A film co-production agreement between France and Ireland entered into force in 2023 to strengthen collaboration between the two countries and provide better conditions for the development and production of Franco-Irish films.

We propose hereunder an overview of the terms of the agreement and the various supports available for productions and co-productions with Ireland.

COPRODUCTION TREATY

The co-production agreement uses standard terms, and cinematographic works producer in co-production under this agreement are recognized as national cinematographic works in both countries.

 Films produced under the Agreement are therefore automatically entitled to the benefits arising from the provisions relating to the film industry in force in both France and Ireland.

The agreement is flexible and provides for contributions from co-producers of between 10 and 90 per cent of the total co-production budget.

The technical and artistic contributions of each co-producer shall be proportional to its financial contribution, except in exceptional cases. Each of the co-producers must be a co-owner.

Ireland also has co-production agreements in place with Australia, New Zealand, Luxembourg, Canada, and South Africa, which opens the door to multi-party international co-productions.

FUNDS IN IRELAND 

SCREEN IRELAND offers a wide range of support, particularly for the development and production of Irish and co-production films.

Development

Feature Film Development Loans enable Irish producers to commission screenplays in English or Irish language with a view to developing feature films to production stage. 

The maximum amount available at any one time is €50,000 and the maximum total amount that Screen Ireland can provide to any one project is €100,000.

Any amount of development funding above €50,000 provided to a project must be matched by third party funding from other sources. 

An additional Feature Film Development is available for the further development of films that have already benefited from development aid.

Repayment of the development supports must be made in full by first day of principal photography.

Production

Irish Production Support is available for feature films created and directed by Irish talent, showcasing Irish culture in a way, in English or Irish language and produced by a majority Irish producer and contributors. Where the project is a co-production, the Delegate Producer must be Irish.

Screen Ireland can provide up to 65% of the budget with a maximum of €750,000 For projects with budgets of up to €2 million, €5 million for projects with budgets between €2 million, and €850,000 for projects with budgets of more than €5 million and not more than €15 million.

The support may be increased through an Enhanced Production Funding For Female Talent for projects written and/or directed by women, with a maximum of € 100 000 for a project with a female writer and director attached

FA completion fund up to 50 000 euros is also available.

Coproduction

Creative Co-production support is available for Irish producers who are part of an official co-production.

The project must have previously received funding in its country of origin and the assignment of rights of screenwriters and directors must already be concluded.

The support can reach a maximum amount of €350,000, usually around €150,000 for post-production.

The beneficiary must spend 150% of the support in Ireland, in accordance with the eligible expenditure set out by Screen Ireland.

Such production or co-production support are repayable loans and Screen Ireland will recover the allocated sums on a pro rata basis and pari passu with any other investor and will receive a share of the net receipts after repayment. A cross-referencing plan must be drawn up in accordance with the provisions of Screen Ireland.

TAX CREDIT IN IRELAND

Irish producers benefit from a tax credit of 32% of eligible expenditure for film, television and animation.

This credit applies with no annual limit on the number of projects, on all goods and services during filming in Ireland and on all actors and crew members, regardless of nationality.

The producer must spend a minimum of €125,000 in expenditure, with a ceiling of €125 million.

The tax credit is paid either at the time of delivery of the film after validation by the tax authorities, or in two instalments, with 90% upstream, subject to justifying the liquidity to cover at least 68% of eligible expenses, and 10% upon delivery of the film.

Films must meet a cultural test and at least 3 criteria among notably: the screenplay is based mainly in Ireland or elsewhere in the EEA, at least one of the main characters (or documentary subjects) is related to Irish or European culture, the plot or underlying material of the film is part of or derived from Irish or European culture and/or heritage, the plot is about art and/or one or more artists or historical figures or events, etc.

Regional or local aid is also available in Ireland, including that of the WRAP region in the western region of the country, which can reach EUR 200 000 per project, subject to a commitment of regional expenditure.

In addition, Ireland is a member of the European Union and Franco-Irish co-productions are eligible for the Media – Creative and Eurimages funding programs, which allows to consider very interesting funding opportunities. For example, Sisters by Ariane Labed, co-produced by France, Ireland, the United Kingdom and Germany, received €350,000 from Eurimages in 2023.               

Collaborations between France and Ireland have significant funding opportunities and can be considered in the context of film development and production, including in the context of the co-production agreement.

In the context of such international collaborations, it is essential to ensure that relations between producers and their partners are effectively managed, both for the development, production and distribution of the films.