{"id":3,"date":"2022-03-23T00:10:08","date_gmt":"2022-03-23T00:10:08","guid":{"rendered":"https:\/\/aminvest.be\/?page_id=3"},"modified":"2022-05-13T08:56:13","modified_gmt":"2022-05-13T08:56:13","slug":"privacy-policy","status":"publish","type":"page","link":"https:\/\/aminvest.be\/?page_id=3","title":{"rendered":"Extract from the co-production contract and Tax Shelter"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbHero Section\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb0|0px|0px|0px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbWelcome & About Us\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ background_color=\u00a0\u00bb#121212″ use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_stops=\u00a0\u00bb#121212 20%|rgba(18,18,18,0.6) 100%\u00a0\u00bb background_color_gradient_overlays_image=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_start=\u00a0\u00bb#121212″ background_color_gradient_start_position=\u00a0\u00bb20%\u00a0\u00bb background_color_gradient_end=\u00a0\u00bbrgba(18,18,18,0.6)\u00a0\u00bb background_image=\u00a0\u00bbhttps:\/\/aminvest.be\/wp-content\/uploads\/2022\/03\/architect-firm-01.jpg\u00a0\u00bb custom_padding=\u00a0\u00bb8%|0px|22%|0px||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_2,1_2″ use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb make_equal=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb min_height=\u00a0\u00bb4294.5px\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0|0px|\u00a0\u00bb use_custom_width=\u00a0\u00bbon\u00a0\u00bb width_unit=\u00a0\u00bboff\u00a0\u00bb custom_width_percent=\u00a0\u00bb100%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb200px|4%|200px|8%\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb custom_padding_phone=\u00a0\u00bb\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb padding_tablet=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb padding_phone=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.2″ text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_3_font=\u00a0\u00bbKarla|700||on|||||\u00a0\u00bb header_3_text_color=\u00a0\u00bb#c2ab92″ header_3_font_size=\u00a0\u00bb16px\u00a0\u00bb header_3_letter_spacing=\u00a0\u00bb1px\u00a0\u00bb background_layout=\u00a0\u00bbdark\u00a0\u00bb max_width=\u00a0\u00bb600px\u00a0\u00bb module_alignment=\u00a0\u00bbleft\u00a0\u00bb custom_margin=\u00a0\u00bb-2px||20px|||\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Building the Future… Vision is a mission.<\/h3>\n

[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.16″ text_font=\u00a0\u00bbKarla||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bbCormorant Garamond||||||||\u00a0\u00bb header_font_size=\u00a0\u00bb56px\u00a0\u00bb header_line_height=\u00a0\u00bb1.4em\u00a0\u00bb header_2_font=\u00a0\u00bb||||||||\u00a0\u00bb header_3_font=\u00a0\u00bb||||||||\u00a0\u00bb max_width=\u00a0\u00bb637px\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

<\/span><\/strong><\/h1>\n

Precision brings effectiveness.<\/span><\/strong><\/span><\/h1>\n

Extracts from the co-production contract, drafted by our counsel Ma\u00eetre Jean-Christophe Lardinois, Lawyer specialised in cultural and creative industries at the Brussels Barreau, as a basis for discussions:<\/span><\/h3>\n

<\/strong><\/span><\/p>\n

CO-PRODUCTION AGREEMENT<\/strong><\/em><\/span><\/p>\n

\u00a0\u00ab\u00a0… The Belgian Group, the English Group and the French Group are collectively referred to herein as the \u201cGroups\u201d or the \u201cThree Groups\u201d.<\/em><\/span><\/p>\n

\u00a0\u00ab\u00a0WHEREAS the above-mentioned Groups intend to co-produce within the framework of the European Convention on Cinematographic Co-Production (the \u00ab\u00a0Treaty\u00a0\u00bb), a feature-length motion picture film provisionally or definitively entitled \u00ab The Falcon Theorem \u00bb based upon the screenplay written by Philippe Cornette.\u00a0\u00bb<\/em><\/span><\/p>\n

\u00a0\u00ab\u00a0ARTICLE 1:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 OBJECT<\/strong><\/em><\/span><\/p>\n

\u00a01.1\u00a0\u00a0\u00a0\u00a0\u00a0 In consideration of the premises and the mutual covenants and agreements herein contained, the Groups hereto agree:<\/em><\/span><\/p>\n

\u00a01. a) to prepare, produce and exploit in accordance with the terms of this co-production agreement (the \u201cAgreement\u201d) and within the framework of the Treaty, a feature length motion picture provisionally or definitively entitled \u00ab\u00a0<\/span>The Falcon Theorem\u00ab\u00a0, of a running time of approximately 110 minutes in the English language, subtitled into the French language, in color, 35mm, based upon the screenplay written by Philippe Cornette (the \u00ab\u00a0Screenplay\u00a0\u00bb) and to be directed by Philippe Cornette (the \u00ab\u00a0Picture\u00a0\u00bb).\u00a0<\/span><\/em><\/span><\/p>\n

\u00a01. b) to the direct or indirect exploitation and distribution of the Picture worldwide, in the original English version or French sub-titled version and any other versions, or dubbed or subtitled into any language, in all known or yet to be discovered formats and means; and<\/span>\u00a0<\/em><\/span><\/p>\n

    \n
  1. c) to the sharing of all revenues to be gained from said exploitation and distribution;\u00a0<\/em><\/span><\/li>\n<\/ol>\n

    1.2\u00a0\u00a0\u00a0\u00a0\u00a0 Each Group’s liability and responsibility shall be limited to the undertakings stipulated hereunder and in particular to their undertakings toward third parties.\u00a0 In no event, however, shall one of the Groups be held liable for the other Group’s undertakings even if such undertakings relate to this Agreement.<\/em><\/span><\/p>\n

    \u00a01.3\u00a0 \u00a0 \u00a0This Agreement is not to be construed as a partnership among the Groups.<\/span>\u00a0<\/em><\/span><\/p>\n

    1.4\u00a0\u00a0\u00a0\u00a0\u00a0 The Groups agree to execute all documents and do all such further acts reasonably required by each Group and consistent with this Agreement:<\/em><\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a) to ensure that the Picture qualifies as an official European Co-production under the Treaty;<\/span><\/em><\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0b) to enable the English Group to conclude a UK sale and leaseback transaction (the \u201cS&L Transaction\u201d), subject to the terms of this Agreement; and,<\/span><\/em><\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0c) to enable the Belgian Group to conclude a Belgian Tax Shelter transaction\u00a0 subject to the terms of this Agreement.<\/span><\/em><\/span><\/p>\n

    \u00a0ARTICLE 2:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 COPYRIGHT AND OWNERSHIP<\/strong><\/em><\/span><\/p>\n

    \u00a02.1\u00a0\u00a0\u00a0\u00a0\u00a0 The English Group represents that it is the exclusive owner of all rights including copyright in and to the Screenplay as well as all ancillary rights necessary for the production, exploitation and distribution of the Picture (the \u201cEnglish Rights\u201d).\u00a0 The list of agreements comprising the complete chain of title is annexed hereto as Exhibit \u201cA\u201d.<\/em><\/span><\/p>\n

    \u00a02.2\u00a0\u00a0\u00a0\u00a0\u00a0 The English Group represents having fully paid all amounts contractually due and payable to the authors and copyright holders for the assignment of their rights in and to the Screenplay;<\/em><\/span><\/p>\n

    \u00a02.3\u00a0\u00a0\u00a0\u00a0\u00a0 The English Group undertakes to hold the French Group and Belgian Group harmless as to any or all claim, cost, loss, damage, liability as well as any expense incurred or resulting from a contractual claim or otherwise relating to the chain of title, the copyright or the representations made by the English Group in connection with these presents and in particular within this section.<\/em><\/span><\/p>\n

    \u00a02.4\u00a0\u00a0\u00a0\u00a0\u00a0 By the present, the English Group hereby assigns, transfers and sells to the present coproduction, all of the English Rights.<\/em><\/span><\/p>\n

    \u00a0Therefore the English Rights and all rights (including the copyright) (hereinafter the \u00ab\u00a0Rights<\/strong>\u00ab\u00a0) in and to the Picture will be held by the English Group and following the execution hereof and so long as the other Groups are not in breach of the provisions hereof, acquired by the French Group and the Belgian Group such that completed Picture (including all copyright, musical rights, literary rights, sound rights, etc) and the Rights<\/strong>, shall become the property of the Three Groups in the following proportions:<\/em><\/span><\/p>\n

    \u00a0– Belgian Group:\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxxxx% (xxxxx percent)<\/em><\/span><\/p>\n

    – English Group:\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxxxx% (xxxxxx percent)<\/em><\/span><\/p>\n

    – French Group:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxxxx% (xxxx percent)<\/em><\/span><\/p>\n

    \u00a02.5\u00a0\u00a0\u00a0\u00a0\u00a0 All rights granted, transferred and assigned hereunder, and all ownership rights in and to the Picture, including copyright and rights of exploitation under Article 8 hereunder (other than those rights specifically reserved to an individual Group pursuant to this agreement and which refers to percentages) shall be apportioned among the Groups hereto in the same proportion as their investments which shall not be less than 20%, all in accordance with the provisions of the Treaty.<\/em><\/span><\/p>\n

    \u00a02.6\u00a0\u00a0\u00a0\u00a0\u00a0 None of the Groups, without the prior written consent of the other Groups shall grant any mortgage, pledge, lien, assignment or other preferential right over the corporeal or incorporeal elements of the Picture or over its share of the revenues (\u201cSecurity\u201d) save with respect to any financial investor who may have advanced sums to a Group in connection with its contributions hereunder. It is acknowledged by the Groups that they shall arrange for the release of such respective Security so as to enable the English Group to enter the S&L Transaction.<\/em><\/span><\/p>\n

    \u00a02.7\u00a0\u00a0\u00a0\u00a0\u00a0 Should a creditor of one of the Groups institute legal proceedings to take possession of the Picture or any element thereof or revenues from its exploitation and distribution, said Group shall immediately take such proceedings at its own cost to bring about the full and total release, with the added understanding that the expenses, fees or remuneration of any agent duly appointed by a court of competent jurisdiction, will be entirely assumed by the party whose insolvency precipitated said appointment.<\/em><\/span><\/p>\n

    ARTICLE 3: REMAKE AND SEQUEL\/PREQUEL RIGHTS<\/strong>\u00a0… \u00ab\u00a0<\/em><\/span><\/p>\n

    [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.17.2″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ text_font=\u00a0\u00bbKarla||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bbCormorant Garamond||||||||\u00a0\u00bb header_font_size=\u00a0\u00bb56px\u00a0\u00bb header_line_height=\u00a0\u00bb1.4em\u00a0\u00bb header_2_font=\u00a0\u00bb||||||||\u00a0\u00bb header_3_font=\u00a0\u00bb||||||||\u00a0\u00bb max_width=\u00a0\u00bb742px\u00a0\u00bb custom_margin=\u00a0\u00bb|-73px||||\u00a0\u00bb custom_padding=\u00a0\u00bb|157px|235px|5px||\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

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    Une pr\u00e9cision \u00e9lev\u00e9e apporte une grande efficacit\u00e9.<\/strong><\/h1>\n

    Extraits du contrat de coproduction, r\u00e9dig\u00e9 par notre conseil Ma\u00eetre Jean-Christophe Lardinois, Avocat sp\u00e9cialis\u00e9 dans les industries culturelles et cr\u00e9atives au barreau de Bruxelles; demandez notre contrat comme base de discussion:<\/span><\/h3>\n

    <\/strong><\/span><\/p>\n

    CONTRAT DE COPRODUCTION<\/strong><\/em><\/span><\/p>\n

    \u00a0\u00ab\u00a0… Le pr\u00e9sent contrat de coproduction a pour objet de pr\u00e9ciser les r\u00e8gles de cette coproduction. Cet accord est conclu conform\u00e9ment aux accords de la Convention Europ\u00e9enne sur la production cin\u00e9matographique en date du 2 octobre 1992.\u00a0\u00bb<\/em><\/span><\/p>\n

    \u00ab\u00a0Chacun des COPRODUCTEURS soussign\u00e9s d\u00e9clare \u00eatre r\u00e9guli\u00e8rement autoris\u00e9 par les autorit\u00e9s de son pays \u00e0 exercer l’activit\u00e9 de producteur de films de long m\u00e9trage, et remplir les conditions exig\u00e9es par lesdites autorit\u00e9s pour coproduire un film de long m\u00e9trage avec un producteur d’un autre pays.\u00a0\u00bb<\/em><\/span><\/p>\n

    ARTICLE I – OBJET<\/strong><\/em><\/span><\/p>\n

    \u00a0<\/strong>1) FILM<\/u><\/em><\/span><\/p>\n

    \u00a0<\/strong>Le GROUPE FRAN\u00c7AIS, le GROUPE BELGE et le GROUPE LUXEMBOURGEOIS d\u00e9cident de co-produire le Film provisoirement ou d\u00e9finitivement intitul\u00e9 \u00ab Le Th\u00e9or\u00e8me du Facon \u00bb (en couleur, 35 m\/m), entre la France, la Belgique et le Luxembourg.<\/em><\/span><\/p>\n

    \u00a02) DROITS D’AUTEUR<\/u><\/em><\/span><\/p>\n

    \u00a0Le GROUPE FRANCAIS\u00a0d\u00e9clare et garantit avoir acquis et\/ou s\u2019engage \u00e0 acqu\u00e9rir l\u2019ensemble des droits mondiaux n\u00e9cessaires \u00e0 la production et \u00e0 l\u2019exploitation continue, paisible et optimale par tous modes, supports et proc\u00e9d\u00e9s du film pour la dur\u00e9e des droits d\u2019auteur et dans les limites de droits d\u2019auteurs acquis par le GROUPE FRAN\u00c7AIS.<\/em><\/span><\/p>\n

    \u00a0Le GROUPE FRAN\u00c7AIS d\u00e9clare et garantit avoir conclu ou \u00eatre sur le point de conclure avec les auteurs et les autres titulaires de droits \u00e9ventuels du Film, les contrats de cession des droits d\u2019adaptation et d\u2019exploitation n\u00e9cessaires en vue de l\u2019exploitation et de la jouissance illimit\u00e9e des droits, pour la dur\u00e9e des droits d\u2019auteur et dans les limites des droits d\u2019auteurs acquis par le GROUPE FRAN\u00c7AIS.<\/em><\/span><\/p>\n

    \u00a0Le GROUPE LUXEMBOURGEOIS et le GROUPE BELGE d\u00e9clarent conna\u00eetre et accepter le contenu desdits contrats qui ont \u00e9t\u00e9 sign\u00e9s par le GROUPE FRANCAIS, et dont ils d\u00e9clarent avoir re\u00e7u une copie conforme aux originaux de chacun de ces contrats.<\/em><\/span><\/p>\n

    Certains de ces contrats \u00e9tant en cours de signature au moment de la signature des pr\u00e9sentes, le GROUPE FRAN\u00c7AIS s\u2019engage \u00e0 en faire parvenir une copie au GROUPE LUXEMBOURGEOIS et au GROUPE BELGE, imm\u00e9diatement apr\u00e8s signature.<\/em><\/span><\/p>\n

    \u00a0Le GROUPE FRANCAIS d\u00e9clare qu\u2019il s\u2019est acquitt\u00e9 ou qu\u2019il se chargera d\u2019acquitter le paiement de toutes les sommes dues aux auteurs au titre des contrats vis\u00e9s ci-dessus.<\/em><\/span><\/p>\n

    ARTICLE II – COPROPRIETE<\/strong><\/em><\/span><\/p>\n

    \u00a0Du seul fait du pr\u00e9sent accord, le GROUPE FRAN\u00c7AIS, le GROUPE BELGE et le GROUPE LUXEMBOURGEOIS deviendront, au fur et \u00e0 mesure de l’\u00e9laboration du Film, copropri\u00e9taires d’une quote-part indivise des droits corporels et incorporels du Film , \u00e0 savoir le sc\u00e9nario et les droits d\u2019auteurs y aff\u00e9rents ainsi que le n\u00e9gatif du Film, apr\u00e8s d\u00e9duction des quotes-parts de droits attribu\u00e9es aux tiers, \u00e9tant toutefois entendu que les droits dits de \u00ab\u00a0remake\u00a0\u00bb, \u00ab\u00a0sequel\u00a0\u00bb et de \u00ab\u00a0prequel\u00a0\u00bb demeurent la propri\u00e9t\u00e9 exclusive du GROUPE FRAN\u00c7AIS.<\/em><\/span><\/p>\n

    Le GROUPE FRAN\u00c7AIS, le GROUPE LUXEMBOURGEOIS et le GROUPE BELGE deviendront donc copropri\u00e9taires de ces droits et \u00e9l\u00e9ments, pour toute la dur\u00e9e des droits d\u2019auteurs acquis par le GROUPE FRANCAIS au titre des contrats mentionn\u00e9s \u00e0 l\u2019article I, 2) ci-dessus, dans les proportions ci-apr\u00e8s d\u00e9finies:<\/em><\/span><\/p>\n

    \u00a0– \u2026. % (\u2026. pour cent) pour le GROUPE FRANCAIS,<\/em><\/span><\/p>\n

    – \u2026. % (\u2026.. pour cent) pour le GROUPE BELGE,<\/em><\/span><\/p>\n

    – et de \u2026. % (\u2026. pour cent) pour le GROUPE LUXEMBOURGEOIS<\/em><\/span><\/p>\n

    \u00a0Il est entendu, par ailleurs, que post\u00e9rieurement \u00e0 l’expiration desdits droits, les parties aux pr\u00e9sentes resteront copropri\u00e9taires indivis des \u00e9l\u00e9ments corporels du Film, et notamment du n\u00e9gatif, dans les proportions indiqu\u00e9es ci-dessus, et continueront \u00e0 \u00eatre propri\u00e9taire des recettes qui pourraient provenir de l’exploitation du ou des \u00e9l\u00e9ments du Film dans lesdites proportions.<\/em><\/span><\/p>\n

    \u00a0<\/strong>ARTICLE III – PRODUCTION<\/strong> \u00ab\u00a0<\/span><\/em><\/span><\/p>\n

    1)<\/strong> Les caract\u00e9ristiques<\/strong> du Film sont les suivantes :<\/span><\/p>\n

      \n
    1. Sc\u00e9nario:<\/span><\/li>\n
    2. Mise en sc\u00e8ne:<\/span><\/li>\n
    3. D\u00e9but du tournage :<\/span><\/li>\n
    4. Dur\u00e9e du tournage :<\/span><\/li>\n
    5. Lieu de tournage :<\/span><\/li>\n
    6. Date de livraison de la copie standard :<\/span><\/li>\n
    7. N\u00e9gatif d\u00e9velopp\u00e9 et conserv\u00e9 au Laboratoire :<\/span><\/li>\n
    8. Devis de production : \u2026\u2026\u2026.\u20ac hors frais g\u00e9n\u00e9raux et salaire producteur<\/span><\/li>\n
    9. Casting Principal :<\/span><\/li>\n<\/ol>\n

      Sachant que:<\/span><\/p>\n

      – D\u00e9coupage:<\/u> Le d\u00e9coupage du Film sera \u00e9tabli par le R\u00e9alisateur en accord avec le Producteur D\u00e9l\u00e9gu\u00e9, tel que d\u00e9sign\u00e9 ci-apr\u00e8s, et conform\u00e9ment au devis du Film vis\u00e9 au point 9 ci-dessus.<\/span><\/p>\n

      – Interpr\u00e8tes et techniciens:<\/u> les interpr\u00e8tes et techniciens seront librement choisis par le Producteur D\u00e9l\u00e9gu\u00e9 et par le metteur en sc\u00e8ne, en respectant les accords de coproduction entre les trois pays coproducteurs, ainsi que le bar\u00e8me de points figurant dans la Convention Europ\u00e9enne sur la Coproduction cin\u00e9matographique en date du 2 octobre 1992.<\/span><\/p>\n

      2)<\/strong> Le co\u00fbt du Film<\/strong> comprend notamment, comme indiqu\u00e9 en Annexe 1 des pr\u00e9sentes :<\/span><\/p>\n

      <\/span><\/p>\n

        \n
      1. a) Le prix de cession des droits d’auteurs\u00a0;<\/span><\/li>\n
      2. b) Le co\u00fbt de production du Film, y compris le co\u00fbt du n\u00e9gatif, d’un\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0master et d’un intern\u00e9gatif ;<\/span><\/li>\n
      3. c) Le co\u00fbt des copies\u00a0;<\/span><\/li>\n
      4. d) La r\u00e9mun\u00e9ration du Producteur D\u00e9l\u00e9gu\u00e9 et du Producteur\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ex\u00e9cutif ;<\/span><\/li>\n
      5. e) Les frais g\u00e9n\u00e9raux;<\/span><\/li>\n
      6. f) Les primes d’assurance de production ;<\/span><\/li>\n
      7. g) La publicit\u00e9 de production ;<\/span><\/li>\n
      8. h) Le compl\u00e9ment de programme ;<\/span><\/li>\n
      9. i) Les frais financiers ;<\/span><\/li>\n
      10. j) Les impr\u00e9vus.<\/span><\/li>\n<\/ol>\n

        [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbServices\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb-352px|||||\u00a0\u00bb custom_padding=\u00a0\u00bb23px|0px|90px|0px||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ max_width=\u00a0\u00bb1332px\u00a0\u00bb min_height=\u00a0\u00bb522.3px\u00a0\u00bb custom_margin=\u00a0\u00bb||50px|\u00a0\u00bb custom_padding=\u00a0\u00bb194px|||||\u00a0\u00bb use_custom_width=\u00a0\u00bbon\u00a0\u00bb custom_width_px=\u00a0\u00bb1440px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.2″ text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_3_font=\u00a0\u00bbKarla|700||on|||||\u00a0\u00bb header_3_text_color=\u00a0\u00bb#c2ab92″ header_3_font_size=\u00a0\u00bb16px\u00a0\u00bb header_3_letter_spacing=\u00a0\u00bb1px\u00a0\u00bb module_alignment=\u00a0\u00bbright\u00a0\u00bb custom_margin=\u00a0\u00bb40px||20px|-116px||\u00a0\u00bb custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

        LE TAX SHELTER<\/h3>\n

        [\/et_pb_text][et_pb_divider color=\u00a0\u00bb#c2ab92″ divider_weight=\u00a0\u00bb2px\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ max_width=\u00a0\u00bb150px\u00a0\u00bb height=\u00a0\u00bb2px\u00a0\u00bb custom_margin=\u00a0\u00bb|||\u00a0\u00bb custom_padding=\u00a0\u00bb|||-80px\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb|0px||\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.16″ text_font=\u00a0\u00bbKarla||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_2_font=\u00a0\u00bbCormorant Garamond||||||||\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.4em\u00a0\u00bb header_3_font=\u00a0\u00bb||||||||\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

        You create your own opportunities<\/h2>\n

        <\/span><\/p>\n

        Forming part of the fiscal measures introduced and supported by the Belgian federal government, the Tax Shelter enables any participating Belgian company to reduce its taxable base by a maximum of \u20ac1,000,000 (*) per financial year, to benefit from an immediate tax break and to conduct a financial operation designed to offer an attractive positive return. For a business, investing in a Tax Shelter operation means generating a return from part of your tax!<\/span><\/p>\n

        <\/span><\/p>\n

        Fait partie des mesures fiscales mises en place et soutenues par l’\u00c9tat f\u00e9d\u00e9ral belge. Il permet \u00e0 toute entreprise belge b\u00e9n\u00e9ficiaire de diminuer sa base imposable \u00e0 concurrence de maximum 1.000.000\u202f\u20ac (*) par exercice, de b\u00e9n\u00e9ficier d\u2019un avantage fiscal imm\u00e9diat et de r\u00e9aliser une op\u00e9ration financi\u00e8re qui vise \u00e0 offrir un rendement positif int\u00e9ressant. Pour une entreprise, r\u00e9aliser une op\u00e9ration Tax Shelter, c\u2019est g\u00e9n\u00e9rer du rendement sur une partie de son imp\u00f4t\u202f!<\/span><\/span><\/p>\n

        (*) The absolute tax break ceilings are doubled, as a result of the COVID-19 health crisis, for framework agreements signed during a taxable period ending no later than 31 December 2022.<\/span><\/h4>\n

        Les plafonds absolus d\u2019exon\u00e9ration sont doubl\u00e9s, suite \u00e0 la crise sanitaire du COVID-19, pour les conventions-cadres sign\u00e9es durant une p\u00e9riode imposable qui se cl\u00f4ture au plus tard le 31 d\u00e9cembre 2022.<\/span><\/span><\/h4>\n

        <\/span><\/p>\n

        [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbHero Section\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb0|0px|0px|0px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb-237px|||||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_2,1_2″ _builder_version=\u00a0\u00bb4.16″ width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb|||\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0|0px|\u00a0\u00bb use_custom_width=\u00a0\u00bbon\u00a0\u00bb width_unit=\u00a0\u00bboff\u00a0\u00bb custom_width_percent=\u00a0\u00bb100%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb100px||100px|8%\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb custom_padding_phone=\u00a0\u00bb\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb padding_tablet=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb padding_phone=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.2″ text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_3_font=\u00a0\u00bbKarla|700||on|||||\u00a0\u00bb header_3_text_color=\u00a0\u00bb#c2ab92″ header_3_font_size=\u00a0\u00bb16px\u00a0\u00bb header_3_letter_spacing=\u00a0\u00bb1px\u00a0\u00bb text_orientation=\u00a0\u00bbright\u00a0\u00bb background_layout=\u00a0\u00bbdark\u00a0\u00bb module_alignment=\u00a0\u00bbright\u00a0\u00bb custom_margin=\u00a0\u00bb40px||20px|\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

        Tax Shelter, approved mechanism<\/h3>\n

        [\/et_pb_text][et_pb_divider color=\u00a0\u00bb#c2ab92″ divider_weight=\u00a0\u00bb2px\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ max_width=\u00a0\u00bb150px\u00a0\u00bb module_alignment=\u00a0\u00bbright\u00a0\u00bb height=\u00a0\u00bb2px\u00a0\u00bb custom_margin=\u00a0\u00bb|||-93px||\u00a0\u00bb custom_padding=\u00a0\u00bb|47px||||\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb|0px||\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.16″ text_font=\u00a0\u00bbKarla||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_2_font=\u00a0\u00bbCormorant Garamond||||||||\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.4em\u00a0\u00bb header_3_font=\u00a0\u00bb||||||||\u00a0\u00bb text_orientation=\u00a0\u00bbright\u00a0\u00bb max_width=\u00a0\u00bb600px\u00a0\u00bb module_alignment=\u00a0\u00bbright\u00a0\u00bb custom_padding=\u00a0\u00bb2px|||||\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

        Eligibility criteria<\/h2>\n

        Approved by the European Commission, the Tax Shelter mechanism is in line with EU policies for the support of European cinema. The Tax Shelter is thus open to Belgian films but also to any \u201cEuropean\u201d work, whether a full-length feature, a documentary, a series, a TV programme, an animation project or a short film, as long as part of its production expenditure is incurred within Belgium. And since 2017, the mechanism has been extended to the \u201cperforming arts.\u201d<\/p>\n

        The Tax Shelter is also open to international productions, provided that a coproduction agreement exists between Belgium and the project\u2019s country of origin.<\/p>\n

        [\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.16″ text_font=\u00a0\u00bbKarla||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_2_font=\u00a0\u00bbCormorant Garamond||||||||\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.4em\u00a0\u00bb header_3_font=\u00a0\u00bb||||||||\u00a0\u00bb text_orientation=\u00a0\u00bbright\u00a0\u00bb max_width=\u00a0\u00bb600px\u00a0\u00bb module_alignment=\u00a0\u00bbright\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

        Crit\u00e8res d\u2019\u00e9ligibilit\u00e9<\/h2>\n

        Approuv\u00e9 par la Commission Europ\u00e9enne, le m\u00e9canisme Tax Shelter s’inscrit au sein des politiques europ\u00e9ennes de soutien du cin\u00e9ma europ\u00e9en. Le Tax Shelter est ainsi ouvert aux films belges mais \u00e9galement \u00e0 toute \u0153uvre \u00abeurop\u00e9enne\u00bb, qu’elle soit un long m\u00e9trage, un documentaire, une s\u00e9rie, une \u0153uvre t\u00e9l\u00e9visuelle, un projet d’animation ou un court- m\u00e9trage, pour autant qu’elle r\u00e9alise une partie de ses d\u00e9penses de production en Belgique. Et depuis 2017, le m\u00e9canisme s’est \u00e9tendu aux \u00ab\u00a0arts de la sc\u00e8ne\u00a0\u00bb.<\/p>\n

        Le Tax Shelter s\u2019ouvre aussi aux productions internationales pour autant qu\u2019il existe un accord de coproduction entre la Belgique et un autre \u00e9tat dont est issu le projet.<\/p>\n

        [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb100px||100px|8%\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb custom_padding_phone=\u00a0\u00bb\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb padding_tablet=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb padding_phone=\u00a0\u00bb60px|10%|60px|10%\u00a0\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

        Building the Future… Vision is a mission. Precision brings effectiveness. Extracts from the co-production contract, drafted by our counsel Ma\u00eetre Jean-Christophe Lardinois, Lawyer specialised in cultural and creative industries at the Brussels Barreau, as a basis for discussions: CO-PRODUCTION AGREEMENT \u00a0\u00ab\u00a0… The Belgian Group, the English Group and the French Group are collectively referred to […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":48,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"

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