Servicing / VFX

France has become particularly competitive in the area of international production services, thanks to a generous and efficient tax rebate overseen by the French National Centre of Cinema.

Wheelhouse has already successfully brought this system of financing/budget offset to international partners. The company recently associated with Emmanuelle Balestrieri, France’s most accomplished and experienced financial controller, who has worked with all of the US majors and streamers, to simplify and reinforce its capacity to deliver the tax credit to clients in a rigorous fashion at an extremely reasonable price point.

French-Australian producer Matthew Gledhill, familiar with French and international film-making, provides all necessary liaison.

Wheelhouse is particularly competitive in the VFX-only tax credit delivery.

VFX-only projects with NO filming in France are still eligible for the TRIP (French international tax credit) if they respect a few key conditions.

To qualify, your project must:

  • Be a live-action project (feature, short film, tv show – single or episodic, VR), with at least 15% of the shots, or on average one and a half shots per minute, being digitally processed.
  • Spend at least €250K in eligible expenditures (live-action shoots, as well as post-production expenditures and all VFX-related spend in France are eligible)
  • Pass a cultural test significantly more flexible that the tax credit applied to shooting in France. 

The French government refunds 40% of VFX expenses if the spend is over €2M

The baseline refund for lower spend is 30% of the eligible pre-tax expenditures.

Money is recouped in the year following the spend!

The tax credit must legally be requested by a French production company. Bilingual, we can provide support for your VFX-only project and optimize your T.R.I.P. We also have vast experience in administrative demands for Studio majors and streamers.

We have established a strong relationship with the French vendors, while remaining completely independent. Indeed, France now boasts some of the best VFX houses in the world.

The following link to the C2I-TRIP guide provides all the details.

Naturally, Wheelhouse can combine the VFX with other elements of post-production or shooting on the French territory.

Do not hesitate to contact us if we can help with your project.

The Team

Emmanuelle Balestrieri

With over 25 years of production experience, Emmanuelle is France’s most accomplished financial controller and key production accountant currently working in international production. She has run accounts and tax credit applications for feature films including DunkirkFord vs FerrariThe Last Duel and Hunger Games. Emmanuelle has collaborated with all of the U.S. majors as well as streaming platforms; most recently piloting the administration and budget on Apple TV’s eight-part mini-series Franklin.

Emmanuelle has expertise in budgeting, financial analysis, cash flow management and production accounting for feature film, tv series, animation and VFX-only projects, providing a bridge between French and U.S. financial requirements.


Matthew Gledhill

Matthew has worked as an executive producer and 1st AD and in all corners of Europe, North America, Australia and Africa and the Middle East. Based in Paris, bilingual and bicultural, Matthew has a wealth of experience in film and Television production, adapting to local conditions to meet international production expectations.Matthew’s company Wheelhouse has successfully delivered the French tax credit to investors. The production strategy is keep the production overheads light, but of the highest quality, to deliver the rebate in the most efficient and effective way possible.