Type de prestation: Writing

BigWhoop drafts different types of documents. Let us know the stage of your project and find out how we can help you.

All
Prototyping
Pre-production
Production

During the prototyping phase

How to write a research tax credit ("CIR") file for a video game prototype?

The question of drafting a research tax credit (called "crédit impôt recherche" or "CIR" in French) arises as early as the prototyping stage of a video game. This stage is generally accompanied by unusual technical problems. Solving these problems can lead to the implementation of a research and development campaign.

The research tax credit ("CIR") provides a 30% refund of the tax share of R&D costs. This refund is applied as a deduction from your corporation tax or by bank transfer if you do not pay any.

Obtaining and retaining the research tax credit ("CIR") for the development of a video game

The research tax credit is declarative. This means that you can declare the amount of expenditure that you consider eligible for the scheme. Claiming this tax credit is very simple in practice. It's just a box to fill in on a tax form. Where things get more complicated is when you have to provide evidence of the work you are describing as 'R&D'.

To avoid repayment of the "CIR"), it is necessary to justify each year the work carried out by the R&D teams. You will need to gather evidence that shows your technical problems and the solutions you have developed to solve them. This evidence will need to be aggregated in order to reconstruct the chronology of the work done.

BigWhoop takes care of writing your "CIR" 'dossier'

Identifying the evidence in the data stream produced by a video game studio can be a headache. Which elements are the most relevant to present? What is the volume of evidence to be produced according to the amount of research tax credit claimed? Is my project still eligible for the research tax credit?

At BigWhoop, we want to avoid unpleasant surprises, such as a full refund of the research tax credit. The classic method consists of calculating the amount of the "CIR" in the first instance. Then, in a second step, declare it to the tax authorities. And finally, in a third step, to produce technical justifications. This method works when the eligibility of the project has been validated for several years by the tax authorities; in the case of a new project, this method is extremely risky and generally leads to the "CIR" being reimbursed several months later.

Our method consists of summarising your work and then sending this document to the Ministry of Research (rescript). The Ministry gives its opinion on your work and determines whether it is eligible for the research tax credit. If the opinion is favourable, we calculate the exact tax credit. Then we apply for the refund from the tax authorities.

Bonus Stage : If this amount of R&D expenditure represents 15% of the company's total expenditure, we also apply for the Young Innovative Company (JEI) status from the tax authorities and the URSSAF.

Pre-production phase

How do you write your application for the CNC's video game support fund ("FAJV")?

To benefit from the CNC's video game support fund (called "fonds d’aide au jeu vidéo" or "FAJV" in French) , you must write a file presenting your video game.

This file can be put together at the idea, pre-production or production stage. Our agency has chosen to assist studios in the creation of their "FAJV" file mainly during the pre-production stage. This is when your studio generally needs the most help to validate its concept.

The essential steps for writing an "FAJV" application

An artistic dossier for a grant application to the Video Game Fund ("FAJV") is a subtle balance between a factual description of the content of your game and an attractive presentation for the reader. This means that the flow of paragraphs should be smooth and pleasant to read. The document should also emphasise the key elements that make your game unique. Remember that the reader is not in your head! If you are particularly proud of a gameplay mechanic or your original scenario, talk about it!

On the contrary, mechanics that have been seen many times before or standard scenarios should be minimised in the presentation. Don't forget that the appendices are your allies. Write a summary of the most interesting elements in the main document and switch the details to the appendix. Few people are willing to read the detailed calculations of how your camera works. This is true even if it is a difficulty you have struggled with for weeks.

Bigwhoop takes care of writing your video game fund application

Bigwhoop offers to write your video game fund application ("FAJV") for you. Our method consists of synthesising and highlighting your project from your existing documentation (game design documents, moodboards, graphic assets, script, etc.). The agency has experienced profiles capable of identifying the strong points of your game and highlighting them within the deadlines imposed by the CNC.

We can also help you to manage the collection of documents required for your application and to complete the administrative document. To anticipate this workload, we recommend that you think about a business plan in advance. This document will specify the costs of the game during its development (more about the business plan).

Bonus Stage 1 : The vast majority of the descriptions written in your "FAJV" pre-production or production file can be reused in an application file for provisional approval for the video game tax credit ("CIJV"). (more about writing a dossier for the "CIJV").

Bonus Stage 2 : Applications to the CNC's video game fund require a 3-minute on-camera presentation of the game. These few minutes are very short to present your game. It is very important to maximise the effectiveness of this presentation. The agency is able to write your speech as well as record and edit the video (more about video creation).

Bonus Stage 3 : During your pre-production phase, we recommend that you anticipate the production of a realistic market study to facilitate the financing of the production of the game (more about producing a realistic market research).

Production phase

Writing your video game tax credit file ("CIJV")

Writing a video game tax credit called "crédit d’impôt jeu vidéo" or "CIJV" in French) application can allow you to benefit from a reimbursement of 30% of the expenses related to the development of a video game. To benefit from this, you must submit a provisional approval application file. This 'dossier' consists of an artistic file and an administrative file.

The purpose of the artistic dossier is to provide arguments on your eligibility for the scheme. These arguments can describe the originality of your game or the innovations you are developing. An administrative file then allows you to evaluate the development costs and your financial capacity to complete the project..

This 'dossier' must be submitted to the CNC as soon as possible. The "CIJV" is only available from the official date of application..

Important points for writing a video game tax credit ("CIJV") dossier

The "CIJV" dossier must emphasise the arguments that enable the eligibility criteria to be met. Obviously, depending on the type of game presented, the arguments to be put forward will differ.

For example, if it is a video game with a strong narrative component, it would be ideal to show the characters in dialogue situations as well as the major milestones that define your scenario. On the other hand, if it is a video game with no storyline but with a game engine that allows many units to be displayed on the screen, you should describe precisely how your technology works.

A structured, fluent and understandable writing style is essential to make your application easy to read. A pleasing graphic presentation also helps to show the seriousness of your approach.

BigWhoop writes your video game tax credit dossier

BigWhoop has several experienced profiles specialising in the video game industry. We offer to write your "CIJV" file and enable you to file it in a very short time. Our method consists of using your existing documents to produce a first version of the file. These documents can be a game design document, technical documents, graphic assets, moodboards or a prototype. We also sometimes build on an initially rejected file to produce a better quality dossier.

Following the production of this first version, we assess the weaknesses of the dossier. If necessary, we ask you to clarify certain points or produce some additional assets. This method allows us to minimise the time spent on compiling the file while maximising the speed of submission. Our intervention is generally partially or totally reimbursed by a filing date - i.e. a date of eligibility - that is much faster than if you had produced the file yourself.

Bonus Stage 1 When well written and presented, the "CIJV" file can also be used to apply for grants such as the CNC's video game support fund ("FAJV") for pre-production (more about writing a pre-production dossier).

Bonus Stage 2 : In the context of an "FAJV" application for production funding, an additional part should be described concerning marketing and communication. To convince the commission that your game has a chance of selling, we recommend that you produce a realistic market study (more about producing market research).