Tax Incentives Aren’t The Only Reason Why ‘The Substance,’ ‘Emilia Pérez’ and ‘The Count of Monte Cristo’ Shot in France

As someone who has spent years navigating the complex world of international film production, I can confidently say that France is truly a gem for any filmmaker looking to create their masterpiece. With its stunning locations, talented crews, and competitive tax incentives, it’s no wonder why directors from all over the globe are flocking to the City of Lights.


Jacques Audiard’s musical thriller “Emilia Pérez,” Coralie Fargeat’s body horror “The Substance” and Matthieu Delaporte and Alexandre de La Patellière’s epic adventure “The Count of Monte Cristo” share a connection beyond just being directed by French filmmakers. They all belong to different genres but have a common thread in their unique storytelling, cinematic style, or thematic elements that make them stand out.

Although they are supposedly set in Mexico and Los Angeles, the films “Emilia Pérez” and “The Substance” were primarily filmed in France, with the majority of shooting taking place in studios around Paris.

France successfully draws a diverse array of domestic and foreign film productions, largely due to its varied locations and skilled workforce, despite the fact that its tax incentives for filmmaking are not as generous as those offered in other European cities like London and Prague that are renowned for their film production.

During a talk at the American French Film Festival in Los Angeles, Dimitri Rassam (producer of “The Count of Monte Cristo”), Jay Roewe (SVP of production planning and incentives at HBO Max and WBD), Jon Avnet (a producer and filmmaker based in L.A.), and Laurent Kleindienst (VP of strategy and development at Paris TSF Studios) shared thoughts on the financial efficiency and creative benefits of shooting movies in France.

The movie adaptation of ‘The Count of Monte Cristo,’ based on Alexandre Dumas’ renowned novel, has been likened to grand productions from the golden age of Hollywood by EbMaster. However, it was made with an estimated budget of around $50 million, which is approximately a third of what a comparable American blockbuster would cost.

As a cinephile, I proudly shared that we managed to bring our movie to life on a shoestring budget compared to typical production costs elsewhere. However, the budget wasn’t solely responsible for choosing the location; if we wanted to save even more, we could have filmed in Eastern Europe. But the location was picked for reasons beyond just cost-effectiveness.

Rassam explained that the decision was made not primarily for cost reasons, but rather to ensure the movies were as vivid as possible. He further stated that for a shoot of such length, he wanted the actors to be deeply involved in the story and feel as close to it as they could. This statement was made by him during the closing ceremony of the American French Film Festival on Sunday, where he presented “Monte Cristo”.

Essentially, “The Count of Monte Cristo” was filmed mainly in France for a span of 70 days, with an additional 7 days spent at Lites Studios in Malta and Belgium. It’s worth noting that Lites Studios is renowned for having one of the most sophisticated water stages worldwide.

Rassam pointed out that France functions as the “hub” or “center of influence” for European cinema. In essence, if something isn’t available in France, you can usually find a similar version of it nearby within Europe.

Simultaneously, Audiard chose to film “Emilia Pérez” entirely at the Bry-Sur-Marne Studios in France. Here, a genuine Mexican setting was constructed. In an interview with EbMaster in January 2023, Audiard explained his choice as a creative decision, desiring to work with his regular team and have greater control over the environment and lighting. The film, featuring Zoe Saldaña, Selena Gomez, and Karla Sofía Gascón, is being positioned for the awards season by Netflix, who are promoting it in key categories, and will compete in the international feature category, representing France.

Fargeat aimed for “The Substance” to deviate from the usual aesthetic found in L.A.-based films and sought to present an unusual perspective. To achieve this, she filmed it at TSF’s Epinay Studio situated outside Paris, while exterior scenes were captured along the French Riviera. The movie, available on Mubi, features Demi Moore as a recently dismissed TV personality who resorts to using an illicit drug to generate a youthful duplicate of herself, with potentially harmful consequences.

Regarding tax benefits, France provides a 30% tax refund on eligible costs incurred within France. If visual effects are performed locally and exceed €2 million ($2.18 million), the rebate can increase to 40%. Additionally, France has been expanding its studios and sound stages as part of an investment plan called France 2030, which is supported by the government.

Currently, approximately fifty sound stages are being constructed right now, among them is our own TSF Paris Backlot that spans across 3.7 acres and mirrors the streets of Paris. According to Kleindienst, this newly-opened backlot was initially allocated a budget of $107.6 million and received $15.8 million in public funding as part of France 2030 – a program with a total budget of $218 million aimed at upgrading production facilities worldwide.

Much like Los Angeles, production companies are finding it progressively challenging to film indoors within major cities,” Kleindienst clarified. “As a result, backlots have grown in significance as they offer greater control over the surroundings while still allowing for a wide range of shooting options.

France has taken a leading role in establishing an eco-friendly production system. As for typical production, it generates about 10 to 15 tons of waste, but in our French studios, we aim to recycle a staggering 98% of that waste. This means that every piece of wood, every piece of metal, is repurposed instead of being discarded.

Roew has worked on multiple productions in France, such as Olivier Assayas’ miniseries “Irma Vep” (for 100 days) and Daniel Goldfarb’s “Julia” (for 21 days). He noted that with over 120 incentives currently available, the infrastructure for filmmaking has grown exponentially. This means Roew and his team can create various budget plans to decide where to shoot. Ultimately, it’s not just about finding the least expensive location, but rather choosing the one that offers the most cost efficiency.

As a movie buff, I found it fascinating when he mentioned that the team size on that production was significantly smaller than what we’d typically have for a movie here. It seemed to be around half or a third of our usual crew strength.

Regarding this project, at least 150 people are necessary. Previously, we managed with 50 to 75 individuals without needing a larger machine. Moreover, that’s the standard approach in France. Additionally, it’s worth noting that France boasts an impressive filmmaking history, which significantly enhances the value of crews and artists involved in productions.

Avnet, who belongs to both the DGA and WGA and is well-known for projects like “Fried Green Tomatoes” and “Three Christs” featuring Richard Gere and Peter Dinklage, has shared that studio executives have praised the filming process in France. He described their experience as excellent, stating they had a smaller crew, worked more efficiently, and everyone enjoyed it. While Avnet hasn’t personally filmed movies in France, he mentioned that several key members of his regular team are French.

More and more independent films are choosing to be filmed in studios because they aim to produce cinematic events. Avnet contends that the independent film industry offers a greater sense of idealism and artistic freedom compared to the studio system, which is why filmmakers and producers like him are seeking not just the most lucrative financial opportunities, but also an exciting creative experience.

Should the team be passionate about the movie, it fosters an atmosphere where everyone feels the excitement, appreciates it, and I think this genuine enthusiasm is reflected in the final product,” he stated.

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2024-11-04 14:47