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The 60-year-old, who stars in and directs the Netflix hit show, explains why he decided to make a third season.
All of his other scripted shows - The Office, Extras and Derek - have only lasted two seasons.
Gervais told Deadline: "[Every] narrative comedy or drama that I’ve written and directed, it’s always been two seasons of six and a special.
"But this one is slightly grander, it’s got more of an elegance, it’s got the pace of a drama more than a comedy, so you can explore more.
"The world is bigger; The Office is set in one place, Derek is set in one place, the world is bigger and people come and go.
"It’s more like a Springfield, where there’s 80 characters in The Simpsons that can have their own episodes”
He added: "I have no desire to make TV for the sake of it.
"There’s enough of that. I want to polarise people.
"I want to open the paper the day after this goes out and I want 50 percent of people to say ‘it’s the best thing I’ve seen’ and I want 50 percent of people to call for it to be cancelled."
Despite the recent announcement of a third season of After Life, the comedian wants to call it quits after the next series.
He went on to say that he doesn't want the show to 'outstay its welcome'.
However, Gervais called a fourth season a 'no brainer' and says that 'every time someone asks [about a fourth season] I get a little adrenaline rush wishing it wasn’t it'.
The actor said that he 'everything points towards [a fourth season being a good idea] except would series four be as good as the first three and actually better because it’s no good for it to be just as good'.
Netflix's synopsis for season three reads: "It's the final season of After Life and Tony is still desperately mourning the loss of his wife, Lisa.
"Will he ever truly embrace the future if he can't let go of the past?"
You'll be able to watch the new season on Netflix from 14 January.