| Benefit as a % of spend | 150.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | No |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 90.00%
- - Cultural Test
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| When will the benefit/incentive be received? | |
| Additional incentives or advantages | - - A tax exemption of up to 150% is available for each production.
Companies ploughing resources into the production of European audiovisual works may qualify for profit tax relief equal to 150% of the funds invested (limited to 50% of the taxable profit with a maximum of €750,000 per tax period).
The production company must spend at least 90% of the total sums invested (equity + loan) in Belgium for the production of the audiovisual work within a timeframe of 18 months (24 months for animation films)
Total amount of Tax Shelter money cannot exceed 50% of the production budget.
The project must be approved as a European work
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