Czech Republic 🇨🇿

The Czech Film Fund offers Cash Rebates as film incentive program designed to attract both domestic and international audiovisual productions. Below is an overview of the incentive:

1. Cash Rebates as Film Incentive

Cash Rebate:

A reimbursement of up to 20% on eligible production expenditures incurred within the Czech Republic.

2. Detailed Breakdown of the Film Incentive

Rebate Percentage:

• 20% rebate on qualifying Czech costs, including goods and services provided by Czech entities.
• 66% rebate on withholding tax paid in the Czech Republic for international cast and crew.

Eligible Projects:

• Feature or animated films (cinema or TV) with a minimum runtime of 70 minutes.
• Documentary films (cinema or TV) with a minimum runtime of 70 minutes.
• Fictional TV series with episodes of at least 30 minutes each.
• Animated series with episodes of at least 5 minutes each.

Minimum Spend Requirements:

• Feature or animated films: CZK 15 million.
• Documentary films: CZK 2 million.
• Fictional TV series: CZK 8 million per episode.
• Animated series: CZK 1 million per episode.

Cap on Rebate:

• The rebate is capped at CZK 150 million per project.

3. Cash Rebate Terms and Conditions

Cultural Test:

• Projects must pass a cultural test as part of the registration process to qualify for the incentive.

Eligible Expenditures:

• Czech goods and services provided and paid to companies or individuals registered to pay income tax in the Czech Republic.
• International costs paid to foreign cast and crew who pay withholding tax in the Czech Republic.

Ineligible Expenditures:

• Material performance provided by co-producers without payment.
• Interest on loans and borrowings.
• Bank charges, except those associated with project bank accounts.
• Value-added tax (VAT), unless the applicant is not entitled to a deduction or is not a payer of VAT.
• Contractual fines, default interest, and late charges.
• Purchase price of real estate.
• Acquisition costs of tangible assets depreciated by the applicant.

4. Governing Body for the Incentive

Czech Film Fund: Administers the production incentive program, including the evaluation of applications and disbursement of rebates.

5. Process/Outline of Applying or Being Eligible for the Incentive

1. Project Registration:

• Submit registration papers, including a cultural test, synopsis, and Czech version of the script.
• The Czech Film Fund evaluates the submission and notifies successful applicants.

2. Allocation of the Rebate:

• Upon receiving the registration certificate, apply for the allocation of the rebate.
• Submit the project’s budget, estimate of eligible spend, shooting schedule for Czech locations, and finance plan.
• Within 4 months after filing, at least 10 shooting days must have been completed.

3. Grant Award:

• Submit audited statements demonstrating the eligible costs incurred.
• Two applications for payment are possible: the first after filming concludes in the Czech Republic; the second after all production and post-production is completed in the Czech Republic.

For detailed guidelines and application forms, applicants should consult the official website of the Czech Film Fund or contact them directly for assistance.