Rates & additional benefits
Tax exemption amounting to 310% of actual deposits; this is the statutory tax-shelter deduction basis, not a production-spend rebate percentage.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Actual deposits invested in qualifying audiovisual works; detailed qualifying-spend split was not stated in retrieved excerpt.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Audiovisual work must satisfy the Belgian Tax Shelter certification and spending/compliance framework; detailed deadlines were not stated in retrieved excerpt.
Caps & funding conditions
The official page states tax exemption amounting to 310% of actual deposits; other caps were not stated in the retrieved excerpt.
Audit requirements
Tax Shelter certificate and statutory audiovisual-work conditions; detailed audit terms not stated in retrieved excerpt.
Receiving the incentive
Investor tax exemption mechanism; transferability/buy-back terms not stated.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.