Belgian Tax Shelter


Type of incentivePayroll Tax Exemption
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Co-productions


Benefit as a % of spend150.00
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
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