• Overview: Established in 2003, the Belgian Tax Shelter is a federal incentive designed to encourage investment in audiovisual productions, including films, TV dramas, and documentaries.

• Financial Benefit: Producers can access up to 42% of their Belgian expenses as a net benefit against qualifying expenditures in Belgium or the European Economic Area.

• Eligibility: Both national and international co-productions are eligible, provided they meet specific cultural and production criteria.

• Mechanism: Belgian investors receive tax benefits in exchange for financing audiovisual works, creating a mutually beneficial partnership between producers and investors.

Belgium’s regional structure allows for additional funding opportunities through its three main regions: Flanders, Brussels-Capital, and Wallonia. Each region offers its own set of incentives tailored to attract productions and stimulate local economic and cultural activity.

Screen Flanders

• Funding:

  • Offers refundable advances of up to €400,000 per project.

  • A minimum local spend of €250,000 is required in the Flanders Region.

• Eligible Projects:

  • Feature films, TV series, documentaries, and animations.

  • Productions must contribute to the local economy and cultural heritage of Flanders.

• Advantages:

  • Projects can access support for both production and post-production activities.

  • Can be combined with the Federal Tax Shelter for increased financial benefit.

Flanders Audiovisual Fund (VAF)

• Purpose:

  • Supports local creative talent through grants for development, production, and promotion.

• Eligibility:

  • Minority co-productions can apply if at least 50% of financing is secured, and creative talent from Flanders is involved.

• Support:

  • Development and production grants tailored to individual project needs.

• Separate funding streams for documentaries, fiction, animation, and experimental formats.

  Screen Brussels Fund

• Funding:

  • Provides up to €500,000 in refundable advances for projects investing at least €250,000 in the Brussels-Capital Region.

• Eligible Projects:

  • Covers a wide range of content, including feature films, TV series, web series, animation, VR, and documentaries.

• Benefits:

  • A focus on promoting Brussels as a dynamic production hub with rich cultural and historical settings.

Wallimage (Wallonia Region)

• Funding:

  • Invests in productions that spend a significant portion of their budget in Wallonia.

  • Offers financial support for feature films, TV series, and animations.

• Requirements:

  • Productions must demonstrate a tangible economic impact on the Walloon region.

  • Incentives are typically tied to local spending on crew, services, and facilities.

Belgium’s incentives are designed to be stacked, allowing productions to combine federal tax shelter benefits with regional funds for maximum financial support. For example:

• A feature film with a €10 million budget could qualify for:

  • €4.2 million from the Federal Tax Shelter (42% of Belgian expenses).

  • €400,000 from Screen Flanders (regional support).

  • Additional grants from VAF or Wallimage based on project location and eligibility.

Application Process

• Cultural Test:

  • Projects must pass a cultural test to demonstrate their alignment with Belgian or European cultural values.

  • The test evaluates factors such as the use of local talent, themes promoting cultural heritage, and location choices.

• Minimum Expenditure:

  • A certain percentage of the production budget must be spent locally, often ranging from 30-50%, depending on the incentive program.

• Partnerships:

  • International productions are encouraged to partner with Belgian co-producers, who can facilitate access to both federal and regional funds.