Netherlands Film Production Incentive (Cash Rebate)

Who can apply?

An application can be filed by a production company based, for at least two years prior to the application, in the Netherlands or an EU-country or a state that is a party to the agreement in respect of the European Economic Area, or in Switzerland, and which is legally represented by a producer. The producer has, as majority producer, been responsible for the production of at least two film productions over the past seven years, which have been theatrically released in the Netherlands.

This also applies in the case of an application for a series or single episode, with the condition that the representing producer has produced two films as mentioned above, or two high-end TV-series that have been distributed by Dutch broadcasters or on VoD platforms publicly accessible in the Netherlands.

Which projects qualify?

The scheme is open to applications for feature films and feature-length animated films with a minimum production budget of at least € 1 million (€ 600,000 is possible, subject to conditions) and to feature length documentaries with a production budget of at least € 250,000.

For high-end TV-series, the following minimum production budgets apply: drama series: € 12,000 per min., animated series: € 8,000 per min., documentary series: € 3,500 per min., drama for children: € 8,000 per min., single episodes: € 1 million.

Budget and contribution

The amount of the grant is determined by the production costs that are both eligible and demonstrably and directly spent on parties that are subject to Dutch taxation, multiplied by 30%. For film productions a cash rebate of 35% can be obtained if at least 75% of the digital production costs are spent on parties subject to Dutch taxation and 25% in the case of a feature-length documentary or feature- length animated film (10% is sufficient for a Dutch minority co-produced feature-length animated film). A 35% cash rebate can also be obtained if no other Dutch state aid is part of the financing of the film production.

The maximum award is € 1,5 million per application. The budget for films in 2017 is capped at € 19,25 million, of which at least 70% for international co-productions. The budget for TV-series is capped at € 10 million.

When can you expect payments?

30% advance payment of the contribution is possible after the signing of the production agreement. Further payment takes place after the completion of the project, within eight weeks after submitting required documents.

When to apply

Application deadlines 2018:

5 February, 11 April, 6 June, 3 September, 5 November for Film Productions.
12 February, 23 May for high-end TV-series.

Conditions

A distribution guarantee for theatrical release in the Netherlands, or in case of a minority co-production, a distribution guarantee for a non-theatrical release in the Netherlands, if a theatrical release in the country of origin is guaranteed. For high-end TV-series, a distribution guarantee by a Dutch broadcaster or VoD platform, publicly accessible in the Netherlands.

At least 50% of the production budget should be in place upon application and only applications with a minimum of 75 out of 200 points based on the Points System are taken into consideration.

More information about the conditions can be found below in the General Outline and in the Regulations for Netherlands Film Production Incentive Scheme.

Regulations, budgets and protocol

Please note: The Financial and Production Protocol, the budget model and the application form will be updated as of 1 October.

General outline

Click here for the General outline - Film Productions and here for the General outline - High-end TV-series.