CZECH FILM INCENTIVES
What Kind of Productions Can Apply?
・Feature, TV, animated and documentary films (runtime of at least 70 minutes)
・Episodic TV (runtime of at least 40 minutes per episode)
How Much Can We Expect?
・20% rebate on qualifying Czech-based spending and 10% on qualifying international spend.
・Eligible spend is capped at 80% of the total budget.
・In more detail: the grant is 20% of payments to individuals paying income tax in the Czech Republic (regardless of where the production takes place), plus 20% of payments to companies paying income tax in the Czech Republic (for goods and services provided in the Czech Republic), plus 10% of payments to individuals who don’t pay Czech income tax, but do pay Czech withholding tax (again regardless of where the production takes place).
How is it Paid?
・Paid as a cash grant at the end of production on submission of audited statements of costs incurred. The payment is based on the total final budget and therefore cannot be deduced from the budget in advance of production.
What Do I Need to Apply?
・Pass a Cultural Test.
・Minimum spend in Czech Republic of CZK 15m (approx € 600,000) for a feature or TV film; CZK 3m (approx € 120,000) for a cinema documentary; CZK 10m (approx € 400,000) for a TV episode.
・By the time the award is paid, the Applicant must be registered for income taxes in the Czech Republic with a place of business in the Czech Republic. An international producer can meet this requirement by co-producing with a Czech entity (which becomes the Applicant), or by meeting this requirement itself, or by setting up a subsidiary that meets this requirement.
・There is a three-part application process to the Ministry of Culture:
1. he first stage focuses principally on whether the Project satisfies the Cultural Test. A response will be issued within 30 days of submission of the complete application.
2. The second stage application provides financial information on the Project. A response will be issued giving the approved amount of the grant, based on the financial information provided, within 30 days of submission of a complete application.
3. The final application requires audited statements demonstrating that the amount of total eligible costs that have been incurred is as indicated on the second stage application. A response will be issued within 30 days, and within 14 days afterwards, funds will be paid into the applicant’s bank account.
How Much is Available?
・There is no cap on the amount of grant per project.
・Grants are disbursed on a first come/first served basis.
CULTURAL TEST — SUMMARY
The Project must score a minimum of 4 points from Cultural Criteria, and receive a minimum of 23 points overall, out of a possible total of 46 points. All point allocations shall be reviewed by a Czech industry Council.
PART I — CULTURAL CRITERIA
MAXIMUM 16 POINTS
The Project must score a minimum of 4 points from Cultural Criteria. These points may be obtained by fulfilling 2 of the 8 cultural criteria, in full, or may also be met by partial fulfillment of 3 or 4 criteria. Fractional points may not be awarded but Applicants may score zero, 1 or 2 points for each of the Cultural Criteria.
|1||Storyline, screenplay or central theme of the film is based on events that are a part of Czech or European culture, history, mythology or religion. This criterion refers to productions that are based on incidents being part of traditional Czech or European culture, history, mythology or religion.||0-2|
|2||Film is based on a character or personality from Czech or European culture, history, society or religion. This criterion refers to productions that are based on a well known character or personality which plays a significant role in the story.||0-2|
|3||Storyline of the film is connected with a European setting, place, location, architectural or cultural setting.||0-2|
|4||Storyline, script or central theme of the film is based on a literary work or adapted from another artistic discipline (fine arts, music, etc.) of cultural importance.||0-2|
|5||Storyline script or central theme of the film focuses on current cultural, sociological or political themes in Czech or European society.||0-2|
|6||Film reflects important Czech or European value(s), such as cultural diversity, solidarity, equality or protection of minorities or human rights, tolerance, environmental protection or respect for cultural or family traditions.||0-2|
|7||Film focuses on Czech or European culture or identity or Czech or European customs and traditions.||0-2|
|8||Storyline, script or central theme of the film is based on current or historical events affecting European or Czech society. This criterion refers to productions that are based on current or historical incidents having influence on contemporary European or Czech society.||0-2|
PART II — PRODUCTION CRITERIA
MAXIMUM 30 POINTS
|9|| Film is a cinematographic work that contributes to the development of its genre. |
Up to 3 points, as evaluated by the Council.
|10||0 The filmmakers are Czech citizens or citizens of EEA member states: Director, producer/co-producer, DOP, script writer, lead actor/actress, supporting actor/actress, composer, production designer, costume designer, editor, makeup artist, head of production, postproduction or VFX supervisor, assistant DOP.||½ POINT EACH|
|11|| Final version of the film is in any language of the EEA. |
1 point shall be awarded for 10% of the dialogue; 2 points for 25%; 3 points for 50%; 4 points for 75%
|12||At least 51% of the crew — excluding those in Point 10 — are citizens of EEA countries.||0- or 4|
|13|| Shooting takes place on locations or in studios in the Czech Republic ||0-4|
|14||Film reflects important Czech or European value(s), such as cultural diversity, solidarity, equality or protection of minorities or human rights, tolerance, environmental protection or respect for cultural or family traditions.||0-4|
|15||Production uses Czech service providers in the Czech Republic.|
Points shall be awarded on a pro-rata basis according to the following methodology:
|16||Post-production (including sound and visual post-production, laboratories, soundtrack recording, etc.) takes place in the Czech Republic.||0-4|