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IRIS 2010-1:1/11

Czech Republic

Film Industry Support Programme

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Jan Fučík

Ministry of Culture, Prague

The government of the Czech Republic has adopted a support programme for the film industry.

Under this programme, film producers who invest a certain sum in the production of a film in the Czech Republic can claim back 20% of that sum in the form of a tax bonus. The producer must have its headquarters and pay taxes in the Czech Republic. Co-productions may also receive support. The programme lays down the conditions under which support is available, although there is no legal right to it.

The Ministry of Culture decides on the granting of support, which is only possible on the basis of a written application submitted together with relevant documentation. If an application fails to include information or documents relevant to the decision on whether support should be granted, the applicant is granted a 10-day extension. If the required information is not submitted before this deadline, the Ministry rejects the application.

The Programme Council, comprising experts appointed by the Minister of Culture, assesses the applications. On the basis of this assessment, the Minister of Culture decides whether support should be granted.

Support is available for the production of cinema and television films of at least 70 minutes’ duration and episodes of television series of at least 40 minutes’ duration.

The Ministry can also, on the basis of application documents, grant a promise of support that is valid for a limited time. If the conditions of the promise of support are not demonstrably met or if the conditions under which it was granted are not, or are no longer, in place when the deadline expires, the promise is automatically withdrawn.

The support consists of partial reimbursement of the costs linked to the production of a film in the Czech Republic. The programme is valid for the year 2010.

Usneseni Vlady Česke Republiky ze dne 19. října 2009 č. 1304 k návrhu Programu podpory filmového průmyslu CS
  Decision no. 1304 of the government of the Czech Republic of 19 October 2009 on the proposal of a support programme for the film industry