Tax breaks / incentives
International observers often group Belgium, The Netherlands and Luxemburg together as a single market as the Benelux region. However, all three have different qualities, such as tax incentives and locations.
The Netherlands film commission and the Netherlands Film Fund are able to offer producers funding for their feature, documentary or animation feature. The Netherlands Film Fund is ultimately responsible for supporting film production in the Netherlands and offers a cash rebate of up to 30% for high-end TV projects, or up to 35% for films.
The production incentive provides for features and feature-length animation projects with a minimum production budget of €1m euro, and for documentaries with a minimum budget of €250,000. The maximum grant per application is €1.5m. At least 50% of the financing of the production budget should be in place upon application with the allocation from the Dutch fund bringing the financing to completion.
High-end TV drama is also covered by the incentive, with varying amounts depending on the genre.
The Netherlands is renowned when it comes to documentary filmmaking, mainly due to IDFA - the world's biggest documentary festival taking place in Amsterdam every November. In a move to strengthen Dutch documentaries internationally in 2013, the Netherlands Film Fund and the Norwegian Film Institute signed an agreement for the co-production of documentaries. The agreement furthered a broader co-operation between Norway and the Netherlands on film in general and documentaries specifically.
The Netherlands and Germany also have a co-production agreement. It contains regulations that go beyond the European Convention on Cinematographic Coproduction. The arrangement allows co-producers to access national public funds in both countries.
The Netherlands also has co-production treaties with Canada, France, Germany, China, South Africa and the French Community of Belgium. Furthermore the Netherlands Film Fund collaborates in international reciprocal co-production schemes with the Flanders Audiovisual Fund, Norwegian Film Institute, the Hubert Bals Fund and the Mitteldeutsche Medienforderung MDM.