International films, series and production parts
Here you will find a summary of the most important questions for international service productions! See the guidelines for full details.
- 01
What is funded?
International films, series and series episodes (fictional and documentary formats as well as virtual reality formats) if they are realized in whole or in part in Austria, i.e. the added value is created in Austria in accordance with Art. 54 para. 4 GBER.
The projects are carried out as part of service productions at the film location Austria and should be intended for commercial exploitation.
- 02
How much funding is available?
The subsidy is paid out in the form of a non-repayable grant and amounts to a maximum of 30% of the assessment basis. If the requirements of the Green Bonus are met, the grant can be increased by 5% to a maximum of 35%.
The contractually agreed funding rate is binding and cannot be increased in the course of the final settlement.
The assessment basis for the amount of the grant is the recognized eligible costs, up to a maximum of 80% of the total production costs of the project.
As part of Gender Gap Financing, the grant can be increased by a lump sum of 25.000€ for service productions / 2.500€ for production parts if the project meets the requirements defined in the guidelines.
Maximum grant amount per project:
- for one film or series episode (episode): 5.000.000€
- for a series or series season: 7.500.000€If the grant amount exceeds €1,500,000, a consultation with the ABA is mandatory before submitting the application. Confirmation of the consultation must be submitted as part of the application.
- 03
Are there mandatory minimum overall production costs or minimum expenditure in Austria?
Funding can only be granted for films, series or individual episodes if the following minimum amounts of eligible costs per funding application are met:
- feature film, fictional series, series season or series episode: at least 150.000€
- documentary film, documentary series, series season or series sequence or virtual reality: at least 80.000€As part of the funding of international production parts, the recognized eligible costs in the areas of audiovisual image and sound (post) production, animation and digital film effects (VFX) and film music must amount to at least 25.000€ per funding application.
- 04
How does the application work?
The application is submitted exclusively in electronic form via the aws funding manager and no earlier than 10 months before start of filming. A list of the application documents can be found in the guidelines applicable to the respective production type and in the download area of this website.
The prerequisite for funding is that it has an incentive effect within the meaning of Art. 6 of the GBER, i.e. the project cannot be carried out in Austria as a film location or not to the extent necessary without FISAplus funding.
Apart from the costs listed below, the applicant company must not have incurred any costs prior to the recognition deadline. If costs have been incurred, the project is not eligible for funding in its entirety. Costs incurred prior to submission that can be attributed to production costs without violating Art. 6 GBER: Script costs, casting, scouting and all related costs.
Costs incurred prior to submission that can be attributed to production costs without violating Art. 6 GBER: Script costs, casting, scouting and all related costs.
Costs that must not have been incurred: Acquisition costs, fees, wages, royalties, etc., which are not related to casting and scouting but are specifically and exclusively attributable to the submitted project. These costs may not be included in the production costs of the applicant company or in the eligible costs. Advance payments made prior to the cut-off date are also not eligible for funding.
Screenplay costs are an exception. Screenplay costs prior to the date of recognition may appear in the production costs, but they are not eligible for funding prior to the date of recognition.
It must be clear from the contracts that the person did not work specifically and exclusively for the submitted project before the recognition deadline. These costs must be allocated to the company costs before the recognition date.
Apart from location scouting and casting, no costs may have been incurred prior to the recognition deadline. If costs have been incurred, the project is not eligible for funding in its entirety.
No applications may be submitted for projects for which filming within the meaning of the guidelines has already begun before the application is submitted. In the case of virtual filming, this means the first virtual day of filming in Austria or the production of digital assets in Austria (provided this takes place prior to the first virtual day of filming).
- 05
What happens if I cannot meet the deadline for submitting the application documents?
Subsequent submissions can no longer be considered once the deadline has expired. If the application is not complete by this time, the application will be rejected without exception.
After rejection, you have the opportunity to resubmit the application if you have not started the project in the meantime. Please note that in the event of a resubmission, a new recognition deadline will apply.
- 06
How does the cultural test work?
Funding may only be granted for projects that have a cultural content according to verifiable national criteria.
For this reason, a cultural characteristics test must be carried out for each project submitted. To do this, please download the cultural quality test for Austrian productions from the download area of this website, fill it out and submit the Excel file via the aws Funding Manager as part of the application process.
Please refer to the current guidelines for further information on the cultural test.
- 07
What happens if the production costs change after the application has been submitted but before the contract is issued?
If the production costs are increased during the application review, this will result in the application being rejected. It is possible to resubmit the application if filming or work on production parts in Austria has not yet begun.
A reduction in production costs is possible during the application review period and a new submission is not necessary.
- 08
How does my company qualify for funding?
Productions in which the commissioning company and the company applying for funding are deemed to be economically affiliated companies pursuant to § 189a Z 8 UGB, dRGBl. S 219/1897 as amended, are not eligible for funding.
The contracting company and the company applying for funding are deemed to be affiliated if
- one of the companies holds more than 50% of the capital of the other company or
- one of the companies holds the majority of the voting rights in the other company or
- one of the companies is entitled to exercise a controlling influence over the other company based on contractual agreements.The following requirements must be met by the company applying for funding:
- It is a film production company based in Austria, which is independent of media service providers and liable for tax in Austria or such a company with a permanent establishment (branch office) in Austria. The company location must be within the European Economic Area or Switzerland.
- The company must be responsible for assembling the technical and artistic means for implementation in Austria and for ensuring the production and its control as well as for the production expenses incurred in Austria.
- Funding applicants must be sufficiently qualified to realize the project to be funded.
- At the time of application, applicants must have sufficiently qualified specialists to implement the project to be funded.
- Funding applicants will only be considered as production service companies if they can provide evidence of specialization in the film industry in the fields of audiovisual image and sound (post)production, animation and digital film effects (VFX) or film music at the time of application.
The requirements for the company applying for funding are described in detail in section 6. Applicant Requirements of the respective guidelines.
- 09
Can FISAplus funding be combined with grants from other funding bodies?
FISAplus funding can be cumulated with funding from other institutions or regional authorities, whereby the sum of all aid for a project may not exceed the maximum aid ceilings in accordance with Article 54 of the GBER.
The aid intensity may not exceed 50% of the total production costs of the project. The aid intensity may be increased to 60% if the project involves cross-border production, involves producers from more than one EU Member State and is also supported by more than one EU Member State.
Cumulation with funding from federal funds, in particular from the Austrian Television Fund, is generally excluded. Exceptions to this are films, series and series episodes as part of the “Excellence Bonus”.
- 10
Which costs are eligible for funding?
Eligible costs are that part of the applicant's production costs, excluding VAT, which are spent as project-related expenses in Austria.
Only those costs that are directly related to the funded project and to the extent that they are absolutely necessary to achieve the funding objective are eligible for funding.
The costs incurred must be in the name and for the account of the applicant company. The principles of appropriate and economical business management must be considered.
Section 4.1 Eligible Costs of the respective guidelines sets out further requirements for eligible costs.
- 11
Are filming days outside Austria also eligible for funding?
For cross-border productions, the following applies: at least 48% of the funded real or virtual shooting days must take place entirely in Austria.
If more than 52% of the funded shooting days do not take place in Austria, a justified exception can be applied for. If this is approved, the company and personal costs incurred abroad can also be funded.
If a justified exception is not applied for or is not approved, the eligibility of filming days abroad is limited to the number of filming days taking place in Austria. For example, if 10 days of filming take place in Austria, then in this case only company and personal costs for a maximum of 10 days of filming abroad can be funded.
The basic prerequisite is always that the costs are generally eligible costs within the meaning of the guidelines.
- 12
What costs for wages, salaries, fees or honoraria are eligible for funding?
Wages, salaries, fees and honoraria are recognized as eligible costs if and only to the extent that they are subject to unlimited or limited tax liability in Austria and if this tax liability also exists in Austria under the double taxation agreement.
Fees and wages are to be calculated at least at the corresponding collectively agreed rates, insofar as these are applicable. Collectively agreed minimum salaries are eligible. Any overpayments are not eligible for funding.
In the case of persons who are subject to withholding tax in Austria due to their activities or services rendered in accordance with § 99 EStG, a maximum of 50 percent of the fee subject to tax in Austria can be recognized as eligible costs. This applies to persons working in the arts.
- 13
Which costs are not eligible?
Those costs are not eligible for funding,
- which are incurred before the date of application (the date of recognition). Excluded from this are costs for preparatory work in accordance with Art. 2, No. 23 GBER. These costs are defined in the guidelines as casting, location scouting and all associated costs.
Costs that must not have been incurred prior to the recognition deadline: Acquisition costs, fees, wages, honoraria, etc. that are not related to casting and scouting but are specifically and exclusively attributable to the submitted project. These costs may not be included in the production costs of the applicant company or in the eligible costs. Advance payments made prior to the recognition deadline are also not eligible for funding.
Costs for preparatory work incurred after the recognition deadline are - provided that all other eligibility requirements are met - generally recognized as eligible costs.
- which cannot be clearly allocated to the project to be funded.
- which are not normally incurred for the production of a film, series or serial.
- which contradict the provisions of the applicable guidelines.
- which are contrary to the principles of appropriate and economical financial management.
- which are incurred as pure payroll accounting via the applicant company by Austrian cast and crew during filming abroad.
This list includes, for example, costs for the repair of the company car, car washes, parking tickets, reminder fees, cell phone bills (unless these are attributable to a cell phone purchased specifically for the project), parties, gifts, cigarettes and other luxury foods.
- 14
Is there a minimum amount for submitted invoice receipts?
Invoice receipts under 50€ excluding VAT are not eligible. Similar, recurring payments to the same suppliers within one year can be combined in order to exceed the lower limit for receipts.
- 15
Which travel and transportation costs are eligible for funding?
Travel and transportation costs must comply with the provisions of Section 34 ARR (General Framework Guidelines for the Granting of Federal Funding). The principles of appropriate and economical economic management must be considered.
In the case of air travel, costs up to business class are eligible for funding. At least the departure or arrival airport (or the departure or arrival station for train travel) must be in Austria.
Rental cars and vans must have an Austrian license plate. If this is not the case, the vehicle must at least be picked up or returned within Austria.
Cab journeys are only eligible if they are absolutely necessary to achieve the funding objective and an alternative, cheaper means of transport is not reasonable.
- 16
Which accommodation and hotel services are eligible?
Costs for overnight stays are eligible. The principles of appropriate and economical economic management must be considered.
Additional services in the accommodation, such as wellness and sauna stays, fitness and sports facilities, minibar and other additional services, welcome/entertainment packages are not eligible.
This is a non-exhaustive list. - 17
Which catering expenses are eligible?
Costs for catering or the payment of per diems are eligible.
Catering costs are only eligible on shooting days in Austria. Diets are only eligible within Austria.
Furthermore, additional hospitality costs, parties for cast and crew and alcoholic beverages are not eligible. This is a non-exhaustive list.
- 18
Which project-related purchases are eligible for funding?
In the case of project-related purchases, the amortization period must be observed (§36 ARR). In the case of depreciable fixed assets (e.g. office equipment, PCs, motor vehicles), the resulting loss in value must be claimed as a cost in the form of depreciation.
Acquisitions are to be treated as ILV.
- 19
Are costs for application and accounting-related audits by the tax consultant, auditor or notary eligible for funding?
No, as these costs are not directly related to the funded project.
This applies to all administrative costs incurred in the course of application and accounting processing.
- 20
How does the Gender Gap Financing work?
As part of Gender Gap Financing, the grant can be increased by a lump sum of 25.000€ for service productions / 2.500€ for production parts. The prerequisite for this is that the funded project reaches a target value (minimum number of points) of female employees in head departments. The number of points is determined using the Gender Gap Financing Pre-Check provided here. This must
be completed as part of the application and submitted as an Excel file.In addition, the following requirements must be met:
- The employees must be attributable to the funding applicant.
- The staff list must be extended to include the gender of the employees in the relevant positions.
- The participation of the employees in the funded project must be clearly and unequivocally attributable: through the credits or relevant databases.If a head department is divided equally between several people, the maximum number of points can still be awarded for this position.
The number of points per head department is to be understood as a maximum number of points and cannot be increased if a position is held by several female employees.
Further information and the list of criteria can be found in the current guidelines.
- 21
How does the Green Bonus work?
As part of the Green Bonus, the subsidy applied for can be increased by 5%. In order to receive the increased subsidy rate, certain requirements must be met.
The production company and the project to be funded must either be awarded the Austrian eco-label UZ76 (variant A) or the applicants for funding must meet a certain number of criteria from the list of criteria (variant B).
The following documents must be submitted with the application:
- Pre-Check Green Bonus, completed and as an Excel file
- Proof of training as a Green Film Consultant
- If variant A was selected in the pre-check: Proof that the application and completion of the first part of the two-stage test procedure for certification with the Austrian UZ76 eco-label have already taken place.In the course of the final review, the positive test report must be submitted to a test center that is listed for the UZ76 eco-label.
Further information and the list of criteria can be found in the current guidelines.
- 22
What options are available if a copy of the funded project cannot be sent to the aws in the course of the final settlement?
If the completion of the overall project extends beyond the production period of the production parts in Austria and a copy of the receipt cannot be submitted for this reason, it is possible to submit a positive confirmation of acceptance.
The confirmation of acceptance must be signed by the company placing the order and contain the following information: client, contractor, subject matter of the contract, project period, delivery period, confirmation of the planned broadcast date or utilization, satisfaction of the commissioning company (positive acceptance).