Austrian films, series and episodes
Here you will find a summary of the most important questions for Austrian productions! See the guidelines for full details.
- 01
What is funded?
Austrian films, series and episodes (fictional and documentary formats as well as virtual reality and virtual reality formats) not produced on behalf of media service providers in the fields of streaming and TV.
Austrian films may not be intended for the first theatrical exploitation if theatrical exploitation represents the main economic purpose of the film exploitation, and a media service provider or several media service providers must demonstrate a minimum participation in the financing of the project to be funded. The requirements for obtaining a certificate as an Austrian film or Austrian series must be met. If you have any questions about the certificate, please contact the association of film and music.
- 02
How big is the funding
Funding in the form of a non-repayable grant is up to 30% of eligible production costs, and can be increased by a further 5% if Green Bonus requirements are met.
The assessment basis for the amount of the subsidy is a maximum of 80% of the total production costs.
Irrespective of this, the subsidy can be increased by a lump sum of up to 25.000.- Euro as part of the so-called gender gap financing.
Max. funding per project
- film or single episode: 5.000.000.- Euro
- series or series season: 7.500.000.- Euro
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 ceiling according to Article 54 AGVO. A cumulation with subsidies from federal funds, in particular from the television fund Austria, is generally excluded. Excluded from this are films, series and series sequels as part of the "Excellence Bonus".
- 03
Which criteria have to be met?
Funding may only be granted for projects that have a cultural content based on verifiable national criteria.
To ensure that only films, series and episodes of series with cultural content are funded, the AWS carries out a Cultural Test for each project applied for in the course of the funding process. The project must pass the test prescribed in the funding guidelines.
Click here for the test, which consists of the parts cultural content, filmmakers and production. The film receives one or more points for each match with the criteria mentioned in these parts.
Applicants for funding and a co-producer who may have a majority stake must declare in writing that they will actually complete the planned production by a certain date. If completion insurance (completion bond) is taken out for the planned production, AWS must be included as the beneficiary.
- 04
What are eligible costs?
Eligible costs are that part of the production costs of those applying for funding, excluding VAT,
which are spent as project-related expenses in Austria under the following conditions:A. personal services
Wages, salaries, and fees are recognized as eligible costs if and only to the extent that they are
the subject of unlimited or limited tax liability in Austria and for which tax liability also exists in
Austria under the double taxation agreement. The employees involved in the production of the
project at the funding applicants must be specified in a staff and occupation list customary in
the industry, stating the tax-relevant place of residence or place of business. As part of the
Gender Gap Financing according to Appendix 2, the staff list for the relevant positions must be
expanded to include the gender of the employees.
Bonuses paid to the employee are not eligible for funding.The following restriction applies to projects in accordance with Section II "International films, series and sequels of series": For persons who are subject to withholding tax in accordance with Section 99 EStG as a result of their activity or service provided, a maximum of 50% of the fee that is taxable in Austria can be considered eligible costs be acknowledged. Artistic people are affected by this. A prerequisite for recognition is proof of the payment of the withholding tax at an Austrian tax office.
B. corporate services
Services provided by companies are only recognized as eligible costs if
a) the company providing the service has its place of business or a permanent establishment (branch office) in Austria at the time the service is provided and the accounts are rendered, and a business license is available and
b) the invoiced service was actually rendered or purchased, leased or rented in Austria, whereby the leased/rented material must either be capitalized in the fixed assets of the leasing company or must be permanently available in Austria, and
c) the detailed accounting of the company or the business premises (branch office) is sent to the applicant
- 05
Which costs are not eligible?
Those costs are not eligible,
- which incurred before the date of application (date of recognition), with the exception of costs for preparatory work pursuant to Art 2, point 23 AGVO
- which cannot be clearly allocated to the to the fundable project
- which are not normally incurred for the production of a film, a series or a series sequence, i.e. which cannot be allocated to any cost item
- which contradict the special provisions
- which conflict with the principles of appropriate and economical business management.
This 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 similar products. This is a non-exhaustive list.
Advance payments made before the recognition date are also not eligible for funding.
- 06
Which travel expenses are eligible for funding?
Travel and personnel costs must comply with the provisions of Section 34 ARR. The principles of appropriate and economical business management must be taken into account.
In the case of air travel, costs up to business class are eligible for funding. Cab journeys are only eligible for funding if they are absolutely necessary to achieve the funding objective and an alternative, inexpensive means of transport is not reasonable.
- 07
Which accommodation and hotel services are eligible?
Costs for overnight stays are eligible. The principles of appropriate and economical business management must be taken into account.
Additional services in the accommodation, such as wellness and sauna stays, fitness and sports offers, minibar and other additional services, welcome/entertainment packages are not eligible. This is a non-exhaustive list.
- 08
Which catering expenses are eligible?
Costs for catering or the payment of diets are eligible. Additional catering costs, parties for cast and crew and alcoholic beverages are not eligible. This is a non-exhaustive list.
- 09
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 internal cost allocations.
- 10
Which costs for rented vehicles are eligible?
Only costs for rented vehicles that are either capitalized in the fixed assets of the renting company or are permanently available in Austria are eligible for funding. The vehicle must be picked up and/or returned in Austria and must be directly related to the project.
- 11
Are the 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 process.
- 12
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 process, this will result in the application being rejected. A new application may be submitted if filming or work on production parts in Austria has not yet begun. A reduction of the production costs is possible during the application review period and a resubmission is not necessary.
- 13
What documents must be submitted before the first payment?
The following documents must be submitted to aws prior to the first payment:
- Confirmation from the competent social insurance institution that there are no enforceable tax debts (certificate of non-objection).
- Confirmation from the responsible company tax office that there are no enforceable tax debts (clearance certificate).
- Proof of the total financing concluded by means of legally executed contracts.
- 14
What documents must be submitted before the second payment?
The following documents must be submitted to aws prior to the second payment:
- Suitable proof of the start of shooting.
- An interim cost statement of the production costs prepared and signed by the funding applicant, including a list of the eligible costs actually incurred (FISAplus effect).
- An updated financing plan.
- 15
What documents must be submitted before the third payment?
The following documents must be submitted to aws prior to the third payment:
- Suitable proof of reaching the filming center.
- Suitable proof of industry-standard insurance (e.g. film bundle insurance).
- An interim cost statement of the production costs prepared and signed by the applicant, including a list of the eligible costs actually incurred (FISAplus effect).
- An updated financing plan.
- 16
Which documents must be submitted before the final payment?
The following documents must be submitted to aws prior to the final payment:
- Confirmation that there are no enforceable tax debts to the responsible social insurance institution and the company tax office (clearance certificate). The confirmations must not be older than one month at the time of payment. The up-to-date confirmations can therefore only be submitted at the end of the positive final statement and do not have to be available at the start of the audit.
- Suitable proof of the actual shooting days or the actual realization of production parts in Austria.
- A final cost statement of the production costs prepared and signed by the applicant, including a list of the eligible costs actually incurred (FISAplus effect) and the final financing.
- A breakdown of all eligible costs associated with the funded project (FISAplus effect), verifiable by means of individual receipts.
- Confirmation of the FISAplus and ABA (Film in Austria) logos used in the credits.
A specimen copy (DVD, Blu-ray Disc, storable file or similar), at least of the sequences filmed or realized in Austria
- 17
Are there mandatory minimum expenses or minimum total production costs in Austria?
Funding can only be granted for films, series or individual series episodes if the recognized eligible costs per funding application are met:
- Feature film, fictional series, series season or series sequence: min. 150.000.- Euro
- Documentary film, documentary series or series season or series episode or virtual reality: min. 80.000.- Euro
The following minimum production costs apply to Austrian films, series and episodes:
- Feature/documentary: 1.800.000.- Euro
- Fictional/documentary series (season) or individual series sequence: 600.000.- Euro (per episode)
- 18
How does my company qualify for a grant?
Film production companies based in Austria that are independent of media service providers and subject to tax in Austria or such companies that have a permanent establishment (branch office) in Austria can be considered as applicants for funding under this provision. This applies regardless of their company location, as long as it is within the European Economic Area or Switzerland.
In the case of Austrian projects, companies that produce films, series or series sequels in their own name and on their own account must be responsible for the production or, in the case of joint productions (co-productions), jointly responsible and actively involved in the production. Applicants are not eligible to apply if they are only financially involved in the project.
Applicants for funding must be sufficiently qualified to implement the project to be funded and must therefore have been responsible for the implementation of at least one comparable project as a production service company or as a film production company within ten years before submitting the application (as a natural or legal person or through a company affiliated with them under company law), regardless of whether it was a TV, streaming or cinema production or a co-production.
Media service providers are not entitled to apply for funding.
Applicants for funding must bear their own share in the financing of the project, which may not be financed by public funds. The personal contribution must be appropriate to the scope of the project and the possibilities of the applicant. Appropriate own contribution usually 2.5% of the production costs of the applicant.
- 19
How does the application work?
The application is submitted exclusively in electronic form via the aws funding manager. It is absolutely necessary to submit all required application documents and to provide credible evidence that the film project will be financed.
Applications can be submitted continuously, regardless of application deadlines.
The AWS must allocate the funding in accordance with the present guidelines.
The AWS usually decides on fully submitted funding applications within 30 working days. In the event that an application for funding is rejected, the AWS will inform the applicant of the reasons for this decision in writing.
No applications may be submitted for projects for which filming has begun in accordance with these guidelines before the application is submitted. For international productions of films, series and sequels according to Section II, the start of shooting in Austria or the start of the production of production parts within the meaning of these guidelines in Austria is decisive. In the case of virtual shooting, this means the first virtual day of shooting in Austria or the production of digital assets in Austria, provided that this takes place in the run-up to the first virtual day of shooting.
At the time the funding decision is made, the funding must, without taking into account the funding based on these guidelines
a) for international productions of films, series and sequels through a service production agreement and, if necessary, through commitments from regional film funding agencies or
b) for Austrian films, series and sequels can be proven by a personal contribution and binding commitments from media service providers and film funding agencies to the extent of at least 55% of the total production costs, but no later than six months after the date of application.
In particular, the following evidence and documents must be submitted with the application
- Information and proof of qualifications of those applying for funding (business license)
- Confirmation that the requirements according to Article 1 Paragraph 4 c) AGVO (company in difficulty) are not met
- Project description (incl. screenplay or shooting concept)
- Schedule and, if necessary, shooting schedule
- (preliminary) list of staff and members with details of tax-relevant place of residence and nationality
- cost calculation (“industry-standard scheme”) of the project to be funded, separated according to total production costs (at least calculation total sheet), detailed list of production costs for those applying for funding including the reported share of the expenses to be implemented in Austria (eligible costs) and marked own work
- 20
How does the Gender Gap Financing work?
For productions, the requested FISAplus grant can be increased by a lump sum of up to 25.000.- Euro as part of the so-called gender gap financing if the submitted film project achieves a defined target value (minimum number of points) for female employees in head departments and there is a corresponding need for financing is.
- 21
How does the Green Bonus work?
When producing the project to be funded, attention must be paid to an ecologically sustainable production method and the currently applicable environmental standards in Austria as a film location must be observed when realizing the projects.
In order to receive the increased funding rate of 5 percentage points (green bonus), those applying for funding as a production company and the project to be funded must meet certain requirements. Either the production company and the project to be funded must be certified with the Austrian environmental label UZ76, or those applying for funding must demonstrably meet a certain number of criteria in accordance with Appendix 1 "Green Bonus". A prerequisite for the proof is a review of the fulfilled criteria by an independent testing body, in particular those listed for the UZ76 eco-label or equivalent.
The environmental label must be applied for before the start of filming in Austria!
Additional costs that arise as part of Green Filming in Austria (e.g. Green Consultant, UZ76 licenses, etc.) must be shown in the detailed calculation and can be recognized as eligible costs.
- 22
How does the excellence bonus work?
A cumulation with subsidies from federal funds, in particular from the television fund Austria, is generally not possible. Excluded from this are films, series and series sequels as part of the "excellence bonus".
Provided that applicants for funding also intend to apply for funding within the framework of the "Excellence Bonus" of the Austrian Television Fund for the project to be funded, a 30% participation of one or more TV broadcasters is a prerequisite for funding and the more detailed provisions on agreements with television broadcasters in the funding guidelines of the Austrian Television Fund must be demonstrably complied with. If the aws has made a funding decision, the production will be funded with up to 10% of the recognized expenses in Austria through non-repayable grants from the Austrian Television Fund if at least 4 criteria from their guidelines are met. The criteria can be found under point 7.2 of the RTR guidelines. (German)
- 23
Agreement with media service providers
If no funding is intended as part of the "Excellence Bonus" of the Austrian Television Fund, the following provisions apply:
A project is only eligible for funding if one or more media service providers contribute at least 30% of the total production costs to the project to be funded.
Media service providers involved in financing the total production costs may only acquire rights limited to a maximum of seven years and, in the case of multi-part productions, to a maximum of ten years. The acquisition of further usage phases after the first publication is permitted.
The license period begins with the first publication or at the latest twelve months after the final acceptance of the entire production.
In the contract with media service providers involved in the financing, a license share must be shown that is at least 50% of the total amount to be paid by the media service provider.
All revenue sharing claims from media service providers must be based on the ratio of the co-production share (= total amount to be paid less license share) to the recognized total production costs.
If media service providers are successful, applicants for funding are to be involved appropriately, at least to the extent prescribed by law. This is to be specified accordingly in the contract between the funding applicant and the media service provider.
Media service providers are to grant those applying for funding unrestricted clipping rights in terms of content, time and space.
- 24
Provisions for co-productions
Media service providers are not co-producers.
The minimum share of a minority producer who is also applying for funding should be 20% of the total manufacturing costs of the production.
If only one media service provider is involved in the production, its share of the financing must be credited to all co-production partners. A proportion of at least 20% of the total production costs is to be attributed to applicants for funding.
- 25
On what basis is the funding decision made?
The AWS must allocate the funding in accordance with the present guidelines.
The AWS usually decides on fully submitted funding applications within 30 working days.
In the event that an application for funding is rejected, the AWS will inform the applicant of the reasons for this decision in writing.