Luxembourg Film Tax Credit

Film Fund Luxembourg: National Audiovisual Production Aid

Luxembourg's screen support system is fundamentally different from the classic rebate jurisdictions because its core mechanism is not presented by the state as a flat automatic tax credit or cash rebate. Film Fund Luxembourg describes itself as the national body responsible for developing and promoting the audiovisual sector, and its principal financing tool is the National Audiovisual Production Aid, a selective programme that provides discretionary loans to producers for script development, writing, and production financing.

How the System Works

Film Fund Luxembourg's support structure spans film, television, and digital platform works. The Fund's official financing architecture is tied to discretionary project evaluation, co-production structure, and cultural-industrial development objectives. Producers generally approach Luxembourg not as a place offering a simple automatic percentage return on local spend, but as a co-production and funding jurisdiction where access to support depends on eligibility, structure, and approval through the Fund's selective mechanisms.

Co-Production Positioning

Luxembourg is often discussed internationally as a strong co-production country. Its value lies in structured public support, European co-production positioning, and a well-developed audiovisual policy framework that aims to strengthen the national sector and increase its international presence.

Notes for Producers

Luxembourg is best understood as a selective co-production support territory with a highly institutionalized public financing model, not as a direct analogue to Malta, Hungary, or Croatia. That makes Luxembourg strategically important, but in a different way from jurisdictions built around automatic rebates or transferable tax credits. Productions that work well in Luxembourg are typically those seeking European co-production structures, selective public development financing, or access to the Fund's network and positioning rather than a simple post-audit cash reimbursement.

Frequently Asked Questions

What is the Luxembourg film tax credit?

Luxembourg offers a ~30% tax credit tax credit, structured as a Tax Credit, with an annual program cap of Subject to Film Fund budget. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Luxembourg film tax credit?

The Luxembourg tax credit is ~30% tax credit, structured as a Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Luxembourg film tax credit?

Productions must meet a minimum spend threshold of Varies by program in Luxembourg to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Luxembourg film tax credit?

Yes. The Luxembourg program has a program-wide cap of Subject to Film Fund budget and a per-project cap of None specified. Productions should apply early, as allocations can be limited.

How do I apply for the Luxembourg film tax credit?

Productions typically apply through the Luxembourg film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.