Policy Toolkit for Screen Agencies
Co-Authors
Statement of Originality
This deliverable contains original unpublished work except where clearly indicated otherwise. Acknowledgement of previously published material and of the work of others has been made through appropriate citation, quotation, or both.
Disclaimer
The European Commission’s support for the production of this publication does not constitute an endorsement of the contents, which reflect the views only of the authors, and the Commission cannot be held responsible for any use which may be made of the information contained therein.
Introduction
This report has been prepared within the framework of CresCine, a Horizon-Europe project devoted to strengthening the international competitiveness and cultural diversity of the European film industry, especially in smaller markets. By piloting its research outcomes in seven European markets, CresCine seeks to empower small markets, enhance their global competitiveness, and contribute to the diversity of cinema in Estonia, Lithuania, Denmark, Ireland, Belgium (Flanders), Croatia, and Portugal.
CresCine’s core mission is to transform those markets by generating targeted research, running pilot projects, and delivering actionable insights that foster sectoral growth. The project’s scope covers a wide range of key areas: the overall state of the market, audience analysis, sustainability (greening), skills development, distribution, and exhibition, as well as financing and innovation. Through collaboration with over 28 academic and industry organizations - from academic institutions to leading industry players - CresCine has already produced State of the Industry reports, other comprehensive reports and datasets, and strategic recommendations. Additionally, the project has hosted industry sessions at major film festivals, providing valuable platforms to discuss findings and advance policy and market innovation.
The report Small Film Markets’ Policy Toolkits offers a comparative analysis of national policy frameworks that support the film industry, focusing on how these frameworks enhance or impede the competitiveness of small markets in the global competitive landscape. The report examines seven small European ecosystems - Croatia, Estonia, Denmark, Flanders in Belgium, Ireland, Lithuania, and Portugal. Furthermore, these small ecosystems are compared with: (1) larger European markets (Spain, France, and the UK), (2) smaller European markets (Norway and Czechia), and (3) non‐European markets (South Korea and Canada) (see also Methodology).
The report opens with an explanation of the methodology, followed by a section that presents the key insights and a set of recommendations. A third section on recent policy changes describes how film-support schemes and other measures in the CresCine ecosystems - and in comparable territories - have been revised. The subsequent Strategic roadmaps section analyses the documents that guide the work of screen agencies, and, in some cases, the wider audiovisual sector. The following sections then delve into incentive schemes and compare the levels of support provided by the various screen agencies. Finally, Section IX presents an analysis of strategic areas and Section X presents the case summaries.
Methodology
To explore the policy toolkits of the seven CresCine ecosystems, this report adopts a qualitative approach that combines policy‐measure mapping with expert interviews. It aims to provide in‐depth insights into film support policies, national strategies, and how these measures either bolster or impede the competitiveness of small film ecosystems. The desk‐research‐based analysis examines regulatory frameworks and support schemes, comparing the seven CresCine ecosystems with three groups of markets: (1) larger European markets (Spain, France, and the UK), (2) smaller European markets (Norway and Czechia), and (3) non‐European markets (South Korea and Canada). To capture recent changes in film support policies, analyse incentive schemes, and develop case summaries, the report draws on strategic documents, screen agencies’ annual reports, and nationally published data, with additional sources cited throughout. Finally, semi‐structured interviews were conducted with four screen agencies, and a discussion was held with the European Film Agency Directors Association (EFAD).
The analysis in this report is focused on the policy measures at the national and sub-national level, leaving supra-national programmes-Creative Europe’s MEDIA strand and the Council of Europe’s Eurimages-outside the scope. Also, support measures for the television industry are not taken into account in this report.
Key Insights & Recommendations
The policy toolkits in CresCine ecosystems reflect the dual logic of automatic and selective support corresponding to the two major objectives of the film support systems: industrial and cultural. All CresCine jurisdictions except Denmark offer production incentives as part of their policy toolkits, but the Danish government announced the introduction of a film and TV production rebate scheme in 2026. Denmark’s adoption of a rebate, arriving after years of debate and prompted by the production incentives already available in the rest of the Nordic markets, illustrates the competitive pressure driving governments to introduce such measures.
Insights from interviews and document review indicate that the competitiveness discourse in all ecosystems rests on the proposition that supporting competitiveness through policy requires balancing cultural and market-driven policy objectives. Accordingly, the public support schemes embed cultural criteria (language, contribution to culture and identity) within funding grids that also reward market-oriented attributes (audience reach, export potential). The relative weight assigned to these dimensions varies across territories, but the underlying rationale is constant.
Based on the interviews and the analysis of policy support measures, it becomes evident that there are different perceptions in terms of how policy frameworks may effectively support the competitiveness of small markets within the global competitive landscape. One cluster emphasises internationally facing metrics such as co-production activity, cultural visibility - representation at international festivals, global sales, and international audience reach, while the other underlines building sectoral capacity that would support a strong production (especially independent production companies) and distribution sector and infrastructure development (e.g., production studios). Perspectives converge on the need for adaptive policy instruments that could respond to streaming-driven shifts in consumption, evolving finance structures, and technological change, as challenges that are particularly acute for agencies in small markets operating with constrained budgets.
Some interviewees highlighted the tension between artistic support and success measured through cinema admissions: public funds sometimes support projects that subsequently attract minimal cinema admissions, raising questions about whether including a performance-linked support scheme in the policy toolkit might better reconcile cultural and economic goals. Some interviewees outlined that the support channelled through the screen agencies should generate films that not only satisfy artistic criteria but are also economically sustainable. Screen agencies are under pressure that some publicly supported films do not have a real life in theatres in terms of admissions, and are taking resources away from more deserving projects from younger talents.
Another theme concerns the “stackability” of selective grants and automatic incentives. Some interviewees consider that it is important to permit the layering of support from different funding schemes while remaining within EU state-aid ceilings in terms of state aid rules.
Public funding levels are crucial for implementing policy measures that foster competitiveness. Among the CresCine screen agencies, the Danish Film Institute commits the largest volume of resources to film (see Comparison of levels of film support). Denmark’s policy mix features generous per-capita subsidies, including substantial regional funding. Interviewees in the screen agencies with lower budgets from CresCine territories outlined that scarce resources constrain policy design: when funding barely covers core subsidies, it is difficult to build a more varied toolkit to support competitiveness.
It is important to recognise that policy cannot be analysed in a vacuum. Aspects such as infrastructure (studios and post-production facilities) and talent development, among other factors, matter. The small CresCine ecosystems possess unique features that must be considered (see Small European Film Markets: Portraits and Comparisons).
3.1. Strategic pillars
The report breaks CresCine support mechanisms from the screen agencies into eight strategic pillars: (1) artistic and cultural value, (2) international sales and festival reach, (3) diversity, inclusion and gender equity, (4) environmental sustainability, (5) innovation, (6) collaboration through co-productions, (7) talent development, and (8) industrial development. Profiling each national toolkit under these pillars can support policy stakeholders to identify policy gaps and weak areas, benchmark policy elements, and possible transferable practices. For instance, it is evident that some policy toolkits lack innovation-focused support. Analysing policy measures along these axes delivers a holistic picture of funding coverage across funding schemes.
Analysing how support schemes are structured and what objectives they state in the support criteria helps determine whether subsidies reward artistic merit and cultural value or lean towards commercial potential, and to what types of competitive outcomes it leads. It likewise shows whether the toolkits promote risk-taking or safe, prestige-driven projects.
Examining these pillars can also help track how policy toolkits evolve over time. For example, cross-cutting priorities such as diversity, inclusion, and environmental sustainability have recently gained greater prominence (see Strategic pillars). The recent changes in film support policies in the 14 markets covered in this report also show increased focus among governments and legislators on inward screen production as a highly valuable economic driver. As discussed in this report, some CresCine ecosystems, such as Flanders and Portugal, are more incentive-rich compared to others.
3.2. Policy recommendations and outcomes
These policy recommendations seek to support policy stakeholders and screen agencies in the CresCine ecosystems and other small European markets to further develop evidence-based policy, and to also enable a better flow of knowledge between industry and policymakers.
Embed the eight strategic pillars as a monitoring framework
Screen agencies in the CresCine ecosystems should consider mapping and systematically analysing every funding line to the policy toolkit pillars: artistic value, export reach, diversity, sustainability, innovation, co-production, talent, and industrial development. Gap analysis may facilitate the redesign of support measures. For instance, CresCine ecosystems with minimal innovation funding or without funding criteria for diversity and inclusion should earmark future allocations and introduce changes.
Institutionalise periodic analysis of competitiveness
The analysis in this report shows that there are different understandings of how policy can support competitiveness and what competitiveness is. It is important for the screen agencies to mandate and benchmark progress of competitiveness. EFAD could serve as a platform to create a shared knowledge base of transferable practices, facilitating evidence-based policy diffusion. EFAD can serve as the coordinating body, hosting a knowledge repository of transferable practices and convening triennial peer reviews. Insights from the co-design workshop, pilot schemes in three small markets, and EFAD exchanges should demonstrate the efficacy of this approach.
Better weighting matrices of the balance between cultural and industrial criteria
Some CresCine screen agencies should include and publish explicit weighting matrices within their support criteria that disclose the relative emphasis placed on cultural merit and market potential. By making these weightings transparent, applicants will face less uncertainty, and policymakers can conduct ex-post evaluations to verify whether funding allocations have achieved the intended cultural–industrial balance.
Design production incentives to prioritise the long-term sustainability of the domestic film industry and local production
Small CresCine ecosystems employ a range of production-incentive models with different eligibility criteria. By selecting and weighting funding criteria to reflect local priorities, each jurisdiction navigates the delicate balance between maximising inward spend from foreign service productions, enhancing employment, skills, and industrial capacity (including studio and facility utilization); generating broader spillovers such as tourism uplift; expanding both majority and minority co-production partnerships; and fostering locally produced, culturally relevant films. Regularly adjusting these parameters in response to industry feedback and global trends is essential to ensure that incentives remain both effective and competitive. A common challenge with production incentives is that the emphasis on attracting substantial foreign service productions for their immediate economic benefits can detract from objectives related to domestic film production and the long-term sustainability of the local film sector. When policy design is oriented only toward maximising expenditure, cultural objectives related to the development of indigenous talent and the financing of domestic culturally relevant films may be insufficiently prioritised. Addressing this tension requires a deliberate configuration of incentive structures to ensure that short-term economic gains do not undermine the long-term sustainability of the film industry and local production.
Ensure alignment between policy instruments in the policy toolkit
To enhance the overall efficacy of CresCine policy toolkits, all public support schemes must be integrated so that each element reinforces the others rather than operating independently. Annual reports should trace the flow of public support across instruments, assessing not only headline spend but also how the objectives under the strategic pillars have been met. All support measures — production incentives, selective grants, and regional funding (where available)—should be designed and assessed a shared set of high-level objectives. 11
The recommendations presented underline a focus on supporting evidence-based, structured, and transparent policy ecosystems. The policy outcomes from institutional operationalisation of strategic pillars as monitoring instruments allow identification of under-support for certain areas and more effective reallocation of resources. The current fragmented understanding of competitiveness across small markets signals the need for more coherent funding and evaluative frameworks. Institutionalising periodic benchmarking of competitiveness, potentially coordinated by EFAD, introduces a mechanism for shared learning across CresCine ecosystems. Introducing publicly disclosed weighting matrices for a balance between cultural and industrial evaluation criteria would improve policy accountability. By designing production incentives to prioritise the long-term sustainability of the domestic film industry and local production, policymakers can prioritise long-term sustainability of the film sector and production over short-term economic gains.
Recent Changes in Film Support Policies
Over the past several years, film support schemes within the CresCine ecosystems - and in other territories - have been revised. Several jurisdictions have amended their tax incentives to align with evolving industry trends and strengthen their competitive positioning by offering more generous programmes. Regarding tax incentive reforms, Denmark’s planned measures may represent the most substantial overhaul. As one of only two European countries (alongside Luxembourg) without a production incentive, Denmark decided to introduce a new production rebate to attract international film and television shoots.
Another significant policy update to film-support systems is the introduction of investment obligations for global streaming services, made possible by the EU’s 2018 Audiovisual Media Services Directive. Of the seven CresCine ecosystems, five have either enacted investment obligations or included them in draft legislation. The cultural levy in Denmark came into effect on the 1st of January 2025 and requires on-demand streaming service providers to pay a basic rate of 2% of their Danish revenues. Streaming services that invest less than 5% of their Danish turnover in domestic content must pay an extra 3% levy, bringing their total contribution to 5%. Flanders updated its investment obligations for Netflix and other streaming services, both raising the contribution rate and extending the rules to video-sharing platforms. Beginning 1 January 2025, any service with local turnover over €30 million must allocate 4% of that revenue to local audiovisual production. Under the new regime, these platforms may channel their contributions into feature films as well as television works. A levy was legislated in Ireland in 2022, yet it remains unimplemented, and its status is uncertain.
Outside the seven CresCine ecosystems, Czechia has implemented a new investment obligation for streaming services. Every service operating in the country must now support Czech audiovisual production through a single charge that merges a levy and a direct-investment requirement: 1% of turnover is paid as a fixed levy, while a further 2.5% can be split, at the streamer’s discretion, between an additional levy and direct investment in local content. In the United Kingdom, policymakers are debating whether to impose a mandatory investment obligation on streaming platforms. In April 2025, the House of Commons Culture, Media & Sport Committee formally urged the Government to introduce a 5 % levy on all SVoD services’ UK turnover and recommended that the requirement be written into law if the industry fails to adopt it voluntarily within twelve months. In 2024, the Canadian Radio-television and Telecommunications Commission (CRTC) set a base contribution rate of 5% for online broadcasters. The Online Streaming Act, adopted in 2023, establishes a legal framework for regulating digital platforms and obliges them to help finance the creation, production, and distribution of Canadian content.
Aside from changes to tax incentive schemes and investment obligations, the jurisdictions analysed have also refined development and production support measures and implemented carbon footprint reduction policies.
Tax incentive schemes changes, in Ireland, introduced changes to the tax incentive Section 481. In the Budget 2025, Ireland introduced an 8% uplift to the existing 32% Section 481 tax credit, bringing it to 40% for feature films with qualifying expenditures up to €20 million. This uplift aims to support smaller feature film projects. Additionally, a new 20% tax credit for unscripted productions was announced, applicable to expenditures up to €15 million.
Estonia tripled its film incentive fund in 2022 from €2 million to €5.4 million. This allowed more and bigger projects to access the rebate. By 2023, Estonia had also established regional film funds (four as of 2024) to complement the national rebate. Launched in 2023, the Pärnumaa Film Fund is the newest of Estonia’s regional film initiatives.
Portugal introduced the Cash Refund (PIC Portugal), intended for productions with a higher budgetary value, effective from 2024. It provides 30% reimbursement on the first €2 million of Portuguese spend and 25% on the excess, for productions spending at least €2.5 million in Portugal. The PIC Refund has its own annual allocation of €20 million, effectively nearly doubling Portugal’s incentive pool.
In Denmark, under the proposed rebate scheme, starting in 2026, film and series productions will be able to claim reimbursements of approximately 25% of their costs. The government has announced an annual allocation of €17 million (DKK 125 million) to support the rebate program.
Beyond the CresCine ecosystems, our comparative analysis shows that other jurisdictions have also updated production incentives. In the UK, the film, TV, and video games tax reliefs have been reformed into expenditure credits. Introduced on January 1, 2024, the Audio-Visual Expenditure Credit (AVEC) replaces previous film, high-end TV, animation, and children’s TV tax reliefs. A new Enhanced AVEC for lower budget film (also known as IFTC) has been introduced for films that started principal photography on or after 1 April 2024, eligible for a taxable credit at a rate of 53%. Children’s TV, animated TV, and animated film are eligible for a taxable credit at a rate of 39%.
In Spain, through the Spanish Society for Technological Transformation (SETT), the Government of Spain is mobilising €1.7 million destined to support the consolidation of the sector, promoting the leadership of Spain in audiovisual and strengthening the competitiveness of Spanish companies in the global market. The funds, under loans or repayable investments, are new financial instruments offered by the Spain Audiovisual Hub with the objective of encouraging private investment and improving access to funding for projects related to film, television, content generation, digital culture, as well as the development of multimedia and interactive content, such as video games and visual effects, among others. The Spain Audiovisual Hub plan (2021-25) aims to power up Spanish film and TV production and encourage big foreign players to shoot and set up production centres in Spain.
In 2023, the Norwegian government announced that overall support to film, TV, and gaming would exceed NOK 1 billion. Within that package, the maximum allocation for the national production incentive was raised by NOK 30 million, bringing the total ceiling to NOK 130 million (€ 11.2 million) for 2024. Of this, NOK 84 million (€ 7.27 million) was earmarked for new films and series shooting in Norway. Apart from the filming incentives, the government provided the regions with an extra NOK 30.4 million (€2.6 million). The Oslo Film Fund, for the first time, received NOK 7 million (€607,000) and was officially recognised as a regional film fund.
Beyond Europe, in Canada, the Production Services Tax Credit (PSTC) basic credit was increased from 28% to 36%. From 2025, a new major production tax credit became available to production services tax credit claimants with B.C. production costs greater than $200 million. The major production tax credit is equal to 2% of a corporation’s accredited qualified BC labour expenditure in respect of the major production. The credit will be available upon completion of the major production. Under new rules, animation productions with a “physical office” located in prescribed regional or distant locations may be eligible for these supplemental tax credits, provided that the labour expenditures claimed are for workers who are physically present and working in those offices at least 50% of the time.
New type of development support. Screen Ireland revamped film development funding in 2024 by increasing the funding support levels for Irish Feature Film Development and introducing a new funding scheme. The maximum award increased to €75.000 (unmatched) and €125.000 (with matched funding). A new Locked box development support system was introduced, allowing development loans to be reinvested into new projects by the same production company, with the objective of ensuring that support can be reinvested into Irish writers and the screenwriting landscape in Ireland. Screen Ireland also launched a pilot programme - Perspectives, to support the development and production of lower-budget Irish feature films aimed at projects that offer a new way into a story – providing a window into experiences and viewpoints that may not have been widely represented on the big screen before.
During the 2025 Cannes Film Festival, the Netherlands Film Fund, the Flanders Audiovisual Fund, the Centre du Cinéma et de l'Audiovisuel in Wallonia, and the Film Fund Luxembourg announced a joint BENELUX co-development scheme to be launched in 2026. In this way, they want to strive for more sustainable collaboration between creative teams in the development and realisation of high-quality feature films from the Benelux region.
Changes to the production schemes. Screen Ireland raised the budget and award thresholds for the agency's Fiction: Irish Production fund with the updated Production Funding Guidelines 2024.
In the jurisdictions beyond Europe, changes were introduced to Telefilm Canada's Production Program. Starting in fiscal 2023-2024, applicants can choose between a non-repayable contribution or an equity investment repayable at a rate of 10% of the production revenues for seven years. In terms of the film Incentive BC (FIBC), from 2025, the FIBC basic credit increased from 35% to 40%.
In 2024, the South Korean government launched a ₩600 billion (approximately $454 million) fund (K-content Media Strategic Fund) to support the production of Korean movies, dramas, webtoons, and other content forms. This fund aims to enhance the global competitiveness of Korean content and is part of a broader strategy to double cultural exports by 2027.
Carbon footprint reduction measures. Among the newer instruments in European film policy is the implementation of carbon footprint reduction measures. Portugal’s ICA Ad Hoc support now covers sustainability-related costs for film and audiovisual productions, including the preparation of environmental sustainability plans by specialist consultants and the engagement of auditors to secure green‐shooting or broader sustainability certifications. Also, in 2024, Portugal introduced environmental sustainability requirements in its incentives for film and audiovisual production- the cash rebate and the cash refund.
In late 2024, Screen Ireland launched a Sustainability Advisor Initiative pilot, funding live-action feature and TV productions to hire an advisor. The advisor completes a carbon calculator, develops and oversees a sustainability plan, and assists with Screen Ireland’s sustainability standards and funding applications. Productions then publish a case study detailing implemented measures and carbon reductions to share best practices.
From 2024, a report on the carbon footprint generated by the French share of the film's production must be submitted to the Centre national du cinéma et de l'image animée (CNC) in order to benefit from CNC support.
As of June 2025, the Norwegian Film Commission has introduced updates to its support schemes, emphasising sustainability in film production. International productions applying for Norway’s 25% reimbursement incentive must now submit a comprehensive environmental plan, referred to as a “Green Production” strategy, prior to filming. This plan should outline measures to reduce the production's environmental impact, such as minimising emissions, utilising local resources, and adhering to waste management protocols. Norway also introduced certified sustainability advisors who can guide film productions in adopting greener practices. The Green Producers Club (GPC) has curated a list of suppliers committed to sustainability, providing producers with access to climate-friendly products and services.
Diversity, inclusion, and gender balance. Since January 2023, applicants for selective or automatic French audiovisual subsidies from CNC must submit a form listing the names and genders of individuals in key creative positions-this applies at the prior-authorisation, final-authorisation, and development-assistance stages. Separately, the CNC instituted on January 1, 2019, a gender-parity bonus: films whose artistic crews comprise at least as many women as men in key roles are granted an additional 14.21 % on their automatic aid.
Talent development schemes. Screen Ireland has launched Perspectives, a pilot talent development and production scheme designed to discover and support underrepresented voices in Irish feature filmmaking through staged funding, mentorship, and industry guidance.
Strategic Policy Blueprints
Across the CresCine ecosystems and in the larger and non-European reference territories, cultural policy is translated into multi-year statutes, film agreements, management contracts, and strategic plans. These documents, in some cases, set measurable targets for market share, festival visibility, regional engagement, and greening, while also outlining specific policy priorities. Certain strategies show a preference for setting broader goals such as training, inclusion, sustainability, or administrative efficiency, leaving performance to be monitored through qualitative benchmarks.
The Danish Film Institute (DFI), the Danish screen agency, operates within a four-year Film Agreement, in accordance with the Film Act of 1997. The Film Agreement lays down the economic and film-policy framework for the activities of the Danish Film Institute for a four-year period. The Film Agreement, which sets out the strategic priorities of the DFI, is approved by the Danish parliament. Some of the key priorities in the Film Agreement 2024-2027 include strengthened efforts in relation to the production of quality content targeted at children and young people, strengthened film dissemination, increased demands on DR and TV2 to be involved in development, distribution, and dissemination of Danish films, and strengthening regional support. The Film Agreement also states that the film support system should be future-proofed and provides for the establishment of a committee on the future of Danish film. This committee will examine future support models and ensure that Danish film funding continues to strengthen national film production in the context of international competition.
Unlike most other CresCine ecosystems, the Film Agreement in Denmark includes explicitly defined performance targets. Over the course of the agreement period (2024-2027), Danish film productions are expected to achieve an average market share of at least 29% of total cinema admissions in Denmark. In addition, the ten best-selling Danish films each year must collectively average a minimum of 250.000 tickets sold per title. The agreement also sets quantitative goals for production volume and in terms of the visible presence of Danish films at leading international film festivals.
In Estonia, certain strategic objectives guiding the Estonian Film Institute’s work are outlined in its Development Plan for 2025–2029. As outlined in the plan, as a small country, Estonia must focus its activities on what is most important in order to remain in international competition. “There is a risk that servicing international production projects may affect the distribution of funds to national films, which is why it is important to avoid the sector becoming a service economy solely. At the same time, the international economic model of the film industry requires both the involvement of foreign investment and the support of national films, which is why it is important to find a balance between the two”, outlines the plan. The Estonian Film Institute's development plan prioritises films that are culturally important and tell stories that are unique to the country, and that have the potential to achieve festival recognition and international distribution. The specific objectives set are that 1) at least 15 full-length films of different film genres are screened annually; 2) the market share of Estonian films in all cinema admissions is at least 20%; 3) every year, at least four EFI-funded films are represented in the (competition) program of the world's top festivals; 4) Estonia participates in at least 8 co-production projects per year; 5) The production budget for Estonian national films is growing and the marketing budget is also increasing thanks to the support of partners and external funding programmes; 6) Over 75% of Tallinn film’s feature, animated and documentary films are digitized and available.
In Portugal, the Institute of Cinema and Audiovisual (ICA) guides its actions and defines its main priorities in multi-annual strategic plans. The multi-annual strategic plan is based on an analysis of the situation and prospects of the sector and on assessments of the functioning and impact of existing support programmes and measures, and aims to establish objectives for a five-year horizon, as well as guidelines for their implementation. According to the Strategic plan 2024-2028, there are several strategic objectives: 1) enhancement of audiovisual policy and sector cohesion; 2) financing: predictability, growth, and diversification; 3) effectiveness of support programmes; 4) Training and competitiveness; 5) efficient administration.
In Flanders, Belgium, the Flanders Audiovisual Fund (VAF) operates under a management agreement that the Flemish Government and VAF signed on 17 December 2021 for the 2022–2025 policy period. According to the 2022–2025 management agreement, the VAF/Film Fund pursues six strategic objectives: establishing a recognised quality label by investing in creative and production talent; fostering continuous sector-wide dialogue and partnerships; amplifying the promotion and marketing of Flemish audiovisual works at home and abroad; energising film culture through audience engagement, education and regional outreach; upholding social responsibility via ecological sustainability, inclusion and fair practices; and maintaining a dedicated knowledge function to gather sector data and conduct targeted research that keeps its policies and support measures aligned with evolving needs.
Under the Croatian Act on Audiovisual Activities, the Minister of Culture and Media adopts a “National Programme for the Promotion of Audiovisual Creativity” for multi-year periods. The last version of the programme is for the period 2017-2021. Some industry challenges are also outlined in the annual reports published by the Croatian Audiovisual Centre (HAVC). The 2024 Annual Report of the HAVC on its work identifies cinema admissions as a continuing concern. In total, 3.4 million admissions were recorded in Croatian cinemas during the year, representing a 10% decline from 2023 and a 30% drop compared to 2019. As a result, admissions per capita decreased from 0.99 in 2023 to 0.89 in 2024, indicating a notable reduction in cinema-going habits. In parallel, the Filming in Croatia production incentive program saw increased participation but reduced financial outflow. HAVC approved 20 projects through Guarantee Decisions, with €8.2 million committed. Payments were made to 17 projects, amounting to €7.4 million, including support for 7 projects filmed in 2023 and 10 in 2024. Despite the higher number of supported projects, overall spending under the scheme dropped by 40% compared to 2023. This reduction is linked to the lingering global effects of the US industry strike. Nevertheless, domestic engagement with the scheme increased, with a record four Croatian productions making use of the incentives.
In Ireland, Screen Ireland’s strategy, “Building for a Creative Future” (2021–2024), and its 2025–2029 plan commit to championing authentically Irish storytelling and cultural expression, while investing in talent development, ensuring that writers, directors, and crews have the skills and opportunities to thrive. Both plans emphasise sustainable industry growth across all regions, underpinned by partnerships with broadcasters, festivals, and international funders, and call for enhanced diversity and inclusion at every level. Equally, they prioritise the expansion of audience-facing infrastructure, from cinemas to digital platforms, to maximise public engagement with Irish screen work.
In Lithuania, film is one of the creative-industry sectors targeted in the Ministry of Culture’s ten-year “Culture and Creativity Development Programme 2021-2030”-Lithuania’s practical roadmap for the broader Culture 2030 vision. The programme sets seven system-wide goals: (1) boost the capacity of cultural and creative industries and stimulate new content-based products; (2) widen public participation in culture; (3) improve conditions for creation in Lithuania and expand the export of national culture; (4) foster the integration of national minorities; (5) strengthen historical memory; (6) revive and reuse cultural heritage for society’s needs; and (7) enhance the relevance of the Lithuanian language in a global, technological context.
Beyond the CresCine ecosystems, in the UK, through its Screen Culture 2033 suite, the British Film Institute (BFI) sets film-centred priorities that run for a decade yet are delivered in rolling three-year Lottery funding plans. For film, the strategy sets out to reinvent the BFI as “an open house for the discovery and enjoyment of film,” while ensuring that support and audiences extend well beyond London’s traditional hubs. All Lottery investments are steered by four long-term objectives: enlarging public experience of screen culture, nurturing creativity and storytelling, building a skilled and representative workforce, and helping independent film thrive amid market change - and must satisfy three cross-cutting principles of equity, UK-wide reach, and environmental sustainability.
In France, the annual Strategic-Performance document (DSP) (with short-term targets) and the soon-to-be-finalised Objectives and performance contract (COP) (with multi-year objectives and performance indicators) provide the strategic framework that guides all French National Centre of Cinema (CNC) film-funding programmes. The DSP sets quantitative targets (production volume, export, diversity indices, sustainability metrics, gender-parity ratios, etc.) and explains how the CNC’s various selective funds, automatic accounts, and tax incentives will be steered to meet them for the coming year. The CNC signed a first COP covering 2016-2018, but renewal was paused while the agency restructured. The CNC’s document “Performance strategy” outlines four key priorities: 1) to shift more of its automatic and selective funds toward diffusion-festival support, image-education schemes and regional programming-to reconnect French films with broader and younger audiences; 2) to strengthen the sector’s international reach by courting inward shoots, expanding co-production tools and dovetailing with the €350 million “France 2030 – Grande Fabrique de l’Image” studio-infrastructure plan; 3) to make public aid a lever for exemplary corporate-social responsibility, most visibly through the new eco-conditionality that obliges every supported project to file both a preliminary and a final carbon-footprint report from 1 March 2025 onward and 4) to refine the Centre’s own performance culture by embedding a dense KPI dashboard that tracks production volumes, export revenue, diversity indices and CO₂ reductions. Together, these four pillars-audience access, international ambition, responsible practice, and data-driven management-form the strategic backbone directing every CNC funding scheme.
The Norwegian Film Institute’s strategic framework, “Strategy 2020-2025”, commits the agency to 1) promote the cultural encounter between people; 2) promote high-quality Norwegian stories, regardless of platform; 3) promote diversity and talent development; 4) stimulate a wide range of funding sources; 5) possess and communicate deep audience insights.
In Canada, Telefilm Canada - Strategic Plan 2024-2027 “Together, for a lasting impact”, commits the agency to: 1) conduct a strategic review of their programs and initiatives to maximise impact on the industry and the public; 2) evolve organisational culture and optimise operational efficiency; and 3) play a leading role in the modernisation of the audiovisual sector with various partners.
Production Incentive Schemes as Levers for Competitiveness
Production incentive schemes have become an important lever for competitive positioning in the global screen industry. The jurisdictions covered in this report fine-tune these policy instruments by modulating base rates, eligibility threshold and conditional criteria to attract inward productions while nurturing local industry capacity. The benchmark of competitiveness is not only the high percentage on offer, but the extent to which an incentive channels expenditure into skills development, infrastructure use, long-term sector resilience and stimulates broader economic activity.
Denmark’s recent adoption of a 25% rebate on eligible production expenditure, arriving after years of debate and prompted by the generous production incentives already available in the rest of the Nordic countries, demonstrates the competitive pressure driving governments to introduce such measures.
Effective in 2026, the rebate aims to keep major Danish productions at home, attract high-spend international shoots, and translate incoming investment into broader economic gains. The cash-rebate programme backed by an annual envelope of DKK 125 million (€16.8 million) is split into DKK 100 million (€13.4 million) for live-action features, series and documentaries and DKK 25 million (€3.4 million) for animation. Eligible productions can recover one quarter of their Danish spend, but no more than DKK 20 million (€2.7 million) per project, and they must clear sizeable floor thresholds-total budgets of at least DKK 25 million (€3.4 million) for feature films, DKK 6.5 million (€0.87 million) for animation, DKK4 million (€0.54 million) for documentaries, and for series a minimum spend of DKK 150.000 (€20.000) per finished minute with an overall floor of DKK 15 million (€2 million). To ensure meaningful local impact, Danish-incurred costs must reach DKK 3 million (€0.40 million) for films, series and animation and DKK1 million (€0.13 million) for documentaries, while at least 25% of the total budget must come from foreign finance and 70% of financing must be locked at application. Projects will be ranked through a points-based production-and-culture test that rewards Danish shooting days, local talent and EEA crews. The top-scoring applications will receive support in two calls each year, with unallocated funds allowed to flow between the live-action and animation pools.
In each CresCine ecosystem, the incentive schemes are structured in a way that is accessible to both national and foreign productions. Typically, foreign producers collaborate with a local company - either as a co-producer or service provider, which formally submits the application. The resulting financial support benefits the foreign producer through reduced local production costs or co-production financing.
Some CresCine ecosystems, such as Flanders and Portugal, offer dual-layer models. Flanders offers federal tax shelter and regional repayable support through Screen Flanders. Portugal offers a cash rebate established in 2018 and a cash refund (PIC Portugal) as a relatively new incentive introduced in 2024. Some incentives are designed around investor engagement. In Lithuania, this takes the form of a private-investment scheme that mandates producers to connect with private investors. In Flanders, the Belgian tax shelter enables certified Belgian (co-)producers to draw on Belgian investors’ taxable profits, directing these funds into eligible audiovisual works.
Ireland’s rebate is among the highest in Europe (especially for large projects), with one of Europe’s highest project caps (€125 million). While most tax incentives mandate cultural test criteria, some also include industry-development requirements, for example, Ireland’s Industry Development test. All CresCine ecosystems, with the exception of Estonia, apply cultural tests as part of their production incentive schemes. Estonia has opted not to include a cultural test in its cash rebate program, positioning the scheme purely as an economic incentive.
In some schemes, passing the cultural test is a prerequisite for eligibility before any further project assessment, while in others, it forms part of the evaluation criteria during the project review process. The cultural criteria under the tax incentives typically include aspects such as criteria related to establishment (action takes place essentially in the country/region of the fund), language (the original script is written in one of the official languages of the fund’s country/region or the production of a full local-language version of the film is included as part of the total budget for the film); identity (themes (or motifs) from the culture, history, religion, or mythology of the fund’s country/region; addresses issues of national or European identity; at least one of the principal characters or documentary subjects is connected with local or European culture; the storyline or underlying material of the film addresses actual, cultural, social or political issues relevant to the people in the country or elsewhere in the EEA; the script is an adaptation of an original literary work or inspired by another creation known for its cultural interest), artistic value (originality, lasting significance, aesthetic qualities, vision, the director's style) or talent (one of the lead actors or three of the supporting actors has a link with the local culture). The Croatian incentive programme gives no preference to projects scoring higher on the cultural test.
The base rate is the percentage of qualifying production expenditure that an incentive will reimburse or credit. It reflects the core generosity of the scheme. Some schemes have a fixed single rate, while others have a rate range (a minimum and maximum percentage) depending on project specifics. Most schemes offer a base incentive of around 25-30%. Ireland’s Section 481 tax credit stands out with a rate of 32% of qualifying expenditure, one of the highest rates in Europe. Belgium’s federal tax shelter is structured as an investment scheme where up to 50% of a production’s total budget can be financed through the shelter.
The tax incentive programs in the CresCine ecosystems set out diverse eligibility benchmarks for awarding funding uplifts. These criteria often align with policy goals such as regional development, use of local talent, or specific production types. Film Estonia’s tiers (20%, 25%, 30%) depend on the presence of Estonian creatives or an Estonian storyline.
The Croatian incentive programme offers an additional 5% for productions filming in regions with below-average development. Also, the cash refund in Portugal provides a higher cultural assessment score for works where at least 50% of the shooting time takes place in specific regions. Certain incentives stand out for having environmental-sustainability criteria (e.g., the rebate in Portugal).
The tax incentives also have criteria in terms of the employment of local crew. In Croatia, for example, productions benefiting from more than €500.000 must employ at least one Croatian trainee in each of the main production departments. Productions benefiting from more than €1 million must employ at least three co/head of departments, and 50% of the crew must be Croatian tax residents. The Film Estonia cash rebate tiered structure is itself a form of conditional rate. The standard support is 20%, but the rate jumps to 25% if at least one Estonian creative employee is in a key position, and to 30% if at least two Estonians are in key creative positions.
The conditions for receiving tax incentives depend on the type of work. For example, in Portugal, the cash rebate offers reduced minimum expenditure levels for documentaries and television films compared to those for fiction and animation. The Film Estonia production incentive’s eligibility criteria include minimum budget thresholds that differ by work type (feature films, feature and short animation, and feature documentaries).
There are also other eligibility criteria for production incentives that affect their competitiveness, such as requirements for local workforce and spending, liquidity, project caps, programme caps or annual caps, eligible costs, access for foreign companies, and the definition of eligible applicants.
Lithuania and Belgium do not impose specific training mandates in their incentive schemes, unlike Ireland, which has one of the most structured skills development requirements attached to Section 481. It is mandatory for applicants to contribute to training.
Beyond the CresCine ecosystems, the increased international competition for incoming investments has compelled Spain, France, the UK, Norway, the Czech Republic, Canada, and South Korea to refine their incentive schemes, leveraging competitive financing structures with high rebate rates and, in some cases, region-specific uplifts.
Spain is positioned as one of the most attractive production hubs with national credit and high regional uplifts that can push the effective rebate to 70%. Spain’s national film‐production incentive, administered by the ICAA, provides a corporate‐tax credit of 30% on the first €1 millions of qualifying Spanish expenditure and 25% on any excess, capped at €20 million per feature. The Canary Islands, classified as an outermost EU region, boost the credit to 54% on the first €1 million and 45% thereafter-one of the highest rebates worldwide. Complementary regional incentives further bolster the national framework, with Navarra offering a 45% rate, with an uplift to 50% for animation, documentaries, works in Basque or by female directors, and the Basque provinces (Bizkaia, Gipuzkoa, Araba) providing up to 70%, all subject to specific requirements.
The French Tax rebate for international productions (TRIP), managed by the Centre national du cinéma et de l’image animée (CNC), incentivizes foreign film and TV shoots to engage French production services. The incentive refunds 30% of every eligible expense incurred in France and boosts that rate to 40% for productions where French VFX spend exceeds €2 million. TRIP provides a cultural test specific to each genre (live action or animation), including elements related to the French culture, heritage, and territory. France also offers an Audiovisual Tax Credit, a corporate‐tax relief mechanism managed by the CNC (25% of qualifying in-France expenditures). CIA is a domestic-market tax credit aimed at French producers. It’s designed to support production companies that undertake delegated production of eligible audiovisual works in France, by allowing them to offset a percentage of their in-France production costs against their corporate income tax liability. The French policy toolkit also has Soficas equity investment funds supported by tax-related financing. While eligible to finance TV productions as well, they typically focus on feature films. Their funding comes via banks that aggregate private investors’ money in exchange for tax benefits.
In 2024, the UK rolled out the Audio-Visual Expenditure Credit (AVEC), replacing its previous production reliefs with a single, globally competitive incentive. AVEC awards a payable credit on eligible UK spend: 29.25% for animated features, animation series, and children’s TV; and 25.5 % for live-action films and other TV programmes. From 1 April 2025, lower‐budget films (≤ £15 m) that pass the BFI’s creative practitioner test can also claim the new Independent Film Tax Credit (IFTC) at a 39.75 % net rate.
The Norwegian film production incentive offers a 25% cash rebate on local spend, awarded to the highest-ranking projects in each application round. The incentive program is administered by the Norwegian Film Institute (NFI). The 25% film incentive can be combined with regional funding.
Since January 1, 2025, the Czech production incentive has been updated to maintain the industry’s competitiveness. Cash rebates now range from 25% to 35% of qualifying Czech spend. The Czech production incentive now offers one of Europe’s most generous cash-rebate programs, combining competitive rates, high ceilings, and a streamlined, rolling-application framework to attract both domestic and international audiovisual projects.
In Canada, at the federal level, a local production can claim the Canadian Film or Video Production Tax Credit (CPTC) at 25% of eligible domestic labour expenditures, while foreign or service shoots typically choose the Production Services Tax Credit (PSTC) at 16% of the Canadian labour expenditures. Producers must choose between CPTC and the PSTC for the same production.
The provinces also have their own refundable credits: British Columbia offers 40% of local labour for domestic productions and 36% for service productions (both with generous VFX and regional uplifts), Ontario provides a 35% labour credit for the eligible Ontario labour expenditures for other than first-time productions and a 21.5% all-spend services credit that stacks with an 18% VFX add-on, and Québec offers a 25% credit on total eligible spend for services, supplemented by a 16% animation-and-VFX bonus. Alberta, Manitoba, Nova Scotia, and others offer comparable programmes in the low- to mid-20% range, often offering rural or high-budget bonuses.
The Korean Film Council (KOFIC) administers a cash rebate of 25–30% on qualified production expenditures incurred in South Korea. The evaluation criteria include: 1) the degree to which the project utilizes Korean locations and engages with Korean companies; 2) the degree to which the project utilizes Korean resources; and 3) the project's potential for global success and artistic qualities. The applicants must submit the statistical data on the participant gender ratio. The incentive has two key objectives: 1) promoting the revitalization of the film industry by strengthening the production capabilities of local filmmakers for international cooperation and creating employment and expanding opportunities, and 2) attracting global projects to produce and co-produce in Korea, strengthening local production and cooperation capabilities, and positioning the Asian content production hub. Besides the KOFIC Location Incentive Program, there are local film commissions offering regional incentives (e.g., the Seoul Film Commission provides up to 30% production-cost rebates for foreign or co-produced films, the Incheon Film Commission offers tiered rebates: 30-50% depending on the length of shoot. Korea’s Incentive for foreign productions does not impose a cultural test. Additionally, corporate tax credits for investment in cultural content business are available under South Korea’s Film Promotion Law, supporting local investment in film, TV, animation, and OTT content through credits of 3% of the investment amount multiplied by the ratio of qualifying expenditures to the invested amount.
Funding Criteria for Film Support Under the Screen Agencies
The analysis of the funding criteria under the support schemes of the screen agencies in the CresCine ecosystems indicates attempts to balance cultural and economic strategic imperatives. Funding criteria often bring together cultural and economic objectives, reflecting the need of screen agencies in small markets to stretch modest budgets across multiple policy objectives.
Looking into the funding criteria matters because it shows how public funding has been steered toward film projects that can strengthen a territory’s narrative identity while building commercially resilient companies, developing audiences, attracting private financing, and developing talent - and ultimately, enhancing competitiveness.
Screen Ireland’s assessment and decisions in relation to funding are guided by factors which include editorial and creative merits as well as a number of important investment considerations.
The principles for review are broken down under the following headings: 1) creative vision; 2) accessing audiences; 3) culture and additionality, and 4) industry growth & creative ambition. As part of assessing audiences, Screen Ireland favours projects that reach a clearly defined audience. Emphasis is placed on a project’s potential to engage its intended audience, as well as the planned approach and scale of the project. According to Screen Ireland, a clear audience opportunity must be present and considered as part of each individual proposal, with a focus on reaching new and diverse communities and a broad range of interests. Regarding the principles for industry growth, Screen Ireland outlines that it will be vigilant in ensuring that investments entail a high volume of expenditure on Irish personnel and in the Irish industry. Attention will also be paid to submissions which: 1) propose a distinctly Irish project (in terms of setting, characters, etc.) that has international investment and is a partnership of Irish and non-Irish talent; 2) involves an Irish producer as minority co-producer where (a) Screen Ireland is convinced of the quality of the project and (b) the amount of the Screen Ireland's investment corresponds to the level of involvement of Irish personnel, elements (shoot, post production, etc) and facilities in the project. Under the principles for industry growth, Screen Ireland also considers the track record of the producer, Irish employment, spend in the Irish economy, sales and distribution, and financial structure. Important questions to assess whether a project fulfils the requirements on sales and distribution are whether there is a target against international sales, if the project has a distributor attached, and whether there are any sales agents, distributors, or broadcasters providing finance attached.
The Estonian Film Institute evaluates projects on a wide array of criteria, from the originality of the film’s theme and its capacity to enrich the cultural landscape, to the significance of its subject matter. Strategic factors are also considered, such as the rigor of its marketing plan, its ability to reach the intended audience, its theatrical prospects, and its festival potential.
The Danish Film Institute (DFI) applies a portfolio model in which each support strand is attuned to a specific policy goal: art-house quality, market growth, talent development, or international collaboration for four principal selection programmes: Commissioner Scheme, Market Scheme, New Danish Screen, and Minor Co-production Scheme. The Institute applies different criteria to its Commissioner Scheme, which supports films with unique cinematic ambitions- artistically innovative projects that challenge their audiences, and the Market Scheme, which targets films with broad audience appeal. Evaluation under the Commissioners Scheme focuses on artistic quality, diversity, volume, and audience appeal. Applications under the Market Scheme are evaluated on quality and audience potential, specifically: narrative strength, production value, market positioning, distribution strategy, marketing plan, and overall economic viability. Finance mainstream features expected to outperform the Danish box-office average or dominate a specific target group (e.g., children). Assessment for the talent‐development scheme for professional‐level debut directors, New Danish Screen, centers on the filmmaker’s manifested talent and the project’s capacity to push creative boundaries and deliver new audience experiences. Projects must stay within a low-budget frame.
VAF in Flanders includes a package of criteria for funding of features, shorts, and applications under Filmlab and Innovatielab: 1) artistic and narrative merit; (2) strength and track-record of the creative team; (3) evidence-based audience potential (substantiated description of the target audience, coherent screening and marketing plan) for large grants, a distributor minimum-guarantee of €100.000; and (4) realistic business plan and budget. The evaluation for funding under the economic fund Screen Flanders is economic-impact-led, including aspects such as direct regional spend, spend-to-support ratio, share of high-value crews or facilities, long-term supply-chain effect, as well as project viability, market potential, contribution to Flemish cultural heritage, and commitment to green production and inclusion.
The Lithuanian Film Center uses set of criteria for scoring the applications: 1) creative criteria (artistic concept and script quality, director’s vision and originality, contribution to Lithuanian cultural identity (the film must meet at least two cultural indicators listed in Article 8 (1) of the Film Law); 2) production and market criteria (realistic low-level costings and financing plan (producer’s own cash is viewed positively); marketing and distribution strategy and international festival or sales potential; added value of co-production partners.
In Croatia, HAVC’s rules for selective funding include requests for projects to contribute to the promotion of AV creation, AV culture, or the preservation of AV heritage, requirements for originality, narrative quality, aesthetic vision, and cultural significance.
In Portugal, ICA’s selective support applications are evaluated against several key factors. Juries look first at a project’s originality and creativity, assessing how innovative its concept and treatment are, and then at narrative and script quality, ensuring coherent structure and compelling character development. The aesthetic vision, including artistic style and directorial intent, is weighed alongside a project’s cultural significance, meaning its contribution to Portuguese audiovisual heritage. Practical considerations include market and audience potential, with juries examining distribution strategies for festivals, VOD platforms, and theatrical release.
Comparison of Levels of Film Support
As outlined by the European Audiovisual Observatory, assessing the total amount of public subsidies for Europe’s film and audiovisual industries is unfeasible because the support is dispensed by numerous bodies-from independent funds to finance ministries-at national, regional, and local levels, all subject to varying disclosure and confidentiality rules (Hermanns and Radel-Cormann, 2025). Because of a lack of data, the role of public support for the audiovisual sector cannot be quantified in a comparable manner.
Even though the seven small CresCine ecosystems have traits in common, their public-funding profiles are different. This is also evident in the variation of average film-fund support per capita of the screen agencies in the seven small ecosystems.
Although differences in methodologies complicate direct comparisons between the CresCine ecosystems, the data show that in the last 10 years (2015-2024), every ecosystem expanded its public funding for film support. The scale and trajectory of growth varied markedly. Denmark, Croatia, Estonia, and Ireland almost doubled their per-capita allocations for film support under the screen agencies over the decade, while the screen agency in Lithuania had a threefold increase. The screen agencies in Flanders and Portugal (base year 2020) recorded more gradual increases. The changes are closely linked to external shocks - most notably Covid-19 and the associated funding packages during the pandemic years, as well as discrete policy shifts such as the renegotiation of multi-year screen agencies management contracts that recalibrate baseline appropriations. Following the introduction of the 2024-27 Film Agreement, DFI in Denmark strengthened its position as the most generous funding system in per-capita terms, reaching ca. €12.6 for every resident - more than twice compared to the next biggest spender, Ireland (ca. €5) and ahead of CNC in France as a large European market, whose €315 million annual spend on public support equates to €4.6 per capita. Estonia, Lithuania, Croatia, and Flanders remain within the mid-range of €3-4 per inhabitant, while Portugal remains below €2.
As outlined in the analysis in the CresCine report “Small European Film Markets: Portraits and Comparisons”, the direct funding for production and development for film and television production channelled through screen agencies varies significantly. Over the course of the study period (2014-2022), Denmark had the most generous support, with €32 million (2014) and €45 million (2020) allocated to the production and development of film and television. Flanders had the second-highest amount of direct public funding, between €15.5 million (2015) and €29.2 million (2019).
Strategic Pillars
This section is focused on analysing eight key strategic pillars as building blocks of the policy toolkits identified through our analysis of support schemes and underlying criteria for funding: culture, international sales and festival competitiveness, diversity, inclusion and gender balance, environmental sustainability, innovation, audience potential, and enhancing co-productions. It then explains how support schemes and the underlying funding criteria in some CresCine ecosystems address each of these aspects, all of which are regarded as critical to enhancing competitiveness.
[VISUALIZATION HERE]
Enhancing artistic and cultural potential
Across the CresCine ecosystems, enhancing cultural potential acts as a primary objective: projects supported by screen agencies must demonstrate a clear connection to national language, heritage, themes, or creative talent before any economic or market factors are considered.
In terms of cultural criteria, Screen Ireland outlines that preference will be given to submissions which: 1) tell Irish stories, drawing on and depicting Ireland's culture, history, way of life, view of the world and of itself; 2) are made wholly or predominantly in the Irish language. For example, under the specific criteria for funding of documentary feature films-creative co-productions, Screen Ireland outlines that priority will be given to projects with an Irish theme, Irish subject matter, or Irish diaspora inclusion, and where a number of key Irish HOD's are employed.
The Danish Film Institute (DFI) requires that any film project seeking selective production support demonstrate an artistic and/or technical contribution to the promotion of Danish cinematography and cultural expression. To meet this requirement, the film production must be recorded in Danish, Greenlandic or Faroese or in a Danish version, and/ or the film production's main creative forces and/ or technical functions must, regardless of nationality and ethnic origin, reside or reside permanently in Denmark or otherwise have a substantial and significant connection to and importance for film art or film culture in Denmark.
For funding of documentary feature film production, Screen Ireland outlines in the funding guidelines its commitment to growing companies that produce high-quality, internationally recognised documentaries in an efficient and responsible manner, and to this end, the role of the producer is vital. Applications should present a clear understanding of the market and a realistic plan for the exploitation of the film. Producers are encouraged to seek out international partnerships with producers, financiers, sales agents, and distributors.
Applications by VAF are evaluated based on: 1) artistic quality: originality, narrative strength, and creative vision; 2) cultural significance (contribution to Flemish culture, language, and identity); 3) The agency supports Irish producers partnering with international counterparts and feasibility (realistic planning, budgeting, and potential for successful completion); 4) audience engagement (potential to reach and resonate with audiences, both domestically and internationally).
In Portugal, for the ICA funding of feature-length fiction film, short fiction film, and documentary film categories, when evaluating the projects, the jury considers the quality and artistic and cultural potential of the project as a key parameter. To secure Lithuanian Film Centre funding, projects must pass a Cultural test, meeting core cultural criteria, including the script or main theme to reflect Lithuanian culture, history, language, traditions, or landscape. Applications are then evaluated on artistic merit, among other criteria.
HAVC in Croatia assesses projects according to artistic merit as well as cultural and/or market significance, alongside additional criteria. According to the funding regulations, HAVC makes a difference between films whose co-financing has been approved by a decision of the AV Council, which may be standard and demanding works. A demanding audiovisual work is a work of special artistic and/or cultural value for national or European film art that contributes to cultural diversity and pluralism of artistic expression, as well as: 1) a work of high quality or creative risk that is not commercially viable for any reason; 2) a work of demanding subject matter important for a cultural goal that is not commercially viable; 3) a director's first or second film or 4) a low-budget audiovisual work. All other audiovisual works that are not demanding works are considered standard works. In terms of cultural content criteria, it is considered whether the work is set in Croatia or another European country, or its images represent Croatia or another European country or cultural environment; if the work is inspired by or is based on an adaptation of an existing literary, musical, theatrical or audiovisual work; whether the work deals with contemporary political, social or cultural topics and/or content; if the final version of the work is in Croatian or one of the European languages; and the work represents a contemporary artist from another discipline, and his/her contribution forms a significant part of the work.
Enhancing international sales and festival reach
Outward-looking emphasis on international sales and festival reach ensures that public support advances projects capable of securing global visibility and revenue, reinforcing both cultural export and sector competitiveness.
Screen Ireland's funding criteria highlight international co-production potential, festival/market viability, and sales agent/distribution plans. The agency supports Irish producers partnering with international counterparts and emphasises the importance of international reach and festival competitiveness. EFI's selection panels prioritize international co-productions, creative originality, and transnational themes, with a focus on films likely to premiere at A-list festivals.
The importance of international competitiveness is sometimes outlined as an objective in the funding criteria. For example, as a result of granting the distribution support, the Estonian Film Institute expects that the Estonian cinematography shall be viable, original, and internationally successful, taking the audience into account, and representing the past and present in a diverse and engaging manner. As part of the evaluation criteria, the Estonian Film Institute considers questions such as what is the film’s theatrical potential and what is the potential of film festivals.
Some screen agencies have different criteria for projects with more ambitious budgets. For example, projects with budgets of over €3 million and not more than €7 million financed by Screen Ireland must have an Irish distributor or international sales interest before application to ensure market interest. Projects with budgets of over €7 million and not more than €20 million must have substantial international sales interest and a substantial pre-sales/sales advance attached before application. VAF has a system of three financial premiums, low, medium, and high, depending on the size of the budget. The films with the most ambitious budgets are expected to attract at least 150.000 cinemagoers in Belgian cinemas and to aim for international cultural appeal.
International sales often appear as a core objective within festival support schemes. For example, the Danish Film Institute provides support for international promotion of films that have been selected for festival distribution in one of the film festivals prioritised by the Danish Film Institute. The purpose of the support scheme is to spread awareness of and promote the sales of Danish documentaries, feature films, and other visual formats abroad. In Flanders, VAF provides international promotional support with the objective of increasing and optimising the visibility of Flemish creations and Flemish talent. The support can be used when Flemish creation is selected at a foreign festival, following a nomination for a film award, and within the framework of special film programmes. VAF also provides a premium for developing promotional materials during the production phase.
The Lithuanian Film Center has a support scheme for financing the distribution of films abroad, at foreign film industry events. In Portugal, ICA provides two complementary support measures to help Portuguese films reach international audiences. First, the International promotion and publicity support for national works funds marketing and publicity activities, such as attending film markets, organising foreign press campaigns, and covering subtitling or dubbing costs, based on a detailed promotion plan and proof of festival or market selection. Second, the International distribution support for national works supports logistical expenses of releasing Portuguese features, documentaries, or shorts abroad, requiring applicants to be registered producers or distributors, to submit audited accounts within six months of the decision, and to document distribution costs incurred up to three months after the release period.
Supporting diversity, inclusion, and gender balance
Across the CresCine ecosystems, diversity and inclusion more often are used as eligibility requirements: screen agencies systematically weave gender balance, multicultural representation, and equitable workforce practices into their support criteria, often requiring applicants to document concrete measures and meet explicit targets. By embedding these standards alongside other funding criteria, the schemes aim to ensure that public resources broaden participation and on-screen representation.
VAF operates under the Inclusion & Diversity Charter, which explicitly promotes gender balance, multilingualism, and social inclusion in Flemish film. Diversity and inclusion are transversal requirements. Projects are assessed not only on artistic quality and financial viability but also on the diversity of themes, creators, and cast/crew. The Gender Balance Scorecard, adopted by VAF, informs the selection process and helps applicants reflect on their team composition. VAF’s “Talent Development” arm further prioritizes projects from underrepresented creators, including initiatives for young, migrant-background, or LGBTQ+ filmmakers. Also, as part of its “points of interest” for fiction and children & youth films, VAF outlines that applicants should pay sufficient attention to inclusion within the team and strive for an image of the society that is as representative as possible. Also, public organisations that receive multi-year support are required to implement the Basic Principles of Good Governance. In this, the supported organisations commit to, among other things, striving for an equal male-female ratio and a diverse composition of the board. In addition, completed films that are supported by VAF can later obtain automatic top-up - “impulspremies” for gender-balanced key crews.
In 2023, the Danish Film Institute and the film industry initiated a process to promote diversity in Danish film. While improvements in gender representation had been made over the preceding years, it was evident that measures to enhance ethnic diversity had fallen short. The Action plan for diversity in Danish film includes measures in the support system, such as requiring producers, when applying for production support for feature films and documentaries, to complete a reflection sheet with checkboxes about efforts to promote diversity on set, on screen, and in the audience. Also, recipients of support are asked to include costs for consulting on strengthening diversity in film projects in their budgets. The action plan also includes a plan for creating special pools to promote stories with great diversity and to ensure broader recruitment and greater career advancement for people with minority backgrounds.
Regarding ethnic diversity, a number of initiatives in line with the Charter of ethnic diversity have been developed to help strengthen diversity in Danish film. Such initiatives include mentor programmes and workshops with talent of non-Danish ethnicity.
In terms of gender balance, the production companies in Denmark are required to self-report on gender balance to qualify for production funding from the DFI. In Ireland, Screen Ireland provides enhanced Production Funding for Female Talent for fiction and cinematic documentary films. This production funding is available for Irish female talent only. The Irish Section 481 tax incentive also promotes gender equality, diversity, and inclusion through its Guiding Principles for the Skills Development Plan, which producers must submit as part of their application for a Section 481 Certificate. Producers are asked to outline any steps the production will take to address gender imbalance, diversity, and inclusion in the sector. Producers are asked to consider questions such as - if there are initiatives around hiring in departments where there is a gender imbalance, if training courses are provided for those involved in the production on topics related to gender equality, such as unconscious bias, and how they will ensure that they are considering diversity and inclusion in crewing and casting for the production.
In Lithuania, the Lithuanian Film Center defines measures and actions to ensure social sustainability, which include promoting employment opportunities and social inclusion (e.g. employment of people experiencing social exclusion; increasing employment opportunities for young and/or older workers; reducing social exclusion) and promoting the creation of a safe and supportive work environment (ensuring the principles of gender equality and non-discrimination on other grounds).
In Ireland, Screen Ireland has developed a funding scheme - Animation Pathways Diversity, Equity and Inclusion Fund specifically for the Animation sector to create more inclusive opportunities on productions for those from diverse and under-represented communities and those where access to the industry would historically be limited. The Arts Council, the national government agency for funding, developing and promoting the arts in Ireland, which supports film as an art form, also has criteria for equality, diversity and inclusion for its strategic funding for organisations. As part of its Equality, Diversity and Inclusion Policy, the Arts Council is committed to offering equality of access, opportunity and outcomes to all potential applicants regardless of their gender, sexual orientation, civil or family status, religion, age, disability, race, membership of the traveller community or socio-economic background. Diversity requirements are also set in other Screen Ireland funding schemes, such as the Festival Funding: Large Scale Irish Film Festivals and the Creative Screen Industry Awards Funding. According to the evaluation criteria, it is examined whether festivals make a commitment to diversity, inclusion, and equality within the programme of the festival.
Cine4, the Irish-language feature film development and production scheme, supported by the Irish free-to-air public service television channel TG4, Screen Ireland, and the Media Commission, the regulator of broadcasting and online media in Ireland, has set criteria that projects seeking funding must offer gender balance across the creative team being proposed.
Film funds have also collaborated on diversity efforts, such as the New Dawn Fund, launched in 2022 by nine European public funds, including the Flemish and the Portuguese film funds, to open up the film industry to underrepresented voices and broaden the industry’s range of perspectives.
In Portugal, Pic Portugal, the cash rebate incentive promotes gender diversity. As part of the cultural assessment, additional points as a weighting factor are provided to applicants if the work is mainly produced by women, or its production includes more than 40% women among the key talent. The cash refund scheme also promotes gender diversity as a weighting factor. Gender diversity is promoted as well through some of the funding schemes provided by the ICA. The support scheme for writing and development of cinematographic works provides an uplift when a higher share of women are involved as credited authors. ICA also provides 10% uplift of funding for the competition of cinematographic works for projects carried out by women, in the role of producer, screenwriter, or director of photography.
Supporting environmental sustainability
CresCine ecosystems have also implemented dedicated green film initiatives, ranging from criteria for receiving public funding and uplifts to sustainability coordinators.
VAF is one of the frontrunners in the field of sustainable production: sustainable actions are a formal requirement within the support for creation. In 2018, VAF's sustainability approach was widened, using the Sustainable Development Goals (SDGs) of the United Nations as a moral compass, aiming to translate them into specific and inspiring actions for the broad media sector.
Based on research and good practices within the sector, the VAF developed a methodology and practical tools for sustainable production. Filmmakers and exhibitors are supported with advice and assistance. VAF also asks productions to work out an action plan using Eureca, the European eco-calculator, and to report on this.
The Irish Section 481 tax incentive also promotes emissions reductions through its Guiding Principles for the Skills Development Plan, which producers must submit as part of their application for a Section 481 Certificate. Producers are asked to report if any training has been provided for those involved in the production on topics related to sustainability. e.g. (emissions reduction, carbon calculators, recycling/waste management), and what will the production’s approach be in relation to measuring carbon footprint through a carbon calculator, flights and other travel, water use, plastic use, waste management and recycling, materials, accommodation, catering, and printing/photocopying. Also, producers are asked to reflect on what the production’s approach will be in relation to using alternative fuels for transport, electricity, and generator use, particularly with regard to HVO, a low-emissions form of diesel, as well as to share their carbon footprint data with Screen Ireland for ongoing carbon emissions scoping for the sector.
Screen Ireland’s Sustainability Plan, launched in 2022, set out the actions Screen Ireland has committed to, encompassing both internal operations and support for the wider screen industry to become more sustainable. Since the launch of the Plan, the agency has implemented a number of key initiatives. The Sustainability Advisor Initiative for Film & TV Production provides Screen Ireland-supported live action features and TV drama projects with support from a sustainability advisor to help complete a carbon calculator (now a mandatory requirement for all Screen Ireland-funded productions) and implement actions on set to reduce carbon emissions.
The Sustainability Innovation Fund scheme was designed as a pilot to promote the implementation of emissions reduction practices and accelerate the uptake of low-carbon technologies. Live Action and animated feature film and television productions in receipt of Screen Ireland funding that implement innovative and creative approaches to reduce the environmental impact of their production are eligible to apply.
In Estonia, the Tartu Film Fund provides up to 5% of the evaluation score for funding when sustainable and environmentally friendly production principles are implemented.
From late 2024 onward, the Danish Film Institute requires every film production to submit a sustainability plan grounded in the Green Film handbook, with the goal of cutting the industry’s CO₂ emissions through greener production practices.
In Portugal, the Ad Hoc support granted by the Portuguese Institute for Cinema and Audiovisual (ICA) now includes expenses related to the sustainability of film and audiovisual productions. The regulation outlining the conditions for this financial support has been updated to cover the development of environmental sustainability plans carried out by specialised consultants. It also includes the hiring of auditing services aimed at obtaining green shooting certification – sustainable production management – or sustainability certification for other initiatives within the film and audiovisual sector. In 2024, Portugal adopted environmental sustainability requirements in its incentives for film and audiovisual production - the cash rebate and the cash refund.
In Lithuania, sustainability measures have recently become part of the application form and scoring under the funding schemes of the Lithuanian Film Centre. Sustainability requirements are not part of the funding criteria in some CresCine ecosystems.
Supporting innovation
Only some CresCine ecosystems have dedicated innovation-oriented funding schemes, besides the traditional development, production, and distribution streams.
In Ireland, Screen Ireland has established the Animation Innovation and immersive development fund, a dedicated, competitive programme (launched in 2021 and renewed for 2024/25)-to seed high-concept prototypes that explore new storytelling formats across animation, VR, AR, and app development. Projects are assessed on the quality and level of innovation in their use of emerging technologies (immersive storytelling, interactivity, XR techniques), the creative coherence between narrative and format, and the market potential of the concept.
VAF in Flanders has a separate funding scheme - Innovatielab (Immersive/Interactive /Web). Innovatielab evaluates AR/VR experiences, interactive narratives, web series, and cross-media extensions of film IPs. Projects must anchor in one of the four base genres (fiction, animation, documentary, Filmlab) yet demonstrate a novel user pathway or technology. Assessment emphasises: 1) innovation value (use of interactivity, immersion, XR techniques); 2) creative coherence between narrative and technology; 3) market and distribution strategy specific to immersive media; 4) involvement of Flemish creative talent (tiered major/minor rule identical to other strands).
The DFI in Denmark supports innovation through its New Danish Screen programme, a strand that supports both traditional film and transmedia projects, ranging from interactive web series and XR experiences to game-inspired narratives and cross-media extensions of existing IP. Projects are evaluated on their innovation value (experimentation with interactivity or new technologies), creative coherence between story and form, market strategy for reaching audiences across cinema and digital platforms, and talent-development impact.
The Lithuanian Film Centre offers a dedicated innovation strand for interactive film projects, providing non-reimbursable grants for development (prototypes, treatments, pilot demos) and for full production. These awards target works that blend traditional genres (fiction, documentary, animation) with interactive or multimedia elements such as branching narratives, user-driven pathways, or XR techniques. Projects must demonstrate creative and technical innovation, thereby fostering experimental storytelling and advancing the national industry’s capacity in immersive media.
Supporting audience potential
VAF in Flanders provides different sizes of grants with criteria for different distribution-commitment thresholds. The fund makes a difference between fiction films that primarily target local audiences and fiction films that, in addition to a more limited local target group, mainly aim for cultural export value. For the application for the latter, as outlined by VAF, it is considered important to have the chance of meaningful international exposure of the project, ideally translated into real interest from leading foreign/international partners (e.g., interest from highly regarded co-producers, international sales agents, major festivals or curators, etc.). In the assessment, the point of attention is also the project’s crossover potential outside the original target audience. Completed films can later obtain automatic funding - “impulspremies” for box-office success or festival awards. Similarly, in Portugal, ICA awards automatic production support grants based on the box-office success of producers’ most recent domestically recognized feature film. Producers register their previous film as the “reference work,” which must have enjoyed a paid public run of at least seven consecutive days; its commercial receipts then determine the size of the new automatic grant for their next feature. The support can cover up to 80% of the new film’s production budget (subject to overall budget ceilings).
In Denmark, the film projects supported under the Market Scheme are expected to sell more than an average Danish feature film in cinema tickets in Danish cinemas. The applications are assessed with regard to narrative, audience, distribution, marketing, and the film's overall financial sustainability. For the films supported under the Consultant Scheme, there are no special requirements for genre or audience appeal. The purpose of this scheme is to support the art of storytelling.
The DFI also provides Audience Focus - an independent pool that can be applied for across documentary, New Danish Screen, and fiction, and which aims to increase the number of projects that actively work to gain insights from the audience closer to the development and production process and at the same time support interdisciplinary experience building with audience research and audience development in the film industry. The fund has a particular focus on films and series in development for children, youth, and young adults as primary or secondary audiences. However, support can still be obtained for films and series that will explore a project for an adult audience, as well as projects in pre-production or production. The purpose of the scheme is to inspire the creative process and support the impact and importance of Danish films towards their audience, large or small; contribute to innovation, development, and new methods in working with the audience; and stimulate audience awareness in the film industry while still in development and before there is a film.
Audience potential also forms part of the criteria for some of the DFI’s distribution funding schemes. For example, among the qualitative criteria for granting support for dissemination of new Danish documentary films and short fiction projects in Denmark, DFI takes into consideration the film's audience potential and its ability to create a clear position towards the primary and possibly secondary target audience are assessed on the basis of the film's format, genre, subject, relevance, topicality, identification, fascination and ability to communicate with its audience. It is assessed whether the film has a commercial audience potential that should be exploited, and/or whether the potential is predominantly cultural. Emphasis is placed on the connection between the film's audience potential, distribution, and launch strategy and the associated launch budget. The distribution and launch strategy is assessed based on distribution window(s), platform(s), target group definition(s), positioning, press angles and strategy, marketing, campaign elements, partners, title, premiere date, competitive situation, and the competencies of the team behind the film's launch and distribution. According to the application guidelines, DFI may choose to take special consideration of applications that test new launch or distribution initiatives.
Also, DFI has a support scheme for the dissemination of films for children and young people. The purpose of the support scheme is to promote children and young people's opportunities to experience, understand, and create moving images themselves, as well as to contribute to the development and anchoring of educational offerings in the film and media field in day care facilities, schools, and youth education. VAF in Flanders also offers support for the development and production of fiction films for children and youth.
Enhancing collaborations through co-productions
Each CresCine ecosystem operates minority co-production schemes under its respective screen agency. Typically, co-productions supported by the screen agencies must be approved as official co-productions under a bilateral treaty or the European Convention on Cinematographic Co-production. In some cases, like in the case of Croatia, where the Croatian Audiovisual Centre agrees to waive this requirement, but films must still be structured as bona fide co-productions in which ownership, rights, and revenues are shared among the co-producers.
In terms of creative co-productions in fiction, Screen Ireland gives a priority to projects that utilise Ireland as a film location, depict Ireland for Ireland, and where a number of key Irish HOD's and/or Irish cast are employed. Funding is unlikely to be given, or it will be limited, in cases of co-production where: 1) the eventual film will have little or no visual Irish content or no apparent cultural connection with Ireland; 2) no principal photography is taking place in the Republic of Ireland; 3) the Irish creative elements are limited to one or two actors and one or two HOD's working outside Ireland; 4) only a part of post-production is taking place in Ireland (full digital visual effects productions in Ireland will be positively regarded).
The DFI’s assessment of minority co-production funding applications includes criteria for distribution and festival selection. Besides aspects such as artistic quality of the project, aspects which are weighted when assessing co-production applications include the international festival potential and the potential to reach a broad audience in Denmark. The Estonian Film Institute considers the film's thematic focus and artistic vision of the project, as well as the budget and financing plan, distribution and festival potential, and the applicant's previous film-related experience and results.
VAF in Flanders requires minority projects to prove financing solidity abroad and a clear Flemish creative upside. In Portugal, because minority co-productions fall under the same selective calls as national projects, they are subject to the same funding criteria set by ICA.
Besides the minority co-production schemes, CresCine ecosystems also have different co-production agreements (see the case summaries).
Supporting talent development
Across the CresCine ecosystems, screen-agency talent programmes include development, production, and promotion grants, mentorship, and structured training within their core funding support, aiming to create policy levers for supporting the sector's competitiveness and skills development.
The Danish Film Institute’s New Danish Screen operates as a low-budget incubator for professional-level talent, financing development, production, and promotion of fiction, documentary, and hybrid projects. The target group for the New Danish Screen talent development scheme is talents working at a professional level. As a requirement for applying for funding, the applicants must have produced works documenting their special talents and experience in the functions applied for.
The VAF’s talent-development support, marketed since 2024 under the banner “VAF Next Generation”, pairs support with structured coaching to accelerate the transition from film-school graduation to a first professional credit. The key policy instruments are Wildcards (production grants) and Booster Cards (mentoring packages). Together they form a single, competitive scheme embedded in the VAF/Film Fund budget., VAF positions the Wildcard/Booster Card scheme as a pipeline that refreshes the Flemish creative pool, aligns with wider VAF goals on diversity and sustainability, and feeds higher-budget funding lines with early-career talent.
Within its 2024-28 strategic plan, Portugal’s ICA sets forth annual funding for new talent and related first-work strands, reinforcing this with writers’ contests and mentoring partnerships.
Screen Ireland’s twin incubators-Focus Shorts for live-action and Frameworks for animation-couple support with structured mentoring and guaranteed festival exposure, making them the principal springboard for Irish writers, directors, and producers progressing toward feature production. As outlined in the section on recent changes in film support policies, Screen Ireland has launched Perspectives, a pilot talent development and production scheme aimed at discovering and supporting underrepresented voices in Irish feature filmmaking through staged funding, mentorship, and industry guidance.
Supporting industry development
Across the CresCine ecosystems, screen agencies complement project-based subsidies with institutional support.
VAF runs a cluster of exhibitor-oriented measures, headed by the Arthouse premium grant, which awards support to independent cinemas that maintain a strong slate of Flemish and international quality titles and invest in audience-building activity. The programme is part of a wider “Public” policy strand that uses operating grants and one-off incentives to secure geographic spread, technical standards, and year-round film culture in the Flemish region.
The DFI in Denmark supports the cinema infrastructure through Operating support for Danish art cinemas, which provides recurrent subsidies for day-to-day running costs, and Support for cinema initiatives, which finances venue upgrades and outreach projects that enhance repertoire diversity country-wide.
In Ireland, Screen Ireland provides Strategic slate development fund for multi-year development capital directly to production companies, enabling them to nurture a portfolio of projects and build long-term IP value; meanwhile, the Cinema Digitisation Scheme, run with the Arts Council under the Cultural Cinema Consortium, supplies up-to-85 % capital grants (max €75 000 per screen) to arthouse venues for digital-projection upgrades, preserving diverse programming nationwide.
The “Support of Cinema-Related Activities” strand managed by HAVC in Croatia includes a Specialised Exhibition Fund that helps art-house and community cinemas cover operating costs, maintain technical standards, and deliver year-round programming. ICA in Portugal provides institutional backing through the Support for exhibition at festivals and alternative circuits scheme, which supports cinemas and cultural venues that screen national, European or low-market-share titles.
Case Summaries
Croatia
Croatia’s audiovisual policy framework encompasses a combination of selective funding schemes, a cash rebate programme, and international co-production support. The selective funding support is administered by the Croatian Audiovisual Centre (HAVC). The Agency allocates public funds to support development, production, distribution, exhibition, marketing, and promotion, as well as for professional training and supporting the national film archive through the system of public subsidies. Within the selective funding portfolio, production support grants cover feature films, documentaries, animation, and experimental works.
Applicants for feature-film support may choose among three HAVC schemes: Feature Films Support, First Feature Film Support, and International Feature Co-productions. Animation producers likewise may benefit from a trio of targeted schemes: a bi-annual feature-length animation fund, an annual shorts programme, and an animation co-production scheme.
In addition to these funding schemes, HAVC supports minority co-productions (fiction, documentary, and animation, both feature-length and shorts) involving Croatian producers as creative collaborators. This is a selective scheme, with projects assessed on their artistic merit by appointed artistic consultants. HAVC also provides funding for the theatrical distribution of films and for professional training programmes, as well as for film festivals and other audiovisual events.
The Croatian Audiovisual Centre has administered the Film Production Incentive since 2012. The rebate amount is 25% of qualifying Croatian expenditure, with an additional 5% for productions filming in regions with below-average development, totalling up to 30%. Eligible productions are feature films, documentaries, animation, TV films, and TV series. The Croatian share of financing must be at least 10% of the overall production budget.
In addition to the support provided by the HAVC, the Ministry of Culture and Media provides funding for national film festivals, such as the Pula Film Festival. Several regions in Croatia have established film commissions, such as the Zadar Film Commission, which offer limited support services to filmmakers.
Croatia has established several bilateral film co-production agreements to facilitate collaboration with Italy, Canada, France, and Germany. RE-ACT is a collaborative initiative between Croatia, Slovenia, and Italy aimed at enhancing the development and co-production of audiovisual projects in the region.
Denmark
In Denmark, the Danish Film Institute (DFI) is the national screen agency that operates under the Ministry of Culture and is governed by multi-year “Film Agreements” ratified by Parliament. DFI awards development, production, and co-production grants for features, documentaries, shorts, and animation. The Film Commissioner scheme supports features, documentaries, and shorts with unique cinematic ambitions - artistically innovative films that challenge their audiences. Funds are awarded for scriptwriting, development, and production. The Market scheme supports feature films with broad audience appeal - films that fascinate because they tell a popular story or cultivate a familiar genre. Also, the New Danish Screen scheme supports talent development, giving new generations of filmmakers the opportunity to push their limits and create new audience experiences. Funding is aimed at the development and production of low-budget fiction, documentaries, hybrids, series, and cross-media projects.
Besides these funding schemes, DFI has an International promotion scheme, with dedicated funding for showcasing Danish films at priority festivals, joint Nordic campaigns, and market outreach.
In terms of training and skills, DFI provides support for continuing education, innovation programmes, researcher fellowships, and sector skill-building under the Film Agreement framework. The DFI supports workshop activity aimed at strengthening talent development grounded in independent or municipal institutions and associations.
Regarding distribution support, DFI’s cinema funding scheme supports projects for establishing and modernising Danish cinemas, for operating Danish arthouse cinemas, and for special cinema initiatives. The objective is to ensure an attractive and dynamic, high-quality cinema milieu and to ensure artistic and cultural diversity in the range of films in the Danish cinema market. In terms of the dissemination of films to children and youth, support is provided for developing and realising publications, projects, or activities that disseminate film art, filmmaking skills, and film teaching to children and young people. The DFI also provides support for holding film festivals and screenings in Denmark, with the ambition that at least 25% of the funds be awarded to activities intended for children and young people. Regarding distribution and promotion, the DFI operates a scheme for the support and participation of Danish films at important international festivals. As outlined by the DFI, funds are awarded to activities that raise awareness and sales of Danish films internationally, including shared stands, joint Nordic promotion, special campaigns, and other efforts involving the participation of Danish films at international film festivals. The Institute also provides support for the dissemination in Denmark of new Danish documentary films and short fiction projects - to ensure easy access to the films and projects for as many Danes as possible, and to ensure the best possible utilization of the cultural and commercial potential of the individual film.
The DFI operates general-purpose funding aimed at continuing education abroad and in Denmark, journals, publications, associations, and initiatives within the film industry, focusing on innovation and concept development.
The DFI also provides support for minority co-production of feature fiction and feature animation films. There must be Danish creative or technical participation in the production, plus a distribution deal for theatrical release in Denmark, a broadcast deal on Danish television or other national distribution, e.g., digital, aimed at a Danish audience.
Denmark also has regional funding aimed at films that are produced, or partly produced, outside the Greater Copenhagen area. Regional film funding is available to features, shorts, and documentaries that have received production funding from the Film Commissioner Scheme, the Market Scheme, or New Danish Screen. FilmFyn provides funding for feature films, TV series, and documentaries that engage local talent and services. The West Danish Film Fund invests in co-productions with artistic or technical ties to the region.
Denmark is one of the few EU countries without a production incentive. However, industry groups have lobbied for a rebate, and a tax incentive is due to launch in 2026. Film and series productions can be reimbursed for around 25% of their costs.
There are also Pan-Nordic funding opportunities, such as the Nordisk Film & TV Fond, which supports high-quality film and TV productions across the five Nordic countries. Denmark has co-production agreements with China, Canada, France, and New Zealand.
Estonia
In Estonia, film support policies are structured through a combination of national incentives, regional funds, and institutional grants, each managed by specific bodies and formalized in program guidelines. The Estonian Film Institute provides selective funding to support the development, production, and distribution of Estonian films. The grants are categorized as follows: scenario support, development support, production support, support for minority co-productions, TV mini-series support, distribution support, support for subtitles and description translation, European support for the distribution of European feature films, and support for art-house cinemas. The Estonian Film Institute's development plan (2025-2029) prioritises auteur films that are culturally important and tell stories that are unique to the country, and that have the potential to achieve festival recognition and international distribution.
Managed by the Estonian Film Institute, this national incentive offers a cash rebate of up to 30% on eligible production costs incurred in Estonia. The rebate percentage is determined by the level of Estonian creative involvement and the nature of the expenditure. The rebate is calculated as 20%, 25%, or 30% of eligible Estonian production costs. An additional 5% rebate is available if the production employs at least one Estonian tax-resident creative professional; 10% if at least two are employed. Film Estonia production incentive supports the production of feature films, feature documentaries, animation films, animation series, high-end TV dramas, and the post-production of all aforementioned works. An application can be made for international production service or co-production. The report on costs is audited within 30 days of the submission by the applicant of the documents. The payment is made within 10 days of the date of approval of the report.
Rebates are also offered through the regional film funds. Estonia has several regional film funds aimed at promoting local production and attracting international projects to specific areas. The Viru Film Fund offers a rebate of up to 40% on eligible costs incurred in the Ida-Viru region. The Tartu Film Fund provides up to 35% rebate on qualifying expenditure in Southern Estonia. The Islands Film Fund supports quality and professional film production and training, and invites filmmakers to bring their audiovisual creations to the islands of Saaremaa. Support from the maximum rate is up to 40% the eligible costs incurred by the applicant in the region to carry out the project. The fourth regional film fund - Pärnumaa Film Fund aims to promote the professional production of audiovisual works in Pärnu County (except in Kihnu municipality), to create a basis for professional film activities in Pärnu County through the support of audiovisual projects, to attract investments to Pärnu County, and to promote the county in Estonia and abroad.
The Estonian Ministry of Culture directly awards operating support to key exhibition and cultural intermediaries: the Black Nights Film Festival and art-house cinemas Artis (Tallinn), Sõprus (Tallinn), Tartu Elektriteater, and Kannel (Võru).
Estonia has film cooperation agreements with China, Israel, Canada, Korea, Latvia, and Lithuania, as well as with France.
Flanders
In Flanders, Belgium, film support policies are structured through a combination of economic incentives, cultural funding, and investment obligations. There are multiple funds and incentives on different policy levels that can easily be combined.
The Flanders Audiovisual Fund (VAF)provides cultural support for the development, production, and promotion of audiovisual works. VAF consists of three funds: VAF/Film Fund, VAF/Media Fund, and VAF/Game Fund. The VAF/Film Fund co-finances the production of films across various genres, including fiction, animation, documentary, and experimental films (referred to as "filmlab"). Eligible formats encompass feature-length, medium-length, and short films. In the case of the majority-foreign co-productions, financing must be at least 50% complete or include a production support commitment from the lead territory's selective film fund. The support provided by VAF is organised in four areas: support for creation, promotion, training, and coaching, and support for public activities. Besides selective support, VAF also provides 'Impulse premium’ support, which allows producers the right to (re)invest a certain amount, originating from the Fund, in a new creation. The screenwriter and director of a specific majority Flemish audiovisual work supported by the Fund are entitled to an impulse premium if more than 150.000 paying cinemagoers were reached with this audiovisual work in cinemas on Belgian territory. An incentive premium can also be awarded in case of foreign artistic recognition, when the audiovisual work of a screenwriter, director, or producer is selected or awarded at festivals. Besides these bonuses, VAF also provides the Impulse bonus for gender. This incentive premium is intended for Flemish producers who have women in key roles (e.g., lead writer or showrunner, director).
As part of the support for public activities, VAF offers support for the screening and distribution of, and education and reflection on, film culture. One such support measure is Arthouse Premium, intended for arthouse cinemas that enrich the diversity and artistic quality of Flanders’ film offerings. In order to spread the cultural film offer in Flanders in a more diverse and balanced way, cultural exhibitors can apply for a Springboard Premium (Springplankpremie). These premium supports exhibitors who, due to an upscaling to more screenings or to new target groups, need to invest in setting up a diverse film offer or in additional efforts in the field of audience development, recruitment, and expansion. VAF also provides Support for the Screening of Flemish Authors' Films, with the objective of offering every Flemish author's film an optimal chance to be discovered by the public. As part of support for promotion, the VAF offers International Film Promotion Support to recent majority-Flemish productions financed by the VAF/Film Fund in animation, documentary, fiction, Filmlab, and Innovation Lab, whether short, medium, or feature-length, once they secure official festival invitations or award nominations. Also, the VAF provides support for marketing, to produce an extensive package of professionally developed promotional materials that can be used online as well as through traditional channels, in the run-up to and during the entire exploitation process of films, majority supported by the VAF.
Screen Flanders is the primary economic incentive programme, offering refundable advances to audiovisual productions that incur eligible expenditures in Flanders. Its purpose is to strengthen Flanders’s competitive position relative to other regions and, together with the Belgian Tax Shelter, to secure an appealing co-production climate.
Besides international co-productions, Screen Flanders has also provided support for productions with high local potential, such as the box-office hit Zillion (2022).
The maximum support of €400,000 per project in refundable advances is available for Belgian producers for fiction, animation, and documentary features and series. Foreign producers can access support through co-production with an eligible Belgian producer. According to the funding criteria, projects must spend at least €250,000 in Flanders, and each euro of support must correspond to at least one euro of audiovisual expenditure in the region. The economic incentive programme underlines Flanders’ strengths as an attractive shooting location because of its facilities (animation and film studios) and know-how, among other reasons. Screen Flanders is under the remit of the Economic Affairs Minister.
On a federal level, producers can use the Belgian Tax Shelter to finance their projects. The Belgian Tax Shelter, active since 2003, is not a cash or tax rebate expressed as a fixed percentage. The Tax Shelter is a mechanism whereby certified Belgian (co-)producers can attract Belgian investors to invest part of their taxable profits in an eligible audiovisual work. Producers can finance between 38% and 40% of eligible Belgian expenditure through the Tax Shelter mechanism.
In exchange for their investment, the investors obtain Tax Shelter certificates from the Federal Ministry of Finance to which a tax benefit is attached. Investors also receive a return on investment in the form of interest on the deposited sums. This interest is calculated according to the average 12-month Euribor rate (the commission that the intermediary settles with the producer and the insurance taken out), increased by 450 basis points, over a maximum period of 18 months. Investors do not acquire any rights in the audiovisual work in which they invest. The share financed with these funds is part of the share of the producer who provides this Tax Shelter financing. The basis for calculating the Tax Shelter benefit and the investment is the eligible direct and indirect audiovisual expenses that the audiovisual work will incur in the European Economic Area (EEA) and in Belgium.
The measure is open to Belgian productions as well as eligible European and international co-productions with Belgium. All Belgian companies or Belgian establishments of non-Belgian companies, whose main purpose is the production of audiovisual works, are eligible as producers. Any domestic company or establishment of a Belgian taxpayer is eligible as an investor, unless it is a production company or television broadcaster.
European audiovisual works co-produced with Belgium, including animation, documentary, and fiction feature films, medium-length and short films, animation and live-action series, telefilms and TV documentaries, qualify for the Tax Shelter system, as do international co-productions in the categories of feature, documentary, or animation films intended for a wide audience. Eligible works may be intended for cinema exhibition, television broadcasting, or multimedia distribution (e.g., VR, web series, documentary web) and must be certified as “European works” under the Audiovisual Media Services Directive (2010/13/EU) or fall under a bilateral co-production agreement concluded by Belgium (or one of its communities) with another state. In Flanders, producers must apply to the Department of Culture, Youth and Media (CJM) for recognition as a European audiovisual work in order to obtain a Tax Shelter certificate.
To bolster local content production, the Flemish government has instituted investment obligations for streaming services and video-sharing platforms. The objective is to ensure that global platforms invest in Flemish audiovisual content, supporting the local industry.
Flanders has co-production agreements in force with Jordan, France, Israel, Tunisia, and Canada. In addition, the Council of Europe Convention on cinematographic co-productions is also in force. VAF has structural co-production agreements with the CCA in the French-speaking part of Belgium and with the Netherlands Film Fund.
Ireland
In Ireland, film support policies are implemented through a combination of funding schemes, tax incentives, and strategic initiatives designed to foster the development, production, and distribution of films. The support under the screen agency, Screen Ireland, is organised under the following categories: development, production, skills, funding transparency, distribution support, marketing, publicity and awards support, company development support, and short film schemes.
Screen Ireland provides development loans to assist in the creation of projects across different formats: feature film development, television drama development, documentary development, animation development, screenplay development, and the Perspectives Scheme, which focuses on new talent development and production, promoting diverse voices in the industry. Screen Ireland offers production funding across various categories. As part of the production funding, Screen Ireland is also providing support for creative co-productions. The funding is for live-action or animated feature films (live-action or animated TV projects are not eligible) originating outside Ireland in which an Irish producer is involved as a creative collaborator, not merely a service producer and provider of a minority of the finance needed.
Also, the screen agency offers training programmes and financial support schemes for skills development. For example, the Pathways funding scheme provides support for overcoming barriers for underrepresented individuals wishing to transition from other sectors and those who wish to return to the screen sector after a period of absence. The scheme also supports proposals that aim to address gender and diversity balance in specific departments and roles where gender and diversity would historically be skewed. Diversity in terms of underrepresentation within the screen industry covers different grounds, including age, disability, sexual orientation, ethnicity, and religion. Eligible applicants are producers from the Animation & VFX sectors. Another scheme, the Bursary Award, allows bursary recipients to participate in in-person or online international skills development programmes, workshops, and structured work programmes to assist their professional development.
Screen Ireland also provides support for distribution. Direct Distribution grants are intended for Irish producers to help with the costs of a theatrical release in Ireland (including Northern Ireland) for feature films already in receipt of Screen Ireland production or completion funding, that have been unable to secure suitable theatrical distribution by a bona fide Irish distribution company. Direct Distribution funding is capped at 90% of the total distribution budget, up to a maximum amount of €20.000. Besides the grant intended for the producers, Screen Ireland Distribution Support funding is available to distribution companies established in the Republic of Ireland that are planning to release a qualifying full-length feature film theatrically in Ireland (including Northern Ireland), and the UK in limited circumstances.
As part of the Marketing, Publicity and Awards Support, Screen Ireland offers festival support grants under the International Publicity Support scheme. The fund aims to provide publicity support for the World Premiere of Screen Ireland-supported live action, animation, or documentary feature films at major A-list festivals up to €5K. In the case of projects in receipt of fiction Irish production funding, these projects can also qualify for an additional 5K in support for the creation of promotional marketing assets to promote the film online at an early stage. Irish production, creative co-productions, documentaries, and animation features qualify for up to 5K in funding for selected festivals. Screen Ireland also provides funding to a limited number of Irish film festivals and film markets focused on Irish film, television, animation, documentaries, and shorts. Support grants under Publicity Funding: International Irish Film Festivals are provided to established and emerging festivals with a track record of delivering film festivals aiming to grow audiences for Irish film, animation, and documentary in their territory. The Publicity & Marketing Assets Production Fund supports the production of dynamic marketing assets on live action feature films, co-productions, TV drama, animation, and feature documentaries.
Screen Ireland also supports national screen guilds and industry organisations through the Core Operational Funding scheme. The funding is intended for screen sector organisations that have a membership and/or represent and promote a specific element of the broader screen sector.
To encourage short-form storytelling, Screen Ireland delivers a suite of funding programmes under its Short Film Schemes, aimed at supporting creators in live action, animation, and documentary.
Screen Ireland is offering the support of a Sustainability Advisor to Screen Ireland-supported live action scripted features and TV drama projects. The aim of the pilot scheme is to support the requirements of the productions to complete the carbon calculator and implement a carbon-reducing plan and sustainability plan for the production. Another pilot scheme is the Screen Ireland Sustainability Innovation Fund. This scheme is designed to promote the implementation of emissions reduction practices and accelerate the uptake of low-carbon technologies.
Ireland has been recognised as a filming location. Beyond Screen Ireland’s direct funding support, Ireland’s policy toolkit features Section 481 - a dedicated tax credit that promotes production activity in film, TV, animation, and creative documentary. The scheme is overseen by Ireland's Department of Culture and the Revenue Commissioners (Revenue). The rate of tax credit is worth up to 32% of eligible Irish expenditure. The payable tax credit is based on the cost of all cast and crew working in Ireland, and all goods and services sourced in Ireland. This includes post-production and/or VFX. The incentive applies to feature films, television dramas (singles or series), animation (excluding computer games), and creative documentaries. Projects must satisfy the Culture Test and the Industry Development Test. There is no annual cap or limit on the funding of the programme. The rebate can be paid either in a single instalment on delivery of the project or in two instalments. All applications for a Section 481 Certificate must include a Skills Development Plan by providing quality employment and training opportunities.
Besides the tax credit and the support from Screen Ireland, the Arts Council also provides funding under different schemes. For example, the Authored Works scheme provides film artists with the creative and editorial freedom to make a feature-length authored cultural film work from a strong artistic point of view.
Ireland has co-production agreements with France, Canada, South Africa, Luxembourg, New Zealand, and Australia.
Lithuania
The Lithuanian Film Centre (LFC) is a state institution under the Ministry of Culture, created by the Film Law (amended 2011), with a mandate to design sector policy and foster industry sustainability. Lithuania’s Film Centre provides selective support, including script and project development grants, production grants, minority co-productions, distribution, promotion, and training.
Under its selective funding framework, the Lithuanian Film Centre awards state support twice yearly for feature, documentary, short, animation, and interactive projects that pass a cultural test and meet quality, originality, and track‐record criteria. Funding may cover up to 90% of development funding (capped at €45.000 for features, €60.000 for animation and €6.000 for scriptwriting) and 50% of production budgets (up to €725.000 for feature films and animation, €200.000 for feature documentaries, €85.000 for short documentaries, €60.000 for short films and €50.000 for interactive projects), with higher rates-up to 90%-for experimental works and 60–75% for co-productions.
In terms of support measures for distribution and promotion, LFC allocates grants for domestic and international release (festival participation, marketing campaigns).
For Film education and visual literacy, LFC funds and coordinates school-level and adult training programmes to develop critical “visual literacy,” sponsors seminars/workshops, and supports a national Film Education Resources Database.
The LFC announced new production grants in March 2025, including support for minority co-productions and short films. The LFC supports minority co-productions with funding of up to €200.000.
Since 2014, Lithuania has offered a tax incentive allowing film producers to save up to 30% of their production budget through a rebate on the production budget through a private-investment scheme. This incentive is available for feature films, TV dramas, documentaries, and animated films, provided that at least 80% of eligible production costs are incurred in Lithuania and the total eligible spend is no less than €43.000. Private donors benefit by deducting their contributions from taxable income, with an estimated net profit of up to 11.25%.
The Lithuanian Council for Culture provides funding for cultural projects, including those in the film sector. The support includes financial assistance, training, and international networking opportunities for creative professionals.
Lithuania has established bilateral co-production treaties to strengthen its international film collaborations with France, to ensure that co-produced films are recognized as national productions in both countries, making them eligible for respective national support schemes, and with Israel, to facilitate joint film productions between Lithuanian and Israeli producers, promoting cultural exchange and access to funding in both nations.
Portugal
The Portuguese policy toolkit for the audiovisual sector integrates multiple support instruments, including selective funding programmes, a national cash rebate scheme, and regional initiatives designed to promote production across the territory.
The selective support schemes are managed by ICA – Instituto do Cinema e do Audiovisual. Besides support for writing, development, and production of cinematographic works, ICA provides support for talent development through the scheme for new talents and first works. As part of the distribution support, ICA provides support for exhibitions at festivals and alternative circuits for holding film festivals in the national territory.
It is important to note that the ICA has introduced policy measures to foster internationalisation. Under this scheme, it provides support for independent producers and, in exceptional cases, for schools or associations to promote national works at international festivals and awards. ICA also provides support for the international promotion of national works to industry associations. And finally, under the measures to foster internationalisation, ICA also provides support for the distribution of national works at international markets to independent producers and distributors.
According to the 2025 Ad Hoc Regulations, ICA may support seminars, conferences, workshops, exhibitions, skill-development courses, first editions of festivals, distribution on streaming platforms, and other activities.
Administered by the Instituto do Cinema e do Audiovisual (ICA) and overseen by the Portugal Film Commission, Portugal’s audiovisual incentive framework comprises a cash-rebate scheme -offering 25%-30% on minimum in-country spend thresholds (€500.000 for fiction/animation; €250.000 for documentaries/post-production), capped at €1.5 million per project with an annual budget of €14 million and biannual application rounds with advance-payment instalments. Bonus criteria for 40% include regional impact, sustainability practices, employment of persons with disabilities, and high economic contribution. The payment is made in four advanced instalments. The work must show feasible international reach in at least three territories, with one market where Portuguese is not the official language. Alternatively, if it targets three territories, those markets together must encompass at least 45 million people.
While the cash rebate incentive system was established in 2018, the Cash Refund (PIC Portugal) is a relatively new incentive introduced in 2023, intended for cinematographic and audiovisual works, fiction, animation, and documentaries. The support for cinematographic work is for up to €6 million. The Cash Refund cannot be combined, for the same production, with the Cash Rebate. The Tourism and Cinema Support Fund also finances scouting missions by foreign producers who are considering the possibility of filming in Portugal, up to the limit of 15.000 € per mission.
In the latest policy updates, the ICA’s ad hoc support has been expanded to cover sustainability-related expenses in film and audiovisual productions. The regulation outlining the conditions for this financial support has been updated to cover the development of environmental sustainability plans carried out by specialised consultants. The funding measure in the form of non-repayable funding also includes the hiring of auditing services aimed at obtaining green shooting certification – sustainable production management – or sustainability certification for other initiatives within the film and audiovisual sector.
Several municipalities and regions have created territorial film funding mechanisms to encourage production in specific areas. The Porto Film Commission, for example, provides grants and scholarships for works fully shot and produced in Porto, including experimental and documentary projects. The Centro Portugal Film Commission provides a 30% cash rebate for eligible audiovisual works produced in the Centro region. It can be combined with PIC Portugal for cumulative support.
Portugal has cinematic and co-production agreements with Germany, France, Spain, India, Italy, Morocco, Israel, Brazil, Angola, Cape Verde, Mozambique, and the Democratic Republic of São Tomé and Príncipe. ICA provides support for minority co-productions and for co-productions with Portuguese-speaking countries.