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Are directors' and scriptwriters' fees eligible?

“Expenses pertaining to script and directing copyright fees” pursuant to Law 4487/2017, as amended and in force, in conjunction with the new JMD 1086/2021, are expenses defined in Law 2121/1993, as amended and in force. More specifically, they concern compensation for projects leading to a specific permit with a specific range of powers from the principal creator (director), and the key creator of individual contributions (scriptwriter). The remuneration shall be determined by a contract between the producer and the director or writer. These expenses shall not include any form of remuneration based on revenues or expenses incurred from the commercial exploitation of the project, which are not related to its production. As regards the eligibility of costs of directors and scriptwriters incurred abroad, the contract between the producer and the director or scriptwriter shall explicitly mention the Greek territory as the place where the project is executed in its entirety. If there are multiple filming sites, separate contracts shall have to be concluded for Greece, so that all compensations related to Greece are eligible, pursuant to the provisions of the Law and the JMD. Moreover, for all the above cases, apart from the fact that the project in question must be executed entirely on Greek territory, invoicing and payment for this cost shall be implemented after the submission date of the relevant application for inclusion of the audiovisual project pursuant to the provisions of Law 4487/2017.

When shall I apply for the Greek cash rebate?

You can apply to EKOME throughout the year. Applications for State aid for audiovisual works production may be submitted up to 10 days before the start of the production and/or post-production in Greece.

Who is eligible for the Greek cash rebate?

(i) Companies founded in Greece operating to produce or offer production services for audiovisual projects (with business activity codes 59.11 or 59.12 or 62.01.21)

(ii) Foreign audiovisual production companies with a branch in the Greek territory operating to produce audiovisual projects (with business activity codes 59.11 or 59.12 or 62.01.21).

In the case of cross-border productions, applications for cash rebates may be submitted only by producers established or having a branch in the Greek territory.

How can I apply for the Greek cash rebate?

The application is submitted online to the State Aid Information System at www.ependyseis.gr. To file the application, interested parties may consult the application submission handbook for inclusion (request guide).

Who is the implementing body of the investment incentive plan?

Implementing body of the investment incentive plan is the producer or executive producer that submits an application to EKOME through the www.ependyseis.gr platform.

In case of the executive producer, a written authorization is required from the producer(s) or co-producers granting them the right to submit the application.  

Who is the beneficiary of the state aid managed by EKOME?

The beneficiary may be one of the following:

The beneficiary may be: 
a) The domestic producer. 
b) The foreign producer.  
c) The Investment Plan Operator, subject to written authorization from the producer(s) or co-producer(s) that designates them beneficiaries of State aid from EKOME.