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How long does it take to approve an investment plan application?

EKOME process of approval of the application for inclusion lasts up to six weeks from the date the application for inclusion was filed.

Is the amount of state subsidy by EKOME paid to the beneficiary subject to taxation?

The amount of state subsidy does NOT increase the income from business activity, but it is a reducing element of the cost of the expenditure that has been subsidized and is NOT subject to taxation.

What is the cost of application submission?

A fee of 0.0005 of the total estimated eligible costs is required for the application. This amount shall be a minimum of one hundred and fifty euros (€150) and a maximum of one thousand five hundred euros (€1,500) for the categories (Digital Game, Feature Film/Television Short Film, Animated Film, Documentary Film, TV Documentary Series), and a minimum of two hundred and fifty euros (€250) and a maximum of two thousand five hundred euros (€2,500) for the categories (Feature Film, Television Series, Parts of TV Series Episodes).

In case there is a request for amendment of the inclusion decision, the payment of an additional fee is required, the amount of which is set at 0.0002 of the eligible expenses of the investment plan as defined in the inclusion decision. This amounts to a minimum of two hundred euros (€200) and a maximum of one thousand euros (€1,000), except for the categories (Digital Game, Feature Film/Television Short Film, Animated Film, Documentary Film, TV Series) which amount to a minimum of one hundred euros (€100) and a maximum of one thousand euros (€1,000).

How are the cultural criteria determined?

Law 4487/2017 specifies the cultural criteria, and their fulfillment is an essential prerequisite for the approval of an application for inclusion or grounds for exclusion if not fulfilled.

The investment plan Operator fills in all cultural criteria categories and proceeds to a reasoned self-scoring for each separate cultural criterion. Following the audit of the application for inclusion, the competent Audit Committee for the Control of Legality and Evaluation of EKOME accepts or changes the cultural criteria score.

Which investment plans are eligible for a Greek cash rebate and which are excluded?

The audiovisual projects eligible for inclusion are short and feature films, documentaries, television series, animated films and digital games.

Audiovisual projects not eligible for inclusion are concerts, recorded performances, sports events and performances, reality shows, recorded events, commercials, infotainment television programs, etc.

Are production and post-production phases eligible for the cash rebate scheme?

Eligible for inclusion are the following:

(a) production phase,
(b) production and post-production phase,
(c) or post-production phase

of the investment plan implementation.