The Belgian Tax Shelter is an efficient and transparent government-approved tax incentive designed to encourage the production of audiovisual works in Belgium. The system is open to Belgian productions, as well as to qualifying European and international co-productions with Belgium.


  • European coproductions (documentary, fiction, animation, series, telefilms, …)  and can be intended for cinema exhibition or television and multimedia broadcasting and need to be certified as a European work, as defined in the Audiovisual Media Services Directive (2010/13/EU).
  • International co-productions such as animation, documentary and fiction features intended for cinema qualify, provided that they fall within the scope of the Audiovisual Media Services Directive (2010/13/EU) or within the scope of a bilateral co-production agreement concluded by Belgium (or one of the country’s communities) with another state.


  • The tax shelter incentive is based on the amount of qualifying costs the production will spend in the European Economic Area and in Belgium.
  • The net advantage can amount to 42% of the qualifying audiovisual spend in Belgium, making it one of Europe’s most interesting fiscal incentives for co-production.

Please don’t hesitate to reach out regarding your potential projects, comments or inquiries. We collaborate with a wide range of production partners, ensuring that we can connect you with the perfect match.