Advocaten / Avocats / Lawyers

Home>Content>Tax Shelter audiovisual productions

Tax Shelter audiovisual productions

Céline Van houte

Céline Van houte

Partner
Ghent
Mitchell Hoefman

Mitchell Hoefman

Senior Associate
Brussels
Mathieu Taverne

Mathieu Taverne

Senior Associate
Brussels

Glitter and glamour on the red carpet, a collective catharsis in the cinemas and rave reviews in the newspapers: the film industry is buzzing with activity in all its facets. Box-office success is preceded by years of hard work, both creatively, technically and financially.

Production houses are involved in a wide range of activities, such as production, direction, realisation, distribution, buying and selling of films and scripts, and of course financing.

Through the tax shelter scheme*, whereby investors can benefit from a substantial tax exemption, the Belgian government stimulates investment in audiovisual productions.

However, rarely has a single article of law raised so many practical questions. The volatility and complexity of tax legislation often makes the application of the tax shelter complex. Given the constantly changing positions of tax authorities and case law, it is important to be able to rely on effective and experienced advisors at all stages of a Tax Shelter project.

What the Tiberghien Tax Shelter Team can do for you:

The Tiberghien Tax Shelter Team has extensive expertise in the subject matter and is familiar with the bottlenecks in the audiovisual sector. Our lawyers have a practice-oriented approach and place the emphasis on constructive and sustainable cooperation between all parties involved in a tax shelter investment.

  • For production houses

The lawyers at Tiberghien will be pleased to assist you with, among others, the creation of a production company, the application for recognition at the Cel Tax Shelter, the drafting of financial contracts, the analysis of tax qualification issues related to "eligible costs", as well as the request for an advance ruling.

  • For intermediaries

We support you in drafting framework agreements and recognition applications. We also assist you strategically and operationally in case of partial or non-delivery of attestations.

  • For investors

We guide you in making an investment in an "eligible work". This includes, among other things, reviewing the framework agreements as well as providing assistance and representation during a tax audit and a valuation procedure, whether or not followed by legal proceedings.

Roll sound... Roll camera... And action.

*Tax Shelter audiovisual works: article 194ter of the Income Tax Code.

Céline Van houte

Céline Van houte

Partner
Ghent
Mitchell Hoefman

Mitchell Hoefman

Senior Associate
Brussels
Mathieu Taverne

Mathieu Taverne

Senior Associate
Brussels
Tiberghien Brussels

Tour & Taxis

Havenlaan|Avenue du Port 86C B.419
BE-1000 Brussels

T +32 2 773 40 00

F +32 2 773 40 55

info@tiberghien.com

Tiberghien Antwerp

Grotesteenweg 214 B.4
BE-2600 Antwerp

T +32 3 443 20 00

F +32 3 443 20 20

info@tiberghien.com

Tiberghien Ghent

Esplanade Oscar Van de Voorde 1
BE-9000 Gent

T +32 9 216 18 00

info@tiberghien.com

Tiberghien Hasselt

Torenplein 7 B13.1
BE-3500 Hasselt

T +32 11 57 00 13

info@tiberghien.com

Tiberghien Luxembourg

23, Boulevard Joseph II
LU-1840 Luxembourg

T +352 27 47 51 11

F +352 28 66 96 58

info@tiberghien.com