The European Audiovisual Observatory maps the power of fiscal incentives and cash rebates in audiovisual production - Cineuropa

- The European Audiovisual Observatory released a study on May 29, 2026, analyzing the impact of tax credits, cash rebates, and tax shelters on audiovisual production.
- The report maps the legal frameworks governing these incentives, including the UNESCO Convention on the Diversity of Cultural Expressions and EU state aid law under Article 107(1) of the TFEU.
- This research is critical as fiscal incentives have become primary drivers in determining where and how films and series are financed and filmed globally.
- The findings provide a detailed architecture of the financial mechanisms that shape the competitive landscape of the international audiovisual industry.
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