For investors
Start with your company’s tax position and the proposed project. Your tax adviser should review the applicable tax rate, available taxable base and contractual terms with you.
Film financing · Belgium
Belgian audiovisual Tax Shelter
WALLMOVIE STUDIOS is a film and audiovisual production company in Belgium. We support producers and companies exploring Tax Shelter financing for films, series and documentaries. Our executive production experience connects that discussion with the project’s shooting requirements, schedule and financing framework.
Discuss your project ↗Connecting companies with cinema.
The Belgian Tax Shelter is a tax incentive that helps finance eligible audiovisual works. An investing company contributes to that financing and may receive a tax exemption, subject to conditions. The audiovisual scheme is governed by Article 194ter of the Belgian Income Tax Code 1992.
For producers
Send us your project outline, schedule and financing plan. The eligibility of the work and expenditure, the budget and each party’s responsibilities need to be assessed before any commitment.
An identified Belgian production company.
WALLMOVIE STUDIOS is the trading name of AAA INVEST & FINANCE (enterprise no. 0798.802.720). The company is listed as active in the FPS Finance audiovisual register dated 2 June 2026, with approval dated 22 May 2023.
Company approval does not guarantee a project’s eligibility or an investor’s tax outcome.
Our film production services in Belgium ↗From agreement to certificate.
Review the project and terms
Identify the parties, the relevant work and the proposed transaction. Obtain the documents needed to understand the obligations and risks.
Enter into a framework agreement
The framework agreement sets out the relationship between the investor and the approved producer, potentially involving an approved intermediary. It defines the commitments and timetable.
Follow production and certification
The producer documents the expenditure and compliance with the conditions. A Tax Shelter certificate issued by FPS Finance is necessary for the final tax exemption, within the legal limits.
Prepare a useful first conversation.
Gather these details and documents with your contact and tax adviser to make the discussion specific to your needs:
- Company identification and tax adviser’s contact details
- Project presentation and indicative production schedule
- Framework agreement, remuneration and fee terms
- Exact terms of any guarantees or insurance
- Reporting arrangements and applicable offering documents
Questions about the Belgian Tax Shelter.
Under which name is the company listed in the Tax Shelter register?
WALLMOVIE STUDIOS is the trading name of AAA INVEST & FINANCE SRL, company number 0798.802.720. The FPS Finance audiovisual register dated 2 June 2026 lists the company as active, with approval dated 22 May 2023. This identifies the legal company behind the studio name; each transaction remains subject to its own conditions.
Which companies can use the scheme?
It covers, subject to conditions, resident companies and Belgian establishments of non-resident companies taxed in Belgium. Eligible producers, related companies and television broadcasters are among the exclusions. Your company’s individual position needs to be assessed.
Is the return guaranteed?
No. The outcome depends on factors including the investor’s tax position, the framework agreement and the certificate obtained. Any guarantees or insurance have specific terms and exclusions. Losing part of the tax benefit is a risk to consider.
Is producer approval enough to make an investment?
Approval identifies an authorised participant in the scheme. It does not validate a particular transaction on its own: the work, expenditure, timetable and contractual documents also need to be reviewed.
How can I obtain an estimate for my company?
Contact our team with your enquiry and the information available. The website’s calculator lets you compare assumptions; a tailored estimate requires a review of your circumstances with your tax adviser.
Your project. An informed conversation.
Tell us whether you are an investor or a producer, outline your enquiry and share your timetable. We can then prepare the questions to explore together.
contact@wallmovie.be ↗Further reading.
Sources reviewed on 12 September 2026. The brochure describes the general scheme; contractual documents and current rules determine the terms of each transaction.