Film financing · Belgium
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 ↗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.
Looking to support an audiovisual production and assess a tax benefit for your company? We help prepare the project information for review with your tax adviser.
Based in Belgium or producing internationally? WALLMOVIE can discuss the possible role of Tax Shelter financing in your project alongside executive production, local production services and filming in Belgium.
Tax Shelter, cultural support and regional funds serve different purposes. Co-production structures the partnership between producers, while private finance may complete the financing plan, depending on the project.
Eligible companies finance an audiovisual work in return for a conditional tax exemption. The mechanism involves a framework agreement, qualifying expenditure and a certificate issued by FPS Finance.
What to review for your project: The eligibility of the work, producer and investor, as well as expenditure and timing. This is not an automatic cash rebate paid to a foreign producer.
Official sources
The Centre du Cinéma et de l’Audiovisuel of the Wallonia-Brussels Federation and the Flanders Audiovisual Fund offer support for activities such as writing, development and production through their respective schemes. Selection takes cultural and artistic criteria into account.
What to review for your project: The relevant scheme, its criteria, application deadlines and funding obligations. Submitting an application does not secure an award.
Official sources
Wallimage in Wallonia, screen.brussels in Brussels and Screen Flanders in Flanders assess expenditure and audiovisual economic activity in their region. These selective mechanisms are not all grants: screen.brussels and Screen Flanders provide advances repayable from net receipts.
What to review for your project: Where expenditure takes place, selection rules and each fund’s recoupment terms.
A co-production agreement sets out the partners’ contributions, responsibilities and rights. Official co-production status depends on the applicable agreement and approval by the competent authorities; it is not, in itself, a source of funding.
What to review for your project: The partners, chain of title, contract and recognition requirements before relying on access to a national scheme.
Official sources
Producer contributions, private investment or distributor advances can complete the financing plan. Their availability depends on negotiated, documented commitments, with rights and recoupment terms set out in each contract.
What to review for your project: Distinguish confirmed funding from expressions of interest and check the supporting contracts.
Official sources
A financing plan may combine several of these mechanisms. The combination must meet aid cumulation rules, qualifying expenditure requirements, rights commitments and each funder’s obligations. With a script, budget and schedule, we can discuss which options to explore with the relevant parties.
Discuss financing your productionWALLMOVIE · Producer resource
Use this producer’s template to prepare a first discussion about Belgian financing, including the Tax Shelter. Separate confirmed amounts from assumptions. The file does not transmit any information.
Synopsis, format, running time, language and development stage.
Review with : Lead producer
Legal identities, countries, roles and authorised signatories.
Review with : Producing partners
Chain-of-title status and available agreements.
Review with : Producer and legal adviser
Dated budget, currency, assumptions and unpriced items.
Review with : Production manager
Forecast by cost category, supplier, region and date.
Review with : Local production and accountant
Separate confirmed contributions, pending applications and remaining need.
Review with : Producer and financing partners
Schedule of expenditure and expected receipts.
Review with : Accountant
Proposed production scope and written responsibilities.
Review with : Belgian and international producers
Questions about the work, parties, expenditure and timing for review.
Review with : Tax Shelter contact and advisers
Proposed schemes, applications and decisions; distinguish applications from awards.
Review with : Relevant bodies
Documents to sign, records to retain and reporting owner.
Review with : Producer, advisers and accountant
Missing information, answer owners and next meeting date.
Review with : Relevant project partners
WALLMOVIE working template, version 24 September 2026. It does not calculate returns or confirm eligibility. The structure, contracts and applicable rules need a project-specific review.
Official framework and updates : SPF Finances — Tax Shelter audiovisuel · SPF Finances — Communications importantes
Discuss production services in Belgium ↗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.
Identify the parties, the relevant work and the proposed transaction. Obtain the documents needed to understand the obligations and risks.
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.
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.
Gather these details and documents with your contact and tax adviser to make the discussion specific to your needs:
Yes. We can assess an international project with a Belgian production partner. The Tax Shelter supports audiovisual creation by involving corporate investors taxed in Belgium. It is not an automatic rebate paid to the foreign producer.
Fiction, animation and documentary films, as well as certain series, may fall within the scheme depending on their characteristics and the applicable rules. An eligible Belgian producer carries responsibilities for production, expenditure, the framework agreement and supporting records. Local production services alone do not establish eligibility.
A short outline, format, companies and countries involved, production status, schedule and, if available, a financing plan and estimated Belgian expenditure. We then assess WALLMOVIE’s potential role and the legal and tax checks required. An initial project assessment does not guarantee eligibility, funding or a particular amount.
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.
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.
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.
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.
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.
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 ↗General guidance and official updates checked on 22 September 2026. The 2024 brochure explains the scheme; current rules and contractual documents determine the terms of each transaction.