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Film and Movie

Filming in Hungary? We help you focus on your film!

Do you have any question?
Don't hesitate to contact us!
Helga Kiss, tax director, RSM Hungary

Helga Kiss

Director, Tax services

Miklós Héhn, Partner, Head of accounting

Miklós Héhn

Partner, Deputy CEO

Viktória Clamba

Senior manager, Tax services

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Would you like to shoot a film in Hungary and apply for all the incentives  that may be available according to the relevant legislation? The services of RSM’s Film & Movie business line cover a broad spectrum of film administration, accounting, tax, legal consulting and other professional tasks necessary for the complex process of filmmaking.

A 30 percent normative state film incentive (tax rebate) is available in Hungary in the form of a tax refund for the production of Hungarian, foreign or co-produced films. The film incentive may be applied for film productions in case of which at least 80 percent of the direct film production cost arises directly in Hungary. The film incentive is provided subsequently and has no upper limit. Due to the 30 percent film incentive on eligible production costs, Hungary is a popular target for both international and domestic film productions and co-productions.

Strict registration, cost accounting and recording requirements must be fulfilled in order to apply the film subsidy. Our experts with in-depth knowledge of Hungarian film law, accounting and tax rules are experienced in presenting such properly to the respective authorities.

Who can we help?

Both Hungarian and foreign 

  • film production companies, 
  • film studios, 
  • film business investors, 
  • film financers, 
  • performing artists, 
  • crew members and 
  • other natural and legal persons involved in filmmaking

concerned in Hungarian film or series production. 

How may RSM help?

  • Preliminary and continuous general consulting regarding Hungarian indirect film incentive
  • Film incentive advisory
  • Film financing consulting 
  • Determining the amount of eligible costs under the Motion Picture Act
  • Preparation of a Comfort Letter
  • Comprehensive bookkeeping taking Hungarian accounting and film law rules into account
  • Fulfilment of tax return and other administrative tasks of the production company
  • Production accounting services (eg. Vista, Moneypenny, GreenSlate)
  • Collection of eligible costs and presentation thereof to the Film Office
  • Comprehensive contact keeping with the Film Office and other competent Hungarian authorities
  • Assessing the tax status of actors and crew members and fulfilment of their tax and social security administration tasks
  • Fulfilment of payroll tasks and administration of other benefits
  • Comprehensive fulfilment of the invoicing tasks of Hungarian production companies
  • Preparation and review of labour law, corporate law and other general civil law contracts relating to the film production
  • Comprehensive representation in front of competent authorities (during audits, in front of authorities and in court)

    If you have any question, please don't hesitate to contact our experts!

    Contact our expert directly or send us an offer request!

    Our professionals regularly publish specialist material