Does Luxembourg have a film tax incentive?

Luxembourg has no statewide film incentive as of our last review on 2026-09-30. City or county programs may still apply, and neighboring states often do offer programs worth structuring around.

No statewide programHuman verified· 2026-09-30Active

Luxembourg film tax incentive

Film Fund Luxembourg Selective Financial Aid (AFS) for Production

What Luxembourg actually pays

No statewide film incentive. City or county programs may still apply.

What qualifies

Applicant must be a Luxembourg-resident, fully-taxable capital company whose principal purpose is audiovisual production, with a track record. Cultural/economic connection to Luxembourg required (main track). Majority and minority co-productions eligible. Spend primarily in EU/EEA/Switzerland, especially Luxembourg.

Animation
Short Film
Documentary
Scripted TV
Feature Film

How to apply

A Luxembourg capital company whose main purpose is audiovisual production, or an EU or EEA producer with a permanent establishment in Luxembourg by the time of payment, files through the eFilmfund portal at one of four annual deadlines. A selection committee scores the project on a points grid, and the award is set out in an agreement with the fund. The final cost report must be certified by a Luxembourg-approved auditor.

The rule to remember

AFS is a selective advance on receipts, not a rebate. It is repaid pari passu from net receipts at between 0.5 and 1.5 times the aid's share of financing, and production aid under EUR 200,000 is not repayable when used as agreed. The application must be filed before work on the project starts.

Common questions

Does Luxembourg have a film tax incentive?: Luxembourg has no statewide film incentive as of our last review on 2026-09-30. City or county programs may still apply, and neighboring states often do offer programs worth structuring around.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

At a glance

Program: Film Fund Luxembourg Selective Financial Aid (AFS) for Production
Mechanism: No statewide program
Minimum spend: No minimum spend. For a project by a director without a Luxembourg cultural connection, 50% of financing must be confirmed at filing and the Luxembourg producer must provide at least 10% of financing.
Annual cap: No per-program cap. The special financing law allocates EUR 180,000,000 to the sector over four years; in 2025 the selection committee awarded 76 aids totaling EUR 43,590,264, including 53 production aids totaling EUR 42,155,293.
Per-project cap: Director without a Luxembourg connection: EUR 1,500,000 for fiction or animation features and series, EUR 290,000 for documentaries. Director with a Luxembourg connection: EUR 2,500,000 for a first feature or series, EUR 3,000,000 for a second and later, EUR 500,000 for documentaries. Cineworld track for minority co-productions with directors from low-capacity countries: EUR 200,000 for fiction or animation, EUR 55,000 for documentaries.
Compensation cap: Producer fees are capped at 10% and overhead at 7.5% of the Luxembourg beneficiary's financial contribution. At least 25% of fiction production aid (40% for animation, 30% for documentaries) must go to Luxembourg social charges, and set crew positions must go to Luxembourg audiovisual professionals.
Stackable: Yes
Application lead time: ~4 deadline windows/year; committee assessment

Sources

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Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Luxembourg against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.