How to confirm the sources of financing of your project

UPDATED JUNE 2024

This table shows the documents you need to provide to confirm different types

of project financing

➢ If documents are in a language other than English or French, please provide a translation of the

main point, either in English or French.

For deal memos and contracts only, please complete in either English or French the summary

forms available on our website in the ‘Downloads’ section.

Please do not use these summary forms for letters of intent/commitment/interest.

➢ For the purposes of confirming financing, a letter of intent/commitment must include a firm

undertaking to advance, grant or invest a specific monetary amount. This differs from a letter of

interest, where no such commitment is made.

Where an amount is shown with an upper and lower limit, the lowest amount will be considered.

➢ Letters of intent/commitment/interest must be valid during the Project Evaluation Meeting and

dated no more than 6 months from the last day of the Project Evaluation meeting unless the letter

specifies validity beyond the six-month period.

It is the responsibility of the applying producers to obtain updated letters of intent

Source of Financing

Documents required

Public funds

(supranational,

national, regional,

local)

Agreement, deal memo or a recent letter of intent/commitment

with amounts.

Official resolutions listing the project title and support amount can

also be accepted for certain funds but may be subject to

reconfirmation by the national authorities.

TV investments (both

presales and co-

production)

Agreement, deal memo or a recent letter of intent with amounts. *

*For ARTE – ZDF (or any other German public broadcaster), a letter specifying

that the broadcasters’ involvement is conditional on approval by the

Programme Conference will not be considered as a firm commitment in the

absence of additional confirmation from the broadcaster.

Minimum

Guarantees (MG)

for distribution

(both national or

international)

Agreement, deal memo or a recent letter of intent with amounts.

If the company acting as distributor or sales agent is the same

company as one of the co-producers or a company affiliated to one of

the co-producers, a recent bank letter covering the amount of the MG

to be invested in the film must be provided.

Source of Financing

Documents required

Producers’ deferrals

and

third party deferrals

Letter of intent with amounts clearly indicating the budgetary item(s)

to be deferred and signed by the authorized person (i.e. the relevant

producer when deferring the producer’s fee or the crew member

whose fees are being deferred).

Own investment

(including own

investment by

national/non-national

producer)

Recent bank letter or a bank statement detailing the liquidity available

on the account. Online banking extracts will be accepted provided the

name of the account owner is clearly visible.

Tax credit, tax

shelter, cash rebate,

production incentive

Austria: Letter of intent with amounts from FISA – Filmstandort

Austria.

Belgium: Agreement, deal memo or letter of intent with amounts

(dated no more than 6 months from the last day of the Project

Evaluation meeting) from the company providing the tax shelter and

the “European certificate” for the work issued by the competent

national authorities.

Canada: An opinion from a chartered accountant independent of the

producers confirming the eligibility of the project for the tax credit(s)

in question and including an estimation of the value of the tax

credits.

Croatia: Letter of intent with amounts from the Croatian Audiovisual

Centre (HAVC).

Cyprus: Letter of intent with amounts from Cyprus Film Commission.

Czechia: "Incentive Project Registration Certificate" / "Project Record

Certificate" from the Czech Film Fund or letter from the Fund

confirming that the project is eligible for the cash rebate.

Estonia: Letter of confirmation from the Estonian Film Institute,

stating the foreseen amount of the cash rebate.

Finland: Letter of intent with amounts from Business Finland.

France: Please note that the French tax credit available to French

producers cannot be confirmed for Eurimages. The foreign producer

tax credit (C2I - TRIP – Tax Rebate for International Productions) to

the French production services company can however be confirmed

by an opinion letter from an independent chartered accountant

stating the amount.

Georgia: Letter of intent with amounts from Georgian National Film

Center.

Source of Financing

Documents required

Tax credit, tax

shelter, cash rebate,

production incentive

Germany: Letter of intent with amounts from the DFFF.

Greece: Letter of intent with amount from EKOME.

Temporary change of what should be provided. See news item on our

website or contact one of the Project Managers for further details.

Hungary: Proof that the production company and production are

officially registered with the National Film Office or, if appropriate, a

letter of confirmation from the Hungarian National Film Institute, or

if available the decision of the National Film Office establishing the

eligibility of support.

Iceland: Letter of intent with amount from the Icelandic Film Centre.

Ireland: Letter of opinion from a chartered accountant independent

of the producers stating the amount of the tax credit.

Italy: Copy of the electronic application form submitted to the

Ministry of Culture including the page stating the amount of the tax

credit.

Latvia: Letter of intent with amount from the relevant fund.

Lithuania: Certificate of Qualification with amounts from Lithuanian

Film Centre.

Netherlands: Letter of intent with amount from the Netherlands

Film Fund.

Norway: Letter of intent with amount from the Norwegian Film

Institute.

Poland: Letter of intent with amounts from the Polish Film Institute

(PISF), or an Agreement for financial support with PISF.

Portugal: Letter of intent with amount from ICA.

Romania: For tax credit - agreement, deal memo or letter of intent

with amounts with the company investing in the film and

confirmation from the competent national authority. For cash rebate

– letter of intent with amounts from the competent national

authority.

Serbia: Certificate confirming the eligibility of costs issued by Film

Centre Serbia or agreement on awarding incentive funds with

Ministry of Culture.

Source of Financing

Documents required

Tax credit, tax shelter,

cash rebate,

production incentive

Slovakia: Letter of intent with amount from Slovak Audiovisual Fund

confirming that the project is approved for the cash rebate.

Slovenia: Letter of intent with amount from Slovenian Film Centre.

Spain: Letter of intent with amounts and proof of registration as a

company of the AIE investor, or a letter of opinion from a chartered

accountant independent of the production stating the amount and

that the project is eligible.

Switzerland: Letter of intent with amount from the Federal Office

of Culture - Film Investment Refund Switzerland (PICS).

UK: confirmation that the project will have British qualifying status,

usually in the form of provisional recognition of the co-production

issued by the BFI, plus a calculation of the expected amount of the

credit.

Other countries: please contact the Eurimages’ Secretariat before

submitting your project.

Equity investments,

product placement,

sponsorships

Agreement, deal memo or a signed letter of intent with amounts and

information on recoupment and a recent bank letter (i.e. a letter

from the bank or a bank statement detailing the liquidity available)

pertaining to the company providing such financing.

In-kind contribution

(i) A list of goods/services that will be provided in-kind;

(ii) Evidence of possession of the material or of the services

provided through a price list, catalogue, website list, invoices for the

materials/equipment bought etc;

(iii) A clear indication of the corresponding item(s) in the production

budgets provided.

Please note the following when filling out the on-line financing plan:

- MGs for international sales shown on the financing plan must be shared among co-

producers in the same proportions as the co-production percentages, except where an

international sales advance is fully or partially financed by one or more Soficas. In this

case the entire Sofica-financed amount must be shown only on the French financing plan.

- Where the producer is also the distributor or sales agent for the film, or where the

distributor or sales agent is a company affiliated to the production company, an MG

for distribution or international sales can only be confirmed using a bank

letter or

statement.

- Please note that any letter of intent, with or without amounts, must be dated

within

six months of the last day of the Project Evaluation meeting, unless the letter specifies a

longer validity date. It is the responsibility of applying producers to obtain updated

letters where necessary.

- Deferrals of producer’s fees and overheads should be confirmed by a signed and dated

declaration from the co-producer(s) concerned. Please note, however, that

total deferrals

of fees and overheads plus in-kind contributions to the project can

only be considered as

confirmed to a maximum level of 15% of the total

production budget even though a

higher amount can be shown on the financing plan.

- Please note also that the amount of Eurimages support allocated to each co- producer

must, in principle, be in line with the co-production percentages, except

where non-

proportional allocation has been decided. In this case the rules laid down in Article

4.3.2 of the Eurimages regulations must be observed.

The Secretariat reserves the right to request any further evidence of financing it

considers

necessary to assess the project. If you have questions on how to

confirm any type of

financing, please contact us.