Film and TV incentive in Luxembourg
Luxembourg runs the Aide financière sélective (AFS) à la production: a selective fund worth No automatic rate (selective). A jury or committee decides, so it is not an entitlement. Budget for the possibility that the answer is no, and for the rounds that decide when you can apply.
The numbers
- Scheme
- Aide financière sélective (AFS) à la production
- Type
- Selective fund
- Headline rate
- No automatic rate (selective)
- Minimum local spend
- None, but 100% of the awarded amount must be spent in Luxembourg
- Cap per project
- €1.5m per feature or series in an international co-production, €290,000 for a documentary
- Funding
- Selective Four submission dates a year, scored by a five-member selection committee on a points grid
- Paid
- In instalments under a contract with the Fund; the AFS is an advance on receipts and is repayable from the first euro
- Foreign spend qualifies
- No
- Currency
- EUR
What this means for the cashflow
A committee picks the projects. Qualifying is not the same as receiving. The production carries the gap until the money arrives, and that is a financing question rather than a budget line.
When it pays: In instalments under a contract with the Fund; the AFS is an advance on receipts and is repayable from the first euro.
The detail
Luxembourg has no cash rebate and no tax credit: the only national money is this selective co-production aid, so there is nothing to claim on a straight service shoot. Only a Luxembourg capital company can apply, which means an international project needs a Luxembourg co-producer who puts in at least 10% of the financing and takes on the application. Half the budget must be confirmed at submission, at least 25% of the award (40% for animation) has to go on Luxembourg social charges, and features or series over €10m require the Luxembourg company to hold 20% (10% for series) of worldwide rights. Because it is a repayable advance on receipts, it is financing rather than a subsidy.
What you have to submit
AFS rules, section 1 (V5) with the prescribed budget structure (PDF), Film Fund Luxembourg. No budget spreadsheet is published: the Luxembourg company enters the figures in the eFilmfund portal, following the budget structure and the detailed Luxembourg cost breakdown set out in point 5 of these rules. The same structure carries both the cost estimate and the final cost statement, and the documents are in French.
Building the budget first? Use the free film budget template or the Budget Builder, then map it onto whatever the fund asks for.
How it compares
Counted on the best rate a production can reach after tax, Luxembourg sits at number 32 of the 32 European schemes we track (0%). Work out the net value on your own spend, side by side with up to two other countries, in the incentive comparison.
Pays more
- Bulgaria 25%
- Slovenia Up to 25%
- Switzerland 20% (40% for minority co-productions and technical costs)
Other selective fund schemes
Shooting there
We list 40 places to shoot in Luxembourg and 15 studios, production companies and post houses, each checked on its own site.
Source
Figures taken from Film Fund Luxembourg and checked on 2026-09-05. Incentives change: confirm the current terms with the fund before you commit a budget to them.
All 32 incentives · Compare them on your own spend · Locations by country