Tirol in western Austria consists of no less than 36 scenic holiday regions. It boasts mighty peaks, crystal clear lakes and picturesque towns. And the tourism office is a competent partner when shooting in the region.
In terms of locations, there are several places of interest including Kufstein, with its beautiful castle in the centre of a valley, just after entering Tirol from the east. Ötztal down to Sölden provides dramatic vistas. Nearby, in the Upper Inn Valley, are the pretty towns of Landeck and Paznaun, which with their scenic simplicity and beauty fit perfectly for any average European city.
Upon application and contingent on available funds, selected productions are offered a Cine Tirol Production Incentive in the form of a non-repayable production grant, which refunds up to 50 per cent of eligible production expenses incurred in the Tirol region.
The Economic Tirol Effect can be achieved when production-related expenses have partially or fully been incurred during the filming of the applicant’s project in the Tirol. Expenses comprise general production costs, and, even more relevant, expenses related to the use of local facilities and the hiring of Tirol film industry professionals in creative, technical, and logistical positions.
Tirol-related content is satisfied when the Tirol region is the clearly recognisable centre of the story and/or when the film project extensively deals with Tirol’s history, culture or nature.
Expenditures Eligible for the Tirol Effect
Expenditures are considered to have a significant economic effect on the Tirol and they are hence called the Tirol Effect, when they have been incurred during filming in the Tirol and are taxable in the Tirol. Tirol Effect expenditures have to be invoiced by a company or person whose main residence is in the Tirol and who is a taxpayer in the Tirol.
• Production-related expenses, such as film permits, location fees, props, costumes, technical equipment, accommodations, per diem fees (100 per cent of the amount paid), travel, transportation, film and sound materials, post production, insurance, other general expenses.
• Salaries and wages (gross amounts) for domestic film industry professionals with documentation of main residence in the Tirol (a copy of the ‘Meldezettel’ registration slip). Secondary labor costs can only be considered for Tirol residents registered with the ‘Tiroler Gebietskrankenkasse’ State Health Insurance.
• Net amounts of invoices from film makers, service providers, and companies taxable in the Tirol are eligible.
Non-Eligible Tirol Effect Expenditures
• Invoices not made out to the applicant or awarded film project or expenses not paid by the applicant are not eligible
• VAT (value added tax)
• Other administrative fees or general expenses
• Payments to filmmakers without main residence in the Tirol through service production companies based in the Tirol
• Payments of services rendered by companies not registered and taxable in the Tirol though service production companies based in the Tirol