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Art. 24c Expenditure taken into account
1 Expenditure on the acquisition, production or co-production of Swiss films and recognised Swiss-foreign co-productions that are paid to third parties independent of the client. The term «film» is defined in Article 2. 2 Expenditure on:
3 Any cultural and film promotion subsidies from the Confederation, the cantons or communes or from institutions that are mainly supported by them or financed by public taxes. |