Federal Act
on Film Production and Film Culture
(Film Act, FiA)


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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:

a.
the ac­quis­i­tion of the ex­ploit­a­tion rights for their own of­fer from the rights hold­ers and re­mu­ner­a­tion for the use of films in ac­cord­ance with the Copy­right Act of 9 Oc­to­ber 199224 paid to the au­thor­ised col­lect­ing so­ci­et­ies;
b.
the pro­duc­tion of com­mis­sioned films;
c.
the pro­duc­tion or co-pro­duc­tion of Swiss films as well as co-pro­duc­tions un­der an in­ter­na­tion­al agree­ment;
d.
the ad­vert­ising and pro­mo­tion of films of Swiss ori­gin or the strength­en­ing of Switzer­land as a film loc­a­tion, up to a max­im­um of CHF 500,000 per year and tele­vi­sion pro­gramme ser­vice;
e.
film pro­mo­tion in­sti­tu­tions re­cog­nised by the FOC.

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.

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