Polish Cinema today - Polski Instytut Sztuki Filmowej

Polish law
FILM PRODUCTION GUIDE POLAND 2010
2
Funding limits
The maximum percentage of funding available
in relation to the overall budget is generally 50% of the total
budget, when funding comes from the Polish Film Institute.
Eurimages can fund up to 17% of the total production cost
(a maximum of € 700 000).
The Polish Film Institute processes additional project
funding applications within the framework of the relevant
operational programme four times per year. On average,
the assessment procedure lasts about three months, but
the entire period between application approval and signing
of the contract may exceed six months. In relation to
applications, foreign producers are required to appear at
meetings in Poland.
Fees and taxes
Certain fees are levied on foreign producers
undertaking film production in Poland, regardless of the form
of cooperation with Polish business partners. The most
important of these are as follows:
› advance on personal income tax (initial charges made upon
payment of wages);
› VAT on invoices from goods and service providers;
› social security contributions on employment contracts
and mandate contracts;
› advance on corporate income tax (if any)
Other occasional fees and taxes include legal fees (e.g.
when signing certain lease contracts; notary charges; court
registry fees), bank fees (bank transfers, loan servicing etc.),
real estate taxes, local costs (e.g. permits for aerial
photography or entry to national parks), and others.
work Permits
Citizens of EU and EEA member states do not require
work permits. Unless otherwise stated in international
agreements, production crew members from other countries
must obtain a work permit from the regional “voivod”
(Polish: Wojewoda) authorities.
Certain professionals – including musicians and actors
– are allowed to work in Poland without any additional
permits (up to 30 days).
Filming Permits
In general, it is possible to film in any location.
The most common solution is to sign fixed term lease
agreements with clearly stated conditions of use. Unless
specified in a fixed tariff, rent is negotiable.
Permission often has to be obtained from property
owners or local authorities before filming can commence
(and they have the right to refuse). It is highly recommended
to apply for any permits well in advance, as certain
procedures need to be finalized 30 days prior to shooting.
Official procedures may be time-consuming, for
instance for permission to film in the street. When applying,
the producer must attach a plan for traffic reorganization
and cordoning off of the area.
When planning to shoot in decrepit buildings or
in ruins, a positive safety report must be commissioned for
persons accessing the area in order to obtain a permit to film.
health insurance
All EU and EEA citizens are covered by public health
insurance in Poland.
Film Production insurance
Completion bonds are generally uncommon in Poland.
During production, the film crew and equipment must be
covered by third party and accident insurance, for which
most insurance companies in Poland offer a wide selection
of services.
state aid
The State can provide entrepreneurs with public aid
only on terms and in forms clearly stated in separate
provisions. Public aid must be granted in particular with
respect to the rules of fair competition and equal rights.
Text prepared in cooperation with the Salans law firm, winner of the Central and Eastern
Europe Award for Excellence 2009 by Chambers and Partners.