Poland 2009

FILM PRODUCTION GUIDE POLAND 2009
0
The Polish Film Institute processes additional project
funding applications within the framework of the relevant
operational programme four times a year. On average, the
assessment procedure lasts about three months; however,
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 (where applicable), local costs (e.g. permits
for aerial photography or entry to national parks), and
others.
Work Permits
No work permit is required from EU or EEA citizens.
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 ators,
are allowed to work in Poland without any additional permits
for up to 30 days.
Filming Permits
Generally, 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 range 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.
. see: Act of 2 July on Freedom of Economic Activity, Polish Official Journal (Dziennik Ustaw
– Dz.U.) 200 , no. , item 0 .
2. see: Regulation of the Minister of Culture dated 2 October 200 on the co-financing of
cinematography undertakings by the Polish Institute, DDzz..UU.. 200 , no. 2 9, item 0;
with later amendments: DDzz..UU.. 200 , no. 0, item
.
and DDzz..UU.. 200 , no. , item
. see: Regulation of the Minister of Culture dated 2 November 200 on the mode and
method of audit with reference to the use of additional project funding, DDzz..UU.. 200 ,
no. 2 2, item 20 .
Text prepared in cooperation with the Salans law firm, winner of the 200 International Law Office Client Choice Awards.