Overview
Geneva aims to attract more filming and post-production work to the Canton. To achieve this, it has introduced a financial incentive mechanism: reimbursement of eligible expenditure, commonly known as a cash rebate.
The principle is simple: if you carry out an audiovisual production or post-production in Geneva and your project meets the conditions, the Canton reimburses part of the eligible expenditure you incurred in the Canton of Geneva.
Key points:
- Up to 30% of your eligible expenditure reimbursed (15% base rate plus bonuses).
- Maximum reimbursement of CHF 500,000 per project.
- The application must be submitted before your activity begins in Geneva.
- Amounts are allocated in the order applications are received, subject to available funds.
- A single point of contact supports you: the Film Office of Fondation Genève Tourisme & Congrès.
Is my project eligible?
Eligible projects
The scheme applies to audiovisual productions intended for cinema, television, video on demand or streaming, as well as to the post-production of such works.
Project type | Duration requirement |
|---|---|
Feature-length fiction film | 60 minutes or more |
Documentary | 60 minutes or more |
Animated film | 60 minutes or more |
Series (fiction, documentary or animation) | No duration requirement; at least 2 episodes |
Immersive or interactive digital creation (virtual reality, augmented reality, interactive works) | No duration requirement |
Post-production of one of the above categories (editing, visual effects, colour grading, sound, mixing, etc.) | — |
Excluded projects
The following formats are not eligible for financial support under any circumstances:
live streaming (real-time broadcasting over the Internet);
corporate or institutional films (promoting a company or organisation);
television programmes: reports and reality television;
news programmes;
advertising films.
In addition, regardless of its format, a project is excluded if its content infringes human dignity, portrays a person or community in a degrading manner, glorifies or trivialises violence, is pornographic, or presents an evident risk to Geneva’s image.
The five conditions to be met
To qualify for reimbursement, your project must meet all five of the following conditions:
At least 70% of financing secured. When submitting the application, you must demonstrate that 70% of the project’s overall budget has already been financed (letters of intent or payment, bank loans, etc.).
Established in Switzerland or working through Geneva. Your company must have its registered office in Switzerland, or you must engage a production, co-production or service company whose registered office is in Geneva.
No exclusion criterion applies (whether relating to format or content — see above).
Minimum expenditure threshold in Geneva (see table below).
At least 5 days of activity in Geneva (filming days for a production, working days for a post-production).
Minimum eligible expenditure thresholds in the Canton of Geneva
Format | Production | Post-production |
|---|---|---|
Fiction | CHF 600,000 | CHF 100,000 |
Documentary | CHF 250,000 | CHF 80,000 |
Animated film | CHF 400,000 | CHF 100,000 |
Digital or interactive creation | CHF 150,000 | CHF 150,000 |
Good to know.
Even if your project is not eligible for reimbursement, the Film Office of Fondation Genève Tourisme & Congrès remains available to assist you: its facilitation services (advice and support in obtaining filming permits) are open to all productions, regardless of eligibility.
The procedure, step by step
Golden rule: submit your application BEFORE starting your activity in Geneva. Any application submitted after filming or other work has begun will not be considered.
Step 1 – Preparing your application
Contact the Film Office of Fondation Genève Tourisme & Congrès, which will assist you in preparing your application. Applications must be submitted using an online form, with documents prepared using the official templates. Incomplete applications will not be considered.
Documents using the official templates:
- detailed list and total amount of projected expenditure in the Canton of Geneva;
- detailed list of projected eligible salaries, talent fees or other fees;
- signed declaration of compliance, completeness and undertaking.
Production file:
- synopsis and latest version of the screenplay (or treatment, artistic or narrative bible);
- available visual material (storyboard, teaser, pilot, presentation);
- detailed project budget and detailed budget for the Geneva-based activity;
- detailed list of the workforce in Geneva (roles, periods of activity, remuneration and liability to Geneva cantonal tax);
- evidence of financing already secured (letters of intent, bank loans, etc.);
- complete technical and artistic information sheets;
- list of planned filming locations and dates in Geneva (full addresses);
- proposed distribution or release strategy;
- evidence of the chain of title (option, acquisition and author agreements, etc.);
- where applicable: co-production agreement and allocation of expenditure, and agreement with the audiovisual service company;
- for immersive or interactive digital creations: any document useful for assessing the project, including a prototype, technical document, technical architecture, user-experience document or interactive presentation.
Step 2 - Review and preliminary decision
Your application is forwarded to the Cantonal Audiovisual Commission, which verifies on the basis of your projected budgets that the conditions are met (70% financing, registered office, absence of exclusion criteria, expenditure threshold, eligible expenditure and duration of activity). On this basis, the Department issues a preliminary decision on the project’s eligibility in principle.
Important. The preliminary decision is binding on the Department only if the final project corresponds in every respect to the project submitted. Any significant deviation may jeopardise the reimbursement.
Step 3 – Carrying out your project
- Start within 4 months of the preliminary decision. After this deadline, a new application must be submitted.
- Keep the Department informed of the project’s progress (duty to cooperate). In the event of non-compliance, the preliminary decision may be revoked.
- Report without delay any change to the project affecting the eligibility criteria. A material change requires a new preliminary decision.
- Keep all supporting documents (invoices, proof of payment, contracts and call sheets) from the first day.
Step 4 – Submission following project completion
Within 3 months of completing the project, you must submit:
- the work in its final form, if available;
- the detailed final statement and final list of expenditure in Geneva, with all supporting documents (invoices, proof of payment, contracts and receipts);
- the final list of salaries and fees paid, with contracts, together with the related social security contributions;
- the call sheets and final filming schedule;
- the final list of filming locations in Geneva;
- the final accounts for the Geneva-based activity, audited and certified as accurate by a fiduciary firm;
- the signed declaration of compliance, completeness and undertaking.
Step 5 – Final verification and payment
The Commission issues a final advisory opinion on whether the completed project conforms to the project submitted. Fondation d’aide aux entreprises verifies the eligibility of the invoices and calculates the effective reimbursement amount. The Department then issues its award decision. If the submitted file is incomplete, the Department decides solely on the basis of the documents in its possession, which may result in a reduced reimbursement.
How much can I receive? Which expenditure is eligible?
The reimbursement is calculated by applying a progressive rate to your eligible expenditure. Every eligible project starts with a base rate of 15%, to which bonuses are added according to the project’s characteristics, up to a maximum rate of 30%.
To qualify for a bonus rate in a category, the corresponding minimum eligible expenditure threshold in the Canton of Geneva must be met. The 30% maximum rate may not be exceeded.
Bonuses for the category: audiovisual production
| Bonus | Condition |
|---|---|
| + 5% | At least 40% of the staff employed on the project, measured in full-time equivalents (FTEs), are taxpayers in the Canton of Geneva. |
| + 5% | Production, logistics and operating, accommodation and technical equipment costs account for more than 50% of the production budget in Geneva. |
| + 3% | Sound or picture post-production is carried out in the Canton of Geneva. |
| + 1% | The project employs and pays at least one trainee from a Geneva-based training programme. |
| + 1% | The project uses innovative tools developed in Geneva (virtual reality, extended reality, artificial intelligence, virtual production or a fully digital workflow). |
Bonuses for the category: post-production
| Bonus | Condition |
|---|---|
| + 10% | More than 50% of the picture or sound post-production budget is spent in the Canton of Geneva. |
| + 5% | Eligible post-production expenditure exceeds CHF 200,000. |
Bonuses for the category: digital or immersive works
| Bonus | Condition |
|---|---|
| + 5% | At least 40% of the staff, measured in full-time equivalents (FTEs), are taxpayers in the Canton of Geneva. |
| + 5% | The project results in a patent application being filed in the Canton of Geneva. |
| + 5% | More than 50% of the picture or sound post-production budget is spent in the Canton of Geneva. |
Limits you need to know
- Maximum rate: 30% of eligible expenditure, including bonuses.
- Maximum reimbursement: CHF 500,000 per production or post-production.
- The total projected expenditure in the Canton of Geneva declared when the application is submitted is the maximum amount that may be taken into consideration: any additional expenditure not declared at that stage will not be taken into account.
- Financial support is awarded subject to available funds and in the order applications are received — apply early!
Illustrative example for an audiovisual production
A fiction project incurs CHF 2,000,000 in eligible expenditure in Geneva, with 45% of staff being taxpayers in the Canton of Geneva (+5%) and picture post-production carried out in Geneva (+3%).
Applicable rate: 15% + 5% + 3% = 23%. Reimbursement: CHF 2,000,000 × 23% = CHF 460,000 (below the CHF 500,000 cap).
Which expenditure is eligible?
Eligible expenditure consists of amounts paid in the Canton of Geneva that are intended for and essential to your production or post-production. It must be stated in Swiss francs (using the Swiss National Bank exchange rate on the date of the expenditure).
Main categories of eligible expenses
| Category | Examples |
|---|---|
| Salaries and fees (technical and artistic personnel) plus social security contributions | Directors, composers, actors and their agents, technical crews |
| Production costs | Construction and rental of sets or studios, equipment, picture vehicles, props, costumes, consumables, on-set special effects, hair and make-up |
| Logistics and operating costs | Hotels, catering, transport, vehicle hire, fuel, production logistics, security, cleaning, communications |
| Accommodation costs | Hotel nights (subject to the cap below) |
| Technical equipment | Rental of cameras, lighting, grip equipment, sound and IT equipment, and consumables |
| Administrative services and executive production | Local executive production, rental of production offices in Geneva, accounting or administrative services provided by Geneva-based suppliers |
| Post-production costs | Picture and sound editing, credits, visual effects, colour grading, sound design, music, mixing, subtitling, dubbing, audio description, masters and deliverables (DCP, IMF, broadcast master) |
| Insurance and legal services | Production insurance, legal advice |
Caps and restrictions you need to know
Special rules
- Salaries and fees: taken into account up to a maximum of 12% of total eligible expenditure. Only amounts paid under an employment or service contract to persons subject to tax in the Canton of Geneva are eligible.
- Expense allowances are not eligible.
- Preparation: only salaries relating to the final set-up phase (sets and filming resources) are eligible; development and location scouting phases are excluded.
- Closing phase: only salaries relating to dismantling sets or closing the Geneva-based activity are eligible.
- Accommodation: capped at CHF 250 per person per night.
- Post-production: only picture and sound work carried out in the Canton of Geneva is eligible.
Your obligations and key points to watch
Acknowledgement in the credits
Any work that has benefited from the scheme must acknowledge the Canton of Geneva’s audiovisual attractiveness scheme in its credits and on all promotional materials, in accordance with the requirements set by the Cantonal Office for Economic Affairs and Innovation. Promotional material (posters and press kit) must be sent to the Office as soon as it becomes available.
Consequences of non-compliance
- Amounts unduly received: the Department may require repayment.
- Intentionally providing inaccurate, false or incomplete information may result in criminal proceedings.
If you disagree with a decision
- Submit a written objection to the Department within 30 days of notification of the decision, stating the grounds and enclosing supporting documents.
- Submit a written appeal to the Administrative Chamber of the Court of Justice within 30 days of the decision on the objection.
Data protection
By submitting an application, you authorise the processing of your personal data and the exchange of information between the bodies responsible for implementing the scheme (Department, foundations and Commission).
Who to contact?
| Your needs | Your contact |
|---|---|
| Film Office (Fondation Genève Tourisme & Congrès) — the single point of contact and liaison with all bodies involved in the scheme 🌐https://www.genevafilmcommission.ch/ 📧 antoine.lejoindre@geneve.com |
|
ContactOffice cantonal de l'économie et de l'innovation
Office cantonal de l'économie et de l'innovation
Les missions de l'Office cantonal de l'économie et de l'innovation (OCEI) sont le développement d'un tissu économique local dynamique et diversifié, la promotion de l'entrepreneuriat, l'accompagnement des entreprises dans les transitions numérique et durable, le soutien et l'encouragement à l'innovation, ainsi que la valorisation de l'écosystème.<br/><br/>L'OCEI agit avec ses partenaires du tissu économique pour renforcer la compétitivité de Genève et ainsi assurer le maintien de son attractivité et de ses emplois.Case postale 1211 Genève 3 Suisse Tél: +41 22 388 34 34 E-mail: ocei@etat.ge.ch Horaires
Nous répondons à vos appels du lundi au vendredi, de 8h30 à 12h00 et de 14h00 à 16h30.
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Legal references
- Loi sur le renforcement de l'attractivité de l'audiovisuel (LRAA)/ Law on Strengthening the Attractiveness of the Audiovisual Sector (LRAA), of 8 May 2026 — rsGE I 1 45.
- Règlement d'application de la loi sur le renforcement de l'attractivité de l'audiovisuel (RRAA)/ Implementing Regulation of the Law on Strengthening the Attractiveness of the Audiovisual Sector (RRAA), of 1 July 2026 — rsGE I 1 45.01.
* Both texts entered into force on 4 July 2026.
Textes disponibles en français sur le recueil systématique genevois (rsGE)