Information regarding costs in the Incentive Scheme.
Information on costs, cf. Regulations, section 8
The calculation of the grant will be based on costs arising in Norway and paid to taxpayers in Norway.
If more than 80% of the total approved production costs will accrue in Norway, the grant amount will be calculated based on the total production costs within the EEA area, cf. section 7, second paragraph.
Such costs shall not exceed market prices.
Costs accrued prior to confirmation of receipt of the application by the Norwegian Film Institute, will not qualify as approved costs.
1. Costs not approved by the NFI:
Costs incurred outside of Norway, bank costs, currency costs, interest costs, and debt costs, indirect producer compensation/overheads, credits/provisions/costs which have not been disbursed.
2. Examples of costs not approved by the NFI, in accordance with Section 8
This list is not exhaustive. All costs will be subject to a concrete evaluation.
Examples of costs which are considered not accrued in Norway:
- Salary, reimbursement or compensation for collaborators/right holders/employees who are not taxpayers in Norway.
- Salary, reimbursements or compensation paid by companies not liable for taxation in Norway.
- Costs passed on and charged by a contractor or a subsidiary company in another country.
- Subsistence allowances for travels outside Norway.
- Costs for employment of services and equipment outside Norway.
- International travel-expenses.
Exceptions: When more than 80% of the total approved production costs are accrued in Norway, additional approved production costs accumulating within the EAA area will constitute the basis for estimation of the grant, cf. Section 7, second paragraph.