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Introduction
In recent years there has been a remarkable effort to make Greece an attractive destination for the production of audiovisual works (eg, films, TV series and video games). The most important initiatives in this respect are:
the cash rebate state aid scheme, which covers 40% of eligible production costs; and
the tax relief incentive, which covers 30% of eligible production costs.
An audiovisual work may qualify for both the cash rebate scheme and the tax relief,(1) provided that this complies with the EU Block Exemption Regulation (651/2014).
This article provides a brief outline of the above incentives.
Cash rebate scheme
The cash rebate scheme has attracted several investments since its creation. According to the National Centre of Audiovisual Media and Communications (EKOME): ....

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