Expenditure on the acquisition, production or co-production of Swiss films and recognised Swiss-foreign co-productions that are paid to third parties independent of the client. The term «film» is defined in Article 2.
Expenditure on:
the acquisition of the exploitation rights for their own offer from the rights holders and remuneration for the use of films in accordance with the Copyright Act of 9 October 19921paid to the authorised collecting societies;
the production of commissioned films;
the production or co-production of Swiss films as well as co-productions under an international agreement;
the advertising and promotion of films of Swiss origin or the strengthening of Switzerland as a film location, up to a maximum of CHF 500,000 per year and television programme service;
film promotion institutions recognised by the FOC.
Any cultural and film promotion subsidies from the Confederation, the cantons or communes or from institutions that are mainly supported by them or financed by public taxes.