Remuneration costs of foreign personnel are eligible only when the services are provided in the Greek territory and their tax and insurance expenses have been paid or legally exempted.

For audiovisual works involving eligible costs over 8,000,000 for the costs concerning director’s fees and the fees of the two leading roles (cast), it shall be permitted to receive invoices issued by natural persons or companies or other legal entities having their registered office or being permanently established in a foreign country.

The value of the foreign invoices may not exceed 20% of the total eligible costs of the investment plan whereas the total subsidy may not exceed 12,000,000 euros.