After more than 20 years of work in the audiovisual industry in Italy, we felt the need to create a company specialised in the field of production services executed in Italy for foreign clients.

Without having a soul shared with the domestic market, Roman Brothers’  goal is  the production of films, TV series and documentaries as a service partner  in Italy. We aim at facilitating the execution by emphasizing  the production value by exploiting our beautiful country.

Our only desire is to get inside each single project in order to provide a tailor-made full production service that can  fit every  type of projection in the best possible way, respecting the requests and standards of international studios and independent producers.

We are here to facilitate with the use of box company or single purpose company the accessibility to the Italian Tax Credit for the executive production of foreign works: attraction of foreign investments in Italy.

Executive production companies and post-production companies are granted a tax credit in relation to the concrete realisation in Italy, on commission by foreign production companies, of audiovisual works, or even only parts of them, mainly using Italian or European Union labour. In order to access this type of Tax Credit, the executive production companies and the Italian post-production companies do not have to own shares of rights on the audiovisual work.

The tax credit is recognised in relation to the expenses incurred on Italian territory for the production of foreign audiovisual works (movies, tv series or documentary) that meet the requirements of cultural eligibility, which are:

The tax credit is equal to 40% on BTL and POST, 30% on ATL of all eligible production costs incurred by the Italian company. These costs may not exceed 75% of the total production budget and may be incurred up to a maximum of 20,000,000 Euros per company:

– in Italy.

All production costs related to the film incurred by the Italian production company can be considered “eligible”, excluding foreign crew, the producer’s fee and some financial costs.

The tax credit accrues on a monthly basis and can be used by the Italian production service company to offset any tax liability generated, including:

– Italian VAT;

– corporate income tax (eg Ires, Irap);

– social security and welfare withholdings for cast and crew (eg Irpef, Inps, Enpals)

For further details on the procedure for the recognition of the tax credit, do not hesitate to ask for a call with our Tax credit consultant and CFO, who will be happy to guide you better in understanding this important tool.