Overview

• The ministry confirmed a stable €696 million allocation for the 2025 film tax credit after funding rose from €250 million in 2016 to €746 million in 2023.
• New operational rules ban cascading subcontracts, enforce expense traceability through dedicated accounts and require delivery of complete films to qualify for tax credits.
• A €3.5 million fund has been set aside for enhanced inspections by the Guardia di Finanza under a new collaboration protocol.
• Direzione Generale Cinema is reviewing 200 tax credit applications worth about €350 million from the 2020–2024 period as part of heightened oversight.
• The ministry is providing full cooperation—including ministerial accompaniment of judicial police—in ongoing accounting and criminal probes into the Kaufmann case.