Production companies registered in Hungary.
Feature films, series, documentaries, short films and animations made for cinematic release, streamers, televisions or other distribution platforms, and also video games.
It is a post-financing cash refund. Possible to audit on a monthly/quarterly basis, or one time.
Yes, it is. The tax rebate system in Hungary has been running for decades now, with strict but reasonable paperwork. All productions fulfilling the criteria gets the rebate.
All local Hungarian expense (with few exceptions) will qualify for a 30% rebate. An additional allowance of 25% of the local Hungarian spend can be spent on foreign costs by the Hungarian Production company. This will qualify for a 30% rebate as well. (Which makes a total of 37.5% of the Hungarian spending). No minimum spend, no cap per project, no annual fiscal budget cap.