Movie Making Manual/Budget/Tax Breaks
Ah, the glamour of films! It is such that many countries wish to encourage film production; both in local production, and in the use of their country as a filming location. So many nations exist that wish to encourage filming that an entire industry exists in making use of the various film tax breaks on offer. Many European feature films are financed using pieces of tax breaks from various territories, along with a dollop of equity funding.
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Tax breaks tend to change with new administrations and finance ministers. Your best bet in getting up-to-date information regarding tax breaks is to directly contact the finance department (or visit the website) of the country in question and investigate how the tax break works. Then - and only then - should you consult a tax-specialist for the country in question, as that way you will know what is actually available.
The New Horizons of UK Film Finance, a Life Jacket for the UK Film Industry? - A discussion of what 2006's budget means for UK filmmakers