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Ireland–Luxembourg co-production treaty

Last verified 28 May 2026


Bilateral audiovisual co-production agreement signed in 2011 by Minister Jimmy Deenihan (Arts, Heritage and Gaeltacht) for Ireland and Minister François Biltgen (Communications and Media) for the Grand Duchy of Luxembourg. Covers audiovisual co-production broadly — film, television, video.

Key thresholds

ParameterBilateralTrilateral
Minimum financial participation per party20%10%
Maximum financial participation per party80%80%
Sums-to-100% checkRequiredRequired
Proportionality (creative + technical vs financial)Required (Article 3(1))Required
Key creative points systemNot applicableNot applicable

Unlike the Canada / Australia / New Zealand treaties, the Luxembourg treaty does not use a 7-of-10 key creative roles points system. Article 3(1) instead requires that the performing, technical, artistic and creative contributions be in reasonable proportion to financial participation.

Trilateral structures

Article 8 permits trilateral co-productions where the third party holds a co-production agreement with either Ireland or Luxembourg (not necessarily both). When a trilateral structure is approved, the bilateral provisions of Articles 3 and 4 apply "with the necessary changes."

This is broader than the Canada / Australia model — the third party only needs ONE pairwise treaty, not both.

Receipt allocation

Article 6(1) — receipts shall, in principle, be allocated in proportion to each co-producer's financial contribution. The co-production contract must reflect this.

Festival representation

Article 7 — a co-production is shown at festivals as an entry of the majority co-producer. If the financial contributions are equal, the co-producer who provides the director represents the work.

Competent authorities

SideAuthority
IrelandDepartment of Culture, Communications and Sport (DCCS) with Screen Ireland (Fís Éireann)
LuxembourgFilm Fund Luxembourg

What's covered

Audiovisual works broadly — the treaty does not narrow to specific format categories.

Pitfalls

⚠️

No points system means proportionality is the only check. Producers used to the Canada / Australia / NZ treaties may build a structure that hits 7-of-10 key creatives but misses the proportionality requirement. Luxembourg cares about whether the creative + technical contributions reasonably match the financial split — not about a points-based shortcut.

How Togra supports this

The Co-Production Structurer runs the ie_lu_2011 scheme scorer with the 20/80 financial band, sums-to-100% check, and proportionality check. The scorer surfaces a partial-pass status on the creative + technical proportionality clause — flagged for manual verification against the co-production agreement, since Togra cannot determine "reasonable proportion" automatically.

Sources

  • · Agreement between the Government of Ireland and the Grand Duchy of Luxembourg on Audio-Visual Relations, signed 2011
  • · Screen Ireland Luxembourg Co-Production page · screenireland.ie/filming/international-co-production/luxembourg