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The law establishes:

 - increase the size of the actual expenses of the cinema subject of qualified expenses (payments) during  the production of movies which will be compensated by state -   from 16.6% to 25%, and in some cases up to 30%.

 Qualified expenses for the purposes of this article are: salaries to employees; payment for services to individuals (actors and / or other members of film crews), including, but not limited to, fees and other remuneration; purchase of goods, works, services; rental property; other expenses directly related to the production of the film, which is produced in Ukraine.

Moreover, all expenses indicated in this part must be paid to a person who is not on a simplified system of taxation, accounting and reporting.

 The law clearly defines that the subject who can claim the return of a part of qualified expenses incurred in the production (creation) of a movie  in Ukraine is a foreign subject of cinematography. A prerequisite for receiving a state subsidy for the refund of a part of qualified expenses incurred by a foreign subject of cinematography in the production (production) of a movie  is the absence of residents of Ukraine among its owners, participants, shareholders, including ultimate beneficial owners (controllers), as well as officials of this foreign subject cinematography.

 Full text of the law:

 http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_2?id=&pf3516=1058&skl=10