Law 4487/2017 establishes the specific institutional framework for private investments in the production of audiovisual services in Greece on a non-discriminatory basis. In order for a Greek or foreign undertaking to be eligible for the rebate scheme, the audiovisual work must qualify as a cultural product. The evaluation of an audiovisual work as a 'cultural product' is based on a points system. Notably, the cultural criteria under the points system are quite broad, so a wide variety of audiovisual works will likely be considered eligible for the rebate. There is also Ministerial Decision 59/2019 on the cultural criteria for digital works (see link: https://www.e-nomothesia.gr/enemerose-tupos-radiophono-teleorase/koine-upourgike-apophase-59-2019.html). See also Article 54(2) of EU Regulation 651/2014