Abacus-Consult Kft. is a consulting company specialising in the motion picture industry. The Company’s leading experts – on assignment from the Ministry of National Cultural Heritage – have participated in the preparation and implementation of Act II of 2004 on motion pictures (the Motion Picture Act) and in the elaboration of tax benefits supporting motion picture production and the motion picture industry in Hungary, to come into force concurrently with the Motion Picture Act, from the beginning. The company provides a broad range of general consulting services primarily to its domestic and international partners dealing with motion picture production. In the framework of these general consulting tasks, the company has participated in developing a type of contract for film production activities for international customers, which allows for tax optimisation; establishing international subsidiaries of domestic film producers; elaborating the system of relationships between the parent company and the subsidiary, which optimises their business processes; preparing Hungarian film producing companies for sale; and has prepared a number of studies about the possibilities for introducing special activities of the film industry in Hungary, which are still novelties here (completion bond, online film industry database, etc.)