Film levy for broadcasters and programme distributors Unfortunately this specification of service has not yet been completely translated.

If you, as a broadcaster or programme marketer, show cinema films, you must pay a film levy under certain conditions.

On the basis of the German Film Subsidies Act (FFG), TV broadcasters and program marketers have to pay a film levy to the German Federal Film Board (FFA). In order to calculate how much the film levy is for you, you must report your theatrical film share or your revenues to the FFA, depending on your business model.
The amount of the film levy is calculated as follows:


  • Public broadcasters pay 3 percent of their theatrical film costs for the year before last. Costs include license fees, pro rata program distribution and administration costs as well as co-production contributions to theatrical films.
  • Free-to-air, private television broadcasters pay between 0.15 percent and 0.95 percent of their net advertising revenues for the year before last. The specific amount depends on the share of theatrical films in total broadcasting time. Offerings are exempt from the film levy
    • with a theatrical film share of less than 2 per cent or
    • if the net advertising revenues are less than EUR 750,000.
  • Pay-TV broadcasters and program marketers (pay-TV) pay 0.25 percent of their net revenues generated in Germany in the year before last from subscription contracts or individual payments. Marketers are exempt from the film levy
    • with a theatrical film share of less than 2 percent in relation to the pay-TV package or
    • if their total net revenues from these offers are less than EUR 750,000.
  • Television broadcasters can provide the film levy up to 40 percent as a media service, i.e. in the form of advertising time for theatrical films. It should be noted here that the film levy replaced as a media service must be increased by half.

The film levy is used to finance all measures of the German Federal Film Board (FFA).

  • if applicable, an excerpt from the commercial register

Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no








Preconditions

Film levies must pay and report accordingly:

  • public television broadcasters
  • private television broadcasters
  • pay television broadcasters
  • programme marketers

Related Links

  • §§ 154 bis 158 Filmförderungsgesetz (FFG)
  • in Verbindung mit §§ 146 bis 150 Filmförderungsgesetz (FFG)
  • in Verbindung mit §§ 164 bis 167 Filmförderungsgesetz (FFG)

Related Links

  • Informationen zur Filmabgabe auf der Internetseite der Filmförderungsanstalt

You must report your net sales to the German Federal Film Board (FFA) by e-mail for the calculation of the film levy.

  • Register with the FFA. You will then receive an information sheet.
  • As a rule, further procedures and levy facts will be discussed and questions clarified in a telephone call.
  • Communicate your data accordingly by e-mail.
  • The FFA will calculate the amount of your levy.
  • You will receive a notice.
  • Pay the film levy in the fixed amount or issue the FFA with a SEPA direct debit mandate.

Responsible for the content
The Federal Government Commissioner for Culture and the Media

Last update or date of publication
13.08.2021