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Film levy for broadcasters and programme distributors
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
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).
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.
Film levies must pay and report accordingly:
- public television broadcasters
- private television broadcasters
- pay television broadcasters
- programme marketers
Which documents are required?
- if applicable, an excerpt from the commercial register
What are the fees?
- no costs for application/registration at the Filmförderungsanstalt and notification
What deadlines do I have to pay attention to?
- Once the FFA has identified you, you will usually be given 4 weeks to respond to questions and clarify the submission facts
Reporting and payment of the film levy:
- Reporting of sales figures: annually by 31.7. of the following year
- Payment of the film levy: semi-annually on 1 January and 1 July of each year
- Registration on the part of the FFA usually takes place within 1 week after final clarification of the submission facts.
- After registration, you will usually receive the notice of film submission in December before the due date.
- Objection (1 month) against administrative acts (notices)
- Action (1 month) against objection notices
Applications / forms
Online procedure possible: no
Written form required: no
Personal appearance required: no
Technically approved by
The Federal Government Commissioner for Culture and the Media