Service Finder
Film levy from cinema operators
Service Description
On the basis of the German Film Subsidies Act (FFG), cinema operators generally have to pay a film tax to the German Federal Film Board (FFA). The amount of the film tax paid by cinema operators
- is charged per screen and
- is based on the net revenue from tickets.
The film tax percentage is determined on the basis of the turnover achieved in the previous year. The following rules apply:
- If you had a net turnover of up to EUR 100,000 per screen in the previous year, you do not have to pay film tax.
- If you had a net turnover of up to EUR 200,000 per screen in the previous year, you must pay 1.8 percent of your net ticket sales as a monthly film tax.
- If you had a net turnover of up to EUR 300,000 per screen in the previous year, you must pay 2.4 percent of your net ticket revenue as a monthly film tax.
- If you had a net turnover of more than EUR 300,000 per screen in the previous year, you must pay 3.0% of your net admission ticket sales as a monthly film tax.
To calculate the film tax, you must each month
- the net turnover, usually from the sale of tickets, and
- the attendance figures
of your cinema to the German Federal Film Board via the Film Levy online portal.
You do not have to pay the film tax for film screenings lasting a maximum of 58 minutes. These may also not be included in the reports.
Please note
If you have only just opened your cinema, the levy rate will be set provisionally. At the end of the year, an extrapolation is made and the levy rate is set definitively.
- Extrapolation: Net turnover divided by the months played, times (x) 12 months equals (=) net turnover for the year.
In the case of a newly opened seasonal cinema (e.g. open-air, drive-in), no extrapolation is made. In this case, the total net turnover is taken and if this is higher than EUR 100,000, you must pay the film tax for the screen.
The film tax is used to finance all measures of the German Federal Film Board (FFA).
Process flow
You must report your visitor and sales figures online to the German Federal Film Board in order to calculate the film tax.
If you open or operate a movie theater with screens (indoors):
-
Register on the Film Levy online portal of the German Federal Film Board. You must provide the following information when registering:
- Location where you operate your movie theater
- Name of the operator
- Contact person
- Name of your cinema
- Name of the screens
- Number of screens
- Number of seats per screen and
- Opening date of your cinema.
-
After registration, the FFA will send you by post
- Your operator and screen number(s) and
- your password for the online portal.
-
Use your operator number (user number) and password to log in to the online portal Filmabgabe and use it to submit your monthly sales and visitor figures to the FFA. You can report these figures as follows:
- electronically via file or via interface directly from your box office system or
- by manual entry directly in the online portal if you do not have an electronic box office system.
- The FFA will process your notification and send you the notification of the film tax due by post on a regular basis.
- Payment for screens subject to the levy is due in parallel with the notification on the 10th of the following month. Issue the FFA with a SEPA direct debit mandate or pay your film tax by bank transfer.
If you open or operate a seasonal cinema, such as an open-air or drive-in cinema (outdoors)
-
You must first apply in writing or by e-mail to the Association of Film Distributors (VdF) for open-air status without stating the operator and screen number. You must provide the following information:
- Location where you operate your cinema
- Operator of the cinema (who gets the money)
- Contact person
- Name of the cinema
- Name of the screen
- Number of seats per screen and
- Opening and closing date of your screen (from when to when do you operate your seasonal cinema?).
- You must also provide this information to the German Federal Film Board by e-mail or post.
-
The FFA will send you by e-mail
- Your operator and screen number/s and
- your password for the online portal.
-
Use your operator number (user number) and your password to log in to the online portal Filmabgabe and use it to submit your monthly sales and visitor figures to the FFA. You can report these figures as follows:
- electronically via file or via interface directly from your box office system or
- by manual entry directly in the online portal if you do not have an electronic box office system.
- The FFA will process your notification and send you the notification of the film tax due by post on a regular basis.
- Payment for screens subject to the levy is due at the same time as the notification on the 10th of the following month. Issue the FFA with a SEPA direct debit mandate or pay your film fee by bank transfer.
Requirements
The film tax must be paid:
-
Cinema operators and organizers of film screenings in Germany (movie theatres/indoors and seasonal cinemas/outdoors),
- who hold paid film screenings lasting more than 58 minutes and
- whose net ticket sales in the previous year exceeded EUR 100,000 per screen.
Note:
Obligatory other payments such as obligatory donations also count as admission and are included in net ticket sales.
Free tickets may not be reported.
Which documents are required?
When applying/registering with the German Federal Film Board (FFA), you must submit
- Extract from the commercial register or the register of associations
- Business registration, if applicable
What are the fees?
- No costs for application/registration and notification
What deadlines do I have to pay attention to?
Reporting and payment of the film tax:
- Reporting of sales figures: monthly, on the 10th of the following month
- Payment of the film tax: monthly, on the 10th of the following month
Processing duration
- Allocation of operator and screen number: usually 1 to 2 working days
- Calculation of the film tax after reporting the sales and attendance figures: The levy amount is displayed in the portal in the case of manual reporting. Cash register systems automatically calculate the levy due using the stored levy rate.
Legal basis
Applications / forms
- Appeal (1 month) against administrative acts (notices)
- Legal action (1 month) against notices of objection
Appeal
Forms: no
Online procedure possible: yes
Written form required: no
Personal appearance required: no
Further Information
- Further information on the film tax can be found on the website of the German Federal Film Board (FFA)
- Presentation of the online portal for cinema operators on the website of the German Federal Film Board (FFA)
- Overview of special business models in relation to the film tax obligation pursuant to § 151 in conjunction with §§ 146ff FFG §§ 146ff FFG on the website of the German Federal Film Board (FFA)
- Brochure "FFA at a glance - brief information about the German Federal Film Board" on the FFA website
Author
The text was automatically translated based on the German content.
- Reporting net sales for film tax calculation Determination of cinema operators subject to reporting requirements
Remark: Display of performance in the source portal
Technically approved by
Federal Government Commissioner for Culture and the Media
Professionally released on
31.08.2021
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Start your request directly online:
Competent Authority
Filmförderungsanstalt (FFA) German Federal Film Board Anstalt des öffentlichen Rechts
Address
10178 Berlin, Stadt
Opening times
Monday to Friday: 9:30 am to 3:30 pm
Further Authorities
Address
10178 Berlin, Stadt
Telephone
+49 30 275770Remark: Service hours Monday to Thursday: 9.30 a.m. to 3.30 p.m. Friday: 9.30 a.m. to 12.00 p.m.