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).

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Filmförderungsanstalt (FFA) German Federal Film Board Anstalt des öffentlichen Rechts

Address
Große Präsidentenstraße 9
10178 Berlin, Stadt
Telephone
+49 30 27577-0
Fax
+49 30 27577-111
Opening times

Monday to Friday: 9:30 am to 3:30 pm

Further Authorities

Filmförderungsanstalt (FFA) / German Federal Film Board, Fachbereich Filmabgabe
Address
Große Präsidentenstraße 9
10178 Berlin, Stadt
Telephone
+49 30 275770
Remark: Service hours Monday to Thursday: 9.30 a.m. to 3.30 p.m. Friday: 9.30 a.m. to 12.00 p.m.
Fax
+49 30 27577222