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Film levy for broadcasters and program marketers

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

If you show cinema films as a television broadcaster or program marketer, you must pay a film tax under certain conditions.

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

  • Public broadcasters pay 3 percent of their theatrical film costs for the year before last. The costs include licensing costs, 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% and 0.95% of their net advertising revenue from the year before last. The specific amount depends on the proportion of total broadcasting time devoted to cinema films. Offers are exempt from the film levy
    • with a theatrical film share of less than 2 percent or
    • if the net advertising revenue is less than EUR 750,000.
  • Pay-TV broadcasters and program marketers (pay-TV) pay 0.25 percent of their net sales 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 revenue from these offers is less than EUR 750,000.
  • Television broadcasters can provide up to 40 percent of the film levy as a media service, i.e. in the form of advertising time for cinema films. It should be noted here that the film tax replaced as a media service must be increased by half.

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


Process flow

You must report your net sales to the German Federal Film Board (FFA) by e-mail in order to calculate the film tax.

  • 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 notification.
  • Pay the film tax in the fixed amount or issue the FFA with a SEPA direct debit mandate
Requirements

The film tax must be paid and the corresponding notifications made:

  • public television broadcasters
  • private television broadcasters
  • pay-TV broadcasters
  • program marketers
Which documents are required?
  • Extract from the commercial register, if applicable
What are the fees?
  • no costs for application/registration with the German Federal Film Board and the notification
What deadlines do I have to pay attention to?
  • Once the FFA has identified you, you will generally be given a period of 4 weeks to answer questions and clarify the facts of the submission

Notification and payment of the film tax:

  • Reporting of sales figures: annually by 31.7. of the following year
  • Payment of the film tax: semi-annually on January 1 and July 1 of each year
Processing duration
  • Registration by the FFA is usually carried out within 1 week after final clarification of the submission facts.
  • After registration, you will receive notification of the film submission, usually in December before the due date.
Legal basis
Appeal
  • Appeal (1 month) against administrative acts (notices)
  • Legal action (1 month) against notices of objection
Applications / forms

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

Weiterführende Informationen
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Teaser

If you show cinema films as a television broadcaster or program marketer, you must pay a film tax under certain conditions.

Process flow

You must report your net sales to the German Federal Film Board (FFA) by e-mail in order to calculate the film tax.

  • 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 notification.
  • Pay the film tax in the fixed amount or issue the FFA with a SEPA direct debit mandate

Requirements

The film tax must be paid and the corresponding notifications made:

  • public television broadcasters
  • private television broadcasters
  • pay-TV broadcasters
  • program marketers

Which documents are required?

  • Extract from the commercial register, if applicable

What are the fees?

  • no costs for application/registration with the German Federal Film Board and the notification

What deadlines do I have to pay attention to?

  • Once the FFA has identified you, you will generally be given a period of 4 weeks to answer questions and clarify the facts of the submission

Notification and payment of the film tax:

  • Reporting of sales figures: annually by 31.7. of the following year
  • Payment of the film tax: semi-annually on January 1 and July 1 of each year

Processing duration

  • Registration by the FFA is usually carried out within 1 week after final clarification of the submission facts.
  • After registration, you will receive notification of the film submission, usually in December before the due date.

Legal basis

Appeal

  • Appeal (1 month) against administrative acts (notices)
  • Legal action (1 month) against notices of objection

Applications / forms

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

Weiterführende Informationen

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

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