Film levy from cinema operators

You must report your visitor and turnover figures online to the Filmförderungsanstalt for the calculation of the film levy.

If you open or operate a cinema with screens (indoors):

• Register in the online portal Filmabgabe of the German Federal Film Board. You must provide the following information when registering:
  • Location where you operate your cinema
  • Name of the operator
  • Contact
  • 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 mail.
  • Your operator and screen number(s) and
  • your password for the online portal.
• Log in to the online portal Filmabgabe with your operator number (user number) and password and submit your sales and visitor figures to the FFA on a monthly basis via this portal. You can report these figures as follows:
  • electronically by file or by 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 notice of the film levy due on a regular basis by post.
• Payment for screens subject to the levy is due in parallel with the notification on the 10th of the following month. Give the FFA a SEPA direct debit mandate or pay your film levy by bank transfer.

If you open or operate a seasonal cinema, such as an open-air or drive-in cinema (outside)

• You must first apply in writing or by e-mail to the Association of Film Distributors (VdF) for open-air status without providing your operator and screen number. You must provide the following information for this:
  • 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 dates of your screen (From when to when do you operate your seasonal cinema?).
• You must also provide this information to the Film Board via email or regular mail.
• The FFA will send you by e-mail
  • Your operator and screen number/s and
  • your password for the online portal.
• Log in to the online portal Filmabgabe with your operator number (user number) and password and use it to submit your sales and visitor figures to the FFA on a monthly basis. You can report these figures as follows:
  • electronically by file or by 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 registration and send you the notice of the film levy due by post on a regular basis.
• The payment for screens subject to levy is due parallel to the notification on the 10th of the following month. Give the FFA a SEPA direct debit mandate or pay your film levy by bank transfer.

The film levy must be paid by

• Cinema operators and organizers of film screenings in Germany (film halls/indoor and seasonal cinema/outdoor),
  • who hold film screenings with a duration of more than 58 minutes in return for an admission fee and
  • whose net sales from admission tickets in the previous year exceeded EUR 100,000 per screen.

Notice:
Mandatory other payments such as mandatory donations also count as admission and are included in net ticket sales.
Free tickets may not be reported.

When applying/registering with the German Federal Film Board (FFA), you must submit:

• Commercial register excerpt or association register excerpt
• Business registration, if applicable

• no costs for application/registration and reporting

Reporting and payment of the film levy:

• Reporting of sales figures: monthly, on the 10th of the following month in each case.
• Payment of film levy: monthly, in each case on the 10th of the following month

• Allocation of operator and screen number: usually 1 to 2 working days.
• Calculation of the film levy after reporting the turnover and visitor numbers: The levy amount is displayed in the portal if reported manually. POS systems calculate the levy due automatically using the stored levy rate.

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

• Objection (1 month) against administrative acts (notices)
• Action (1 month) against objection notices

Forms: no

Online procedure possible: yes

Written form required: no

Personal appearance required: no

• Anmeldung/Registrierung im Online-Portal für Filmabgabe auf der Internetseite der FFA