On the basis of the German Film Subsidies Act (FFG), cinema operators generally have to pay a film levy to the German Federal Film Board (FFA). The amount of the film levy charged to cinema operators
- is levied per screen and is based
- is based on the net sales from the admission tickets.
The film levy percentage is determined on the basis of the sales generated in the previous year. The following rules apply:
- If you had net sales of up to EUR 100,000 per screen in the previous year, you do not have to pay a film levy.
- If you had a net turnover of up to EUR 200,000 per screen in the previous year, you have to pay 1.8 percent of your net box office takings as a monthly film levy.
- If you had a net turnover of up to EUR 300,000 per screen in the previous year, you must pay 2.4 per cent of your net box office takings per month as a film levy.
- If you had a net revenue of more than EUR 300,000 per screen in the previous year, you must pay 3.0 percent of your net ticket revenue per month as a film levy.
To calculate the film levy, you must each month
- the net turnover, usually from ticket sales, and
- the attendance figures
of your cinema to the German Federal Film Board via the online portal Filmabgabe.
You do not have to pay Filmabgabe for film screenings lasting a maximum of 58 minutes. These may also not be included in the reports.
If you have just opened your cinema, the levy rate will be determined provisionally. At the end of the year, a projection is made and the levy rate is finalised.
- Extrapolation: net revenue divided by months played, times (x) 12 months equals (=) net revenue for the year.
In the case of a newly opened seasonal cinema (for example, open-air, drive-in), no extrapolation is made. Here, the total net turnover is taken and if it is higher than EUR 100,000, you have to pay the film levy for the screen.
The film levy is used to finance all measures of the German Federal Film Board (FFA).