Tax Incentives & Grants - Germany

Germany offers a comprehensive array of financial incentives and support mechanisms to attract both domestic and international film and television productions.

Germany's combination of federal and regional incentives, along with its skilled workforce and state-of-the-art facilities, continues to make it a compelling destination for audiovisual productions seeking both financial benefits and rich cultural settings.Here's an expanded overview of the key programs and recent developments:

  • The German Federal Film Fund (DFFF) is the cornerstone of Germany's national film incentives, supporting a broad range of audiovisual productions.

    Key Features

    • DFFF I:

      • Grants cover up to 20% of German production costs, increasing to 25% for projects with higher local expenditure.

      • Designed for films with a total production budget exceeding €1 million.

      • Minimum German production expenditure:

        • 25% of the total budget for projects up to €20 million.

        • 20% for projects with budgets over €20 million.

    • DFFF II:

      • Targets high-budget productions with total costs exceeding €20 million and German production expenses over €8 million.

      • Provides grants up to 25%, increasing to 30% for approved German production costs as of 2024.

      • Encourages large-scale international productions to spend extensively in Germany.

    Eligibility Criteria

    • Projects must pass a Cultural Test, demonstrating alignment with German or European cultural values.

    • Productions must involve a German production company or an international co-producer with a German partner.

  • The GMPF is tailored for high-end TV and VOD productions, emphasizing series, TV films, and digital content.

    Key Features

    • Grants up to 30% of approved German production costs.

    • Fiction series must meet minimum production costs:

      • €30,000 per minute or €1.2 million per episode.

    • Documentaries require a minimum budget of €9,000 per minute or €360,000 per episode.

    • Feature films must have production budgets exceeding €25 million.

    Eligibility Criteria

    • At least 40% of total production costs must be incurred in Germany.

    • Projects must be intended for distribution on German TV or VOD platforms.

  • Germany’s decentralised government system allows its 16 federal states to offer additional financial support through regional film funds. These programs often complement federal incentives, enabling producers to maximize their financial support.

    Medienboard Berlin-Brandenburg

    • Funding: Approximately €40 million annually.

    • Eligibility:

      • Projects must spend a significant portion of their budget in the Berlin-Brandenburg region.

      • Supports feature films, TV productions, and digital content.

    FilmFernsehFonds Bayern (FFF Bayern)

    • Funding:

      • Covers development, production, and distribution costs.

      • Special funding streams for international co-productions.

    • Eligibility:

      • Projects must have a cultural or economic connection to Bavaria.

    MFG Filmförderung Baden-Württemberg

    • Funding:

      • Annual budget of approximately €15 million.

      • Focuses on creative and innovative projects.

    • Eligibility:

      • Productions that enhance regional cultural diversity and involve local talent.

    Nordmedia – Lower Saxony and Bremen

    • Funding:

      • Offers development, production, and distribution grants.

      • Annual budget: Approximately €10 million.

    • Eligibility:

      • Projects must shoot at least part of the production in Lower Saxony or Bremen.

    Mitteldeutsche Medienförderung (MDM)

    • Funding:

      • Supports projects in Saxony, Saxony-Anhalt, and Thuringia.

      • Annual budget: Approximately €15 million.

    • Eligibility:

      • Productions must contribute to the cultural and economic development of central Germany.

    Filmförderung Hamburg Schleswig-Holstein

    • Funding:

      • Grants available for production, development, and distribution.

      • Annual budget: Approximately €11 million.

    • Eligibility:

      • Projects must benefit the local economy or showcase regional culture.

  • Germany allows producers to stack federal and regional incentives, significantly reducing production costs. For example:

    • A €20 million film shot in Berlin might receive:

      • €5 million from DFFF I (25% of German production costs).

      • €1.5 million from Medienboard Berlin-Brandenburg.

      • Total support: €6.5 million, covering 32.5% of the budget.

  • Cultural Test

    • Required for all federal and most regional incentives.

    • Evaluates cultural, artistic, and economic contributions to Germany or Europe.

    • Points are awarded for:

      • Use of German or European locations, crew, and talent.

      • Storylines with cultural, historical, or artistic relevance.

    Minimum Spending Requirements

    • Federal programs require a minimum of 25% of production costs to be spent in Germany.

    • Regional funds often require similar thresholds for local expenditure.

    Co-Production Partnerships

    • International producers must partner with a German co-producer to access federal and regional funds.