Germany

Germany Film Incentives Overview

Germany Film Incentives offer up to 50% in combined rebates through national DFFF and regional film funds. Germany Film Incentives cover production, post, and local services, supporting both local and international co-productions.

The main federal incentive (DFFF I & II) provides up to 25%, while regional incentives can add another 25%. Germany Film Incentives require a cultural test and minimum spend, with rebates issued swiftly after auditing.

Germany Film Incentives make the country a top choice for high-budget productions with world-class crews and infrastructure.

Hoodlum Introduction

Hoodlum Film Fixers handle every aspect of the Germany Film Incentives process. From DFFF applications to regional fund strategy, we help ensure your project qualifies for Germany Film Incentives seamlessly.

With Hoodlum, Germany Film Incentives are easier to access, easier to manage, and easier to maximize.

Incentives Offered

The German Film Rebate offers attractive incentives to filmmakers through two main programs: the German Federal Film Fund (DFFF) and the German Motion Picture Fund (GMPF). Here’s what you can expect:

DFFF Incentives:

• Rebate: Up to 30% of approved German production costs
• Funding Cap: €5 million per project for feature films, documentaries, and animation
• Minimum Production Cost:
  • €1 million for feature films
  • €200,000 for documentaries
  • €2 million for animated films

GMPF Incentives:

• Rebate: Up to 30% of approved German production costs
• Funding Cap:
  • €5 million per film project
  • €20 million per season for high-end series
• Minimum Production Cost:
  • €25 million for film projects under DFFF II
  • €7.2 million per season for fiction series

Additional Benefits:

• Relaxed requirements for traditional theatrical release, allowing projects to be distributed via streaming platforms.
• Simplified and more efficient application process with streamlined procedures and faster disbursements.
• Both DFFF and GMPF require projects to pass a cultural test, ensuring they contribute to Germany’s cultural objectives.

Eligibility Criteria

To be eligible for the German Film Rebate, your project must meet specific cultural and production requirements:

• Project Types: Feature films, documentaries, animation, and high-end series.
• Cultural Test: Project must pass a cultural test to ensure contribution to Germany’s cultural objectives.
• Production Requirements: A local production company is required, and a significant portion of production costs must be spent in Germany.
• Rebate Percentage: Up to 30% of approved German production costs.
• Funding Caps:
  • €5 million per project for feature films and documentaries.
  • €20 million per season for high-end series.
• Application Process: Applications can be submitted at any time; funding is granted if requirements are met and funding is available.
• Additional Benefits: Simplified, efficient application process with streamlined procedures and faster disbursements.

Minimum Qualified Production Expenditure (QPE) Per Project

Minimum QPE depends on the production type:

• Feature Films: €1 million in total production costs.
• Documentary Films: €200,000 in total production costs.
• Animated Films: €2 million in total production costs.
• High-End TV Series:
  • Drama Series: €12,000 per minute
  • Animated Series: €8,000 per minute
  • Documentary Series: €3,500 per minute
  • Drama for Children: €8,000 per minute
  • Single Episodes: €1 million

Categories of Production Accepted for Evaluation

The German Film Rebate Scheme (DFFF and GMPF) accepts the following categories:

• Feature Films: Eligible for rebates up to 30% of approved German production costs, with minimum production cost requirements.
• Documentary Films: Eligible for rebates with specific minimum production costs.
• Animated Films: Rebates available for qualifying animated productions.
• High-End TV Series: Eligible for rebates up to 30%, with significant funding for qualifying productions.

Additionally, the scheme supports:

• International Co-Productions: Incentives to attract international productions to Germany.
• Film and Audiovisual Productions: Broad range including productions with cultural and artistic merit.

Qualifying Production Expenditures (QPE)

The German Economic Development Board, through initiatives like the DFFF, considers the following expenditures as QPE:

Pre-Production Expenditures

• Script development: writing, research, development.
• Location scouting: finding and securing filming locations.
• Casting: fees for casting directors and talent.
• Storyboarding: visual representation of sequences.
• Budgeting and scheduling: creating budgets and shooting schedules.
• Pre-visualization: digital mockups or animatics.

Production Expenditures

Cast and Crew Salaries and Fees:

• Payments to actors, directors, producers, crew, and other industry professionals.

Professional Fees:

• Directors, producers, screenwriters, cinematographers, editors, and other professionals.

Labour Costs:

• Salaries and wages for cast and crew members.
• Fees for freelance professionals.
• Benefits and payroll taxes.
• Costs for production assistants, coordinators, and support staff.

Equipment Rental Fees:

• Camera equipment: cameras, lenses.
• Lighting equipment: fixtures, generators.
• Sound equipment: recorders, microphones.
• Grip equipment: dollies, cranes, jibs.
• Specialized equipment: Steadicams, drones, motion control systems.

Location Fees:

• Fees for private properties.
• Fees for public locations.
• Permits and licenses.
• Location management fees.

Wardrobe and Costume Expenses:

• Costume design and creation.
• Costume rental and purchase.
• Maintenance and alteration.
• Wardrobe department salaries.

Set Design and Construction Costs:

• Set design fees.
• Set construction materials and labor.
• Set dressing and props.
• Set decoration fees.
• Specialized set construction (green screens, soundstages).

Special Effects and Stunts Expenses:

• Visual effects (VFX): CGI, animation, compositing.
• Special effects (SFX): pyrotechnics, smoke, fog.
• Stunt coordination and performers.
• Stunt equipment rental and specialized gear.

Catering, Craft, and Services Costs:

• Catering for food and beverages.
• Craft services (snacks, refreshments).
• Fees for craft service professionals.
• Catering staff costs.

Specialized Services:

• VFX services.
• Sound design and editing.
• Post-production (editing, color grading, finishing).
• Animation and graphics.
• Drone services and aerial filming.

Accommodation and Transportation Costs for Cast and Crew:

• Hotels and lodging.
• Transportation (vehicles, rentals).
• Travel costs (airfare, trains, taxis).

Travel Costs:

• Airfare, train and bus tickets.
• Car rentals.
• Taxi and ride-sharing services.
• Per diem allowances for meals and incidentals.

Miscellaneous:

• Office expenses (supplies, utilities).
• Communication costs (phone, internet).
• Insurance premiums (production, equipment, liability).
• Permits and licenses.
• Security services.

Post-Production Expenditures

• Editing and assistant editors’ fees.
• VFX costs.
• Sound design and mixing.
• Color grading and finishing.
• Music composition and licensing.
• Post-production facilities and equipment rentals.

Non-Qualifying Expenditures

These may include:

• Publicity and marketing costs (trailers, advertising, events).
• Distribution costs (delivery to platforms or theaters).
• Financing costs (interest, loan fees).
• Deferred costs (paid outside production period).
• Non-production related expenses (overheads, admin, personal).
• Expenditures incurred outside Germany (unless specifically allowed).

Application Process

The application process typically involves:

Step 1: Pre-Application

• Eligibility check for scheme criteria.
• Gather required documents (production plan, budget, script).

Step 2: Application Submission

• Complete application form with production details (concept, budget, schedule).
• Submit supporting documents: production plan, budget breakdown, script, key team, location details.

Step 3: Application Review

• Evaluation by German Film Fund (GFF) or authorities.
• Possible requests for additional information or clarifications.

Step 4: Approval

• Approval decision may be conditional.
• Enter grant agreement outlining terms and conditions.

Step 5: Production and Expenditure

• Commence production and incur expenses.
• Track and document expenditures to meet eligibility.

Step 6: Rebate Claim

• Submit rebate claim with detailed expenditures and documentation.
• Auditing and verification by authorities.

Step 7: Rebate Payment

• Receive rebate payment as percentage of qualifying expenditures upon claim approval.

Additional Requirements

• Regular reporting on progress, expenditures, and relevant info.
• Compliance with labor, safety, and environmental regulations.

Tips and Recommendations

• Apply early for timely review and approval.
• Ensure detailed, accurate budgeting and expenditure tracking.
• Comply fully with guidelines and regulations.

Ready to maximize your film incentives?

Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.