Tax breaks / incentives
In 2007, Germany launched the German Federal Film Fund (DFFF). Since then, the DFFF has supported over 520 film productions with grants totalling €296m. International co-productions can qualify for a rebate of up to 20%. This funding measure has played a major role in raising Germany’s profile as a film location and increasing the international competitiveness of the German film industry vs rival countries.
Although still in existence, in 2014 the government cut funding for this popular federal film tax incentive, reducing the amount available to €50m for 2015. It had previously stood at €70m The news of the cuts came as a shock to German and international producers, particularly after German culture minister Monika Grutters assured local producers in February 2014 that funding for DFFF would not be touched. Pledging to restore the finance, she succeded as of December 2014 increasing the funding with effect from 2016.
The DFFF aside, German support isn’t just limited to national level. A number of regional film funds provide efficient support to productions of any budget. Nearly all German states grant funds and additional soft money depending on local expenditure. The country has many regional film commissions, each of which is able to provide detailed information about regional and national filming incentives while also providing production support.