German Federal Film Fund (DFFF) & German Motion Picture Fund (GMPF)
Germany's federal support comes as non-repayable grants (not tax credits): 30% of approved German production spend under the DFFF and the high-end/VFX-focused GMPF. Crucially these draw from a capped annual budget (rising to €250M/yr from 2026), so a grant is not guaranteed — you apply at least six weeks before shooting and pass a cultural test. DFFF II for production services caps at €25M per film.
How the program works
- • 30% grant on approved German spend
- Max effective rate: 30%
- • Minimum qualified spend: €0
- • 30% applies to approved German production costs (minimums vary by format, ~€1M for a feature).
- • These are selective grants from a CAPPED fund — approval depends on budget availability, not just eligibility.
- • A standalone ~30% tax-incentive model is planned under the FFG reform but is not yet law as of mid-2026.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a grant. Funds are paid directly, typically after audit and compliance, subject to availability.
Capped fund (~€250M/yr from 2026). DFFF II caps at €25M/film; GMPF high-end series at €20M/season.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.