If no such impairments are to be expected, e.g. when shooting with a simple hand camera without further equipment, permits tend not to be required.

 

Should shooting call for additional measures such as road blocks, stopping restrictions and the like, an additional exemption permit pertaining to traffic law (‘straßenrechtliche Ausnahmegenehmigung’) must be duly applied for. Both permits can be applied for by filling in the Film Commission’s so-called Motivbogen (‘motif-sheet’). The use of public waterways, landscape conservation areas and natural reserves also tends to be subject to authorisation, as is the case with night-time, traffic and aerial filming, the use of trailers and heavy goods transports.

 

Shooting with children requires an exemption permit due to the prohibition to employ minors. The permit regulates at what times and for how long boys and girls may be permitted to work, how many rests they require and what the maximum allowable time is that they may spend on the set.

 

 

A large number of people is involved in the making of a film. From the scriptwriter with his first exposé to the cutter in the final completion of the film, they all contribute to a production’s success throughout the various stages of development. 

 

Some of these contributions to a film production contain inventive creations that are specially protected as “intellectual property”. In Germany this protection ensues by means of Urheberrecht (copyright). Its legal basis is laid down in the copyright laws (Urheberrechtsgesetzs/UrhG). These state the rights and duties of authors, acting artists, cinematographers, producers, TV channels and other participating parties.

 

According to UrhG only the originators of protected works of literature, science and art are considered “Urheber” (lit: authors). Section 2, subsection 1 (UrhG) contains an exemplary list, section 2, subsection 2 states that only “personal intellectual creations” can be termed a work.

“Personal” means that the creation must have been made by an individual. In this regard German right differs from American right, which speaks of “works made for hire”. In the USA, an author who is commissioned by a production company to write a script, tends not to hold the rights to his book; these rights lie directly, immediately and exclusively with the instructing party.

One speaks of an “intellectual creation” when the same is characterized by an individual, creative style. The mere idea for a film does not suffice here; only in a concrete form can it be subject to protection. This need not be a complete screenplay; an exposé disclosing the film’s main characteristics suffices.

 

An author can economically exploit his work by conceding other people usage rights to his work. Here special care must be taken in explicitly naming the usage rights to be transferred within an agreement. If this is not the case, in accordance with German copyright law, only those financially significant usage rights are transferred as are essential for the performance of contract. E.g. if a screenplay is made into a cinema film, the producer does not automatically hold the TV rights of the property. However, TV rights tend to be essential for the successful exploitation of a feature film.

 

Besides the works themselves, UrhG also protects the accomplishments of those people and companies who contribute to the form of a work without creating an own work. In the field of film productions this includes actors, camerapeople, producers and broadcasting companies, i.e. those people who are essentially dealing with the realization and exploitation of a work.

 

Finally a recent fundamental alteration within copyright law must be pointed out. According to section 137 l, the new usage rights for works are automatically conceded as of 1^st January 2008, unless the author has appealed by 31. 12. 2008. This alteration is particularly relevant for many older usage agreements made in the 60s, 70s and 80s, when many of today’s known and technically conceivable means of usage were as of yet unaccounted for (e.g. video on demand, Web TV, etc.). Thus producers gain the possibility of exploiting older, often unused productions from their archives by means of new media and digital means of distribution.  

 

 Rights of Entry and Residence, Employment

 

Citizens of European Economic Area (EEA) member states do not require work permits in Germany. The EEA includes the countries of the European Union (with temporary restrictive arrangements for employees from East European EU member states) as well as Liechtenstein, Iceland, Norway and Switzerland. Employees from other countries are usually required to present residence permits and work permits. These are issued by the Aliens Registration Office responsible. This regulation not only applies to employees who wish to come to Germany for a particular film production, but also to men and women who are already domiciled or habitually resident in Germany.

 

Foreign employees require a visa in order to enter into Germany. This must be applied for at Germany’s representative offices (embassy, consulate) in their respective home countries. We strongly advise this to be taken care of at an early stage. Citizens from the EU and a number of other states with corresponding treaties are exempt from requiring a visa.

Information on the employment of foreign staff is given by Zentrale Ausländerbehörde (central aliens department) in Hamburg and the aliens departments of the districts and independent cities of Schleswig-Holstein as well as their respective employment offices.

Furthermore, Hamburg and Schleswig-Holstein boast more than one hundred consulates as contacts available for any questions pertaining to entry and duration of residence.

A Carnet A.T.A. – a carnet for the temporary entry of goods – is required for the tax-free entry and later ensuing exit of professional gear such as camera, lighting and sound equipment. It is issued by the German Chambers of Industry and Commerce (IHK) to all enterprises and natural persons resident in the respective chamber’s field of jurisdiction. Use of the Carnet is currently admissible in 63 countries.

 

 

 

The following factors are of particular relevance for films and television productions with an international focus: input tax deduction, the regulations of the German income tax law under section 50 a, subsection 4 (EStG), as well as the international double tax agreements.

 

Foreign production companies who draw benefits in Germany can under certain circumstances be reimbursed the value added tax that they have been charged with. In Germany the standard rate for value added tax amounts to 19 percent, a rate of 7 percent applies for a number of goods and services. The body responsible for matters tax rebates for foreign entrepreneurs in Germany is the Federal Central Tax Office.

 

Income in the field of film and television productions through the exploitation of foreign rights or artistic performances by actors with restricted tax liability is subject to tax deduction in compliance with section 50 a, subsection 4 EStG. It should be noted that the production company must undertake the tax deduction for an actor as tax debtor and pay it over to the responsible fiscal authority. This tax deduction currently amounts to 20 percent of the income for actors and other professions as quoted under section 50 a, subsection 4, paragraphs 1 and 2 EStG.

Should the artist in question not be a permanent resident of Germany, then the regulations of a so-called double tax agreement may apply, if this last allows for further recovery of German tax deductions. Double tax agreements between various states prevent natural and juristic persons who gain income in both states from being charged taxes in both states – i.e. from being charged double tax. In these cases, too, the Federal Central Tax Office (BZSt) is responsible and is available for giving information.

 

Further information is given by the German Chambers of Industry and Commerce and the German Chambers of Foreign Trade.