But crucially, the bizarre tax laws in Germany mean that any wealthy Germans who invest in a movie can write-off the production cost, delay paying their taxes and generally reduce their tax burden. When you disseminate all the boring legal business law surrounding it the bottom line is this – the German investors in a movie only pay tax on any RETURNS the movie makes, their investment is 100% deductible, so the minute the movie makes a profit, said investor has to start paying tax. Plus the investors can actually borrow money to put towards investment and write that off too. Assuming you’re a sharp enough businessman you have a potential goldmine in the making; a way to make money from investing in bad movies...