If you've ever wondered how Uwe Boll keeps being able to make movies, look no further than this blurb from CinemaBlend. 

Often you will find that filming in a certain country offers incentives and tax breaks not offered in the US. Usually though, you’ll find that in order to be entitled to them, you have to meet certain conditions, for example filming in that particular country and/or employing a certain percentage of native workers as your film crew. Germany has these incentives but, crucially, no such restrictive requirements put upon them. Germans can fund your movie and you can make it wherever and however you like.

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...

Uwe took advantage of this loophole and has been a director ever since.  They've recently closed the loophole but projects already in development were grandfathered in so Uwe still has some properties which can lose money and make his financiers rich. 

Uwe's films haven't improved but apparently CinemaBlend's opinion of him has. Boll's latest "In the Name of the King: A Dungeon Siege Tale" was well on its way to matching "One Missed Call" as the worst reviewed film of the year ("Call" has a 0% at Rotten Tomatoes) but CinemaBlend's three star review (the only positive review) saved it. (Well, kind of saved it; over at Metacritic, Uwe's film is ranked last with a 17% rating to 24% for "One Missed".)