Distribution of TV Revenues in the 3. Liga 2026/27: Equal Shares for All Clubs

Distribution of TV Revenues in the 3. Liga 2026/27: Equal Shares for All Clubs

In a unique approach compared to other German professional leagues, the 3. Liga allocates its media revenues without performance-based components or viewer bonuses. For the 2026/27 season, each of the 18 eligible clubs will receive precisely 1.31 million euros. This marks the final season of the current rights cycle, with decisions on future revenue expected by October 1, 2026.

Key Figures at a Glance

| Metric | Value 2026/27 | |---------------------------------------|----------------| | Total Volume Rights Cycle 2023/24–2026/27 | 104.8 million € | | Media Revenues per Season | 26.2 million € | | Share DFB GmbH & Co. KG (10%) | 2.62 million € | | Distribution to Clubs (90%) | 23.58 million € | | Eligible Clubs | 18 (out of 20) | | Distribution per Club | 1.31 million € | | Distribution Principle | Equal distribution | | Rights Holder Live | MagentaSport (all 380 matches) |

Who Markets the 3. Liga?

Unlike the Bundesliga and 2. Bundesliga, the 3. Liga is operated by the DFB. The central marketing of national audiovisual rights is managed by DFB GmbH & Co. KG.

The current rights structure includes:

• MagentaSport (Telekom): Live coverage of all 380 season matches, with 312 being exclusive. Telekom has been broadcasting the league since 2017.
• ARD and Regional Channels: 68 live matches per season are available on free-to-air television, featuring two games each weekend.
• ARD and ZDF: Additionally, a comprehensive highlights package is provided.
• DAZN and Sky: Hold highlight rights for all matches.

Over the four years from 2023/24 to 2026/27, the DFB reports licensing revenues totaling 104.8 million euros, averaging 26.2 million euros per season. This represents a significant increase of over 60% compared to the previous cycle, which averaged around 16 million euros annually.

The Distribution Key: 90 to 10, Then Divided by 18

The distribution mechanism operates in two steps:

Step 1 – Initial Deduction. Ten percent of the media revenues, approximately 2.62 million euros per season, is retained by DFB GmbH & Co. KG. This portion funds essential services, including the central collection of official match data, which has been provided to clubs at no cost since the 2023/24 season.

Step 2 – Equal Distribution. The remaining 90%—23.58 million euros—is equally divided among the clubs. Reserve teams from licensed clubs are excluded from this distribution. In December 2022, the supervisory board and shareholders' meeting of DFB GmbH & Co. KG established this distribution key for the entire cycle, following a majority vote in favor of maintaining it. Former DFB Vice President Peter Frymuth emphasized that the aim was to foster balanced competition, a hallmark of the league.

This means there are no tiers, no placement components, and no youth or interest pillars. The last-placed team receives the same amount as the champion.

The 2026/27 Distribution Breakdown

In the 2026/27 season, 20 teams will compete in the 3. Liga, including two reserve teams. The club fund of 23.58 million euros will be divided among 18 recipients:

23,580,000 € ÷ 18 = 1,310,000 € per Club

| Club | TV Revenue 2026/27 | |-------------------------------|---------------------| | Alemannia Aachen | 1,310,000 € | | F.C. Hansa Rostock | 1,310,000 € | | FC Ingolstadt 04 | 1,310,000 € | | FC Viktoria Köln | 1,310,000 € | | FC Würzburger Kickers | 1,310,000 € | | Fortuna Düsseldorf | 1,310,000 € | | 1. FC Saarbrücken | 1,310,000 € | | MSV Duisburg | 1,310,000 € | | Rot-Weiss Essen | 1,310,000 € | | SC Fortuna Köln | 1,310,000 € | | SC Preußen Münster | 1,310,000 € | | SC Verl | 1,310,000 € | | SG Sonnenhof Großaspach | 1,310,000 € | | SSV Jahn Regensburg | 1,310,000 € | | SV Meppen | 1,310,000 € | | SV Waldhof Mannheim | 1,310,000 € | | SV Wehen Wiesbaden | 1,310,000 € | | TSV Havelse | 1,310,000 € | | TSG Hoffenheim II | 0 € | | VfB Stuttgart II | 0 € |

Total

23,580,000 €

The U23 Effect: How Reserve Teams Impact Distribution

A notable aspect often overlooked in public discussions is that the club fund remains fixed at 23.58 million euros, regardless of the number of teams in the league. Thus, the presence of additional reserve teams reduces the divisor, increasing the per capita distribution for all other clubs.

| Reserve Teams in the League | Recipients | Distribution per Club | Difference to 2026/27 | |-----------------------------|------------|-----------------------|------------------------| | 0 | 20 | 1,179,000 € | −131,000 € | | 1 | 19 | 1,241,053 € | −68,947 € | | 2 (2026/27) | 18 | 1,310,000 € | – | | 3 | 17 | 1,387,059 € | +77,059 € | | 4 | 16 | 1,473,750 € | +163,750 € |

For instance, during the 2024/25 season, when three reserve teams were present—Borussia Dortmund II, VfB Stuttgart II, and Hannover 96 II—the distribution was approximately 1.39 million euros. Since the 2025/26 season, the league has only two U23 teams, leading to a theoretical loss of around 77,000 euros per season for each primary club, which can equate to about half a professional salary for clubs at the lower end of the league.

Context: The Economic Implications Within the League System

The financial gap between league levels is a critical factor in the German lower divisions:

| Level | Central Media Revenues per Club | |--------------------------------------------|----------------------------------| | Bundesliga (Last Place, 2025/26) | approx. 32.8 million € | | 2. Bundesliga (Only Equal Distribution, 2026/27) | 6.2 million € guaranteed | | 3. Liga (Total Distribution, 2026/27) | 1.31 million € |

The disparity is stark: the total media revenue pool of the 3. Liga (26.2 million €) is less than what a single Bundesliga club at the bottom of the table receives. The equal distribution pillar in the 2. Bundesliga guarantees each second-tier club roughly 4.7 times what a third-tier club receives from central marketing.

Moreover, the significance of TV revenues within the financial statements of 3. Liga clubs is somewhat diminished. In the 2023/24 season, the league's total revenue was approximately 291.61 million euros (excluding reserve teams), with central media revenues accounting for only about eight percent of total earnings. Matchday income, sponsorship deals, and transfer revenues dominate, leading to significant disparities between traditional clubs with high attendance and smaller locations.

The Debate: Equal Distribution vs. Performance-Based Allocation

The distribution method is not without controversy. In March 2026, Energie-Cottbus coach Claus-Dieter Wollitz advocated for a performance-based distribution, arguing that it should matter economically whether a club finishes tenth or thirteenth—pointing out the complete absence of financial incentives for competitive performance in the 3. Liga.

Conversely, the DFB's official stance is that the league's balance is a unique selling point and a value in itself. They argue that a performance component would disproportionately affect clubs with the weakest revenue bases, exacerbating existing inequalities observed in the Bundesliga and 2. Bundesliga.

Looking Ahead: The Rights Cycle from 2027/28

The 2026/27 season concludes the current contract period. In April 2026, the DFB re-tendered the national audiovisual exploitation rights, again for a four-year term, from 2027/28 to 2030/31.

Key points of the process include:

• Registration Deadline: September 22, 2026 (no exclusion deadline)
• Auction Phase: September 29 to October 1, 2026
• Structure: Live rights in three scenarios, with the possibility of complete acquisition of all live rights by a single buyer
• Free-TV Guarantee: At least 38 matches per season available on free-to-air television, potentially more depending on bidding competition
• Additionally: Comprehensive highlight packages for both free and pay TV

DFB General Secretary Holger Blask highlighted the league's sporting and economic development and its role in talent promotion during the tender announcement.

Two critical questions remain for club calculations from 2027/28: First, the expected revenue volume—club insiders have recently suggested a target of 35 to 40 million euros per season, which would translate to a distribution of approximately 1.75 to 2.0 million euros per club. Second, the distribution key: this will again be determined by the shareholders' meeting and supervisory board of DFB GmbH & Co. KG and has yet to be finalized.

Methodology and Sources

All distribution amounts presented are derived from the total volume published by the DFB (104.8 million € for four seasons) and the agreed 90/10 key, calculated based on the number of eligible clubs for the 2026/27 season. The DFB does not disclose individual club payment records; however, the rationale is clear under strict equal distribution.

• DFB GmbH & Co. KG: Decision on distribution key from 2023/24 (December 2022)
• DFB: Tender for national media rights for 3. Liga from 2027/28 (April 2026)
• liga3-online.de: Season preview 2026/27, distribution per club
• kicker: Reporting on rights allocation and distribution key
• DFB Report on the economic situation of the 3. Liga (Revenue data 2023/24)