As an important component of popular culture, films fulfill many functions in society. In addition to displaying beliefs, values and modes of thought present in a particular culture or time, films are also a form of communication across culture, time and space. Through compelling stories, striking images and touching music, films at the same time also serve to entertain audiences. In recent years a large number of German comedies have been released in Taiwan to favorable reviews. As comedy is often built upon the unique elements of a culture, and with the number of German speakers in Taiwan currently very low, the humor present in German comedies must be translated and interpreted to be understood. To what extent the interpretation and translation of this humor involves the two languages and cultures talking past each other is something worthy of consideration. This paper utilizes functionalist theories of translation, taking the ＂Relevance-Adaptation Modell＂ theory as a starting point for the analysis of German humor in four German comedic films: Maria, He Doesn't Like It (Maria, ihm schmeckt's nicht!), Rabbit Without Ears (Keinohrhasen), Rabbit Without Ears 2 (Zweiohrküken) and Kokowääh. This analysis will include a focus on deviations and innovations present in the Mandarin subtitles. Hopefully this work will be of aid in comparing and contrasting culture and facilitating cross-cultural communication. Additionally, this work is intended to be of assistance to those engaging in the practice of translating German films and to those teaching German-Mandarin translation.
