This study, commissioned by the UK National Audit Office, analyses the implementation of the new European Single Payment Scheme of farm payments in Germany and Finland. This scheme was introduced by the European Union 2003 as a new way of supporting its farmers. A large number of production based subsidies was abolished and replaced by a new scheme, which distributes support to farmers based on the acreage they own and previous payments they received. Against a background of considerable implementation problems of this scheme in England, this research details the specifics of the national payment systems and implementation processes in Germany and Finland and compares the performance of these two countries.