My Top Ten (as usual) include the best "new" films I've seen this year in Germany. This includes first screenings at national festivals, direct to DVD releases, films made for TV, etc.
I have already seen (at least) ten great films this year, and I'd be comfortable with submitting the list as it is at the end of 2006. But I'm sure there will be changes, when I catch even more impressive stuff. 

These are so far my favorites:

1. Au-del de la haine Beyond Hatred (Olivier Meyrou / France / 2005) [98] 2.18.06
2. The New World [135min. version] (Terrence Malick / USA / 2005) [83] 2.12.06 
3. Kaalpurush Memories in the Mist (Buddhadev Dasgupta / India / 2005) [81] 2.17.06
4. Mizu no hana Water Flower (Yusuke Kinoshita / Japan) [76] 2.19.06
5. In Between Days (So Yong Kim / USA, Canada / 2006) [75] 2.12.06 
6. L-bas Down There (Chantal Akerman / Belgium, France / 2005) [75] 2.16.06
7. Babooska (Tizza Covi, Rainer Frimmel / Austria, Italy / 2005) [72] 2.13.06 
8. ...Es wird jemand kommen, der ja zu mir sagt Ruth (Michael Blume / Germany) [78] 2.18.06
9. Cach Hidden (Michael Haneke / France, Austria, Germany, Italy / 2005) [85] 3.12.06
10. Amour neutre Love neutral (Pierre Coulibeuf / France / 2005) [79] 3.22.06


runners-up (alphabetically):

46-okunen no koi Big Bang Love, Juvenile A (Takashi Miike / Japan / 2005) [64] 2.17.06
Aus der Ferne From Afar (Thomas Arslan / Germany / 2005) [72] 4.10.06
Invisible Waves (Pen-Ek Ratanaruang / Thailand, Netherlands / 2006) [65] 2.14.06
Kan shang qu hen mei Little Red Flowers (Yuan Zhang / China, Italy / 2006) [75] 2.16.06
Meninas Teen Mothers (Sandra Werneck / Brazil / 2005) [74] 2.15.06
Offside (Jafar Panahi / Iran / 2006) [73] 2.18.06
Profils paysans: le quotidien (Raymond Depardon / France / 2005) [72] 4.07.06
Visul lui Liviu Liviu's Dream (Corneliu Porumboiu / Romania / 2004) [63] 2.14.06