Latest country to impose tax on foreign streamers to support local TV production; will not contravene OECD BEPS Pillar 1
Denmark is joining Switzerland, Portugal and Spain with a 2% turnover tax on non-resident providers of streaming TV and films. This will rise to 5% if the provider invests less than 5% of its Danish revenues in Danish-language content.
The implementation date is 1 January 2024.
The levy is not imposed on news or sport content. Nor on other content where the provider has no editorial control.
France has a long-standing charge, too. This includes Netflix, Amazon Prime and Disney+. Netflix is already a local producer, being a partner on the political drama, Borgen.
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The Danish Ministry of Taxation believes that this tax will not contravene the agreement struck by 137 countries in October 2021 at OECD Pillar 1 unilateral digital services taxes.
European taxes on streaming films and TV
- France and Italy require up to 20% of turnover to be invested locally
- Switzerland as voted for a 4% charge
- Portugal has imposed a 1% charge
- Romania is proposing a levy to subsidise local film making
Europe Digital Services Taxes (DST)
| Country | Status | Rate | Annual sales threshold | Scope | |
| In-country income | Global income | ||||
| EU Digital Levy | Paused | 3% | EU €50m | €750m | Marketplaces; advertising |
| Austria | Jan 2020 | 5% | €25m | €750m | Advertising |
| Belgium | Paused | 3% | €5m | €750m | Advertising; Intermediation; Data Transmission |
| Czech | Proposed | 5% | CZK 100m | €750m | Advertising; digital services |
| Denmark | Jan 2024 | 2% | Streaming video | ||
| France | Jan 2019 | 3% | €25m | €750m | Digital interface; advertising; user data |
| Greece | Jul 2019 | Nil | n/a | Tourist accomodation | |
| Hungary | Jul 2019 | 0% to Dec 2022; then 7.5% | HUF 100m | n/a | Media content; Advertising |
| Italy | Jan 2020 | 3% | €5.5m | €750m | Advertising; digital interfaces; user data |
| Latvia | Paused | 3% | €750m | Digital interface; advertising; user data | |
| Norway | Paused | Subject to progress on OECD plans | |||
| Poland | Jul 2020 | 1.5% | Streaming media and Audiovisual media service and audiovisual commercial communication | ||
| Poland 2 | Proposed | 7% | Digital services | ||
| Portugal | Feb 2021 | 1.5% | Video-sharing platforms and subscription TV streaming (1%) | ||
| Portugal 2 | Proposed | 7% | Streaming video services | ||
| Slovenia | Proposed | Advertising; user data | |||
| Spain | Jan 2021 | 3% | €3m | €750m | Advertising; user data |
| Turkey | Mar 2020 | 7.5% | TRY 20m | €750m | Advertising; Content; social media |
| UK | Apr 2020 | 2% | UK £25m | £500m | Marketplaces; Social media; search engines |
