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Denmark proposes cultural levy on providers of on-demand streaming services

  • A broad political agreement has been reached to impose a levy on streaming service providers in Denmark.
  • A bill including the new levy is expected to be presented later in 2023. 
  • The base for the cultural levy will be the streaming service providers’ revenues generated in Denmark. A basic rate of 2% of the Danish revenues will apply to all on-demand streaming companies. A 3% surcharge will apply to companies that invest less than 5% of their Danish revenues in Danish content; i.e., the total rate will be 5%.

Source: EY

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