Draft: draft bill introducing a cultural levy of 6% on turnover generated by Danish and EU-based digital streaming platforms and services in Denmark

• The draft bill proposes to introduce the levy as a financial culture contribution, collected from digital streaming platforms and services that offer on-demand streaming services aimed at a Danish audience.
• The draft bill will be subject to public comment until 12 September 2022, after which it will be presented in Parliament.
• The Danish Government has assessed that the cultural levy should not conflict with the BEPS 2.0 Agreement and it is intended that the proposed cultural contribution levy should follow the BEPS 2.0 Agreement.

Source

• Deloitte
• EY