The Danish government has launched a public consultation on a draft bill for the introduction of a cultural contribution on streaming (media) service providers such as Netflix, Amazon Prime, and HBO. As agreed earlier in the year, the cultural contribution would be in the form of a levy at the rate of 6% on the turnover derived in Denmark from such services. Providers subject to the contribution include those with annual turnover of over DKK 15 million. The contribution would be paid annually based on the turnover in the previous year. As drafted, the cultural contribution would enter into force on 1 January 2023, with the first payment due in 2024 on the taxable turnover in 2023.
Source Orbitax
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