Denmark Introduces 2% Streaming TV Levy to Support Local Production, Compliant with OECD Guidelines

• Denmark imposes a 2% streaming TV levy starting January 2024
• The tax is on non-resident providers of streaming TV and films
• The tax will increase to 5% if the provider invests less than 5% of its Danish revenues in Danish-language content
• The levy does not apply to news or sport content, or content where the provider has no editorial control.

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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