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France: Finance Act of 2024 including taxation on music streaming services (Act No. 2023-1322)

Progress

Current status
in force
01 Jan 2024 in force

Scope

Implementers
France
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
streaming service provider
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

01 Jan 2024
in force

Finance Act of 2024 including taxation on music streaming services entered into force (Act No. 2023-1322)

On 1 January 2024, the Finance Act of 2024 entered into force. Article 53 of the Act introduces a 1.2% tax on music streaming services. The tax applies to platforms operating on a subscription or advertising-funded model that provide access to recor…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament

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