Progress

Current status
in force
01 Jan 2024 in force
19 Dec 2023 adopted
03 Nov 2023 under deliberation

Scope

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

Timeline of events

01 Jan 2024
in force

Cultural Contributions Act including levy on audiovisual media service providers entered into force (Bill No. L 70)

On 1 January 2024, the Cultural Contributions Act entered into force. The Act introduces a cultural levy on on-demand audiovisual media service providers. The levy applies to providers established in Denmark or another European Union member state th…

Source
Event type law
Action type implementation
Government branch executive
Government body central government
19 Dec 2023
adopted

Cultural Contributions Act including levy on audiovisual media service providers was adopted by Parliament (Bill No. L 70)

On 19 December 2023, the Cultural Contributions Act was adopted by the Parliament (Folketing). The Act introduces a cultural levy on on-demand audiovisual media service providers. The levy applies to providers established in Denmark or another Europ…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
03 Nov 2023
under deliberation

Cultural Contributions Act including levy on audiovisual media service providers was introduced to lower house of Parliament (Bill No. L 70)

On 3 November 2023, the Cultural Contributions Act was introduced to the lower house of Parliament (Folketing). The Act introduces a cultural levy on on-demand audiovisual media service providers. The levy applies to providers established in Denmark…

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