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France: Signed Digital Service Tax Bill (GAFA Tax)

Policy overview

Description

Signed Digital Service Tax Bill (GAFA Tax)

On 24 July 2019, the President of France signed into law the Digital Services Tax and Corporate Tax Rate Change (DST). The DST introduces a 3% tax on the revenue generated from providing “digital interface” and “targeted advertising” services in Fra…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2019-03-06
under deliberation

On 6 March 2019, the French Minister of Economy and Finance introduced the Digital Services Tax and…

2019-07-11
adopted

On 11 July 2019, the Digital Services Tax and Corporate Tax Rate Change Bill (DST Tax) was adopted …

2019-07-24
adopted

On 24 July 2019, the President of France signed into law the Digital Services Tax and Corporate Tax…

2021-10-21
adopted

On 21 October 2021, a joint statement on a transitional approach to existing unilateral measures wa…