Denmark proposes cultural levy on providers of on-demand streaming services

Local contact

EY Global

14 Jun 2023
Subject Tax Alert
Jurisdictions Denmark
  • A broad political agreement has been reached to impose a levy on streaming service providers in Denmark.
  • A bill including the new levy is expected to be presented later in 2023.

On 14 June 2023, the Minister of Culture announced a broad political agreement regarding Danish media policy for the period 2023—2026, which, among other things, will introduce a cultural levy on on-demand streaming service providers.

The base for the cultural levy will be the streaming service providers' revenues generated in Denmark. A basic rate of 2% of the Danish revenues will apply to all on-demand streaming companies. A 3% surcharge will apply to companies that invest less than 5% of their Danish revenues in Danish content; i.e., the total rate will be 5%.

The revenues from the new levy will be used to finance the production of Danish movies, fiction series and documentaries. The timing of the introduction of the new levy is currently uncertain.

A bill is expected to be presented later 2023 that will implement the new levy. Before that happens, the government will examine whether the levy will observe European Union (EU) law, including the state aid rules and the Audiovisual Media Services Directive (EU 2018/1808) as well as the Organisation for Economic Co-operation and Development (OECD) rules on taxation of the digital economy.

The new levy will replace another proposal for a 6% cultural levy, introduced on 15 August 2022. For previous coverage, see EY Global Tax Alert, Denmark publishes draft bill introducing a cultural levy of 6% on turnover generated by Danish and EU-based digital streaming platforms and services in Denmark, dated 26 August 2022.


For additional information with respect to this Alert, please contact the following:

EY P/S, Copenhagen
  • Jens Wittendorff
EY P/S, Aarhus
  • Søren Næsborg Jensen

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.