Denmark will apply a cultural levy on on-demand audiovisual media service providers from 1 January 2024.A basic rate of 2% and a surcharge of 3% on Danish revenues will apply.The levy is applicable to services providers established in a European Union (EU) member state.On 19 December 2023, the Danish parliament passed Bill No. L 70 introducing a cultural levy on on-demand audiovisual media service providers. The law is applicable from 1 January 2024, and the first payment of the cultural levy must be made in 2025 based on the turnover in 2024.The base for the cultural levy will be the...