Research group at imec & Vrije Universiteit Brussel

Policy Brief

Policy brief #21: The state of play of ‘Netflix taxes’ in European Member States

Since the adoption of the new Audiovisual Media Services directive several European Member States have adopted investment obligations for over-the-top players like Netflix and Amazon. Other countries are actively exploring this. The Flemish Department of Culture, Youth and Media asked imec-SMIT to study the implementation of the so-called ‘Netflix tax’ in different EU Member States. The report has been finalised and can be downloaded here. This policy brief provides an overview of existing approaches of European Member States with regard to the imposition of investment obligations for both domestic and foreign on-demand audiovisual media services providers. It illustrates that, despite the common objectives, the approaches followed differ significantly. The report and this policy brief reflect the opinions of the researchers only. Findings are based on document analysis and contacts with media law experts from various Member States. While the report does not claim to provide an exhaustive overview of what is essentially a moving target, it is the most recent and complete account of what is going on in this area of policy-making.

(Photo by Mollie Sivaram on Unsplash)

Click here to download the policy brief.