Cullen International's latest benchmark provides an overview of whether video on demand (VOD) / over-the-top (OTT) platforms such as Netflix are subject to a tax aimed at funding national film/audiovisual creation.

It covers nine EU member states (Finland, France, Germany, Italy, Netherlands, Poland, Spain, Sweden and the UK), as well as seven countries in the Americas (Argentina, Brazil, Chile, Colombia, Mexico, Canada and the US).

In the EU, film funding and associated taxes are covered by the member states' legislation. Among the countries covered by the benchmark, we see that Germany and France have already introduced a special tax on VOD/OTT platforms such as Netflix and that non-national providers are also obliged to contribute financially.

In the Americas, Brazil collects a tax from Netflix-type services to fund the national production of audiovisual content, whereas the other countries in the scope of this research do not. 

This new benchmark has been published in the scope of our Media services.