Decree no. 2017-1364 of 20 September 2017, published in the Official Journal today, extends the tax on videograms to all video platforms, paid or free, whether they are established in France or abroad.
This "video tax", of 2%, is allocated to the Centre national du cinéma et de l'image animée to finance support for creation. Its origin dates back to 1993 for physical videos (VHS/DVD). In 2004, this tax was extended to French sites paying video on demand.
In 2013, the French Parliament extended the tax to pay video platforms installed abroad on their sales made in France thanks to their subscribers. In 2016, a new extension was voted by Parliament for all platforms composed mainly of free videos, whether they are established in France or abroad. In this case, it concerns the advertising revenues of these platforms.
These two extensions, after being submitted to the European Commission, can now enter into force thanks to the publication of the decree.
"This is a strong symbolic measure for the world of creation, says Françoise Nyssen, Minister of Culture. This is a new step in the integration of video platforms in the funding ecosystem for French and European works.
"This is the meaning of history too, specifies the minister. The French ecosystem of support for film and audiovisual creation has been based on a simple principle since the creation of the CNC more than 70 years ago: all broadcasters fund the creation. The CNC was first financed by the movie theatres, which were joined by television channels, video distributors, telecom operators and now all online video platforms that broadcast in France. '