Creation of the tax on television advertising (3%) and the tax on electronic communications operators (0.9%)

To offset the removal of evening advertising on France Télévisions channels, the law of 5 March 2009 creates two taxes paid into the general budget. The tax on advertising broadcast by television channels (Article 302 bis KG of the General Tax Code) is due from each broadcaster established in France at 3% of annual advertising revenue above €11 million per service, after a 4% allowance; the rate is 1.5% in 2009, 2% in 2010 and 2.5% in 2011 for services not broadcast in analogue, and the tax is capped at 50% of the increase in the base compared with 2008, with a 1.5% floor, until analogue switch-off. The tax on services provided by electronic communications operators (Article 302 bis KH) is due at 0.9% of turnover above €5 million. Both taxes apply from publication of the law, with instalments in 2009.