Aligning the value-added tax on digital publications with that levied on print media, 2019

Federal Government
Describe the main features of the policy/measure: 

Main aims:
Facilitating independent opinion forming through a diverse press landscape that should be able to offer high-quality content regardless of delivery channel; increasing diversity in the press and publishing landscape

Target groups:
Publishing houses; digital and print press; consumers

Expected results:
Whether in analogue or digital form, books, newspapers and magazines will be subject to the same tax rates

What are the results achieved so far through the implementation of the policy/measure?: 

Value-added tax of 19% currently levied on digital publications such as newspapers, eBooks, etc. to be reduced to 7% to equate to the reduced value-added tax levied on press and print products

Partner(s) engaged in the implementation of the measure: 
Name of partnerType of entity
Federal Government Commissioner for Culture and the Media
Public Sector
Federal Ministry of Finance
Public Sector
Has the implementation of the policy/measure been evaluated?: 
Goal(s) of UNESCO's 2005 Convention
Cultural Domain(s)