Death and Taxes: France Imposes Tax on Music played at Funerals following Copyright Row

A recent ruling by a French Court mandated due royalties to be paid by funeral directors for broadcasting music at funerals
France Imposes Tax on Music at funerals - France funeral music tax - France imposes tax on funeral songs - TAXSCAN

Life had 2 certainties – one being death and one being taxes, but now it seems that the tax woes seep into the after-life as well. Reports suggest that a new agreement entered into between France’s music rights management organization Society of Authors, Composers and Publishers of Music (SACEM) and funeral service providers have introduced the levy of taxes on music played at funerals upon issues of copyright violation and lack of royalties being raised.

The renewed terms of the agreement require funeral homes to pay roughly one euro per funeral ceremony to play contemporary music. However, notably classical pieces such as those composed by Bach or Debussy remain free use.

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The move has been formulated to encourage the payment of due royalties and remuneration to modern artists to ensure that their works are not unfairly used. However, who the tax may directly impact remains ambiguous with the doubts regarding whether the tax burden shall be shifted onto grieving families or undertaken by the funeral homes remaining a question in the air.

SACEM maintains that they will not allow the additional costs for playing music to be passed onto grieving families, however, the indirect impact of this on funeral costs is still very much a point of contention.

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Unlike the commonly seen funeral rites in India, Europe has a tradition of having solemn music and sometimes even performances at Funerals, with a lot of popular tracks having a prominent presence at funerals. “Puisque tu pars” by Jean-Jacques Goldman and Michel Berger’s “Le Paradis blanc” are some well-known pieces often played at funerals.

The issue first came to light following the decision of the Paris Judicial Court on 31 January, 2024 requiring OGF, the owner of general funeral service in France to pay royalties to SACEM. The Court ruled that though funeral ceremonies take place in confined spaces with limited attendees, the same is not a private service, but that of a commercial nature.

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Moving forward, funeral directors shall be required to provide their playlist to SACEM to ensure that the royalties arising from the same are duly distributed to the Artists whose music is played at the Funerals.

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