Fundamental issues a game developer should pay attention to when negotiating a contract for publication of a video game
Contracts for publication of video games are concluded between game developers and companies specialising in publishing games (sometimes referred to “dev-publisher agreements”).
Sometimes a video game’s title is one of the game development company’s most important assets. Properly selected, secured and promoted, it may constitute a valuable source of income for a long time. Therefore, at an early stage of work on the game, it is worth making an appropriate application to the register, bearing in mind that in the case of trademarks, the principle of “first come, first served” applies. A well-thought-out strategy for selecting and registering a video game title can also save a lot of nerves and money after the game is launched on the market.
In the video game sector it is often necessary to draw on specialised knowledge from various fields (e.g. for graphic design projects). In such cases, it is increasingly common to cooperate with external experts by outsourcing certain processes. This form of cooperation carries many advantages, but if the conditions are not carefully framed it can create serious risks for the game development company.
The instrument popularly known as the “IP Box,” introduced on 1 January 2019, allows taxpayers to claim a lower, 5% rate of corporate income tax or personal income tax in their annual tax settlements for income generated from commercialisation of qualified intellectual property rights they have created or developed through R&D activity. In this article we discuss how to benefit from the IP Box in the game development industry, who is eligible for the IP Box, and the conditions that must be met.
What could video games have in common with money laundering and terrorism financing? Not much, it might seem at first glance. The duties in the Anti Money Laundering and Counter Terrorism Financing Act are mainly addressed to entities involved in financial services, such as banks and payment institutions. The AML/CTF regulations don’t directly refer to video games or persons involved in their development and operation.
The trend toward advertising in online channels has grown for years, but video games are still not a popular ad platform. While large foreign entities are eager to exploit this opportunity (among game publishers such as Electronic Arts and brands like adidas, Coca-Cola and Daimler), it is harder to find examples of this type of cooperation among Polish entities.