European Commission Approves Extension of Irish State Aid Tax Credit Regime for Digital Games

The European Commission (EC) Dec. 19 issued State Aid Case Decision No. SA.120528, approving the extension of the Irish state aid tax credit regime for digital games. The decision includes measures to: 1) extend the regime for six years, to Dec. 31, 2031, from Dec. 31, 2025; 2) support culturally significant digital game development in Ireland and the European Economic Area (EEA), requiring games to pass a cultural test demonstrating Irish or European relevance; 3) provide a corporation tax credit equal to 32 percent of the lowest of eligible expenditure, 80 percent of qualifying expenditure, and 25 million euros (US$29.4 ...