European Union Gazettes EC Decision Extending Irish State Aid Tax Credit Regime for Digital Games

The European Union Official Gazette Dec. 29 published the European Commission (EC) decision on State Aid Case No. SA.120528, approving the extension of the Irish state aid tax credit regime for digital games. The decision includes measures: 1) extending the regime for six years, to Dec. 31, 2031, from Dec. 31, 2025; 2) supporting 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) providing a corporation tax credit equal to 32 percent of the lowest of eligible expenditure, 80 percent of qualifying expenditure, ...