Establish the chain of rights before the company
Code and designs created by founders during prototyping do not automatically transfer to a company formed later. Founder, employee and freelancer agreements should clearly cover intellectual property transfers, third-party asset licences and open-source obligations.
This is a frequent source of problems in investor due diligence. If the company receives the revenue while a founder retains the game's core rights, both valuation and tax risks arise.
Translate the revenue model into an accounting model
Premium sales, in-game purchases, subscriptions, advertising, publisher advances and licensing can have different recognition timing. Track platform commissions and refunds with a clear gross/net distinction.
The player's country may differ from the contracting party's country. For VAT and service-export analysis, examine where the service is used and the platform's legal role, not just who receives the invoice.
Tie incentives to the project plan
The Technopark regime focuses on software and R&D activities within approved projects. The service-export profit deduction targets profit from specified services supplied to customers abroad and used abroad. Ministry of Trade programmes may support market entry, promotion and commission expenditure.
These three areas have different requirements, application timing and document sets. Prepare an annual incentive calendar alongside the studio's product roadmap, target countries and marketing budget.