On 19 February 2013, the government announced the launch of a new tax incentive for the development of the digital game industry. The scheme consists of a one-time tax credit equivalent to 100% of the total sub-contracted costs incurred for the development of an eligible digital game, up to a maximum of EUR 15,000, which is granted to eligible companies, according to the Incentive Guidelines published on 19 February 2013. This initiative aims at helping in the creation and growth of a market for small digital games, directed at businesses and industries that commission such games as a marketing tool...