9° Tax credit for video game creators

I. – Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit in respect of the expenditure mentioned in IV that they incur with a view to creating approved video games. The benefit of the tax credit is subject to compliance by video game…