The government wants to reward with tax incentives the creators of games promoting Polish culture, especially patriotism. Virtual production, which will pass positively through the "cultural test" will be regarded as a vehicle of positive values, and this will justify state support. A computer game programmed over the Vistula River can be an extremely valuable source of information for the rest of the world about Polish history and culture.
The plot of most such best sellers involves war or at least allows you to decide about someone's life. Here comes a dilemma for those who will assess the value of production in the "cultural test". A group of people designated by the Ministry of Culture will probably decide whether a given production deserves a tax credit.
Which productions deserve state support
The reason for the project is that the aim of the tax credit is to “increase the investment in the production of cultural games... promoting Poland as a developing, modern country... is to include internationally recognized and highly valued titles such as “Wiedźmin 3: Wild Gon (...) and Frostpunk.
The decision to grant relief will certainly not be easy. The recognition of virtual production as promoting cultural values can create controversy depending on the environment it assesses. The game that was created in Poland and was successful in the world does not have to promote the same positive values.
In addition, the proposed "cultural test" would assess, inter alia, the "presence of cultural or historical heritage elements" in the production concerned. It creates further dilemmas. Important past events may be controversial. Historians don't always agree on facts.
Prize for “cultural game”
Virtual production, which will be considered as a ‘cultural game’, will be ‘the possibility of additional deduction from the tax base in income tax CIT/PIT 100% publicly defined eligible costs, which will translate into a real benefit for the taxpayer of 19% eligible costs’, shall be reported by the President of the Council of Ministers. However, the criteria and mode of recognising production as ‘cultural’ remain a mystery.
The above mentioned Polish productions achieved worldwide success without special support from the state. This does not mean, however, that this type of financial assistance will always generate more profit. Every market is governed by its rights.
An adventure game in which the hero fights dragons can be more attractive to the global audience than the scenario embedded in the realities of medieval Poland.
One can imagine that a team of programmers is doing everything possible to meet the criteria of the "cultural test" and thus making changes which, however, will not have a positive impact on the results of global sales.
For this reason, some game producers are expected to take this initiative at a distance. State interference in the free market and free competition is not always beneficial.
source: https://www.forbes.pl/opinie/ulga-za-patriotyzm-i-promowanie-polskiej-kultury-dla-tworcow-gier-komputerowych/ph39ele