Corporate Restructuring for International Gaming Group

An international mobile gamedev company operated a fragmented group built around regional entities — a European company, a UAE-based publishing vehicle for the MENA region, and several others handling development and distribution. A large share of operations relied on freelance developers across multiple jurisdictions, adding layers of payment, compliance, and tax complexity. The existing structure had become inefficient and risk-prone: income flowed through high-tax countries like Germany, intermediaries triggered VAT and GST filing errors, and jurisdictional mismatches slowed coordination. The client needed a future-proof structure before committing further capital to growth.

We designed a new group architecture that balanced tax efficiency, operational reality, and freelance talent management:

1. Model evaluation — assessed over 20 alternative corporate structures across five jurisdictions, each scored on effective tax rates, transfer pricing exposure, VAT compliance, and permanent establishment risk.
2. Implementation parameters — analysed setup costs, regulatory demands, and timelines for each option, then narrowed the field to structures executable without disrupting existing operations.
3. Freelance framework — built a sustainable model for engaging developers worldwide, addressing payment flows, contractor compliance, and cross-border tax exposure.
4. Roadmap delivery — produced a clear restructuring roadmap aligned with the client's business model and growth plans, ready for execution across multiple legal and tax environments.