作者：Alex Tutty

2009年Nesta报告显示，创意行业的发展可以达到整个经济体发展率的两倍。Blackrock和Bizarre的停业使得越来越多的开发者加入庞大且繁荣的独立开发者大军中。独立开发者的目标和发展路线可能会出现很大的差异，因而提供所有可能出现的法律问题的答案并非易事。也就是说，某些问题出现的频率会比其他的问题高。我们将通过下文对这些普遍出现的问题进行指导。

成立公司的目标

如果你考虑成为独立开发者，那么需要提出的首个问题是：“你的目标是什么？”你尽量要去实现的具体目标是什么？是要将已经构思很久的游戏制作出来？还是要创业以便能够更长期的制作游戏？还是出于其他的目的？

无论你的目标是什么，你的第一步就是要找到这个目标，那么接下来寻找实现目标的方式就会更加简单。如果你是要用开发游戏来创业，那么你的计划是什么？你要如何获得资助？在着手开始创业之前，你需要制定创业计划，构思出你希望取得的成就以及如何实现这个目标的方法。

如果你只是想要在自己的业余时间制作一款游戏的话，那么或许下面的内容对你并不合适。你的雇主有可能批准你这么做，也有可能不批准。如果你目前受人雇佣的话，明白雇主对该行为的想法是很有价值的。

如果你想要自行制作游戏，但是或许并不想成立公司，而是以个人的名义来发布游戏。如果你是这种想法的话，下文将讨论你应当考虑的某些问题（游戏邦注：比如责任）。

run_business(from the3dtechnologies.com)

创业

除了制定公司计划之外，成立游戏开发公司要求你的注意力有所转变。你的态度和方法将会改变，从开发游戏的个人员工转变为负责整个公司的人。

这或许听起来并不是个很大的改变，但是会产生极大的影响。你可能需要处理工商管理事务、协调承包人和服务供应商并处理游戏开发事宜。你需要做出战略性的选择，比如要承包项目来赚取自行开发所需的资金还是单纯专注于开发自己的游戏。运营自己的公司和制作自己的游戏可能会获得令人惊叹的奖赏，但是如果没有定期收入保障的话，也可能会付出很大的牺牲。

如果你已经决定创业，而且拥有自己的创业计划，那么第一个步骤应当是成立公司。

成立公司

公司的形成很快而且很简单，能够带来巨大的好处。如果你讨厌文书工作和同工商部门打交道，那么这个步骤可能会让你感到不胜其烦。但是，公司的成型不仅可以帮助你节省资金，而且还能够保护你。

责任

公司名称后面的“ltd”字眼能够带来诸多好处，尤其是在游戏行业中。正如近期Lodsy的专利案件显示的那样，开发者可能直到收到起诉信件才知道自己已经侵犯（游戏邦注：至少有人声称你侵犯了）他人的专利、商标或其他知识产权。

关键问题在于，其他方起诉的是谁。如果开发和发布游戏的是公司，那么很可能就会起诉公司。如果没有公司，游戏由个人发布，那么其他人就会起诉个人。如果法院判定需要负法律责任，那么资金不足就可能导致项目破产。公司可以承担个人责任保护盾的职责。

如果被起诉的是有限公司，那么承担责任的就应当是公司。如果公司无法支付赔偿款，那么就会被没收。关键问题在于，公司持股人个人可能并不负有责任，你可以保证自己的房子、车子和电脑等不被没收。

liability(from lacrossetribune)

结构

如果你很在意知识产权的使用和可能带来的侵权问题，或者如果你希望自己的产品免受此等威胁，那么你应当考虑以IP持有公司和独立发行游戏公司组成的公司结果。根据某些法律，如果采用这种公司结构，如果发行公司被监管的话，IP与所出售的资产仍然是独立的。

多个所有人

如果游戏的赞助者不止一人又会如何呢？公司的形成意味着可以通过股权来分享公司的所有权。游戏中的知识产权所有权我们随后再深入讨论，这里仅简要提下，游戏的每个赞助者都可以向公司指派工作，所以游戏的IP权利可以为整个实体所共有。这会使得游戏的开发和监管更加简单。

如果没有公司，IP通常会挂靠在开发者头上。如果游戏的所有权是许多人共有，那么这可能会造成很麻烦的情况。或许刚开始并不会引起争议，但是联合IP所有权使得每个所有者都有权利否决对该IP的开发。这使得各方无法分配游戏。如果由公司持有IP并开发游戏，这个问题就会变得更容易解决。采用这种做法，每个赞助人都享有公司的部分盈利。如果各方决定散伙，事情的处理也应当会更加简单。不幸的是，散伙是时常会发生的事情，你无法阻止，但是公司的形成会使得局面或多或少得到挽救。

税务

形成公司之后，税务可以通过三种方法来支付。公司支付企业税，个人根据自己的收入支付个人所得税，股东根据取决于收入的不同利率支付所得税。

如果你是股东和独立公司的雇员的话，你可以通过两种方式来支付自己的税收，即收入和股息两种。使用这种方法，支付的两种税收都将会被降到最小，这样可以让你拥有更多的资金。

另一个好处就是，公司出于公用目的进行的采购可以获得税务减免。

投资

上周公布的一份Demos报告显示，投资群体认为创意行业充满危险性。你需要进行基本分类来帮助缓解外界对你的业务充满危险性的认知（游戏邦注：这正是VC关注的内容）。这或许不能完全杜绝外界认为你的公司存在危险性，但是至少能够有所帮助。

公司中的固定IP和雇员或者公司结构提供了投资的架构。如果资产并非由某实体或结构独立拥有，那么找到愿意投资的人（游戏邦注：当然，家人和好友除外）的可能性就会大大减少。

公司化的结构可以给投资提供诸多形式的结构，包括公司债务、权益或二者的混合。具体的混合和机制可能会有所不同。其中的重要层面在于，如果你想要或者需要投资，通过公司的形式进行业务运营从一开始就会给投资者更大的吸引力。

除了之前提到的这些好处之外，独立开发者成立公司还有其他的好处，比如R & D税务信用。（本文为游戏邦/gamerboom.com编译，拒绝任何不保留版权的转载，如需转载请联系：游戏邦）

INDIE LEGALS 1.01: STARTING AN INDIE GAME COMPANY

Alex Tutty

A 2009 Nesta report suggested that the creative industries were capable of growing at twice the rate of the economy as a whole. The closure of Blackrock and Bizarre has seen yet more developers join the already large, and thriving, indie developer scene. The aims and trajectories of indies can vary greatly, and providing an answer to all possible legal issues that may arise is fraught with difficulties. That said, there are some questions and issues that arise more often than others. In this post and in another in two weeks we have set out some guidance on these common issues.

What’s the point?

The first question to ask if you are thinking of setting up as an indie is, ‘what’s the point?’ What precisely are you trying to do? Is it simply to make that game that you have been wanting to make for ages? Is it to start up a business making games on a more long term basis? Or is it something else?

Whatever it is, your first step should be to work out what the goal is and then it will be easier to go about working out how to get there. If you’re going to set up as a business developing games, then what is your plan? How will it be funded? Before embarking on the business you should have a business plan, mapping out where you want to go and how you will get there (See Creating a business plan is not about bullshitting a document).

If your sole aim is to make a game in your spare time, or as a project before starting something else, then it may very well be that the following is not that relevant to you. Your employer might sanction you working on it, or it may not – some do and some don’t. It is worth checking what your employer says if you are currently employed. There are some issues with this arrangement but more of that in Indie Legals 1.02 next week.

If you are making one game yourself you may decide that you don’t want to set up a company, and will instead release that game as an individual. There are issues that you should consider if you do this (such as liability) which are discussed below.

Becoming a business

Aside from putting together a business plan, setting up as a games development business requires a change in focus. Your attitude and approach will change, from being a person who develops games as an employee, to being in charge of a business.

This may sound like a minor difference, but the effect can be quite significant. You may need to pitch for work, handle business administration, coordinate contractors and service providers as well as the handling the game development. Strategic choices need to be made, such as whether to do work for hire to pay for your own development or concentrate solely on your own games. Running your own business and making your own games can be amazingly rewarding, but it can also be a huge sacrifice without the security of a regular pay check.

If you have decided to move forward as a business, and you have a business plan, then one of the first steps should be to set up a company.

Setting up a company

Company formation is quick and easy to do and there are huge benefits in it. If you hate paperwork and dealing with administration, this may seem an unwanted distraction. However, not only can company formation save you money, it can also protect you (See 5 avoidable legal mistakes made by games companies).

Liability

Other than being a nice acronym at the end of a company’s name the “ltd” has a very useful benefit, especially in the troll happy world of games. As the recent Lodsy’s patent issues have shown, a developer may not know that it has infringed (or at least someone is alleging that it has infringed) another’s patent, trade mark or other intellectual property until it receives a threatening letter.

The key issue is against whom the other party may bring their claim. If there is a company developing and releasing the game, it will most likely be that company. If there is no company and the game is released by an individual, then the claim will be made against the individual personally. If they are found liable, then they could be made bankrupt if they cannot pay. A company can act as a personal liability shield.

If the claim is against the business trading through a limited company then it is the company that will be liable. If it cannot pay it may go into administration. The key issue is that the directors and shareholders (subject to certain conditions) will not be personally liable and you get to keep your house, car, PC etc.

Structure

If you are concerned about the use and possible infringement of intellectual property, or if you want to insulate your business’s developed IP from such threats, then you should consider a company structure which comprises an IP holding company and a separate company which publishes the game under licence. Subject to certain laws, under this set up the IP is kept separate from the assets sold if the publishing company goes into administration.

Multiple Owners

What if there is more than one contributor working on your game? Company formation means that ownership can be shared through shareholding. Ownership of the intellectual property rights in a game will be discussed next week, but simply put, each contributor to a game can assign their work to the company, so that the IP rights in the game can be owned by one entity. This will make it easier for the game to be exploited and administered (See Demystifying copyright and games).

Without a company, the IP will usually vest in its creator. This can create a difficult situation where a game may be owned by a number of individuals. This may not appear too controversial in the beginning, but joint IP ownership allows each of the owners to object to its exploitation. Should the owners fall out with each other, each can object to their IP’s use. This leaves the parties unable to distribute the game. If a company owns the IP and exploits the game, this issue is more easily resolved. It allows each contributor to have a share of the profit and interest in the company, and should make it easier should the parties fall out. Sadly, you can’t prevent people from falling out, but company formation will make it easier for something to be salvageable from the situation.

Tax, tax, tax

After company formation, tax is payable in three ways. Businesses pay corporation tax, individuals pay income tax which varies with their income, and shareholders pay income tax on a differing rate which also depends on their income.

If you are a shareholder and employee of an indie, you have two ways of paying yourself: either as income or as dividends. By utilising this, both of the taxes payable can be minimised, leaving you with more cash then you would otherwise receive by paying yourself in one way alone.

Another benefit is that purchases made by the business for business purposes can be tax deductable and used to off set profits or losses.

Investment

A Demos report published last week showed that the investment community considers the creative industries to be risky. You need to get the fundamentals sorted to help reduce any perception that you are a risky business (ultimately, this is what a VC cares about). It might not stop it completely but it will help.

Securing IP and employees in a company or company structure provides a simple structure into which investment can be made. If the assets are not owned by a single entity or structure, the likelihood of finding anyone who would be willing to invest (close friends and family excepted) diminishes significantly.

Company structures more easily provide for investment to be structured in a number of ways, including a debt by the business, equity in the business or by a mixture of the two. The exact mix and mechanics will vary, and this has been covered on GamesBrief before in the 50 questions series. The important aspect of this is that if you want or need investment, having a business operating through a company from the very start will make for a much more attractive proposition for investors.

In addition to the benefits set out above, there are a number of other benefits that are available to indies who set up as companies, for instance R & D tax credits.

We have been running workshops on starting up as an indie developer around the country. These sessions give indies, and those thinking of becoming indies, a place to chat and ask legal and commercial questions without fear of a bill, with free drinks and crisps. If you want to know where the next one is please let me know and I’ll send you some details. (Source: Game Brief)