I think so.

Of course I have no idea how it works in Germany.

I may be wrong with this, but I think that GOG deleting your account would also mean that you'd be losing the license to play the games. The thing is that GOG cannot delete the files from your HDD.

Assuming a company can somehow do this, and assuming that country laws allow it, I'm pretty sure a company would try that. It is just not possible right now.

Do be honest, I don't think most lawyers/judges and especially law makers do.

Videogames, in particular the one sold digitally, are a legal nightmare over here. I was, for the tiny fracture of a second, considering writing my thesis about "digital services and licencing" but then I though, fuck it, I'm taking something that won't change every two weeks!

It's no different in Poland. It's not easy to find a lawyer who even know about limited acvitations, one time activation keys, online accounts ,etc, not to mention about thinking deeply about that problem.

There are no cases about it, so nobody gives a damn.

Only the original licence giver should be able to withdraw the licence. But GOG can work as a "proxy". And, of course, they would need a legal reason to withdraw your licence.

But if GOG closes your account and withdraws your licence you might still be able to play the games via backups, but you are simply a pirate in that case.

TOS says nothing about that.

And it would be illogical - this would mean every DD sale is valid only as long as the service is working.

They are selling a digital copy of the game with a licence to use this game. They were entitled to do this by copyright holders, so the copyright holders are bound by our (GOG and their users) agreement, which happens every time you buy a game.

If GOG stop to exist (or they delete your account), you are still granted licence you bought from GOG. I see nothing in their TOS that could lead to other coclusion.

They say digital distribution platform is a service, so they don't technically sell any games, they sell service. And you may use the service as long as it's provided by them.

Actually, no. Nowhere in GOG's terms of service are the licenses linked to the permanent right to re-download the games. Based on its ToS, GOG _can_ close accounts, and _could_ declare licenses to be void. However, the latter does not automatically follow from the former unless they specifically say so. As long as they don't, closing a GOG account means that you can't re-download the files anymore, but it doesn't influence your license to play said games.

who said that?
based on which sentence of the TOS?

In GOG TOS for example, they use terms service all the time, and not a single time about selling games.

If you could look up how they pay taxes, they probably pay VAT for selling service, not for selling items. I suppose.

That's like saying that if I pirate a copy, I own it. Since it's in my hands, and no one can take it away.

Now obviously the purchase of license is mixed in here.
Buy a license on Gog, gog closes. You can still play your backed up games.
Buy a license on Steam, Steam closes. You can't play your games anymore (assuming they don't do anything to make it so, or have a way for you to play the games you backed up with Steam)

But if the steam user then pirate's a version of the game, what's the difference? You both bought a license of the game, you both have a version you can play. Sure, Steam required an extra step (part of which you have to do on Gog anyway (download and backup)), but in the end the result is the same.
You both have a license, and no digital delivery of the game anymore.

I have no idea about taxes they pay, but yeah, they provide service where they are selling digital copy of the game with a licence to personal use.

I can't imagine how could I interpret it differently.

They only way could be they are only renting games, which would be a nonsense.

You either sell a service or sell an item

For example, Pizza Hut provides service, they don't sell pizzas [because you may expect that pizza will arrive in time, warm, with sauce, etc, or if you're in their restaurant, the service includes tables, napkins, etc). (at least in tax law :P)

Yeah, but you have the licence to use the GOG copy or Steam copy, not any copy of the game.

Just because the items aren't physical, it doesn't mean the don't sell them. A licence is an abstract concept, but they still sell them.