In recent years, there has been some doom and gloom around GOG's sales. It made me wonder if GOG took any cut from their own big franchises or do they just waive the fee. If they do not take a cut, GOG may look weak on paper but they provide millions to their parent company.

I would assume for financial reporting the "store cut" is calculated, its just the money ends up in the same pot as the "developer cut"

Since GOG as a distribution platform, and CDProjectRED as game developers are just subsidiaries of CDProject S.A., you can rest assured that both their revenues are going to CDProject S.A. in the end - one way or the other.

And since it wouldn't make sense to first "cut" a certain percentage of the revenues from the CDProjectRED games, only for GOG to then pay 'em forward later to CDProject S.A., they might as well not take a cut in the first place.

HOWEVER: there are laws, orders and regulations around, when it comes to the taxation of revenues.

And therefore it may not be as simple as just saying: "the revenue GOG makes with our (aka: CDProjectREDs) games is our revenue anyway, so let's skip the part where GOG takes a cut!"

So - rationally: yes, GOG is taking a cut. I'm pretty sure they are required to do so to meet taxation regulations.

But in the end, the money (from both: GOG and CDProjectRED) will go to CDProject S.A. as their parent company (who in return "refinances" GOG and CDProjectRED again).

Spot on (even more so if CDProjekt were spelled correctly).