Compliance for publishing in Europe
In Europe, consumer law is strictly enforced. There are rules on purchases and refunds, and rules on transparency for loot-box mechanics. The member states have different rules on loot boxes, so check each market. You also need age ratings through the European system. If players can add their own content, platform duties apply. See the platform rules. Add these checks to your release checklist. Studios that do this avoid trouble with regulators during a launch.
VAT and tax
For revenue through app stores, the platform handles the consumer VAT as the deemed supplier. Your own sales to the platform are then business-to-business (B2B). See tax on income from app platforms. For direct sales and web shops, you use the OSS system. See how OSS works. The BV pays 19% corporate tax on profit up to €200,000. Dividends to Korea fall under the tax treaty.
What the Dutch company does
In practice, the Dutch BV supports the European live operations. It hires community and support staff, locally and from abroad. See the kennismigrant scheme. It signs the contracts for esports and events as an EU party. It also arranges EU data handling for platform reviews. See data residency in the EU. If you also do development work here, the full Dutch studio setup applies. See the studio guide. For more on founders from Korea, see the Korea chapter.