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Cavalary: I did say "there are probably reasons, tax-related or otherwise, why they think that it's better to have a firm". By "Does it always have to be a business?" I was referring to tag+'s question, which I took as having a rather different meaning, not just why register a company in itself.
In the UK the only deficit to being a "sole trader" is the utter lack of support (benefits etc) from the govt.
This interestingly coincides with a policy of putting jobseekers on self employment as "sole traders" since 2008.

However, you dont pay as much tax (not that it remotely offsets anything).

Thats all the relatable input i have for you.
low rated
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tag+: But to me things start smelling strange when the hobby goes for +20 games, copy/paste efforts...
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rtcvb32: There's some packages with prebuilt games as a base or for you to start with and modify to make something with, with a framework in place. However too many 'asset flip games' have cropped up, where there's 30 something versions of the same voxel survival Mine-craft-like zombie shooter games, likely with few if any changes.

While reusing assets to be copy/paste is acceptable to some degree, as often programmers are not artists, and artists may not be musicians, and musicians are not programmers, and few are good writers... As such you would take asset packs and mix and match and build a game using a framework that's available. RPG Maker and other games which is fine, but then every game looks the same even if they are vastly different.

I'd rather see a few really well made games from someone, which are unique and not slap-together-copy/paste.
That is a very good point rtcvb32 as another element to consider the thousands of vgames released nowadays.
But then the market is saturated and to the casual gamers like me, is really difficult to identify those vgames that really worth (another one: the specialized media is lazy & subject to sell their opinion...)
At the end, a serious trouble affecting not only the consumers but to the talented Devs/Pubs as well...

If there are hints/tips to sail on that immense ocean of shovel/crap ware, I am all ears :)
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mqstout: Sadly, yes. Taxes and polices are set up in most places that you have to "register a business" to sell things. And the way taxation is set up, there are serious penalties for just being a person doing business. It's a gross perversion of the markets that's sadly pretty much everywhere.
You absolutely can sell things without registering a business*. Whip up a game, put it on Steam/Itch (or your own website), and away you go. You can see plenty of games where the "development company" is just the dev's name. It's completely legal and fine, and you will of course need to report that income to the IRS. (Hint: as an individual your social security number doubles as the EIN number.) Though if it's your main income you'll have to do that every quarter instead of just April, plus you don't have an employer doing tax withholding, paying half your social security taxes etc. so don't go expecting any refunds. You can register as a business if you like; registering as an S corporation for example separates your personal assets from the business if you're concerned about getting sued or something. If you actually end up making a good amount of money, creating a "real" business is probably a good idea. But it is in no way required.

* Results may vary depending on location
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rtcvb32: I'd rather see a few really well made games from someone, which are unique and not slap-together-copy/paste.
Banished is perhaps a good exemple?

https://shiningrocksoftware.com
Post edited March 18, 2022 by Dark_art_
They grow on trees, just like prosperity, healthcare and ammunition.
Grandma's basement.