if your going to sell your game to people then I would say you will need to set up some type of company e.g PTY,LTD, or you might find it hard to sell your game to places like steam with out a proper setup(if someone could share there experience with that I would like to know), and if your going to make profit on your game you will need to set up what ever your equivalent of a A.C.N (Australian Company Number) or A.B.N or ells your going to have your tax Man after you if he finds out. you will need to know your tax rate. your expanses, e.g outgoing, incomings. you need to know all theses things if you want to make money.
all the statements are true above but they all sound like your getting ripped off, it’s not what places like epic and steam or whoever are taking out, it is how much profit margin you want to make on the game, you should be factoring in Epics 5% into the price of your game. you should estimate how much your game is going to cost to make, estimate what profit margin you would like, 10%, 30%, 70% if you want it’s up to you. there are also other factors as well, I don’t know about other places but in Australia you can use it as a deduction much like you clam your wages. you can clam the $19 per month, it’s all about how much you want to put in your pocket.
I would also say that it is up to you to make shore you pay your bills to Epic, it’s not up to epic to chase money from 3rd party’s.
hell if you make it big and start giving millions dollar to Epic they will probably give you a job.