[m0llusk]

Incorporate when you have a sale set up. That is the same for any product, any industry.

[andrewflnr]

This is not something I've heard before. Is it really standard practice to put off incorporation until you've made a deal?

[helge5]

I don't think so. In fact it can make sense to incorporate early, so that you can offset later profits with costs you had during bootstrapping (ddg "Verlustvortrag"). Not to mention that you don't have to pay VAT for equipment required to operate the business (PaintCode license, iMacPro's and such ;-) )