“If you have a yearly plan and a conversion rate and you multiply both and it's bigger than five then it makes sense. This is what the numbers say. For second-year renewals it's basically 25 EUR per user that remains.”

New terms only beat the old 30% if yearly_price × conversion_rate > 5

Nico's quick test for whether Apple's new EU terms make sense for your app: multiply your yearly plan price by your conversion rate. If the result is below 5, stay on the old terms. Most freemium apps with sub-5% conversion don't clear this bar.