Even if you have an Apple account now, set up the new one and this account will be “US” or “Dutch”. If you switch your Apple account to a new location, you might lose some already purchased stuff. Apple allows you to have more accounts on your device (iPhone, iPad, even Mac or Apple TV) and switch between them. You can set up the new account from your device or you can go to appleid.apple.com and create account there. Apple sign-up will need the real address in the United States, but only the combination of the city and ZIP is validated. You can find the ZIP/city US directory at www.unitedstateszipcodes.org. The rest of the details (street, your name) could be completely random. DO NOT select the payment method for now.
Now proceed to the App Store app and open Account Settings (top right icon) where you can redeem your gift card. Insert the code from the gift card and wait for the balance to be loaded. If you purchased the 20 USD gift card, it will run out of the balance in four months (Disney+ is now 4.99 USD per month), so don’t forget to purchase the new gift cards (see Step 1) and reload the balance with the new gift cards regularly.
Buy the gift cards for App Store (iOS, Apple) valid in the United States, Canada or Netherlands. Be careful, you need the pick the gift card valid in these specific countries, so watch out for the US gift card to be labeled this way (and preloaded with US $), the same for the Dutch gift card (in €). If you buy the gift card in your local store (Germany, UK, etc), it will NOT be valid, because it’s only for your country. International App Store gift cards could be purchased for example at G2A.com and yes, they will accept your local payment even when you buy the international gift card. In a few minutes, you will receive the gift card code in your inbox.
The final step is to sign up for Disney+. Be sure you have your VPN connected and launch the Disney+ app. The process of sign-up (Start free trial) for Disney+ is simple, just fill the name, email, and password. The last step is the payment method where you have to select “Pay by App Store”. Your credit from the gift card will be used. In a few seconds, you should see the confirmation of the sign-up and now you can log-in. If anything bad happens (Disney+ app still has some overloading problems with sign up), just wait a few minutes and try again. After the sign up is complete, you can log-in. If you see this screen with new titles, congratulations, you are in!
Be sure to confirm the primary location as “The United States” or “The Netherlands”. Your Apple device could ask more than once to confirm the location (especially when your device will be connecting to App Store from a different country than provided), but you will be able to finish the process of setup the new account. To be really sure that the new account is switched to the US or Dutch App Store - just search for the Disney+ app. If you are able to find it and download it, great, you successfully now one step closer to finish the task. If you are not able to find Disney+ app (it’s launched only in the selected countries), be sure that your account is properly set to the new location in device settings or App Store settings.