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If you have a Kobo account, they use the country you set in your details deciding which books you can see. They don't do any IP address based checks if you are logged in. That means if your GF's daughter is logged into your account, it won't matter were in the world she is, she will be able to download the books from your Kobo account.
If she sets up another account on the device, any books downloaded from Kobo directly, will be removed. Anything that has been sideloaded will stay on the device (unless she does a factory reset). The books will be reloaded in to the library after signing in. The reading status, annotations and collections will be lost for the books.
For sideloaded books, I would recommend making a calibre library for her and sideloading them. You can share public domain books with her with no problems. She can then add any books she buys to calibre to help track them.
For the rest you are treading on copyright issues. Books you have bought are licensed to you. Kobo allows multiple devices to be logged into the same account. That allows more than one person to read at the same time but I have never actually looked at the legal situation. Any other method of giving here a copy of the books will be illegal.
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