It doesn't matter whether I come from Austria or Germany I still need a business for Twitch affiliate.
What kind of trade do I take best for type one? Come from Austria
I don't know the AT laws, but what I quickly found is the answer for AT> YES! You have to register a business as all income is taxable.
Here e.g. One source: https://www.reddit.com/...sterreich/
Or also here:
https://www.finanzfrage.net/g/frage/at-twitch-affiliate-programm---steuern-und-anmeldung
It's no different in DE. If you are streaming with the intention of making a profit, then you have to register a business.