Do donations and subs have to be taxed at Twitch Privat?

Do donations and subs have to be taxed privately at Twitch? Will the tax class be burdened or does it all do Twitch?

50% of subs takes twitch, donations are yours. In the end, however, both have to be taxed, both subs and donations.

You could say you ended up with 25% of the subs and 50% of the donations

Since I'm not of legal age, my father would have to do that. Does that burden the tax bracket?