E.g.
One family: parents and one son
The son has just turned 15 and earns around 300 euro a month by streaming on Twitch.
Does he have to pay tax on the amount and is it somehow related to the parents' income?
At least he has to submit tax returns and annual financial statements or income statement.
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If you earn less than 8,600 euro a year (basic allowance), you do not pay any income tax. If you earn more, the tax rate varies between 6% and 42% plus church tax or solidarity surcharge, depending on your income, but at the age of 15 you are not even allowed to be self-employed
If it is less than 8,600 euro per year, nothing is incurred. To what extent his age now plays a role, I can't say without a doubt, but he should definitely state that he is "self-employed" at the tax office. This is relatively informal and does not cost anything.
It was 8,600 euro in 2016, to be precise it was 8,652 euro back then.
The basic allowance in Germany this year is 9,408 euro.
But at the age of 15 he is not even allowed to be self-employed
But. See § 112 BGB.
Yes, but then he would not have to ask this question or his parents would not have to ask it. With zero basic knowledge, there's no permission. You don't have to keep pointing out this exception, it is guaranteed not to have permission.
He asked the question himself and one question before he was 16.
Without a business registration not legally at all. As already mentioned, under 18 only with the consent of the family court.
However, since he has apparently already had the said income for a long time, it is already too late for this (i.e. For legality).
He still has to pay taxes, otherwise tax evasion is possible.
As far as I know he has to register a business.
§18 of the income tax law (freelancers) streaming / making videos is part of the art (artistic) In the paragraph, you are not obliged to do business.
Streaming does not count as an artistic activity but as a commercial one according to §15 EStG.
Even actual artists do not fall under Section 18 in certain cases, so streaming is out of the question.
Have fun arguing with the tax office!
Streaming and influencers (Schnorrer) are commercially active
