Since I'm an affiliate and have already received several subs and bits, my question is: Do they have to be taxed or are they already taxed from the beginning?
Ps: When I applied for an affiliate I also had to enter my tax number.
You must have a business and pay taxes if you have a profit intention. Read articles about it.
For example, look here:
https://pweet.net/artikel.php?id=82&order=Twitch-Streaming-Einnahmen-steuerpflichtig
https://steuerberater-direct.com/artikel/zahlungen-online-streamingportal-trinkgeld-oder-steuerpflichtige-einnahmen
There are more videos / articles about it.
Even if you are currently spending more than income on the job, I would advise you to register a business, as hobby is no longer recognized with a certain regularity of profits and the income can fluctuate unpredictably. You can of course try to get this recognized as an artistic part-time job at your local tax office (would then be tax-free up to 2,400 euro), but that won't necessarily work.
Please note that this is not legal advice.
If you are unsure, I recommend that you seek advice from a tax advisor.