I'm currently doing my apprenticeship and doing a bit of twitch as well, after reaching affiliate I have entered all my data and tax ID which twitch gives to the tax office, now my question is when do I have to open a business? Do I have to? And if so, when do I have to pay taxes, and when does a tax advisor? Does not want to be taken up by the tax office. (Revenue for 6 days from twitch 50 euro) So extrapolated to one month, something comes together.
As soon as you start making money with streaming
You do not have to register a business, if necessary an independence makes sense. In principle, you must tax all income and state it in your tax return. You have to assess yourself whether you need a tax advisor.
Look here, everything is actually pretty well described:
https://www.own3d.tv/de/einnahmen-auf-twitch-versteuern/
Even then, no trade has to be registered.
A quote from https://de.wikipedia.org/...ki/Gewerbe
"A business is basically any economic activity that is carried out for one's own account, responsibility and in the long term with the intention of making a profit, with the exception of freelance or agricultural activity."
In short: the registration is announced immediately, although it is only of a declaratory character, we have freedom of trade. So that's just a hint to the authorities: "I'm now doing business."
Otherwise, I recommend that you look for the information on the Internet yourself, because this is your job as a self-employed person. You and only you are responsible for the things in your business.
Your statement is simply wrong. If you take the thought in the morning in the shower, I'm now selling XYZ and want to make money with customers sustainably, then you are already doing business.
So I don't have to register a business if I don't want to, but do I have to report the income to my tax return?
Is that then annually or? How do I tax? If I give the tax return at the end of the year, will there be another letter saying how much should I transfer to the tax office?
Yes, annually regarding the tax return. If you earn regular income from Twitch, the FA will be able to set you a tax advance based on your average income, which you will then have to pay in advance.
The content of your linked page should be "well described"? He has technical flaws that it just cracks.
Have a look at https://streamer-werden.de/wann-als-streamer-ein-gewerbe-anmelden/:
"So as soon as you have a profit intention - and that is indisputable if you monetize your streaming videos - you start doing business. As the name suggests, you have to register a business. Even if it's only a few euro a month, this income falls under a commercial activity. "
A freelance job would still be conceivable, but it is subject to strict rules: https://www.billomat.com/magazin/wer-ist-freiberufler-wer-gewerbetreibender/
Ok you're right. Good source.
Your profit is determined using a simple profit and loss statement, which can even be done with a simple table: https://sevdesk.de/gewinn-verlustrechnung-vorlage/
So as complaining about https://www.own3d.tv/de/einnahmen-auf-twitch-versteuern/
"If you make real profits over a longer period of time, they must also be taxed. In any case, income must be" declared ", i.e. Listed in the tax return. If there's taxation, the tax office decides."
The above is a really dangerous and wrong statement. With us, all incomes (special rules outside) are added together, the allowances (and other things) are deducted and the rest of the annual income is taxed according to the table.
The text sounds as if it is somehow like at the bazaar: "Maybe it will be taxed, maybe not."
and as well
"since streaming is considered an artistic and therefore freelance work."
To do this
https://www.finanzfrage.net/g/frage/sind-lets-player-bzw-streamer-auf-twitch-zb-freiberufler Response from SafizeViolent:
"YouTube and Twitch would count as a freelance job if it counted as an artistic profession in Germany, because of the creation of videos etc. However, this is currently not the case in 2018."
And if so, then the tax office decides whether to fall under the catalog professions according to §18 (1) EStG, these are: https://www.gesetze-im-internet.de/.../__18.html
The term "artistic" is not interpreted in the same way as at the regulars' table.
You got that wrong. The answer is: registration is announced! And that's right.
Please save these wrong comments. Of course, he has to register the streaming with commercial advertising. Commercial law knows no allowances.
The obligation to register a business has nothing to do with paying tax. One is administrative law, the other tax law.
However, as soon as you want to generate advertising revenue from the streaming, you must register it immediately. It doesn't matter whether you actually make a profit.
It has nothing to do with freelance work or art. Anyone who claims this has probably never read a commentary on the scope of the trade code.