I have a few questions about streaming on Twitch?

I'm just setting up Twitch for myself and now certain questions came up and I hope you can help me. I want to stream on Twitch, but I don't want to earn any income because I don't want to be involved in a business or anything else. Now my first question would be whether it will be mandatory to join a Twitch Affiliate later, since all the financial stuff starts from there. Or you can stream without problems even if you later have more viewers than hobby.

My second question is whether you have to pay tax on the donations. I've partly read that donations without partnerships are more or less viewed as a "gift", but unfortunately I don't have an overview of it. I hope one of you could enlighten me.

I thank you in advance ^^.

It is explained here. Profit has to be taxed, that's for sure

Affiliate is not mandatory, you can use Twitch completely without it.

Donations are taxable because they count as income in this case.

The donations must be taxed. If you ever get an affiliate request, you don't have to accept it, you can stream without getting any income.

Ah so I should just stream and deactivate the donations if I don't want to mess with it, should I?

That would be the easiest. You don't have to deactivate donations. Twitch itself does not offer any donations, you would first have to set that up through another provider…

All right and thank you very much!