Tax on Twitch donations?

I would like to start with Twitch but would like to know if I have to pay tax or report to the tax office if I receive donations.

Donations are usually tax-free if the criteria according to the AO (§52) are met.

But a streamer does not meet the criteria of the AO, therefore they are taxable income (§8 ESTG)

You can also not claim these as special expenses (§10b)

The answer is never helpful and only explains that there are no donations. What special expenses have to do with it is a mystery to me, since these expenses are not income

A private person can't receive donations in a legal sense.

This is a fee because you provide a service in the form of entertainment.

This is commercial income isd §15 EstG

These are basically taxpayers, but according to §46 EstG this income is tax-free up to 410 euro p.a.

This means that the collection can be dispensed with; if this limit is exceeded, an EÜR and, if applicable, VAT are also due. An income tax return is then also due.

If you stay below the basic tax-free allowance with all your income, no tax is levied either

From the 1st euro you first have to register a business and also make your tax return every year or I think you will not get the rate, then it would be the EÜR (income-surplus invoice) as a small business owner.

Logical thinking? If you donate to a streamer, these are not special editions according to §10b

Special expenses reduce income. There's inflow here, so no 10b

You wrote "you can't claim this either" the "donor" can't claim it.

No up to 410 euro not. §46 EstG hardship compensation

At the latest as soon as you participate in affiliate or partner status, you MUST register a business. Your §46 won't help you any further. Ask any competent lawyer or the tax office. If you don't, it's tax evasion. The punishments for it are not without.

And let's be honest… Everyone wants to make money.
And everyone wants to make money from their hobby, especially when it comes to streaming. Even on Youtube you would have to register a business as long as you monitarize your videos.

Have you looked in §46. For administrative reasons, the survey is waived for incomes up to 410 per year. So you don't even commit evasion. That is the hardship compensation. Taxes are only evaded when tax is incurred, since there's no levy, there's no tax owed

Business registration has nothing to do with tax law. You have to register this anyway. You just don't pay any taxes and you usually don't have to pay the EÜR

do you come over the 410 euro Is it a completely normal business isd §15 EstG, duty and taxation