If you e.g. Twitch halt affiliat is and maybe 10 euro come together each month but you don't pay it from the minimum payment limit but wait until you are 18 (for me 2 years) and then maybe 150 euro I don't have to get it out in the 2 years Register business because I don't get the money directly
No it is not
If it were just because of that, the tax would still be considered tax-paid.
In particular, as a student, nobody is interested if you get over € 10 a month via twitch.
Most certainly not.
In this case, the money is still considered to have flowed in, since in the end it is already in your possession, even if it is still at Twitch. You got the money very well in the 2 years, even if you didn't have it in your own bank account. Accordingly, it must also be taxed and is treated according to trade law.