I did some research on the subject of Twitch Affiliate, but I still don't know exactly how it works with taxes. I'm currently underage myself and do not pay any taxes, which is why my parents have to accept the consent with the Twitch Affiliate (tax interview). My question now would be whether my parents have to pay taxes to my father's state through my income (around 100 euro per year) or are the fees for the 5 euro subscription that a viewer would buy automatically deducted. Not that my parents have to pay more taxes than I earn in a year with live streaming. Since Germany would like to have some income from mine itself: I would also have a question about the basic tax-free allowance and that relates to the person who enters the tax interview or to the person who receives the money.
In principle, EVERY income is taxable. In any case, a tax return must be submitted for this secondary business. Whether taxes are then to be paid on this business is only decided AFTER the tax return.
If your parents have already exhausted their basic tax allowance, it is entirely possible that the income will then be taxable.