I have 83 followers and would like to add a donate button. I wouldn't use PayPal but my card so that you can donate with PSC and so on.
Do I have to register a trade or can I do it that way?
Since you are currently doing an activity with the intention of making a profit, a business registration and information to the tax office are mandatory.
In most municipalities, business registrations can now be carried out online. The time required for the forms is around 15-20 minutes and the costs between 20 and 30 euro. As a rule, you receive the necessary documents, as well as ID number and post from the Chamber of Commerce within 2 weeks.
So there's Tipeestream, don't know if you know that but you can give your card information and then someone can donate via PSC or something. Wouldn't it be just like my friend donating something to me?
So that would be completely voluntary.
Just as voluntarily as it is when I go to the supermarket to buy something there. That has nothing to do with "voluntariness".
Your project has the intention to make a profit and is therefore subject to commercial obligations.
Wouldn't it be just like my friend donating something to me?
No. Your Twitch stream is not non-profit, so you are not allowed to accept any donations (official donations, by legal definition). The Twitch "donations" are commercial receipts.
"Donations" in the classic sense can only be accepted by non-profit organizations etc. - but not you as a private person.
These are either monetary gifts or commercial income - but not donations. Thus, this income is taxable.
Only registered associations can accept donations in Germany. For everyone else, this counts as income.
Do I have to register a trade or can I do it that way?
Yes you have to.
Because you as a person can't accept donations.
If you don't do it and the tax office gets wind of it, it is enough if someone reports you anonymously, then you have a damn big problem.
You don't mess with the tax office.
In fact, only non-profit organizations can accept donations. If you take money, they are money gifts. And since you expect it in connection with the service you offer, this is commercial income.
You can call it what you want, it remains a trade and is to be advertised.
