I have a Twitch account and maybe streamed on it 2-3 times. However, I have a tool that you can donate to. There I got once 100 euro and once 20 euro donatet (why doesn't matter). Do I still have to register a small business for my Twitch account? Can something happen if I don't do anything?
No.
If you can earn money for the stream, you have to register a business, because then it is assumed that there's a profit intention. It doesn't matter how much money you get, because you actually have to register the trade beforehand and you can only estimate how much money you will get. Under 24500 euro you can choose the small business rule and in this case you do not have to pay sales tax / value added tax and under 9000 euro you do not have to pay any income tax either, but you have to register it - actually beforehand.
But do you really think that the tax office will say something because of a one-time 120 euro?
Can you justify that?
Probably not, but it is not correct. If you can still get donations, you should register a business. This is not particularly time-consuming and the costs are relatively low - often 20-30 euro, but in some regions a little more. The only really annoying point is that you will always be asked to file a tax return in the future.
Actually, you would have it if your income is low and below the 9k euro / year tax exemption, no pig cares and you also do not make yourself punishable for tax evasion. Check out all the little kids on YouTube and Twitch who stream every day. Do you think they all registered a trade and stuff?
You certainly do not have to register a small business, because there's no such thing under commercial law. Business is business.
You have to register a trade - you should have done it the second you integrated the Donation Tool. It doesn't matter whether you make a profit or not. Because you are obviously trading with a profit intention, and this is crucial for running a business that must be registered accordingly.
