Hello and zawr I have a short question. Can I take the tax interview number from my mother if she agrees but the channel belongs to me so can I or may I not? I'm curious about the answers, just want to know what you think (I've already written to twitch)
Every citizen in Germany has a tax number. You too.
Since this is about Twitch Affiliate, everyone has to ask themselves if they are willing to sacrifice some rights and obligations & only support Twitch. Because that's the affiliate program. It's not for small streamers, it's only for Twitch for now.
In addition: You have to register a trade!
Because the Twitch Affiliate Program is a self-employed business activity.
So that means: You have to be 18 years old.
If you are not 18, your parents have to register the business and also give their tax number and send the EÜR to the tax office once a year.
Why do you have to have a business for that i mean my mother is an individual and not a corporation
It has nothing to do with corporation.
Anyone who is self-employed in Germany with the intention of making a profit is obliged to register this! Twitch Affiliate is such a case, because it achieves a profit intention (subscription / advertising income).
The statement "I don't want subs, just the emotes or a certain function" doesn't work here. One can't argue with that. Anyone who is bold could report to the tax office & you would have a huge problem. Since you are probably a minor, your mother would have a problem.
Donations are another thing.
As a private person you can't and are not allowed to accept donations per se, not without further ado. Clubs can do that. Tips do. But here too: Would it be a profit intention again if one offered the option. See case above.
You could also register a business, but then the guardianship court would have to have you declared a legally competent person if you are still a minor. Then you would have the permission to register a trade independently under the age of 18 & would be liable for all the trimmings.
And you have to state every income & every expenditure in your annual EÜR and submit it to the tax office. But you don't have to pay taxes when you register a small business or have it registered. As long as remains in the tax exemptions.
