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Guide: Twitch

Twitch income and tax: what applies to streamers in Germany.

Twitch pays by Gutschrift, usually in dollars and without VAT. That changes nothing about subs, bits, ad revenue and donations being income in Germany. Here is what the law and the tax administration say, each with its reference.

As of 6 November 2026 · 22 sources

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The basic rules.

Four points to know before the next payout lands.

Twitch income is taxable: subs, bits and ads are business income.

The Hessian Ministry of Finance expressly lists platform income from subscriptions, ad placements and Twitch subs as business income. Whoever streams regularly and wants to earn money with it has, in the tax administration's view, income from a trade (Gewerbebetrieb).1

From when? From the first euro, but you pay tax only above the basic allowance.

There is no exemption threshold for streamers. Income tax is due once your taxable income from all sources together exceeds the basic allowance (Grundfreibetrag), €12,348 in 2026. If you stream for money only occasionally, that is other income, taxable from €256 a year.2

You don't invoice Twitch. Twitch settles by Gutschrift.

When the recipient of your service draws up the settlement, that is a Gutschrift (self-billing). It must be agreed beforehand, which is usually part of the platform's terms, and the document must be labelled „Gutschrift“. The turnover still belongs in your records and, if you charge VAT, in your VAT return.3

Payouts from the US are in principle not taxable in Germany.

A service to a business is deemed supplied where the recipient runs its business. Who pays you is on your statement; for Twitch, as far as we know, that is Twitch Interactive, Inc. in the US. Then no German VAT arises. This is a conclusion from the statute, not an explicit rule for streamers.4

Depending on your case.

Kleinunternehmer or charging VAT, donations, dollars, the US tax interview: where Twitch differs from a customer in Germany.

As a Kleinunternehmer

Only supplies taxable in Germany count towards total turnover under § 19 Abs. 2 UStG. If your Twitch payout comes from a third country, on this reading it does not count towards the €25,000 and €100,000. Whether that applies to you depends on who your contracting party is; check it with your tax adviser.5

Charging VAT: line 36 of the return

Supplies whose place of supply is outside Germany but which would be taxable here go into the VAT return (Umsatzsteuer-Voranmeldung) as other non-taxable supplies, line 36, code 45. The EC Sales List (Zusammenfassende Meldung) covers only services to businesses in other EU countries, not third countries.6

Donations are not gifts

Money viewers send you because of your stream, also through third-party services, counts as income according to the NRW tax administration: donations („Spenden“) and fan gifts are tax-relevant whether or not you provide a specific service in return. Business income is every inflow in money or money's worth caused by the business.7

Dollars into euros

For VAT you convert foreign currency at the monthly average rates the Federal Ministry of Finance publishes; the tax office may allow the daily rate. Keep a note of the rate you used.8

The US tax interview replaces nothing

Before the first payout, Twitch asks for US tax details, usually through a tax interview with a form such as the W-8BEN. That concerns tax in the US and runs between you and the platform. Your obligations towards the German tax office are unaffected.

Keep statements for eight years

Your Twitch statements are your accounting records. You keep them for eight years, in order, digitally as well if they stay readable. Download them while you still have access to the dashboard.9

Twitch Affiliate without a tax number? Better not.

“Twitch Affiliate without a tax number” is a common search, but the Affiliate programme changes nothing about your duties in Germany. Whoever opens a trade registers it with the municipality (§ 138 Abs. 1 AO; § 14 Abs. 1 GewO) and sends the tax office the questionnaire for tax registration (Fragebogen zur steuerlichen Erfassung) through ELSTER, both within one month (§ 138 Abs. 1b und 4 AO). The tax office then issues your tax number (Steuernummer). The state tax administrations say the same for influencers (Hessen, Leitfaden S. 4; Bayern, FAQ S. 10; NRW), and for tax purposes streaming is no different.

For income tax: self-employed, sustained, with the intention to make a profit and taking part in general economic activity, that is a trade (§ 15 Abs. 2 EStG). Profit is business income less business expenses (§ 4 Abs. 3 EStG); camera, microphone, software and the business share of your internet reduce it. If you are employed, you must file an income tax return once your other income exceeds €410 a year (§ 46 Abs. 2 Nr. 1 EStG). Trade tax arises only once your trade income exceeds the allowance of €24,500 (§ 11 Abs. 1 Satz 3 Nr. 1 GewStG).

For VAT, Twitch is the recipient of your service: you provide the platform with content and ad space, it pays you a share. Services to a business are supplied where the recipient runs its business (§ 3a Abs. 2 UStG). If the payer is based outside the EU, the supply is not taxable in Germany; it does not appear in the EC Sales List either, which covers only services to businesses in other EU countries (§ 18a Abs. 2 UStG). If you charge VAT, you enter the amount in line 36 of the return. This classification is our conclusion from the statute for the case that a US company is your contracting party. It does not automatically apply to donations: they come from private individuals, often through a service provider, and whether and where they are to be recorded for VAT is for your tax adviser.

As a Kleinunternehmer you file no VAT return (§ 19 Abs. 1 Satz 2 UStG) and no EC Sales List (§ 18a Abs. 4 UStG). Non-taxable supplies do not belong to total turnover under § 19 Abs. 2 UStG; whether that applies to your Twitch payouts depends on who your contracting party is and where it is based. If a Gutschrift shows VAT you do not owe as a Kleinunternehmer, object to it: it then loses its effect as an invoice (§ 14 Abs. 2 Satz 6 UStG). Donations and sponsors in Germany, by contrast, do count towards the limit.

Affliq imports your Twitch statement and turns each line into a payout with its tax case and exchange rate. The platform master data say who pays and from where; the tax case follows: third country, not taxable, no EC Sales List. The Kleinunternehmer counter counts only what is taxable in Germany, the VAT return gets its codes, the founding checklist walks you through trade registration and the questionnaire, and at year end everything is in the tax package for your adviser. Affliq only knows what you have recorded in it.

Affliq records and does the maths, it does not advise. How things are taxed is your tax adviser's call.

Frequently asked questions

Do I have to pay tax on Twitch income?

Yes. Subscriptions, bits, ad revenue and donations are business income in the tax administration's view if you stream regularly. Whether tax is due in the end depends on your total income; you must declare the income in any case.1

From when do I have to pay tax on Twitch income?

You pay income tax once your taxable income exceeds the basic allowance, €12,348 in 2026. If you are employed, you must file a tax return once your side income exceeds €410 a year. Whoever streams only occasionally has other income from €256.10

Do I need a tax number as a Twitch Affiliate?

Yes. Whoever streams regularly for money opens a trade and registers it within one month with the municipality and with the tax office, the latter through the questionnaire for tax registration via ELSTER. You then receive your tax number. The Affiliate programme changes nothing about that.11

Do I have to invoice Twitch?

No. Twitch settles by Gutschrift, a document issued by the recipient of the service. That is permitted if agreed beforehand and the document is labelled „Gutschrift“. You keep the Gutschrift and record the turnover from it.12

Is VAT due on Twitch income?

On the platform's payouts in principle not: services to a business are deemed supplied at its seat, and if the payer is based in the US, the supply is not taxable in Germany. If you charge VAT, you enter it in line 36 of the return. This is a conclusion from the statute; have your tax adviser confirm it.4

Are Twitch donations tax-free?

In principle not. If you receive money because you are active as a streamer, it is income, even without a specific service in return and even through a third-party provider. The NRW tax administration names donations („Spenden“) and fan gifts expressly.13

What is the Twitch tax interview (W-8BEN) about?

The platform uses it to collect details for tax in the US, for instance that you are not resident there. It governs the treatment on the US side and replaces no registration, return or tax in Germany. For questions about the form, Twitch and your tax adviser are the right contacts.

Does Twitch income count towards the Kleinunternehmer limit?

Only supplies taxable in Germany count. If your payout is not taxable in Germany because of where the payer is based, on this reading it does not count. Donations and sponsors in Germany do. What matters is who your contracting party is; check it with your tax adviser.5

Sources

Statutes and administrative guidance, as of 6 November 2026. Tax law changes: the current statutory text always prevails, and what applies to you is for your tax adviser to say.

  1. Hessisches Ministerium der Finanzen, Leitfaden Influencer, S. 2Leitfaden zur Besteuerung von Influencerinnen und Influencern · Hessian Ministry of Finance, as of June 2026; p. 2 platform income, p. 4 tax number, p. 5 Gutschrift
  2. § 32a Abs. 1 Satz 2 Nr. 1 EStG; § 22 Nr. 3 Satz 2 EStG§ 32a EStG – Einkommensteuertarif
  3. § 14 Abs. 2 Satz 5 und Abs. 4 Satz 1 Nr. 10 UStG§ 14 UStG – Ausstellung von Rechnungen
  4. § 3a Abs. 2 UStG§ 3a UStG – Ort der sonstigen Leistung
  5. § 19 Abs. 2 Satz 1 UStG§ 19 UStG – Steuerbefreiung für Kleinunternehmer
  6. Vordruckmuster USt 1 A 2026, Zeile 36, und Anleitung; § 18a Abs. 2 UStGMuster der Vordrucke im Umsatzsteuer-Voranmeldungs- und -Vorauszahlungsverfahren für das Kalenderjahr 2026 · BMF letter of 29 December 2025; form USt 1 A, lines 35 and 36, with instructions
  7. Finanzverwaltung NRW, Influencer & Steuern; H 4.7 EStHInfluencer & Steuern · Tax administration of North Rhine-Westphalia; donations, fan gifts, questionnaire
  8. § 16 Abs. 6 UStG§ 16 UStG – Steuerberechnung, Besteuerungszeitraum und Einzelbesteuerung
  9. § 147 Abs. 1 Nr. 4 und Abs. 3 AO§ 147 AO – Ordnungsvorschriften für die Aufbewahrung von Unterlagen
  10. § 32a Abs. 1 Satz 2 Nr. 1 EStG; § 46 Abs. 2 Nr. 1 EStG§ 46 EStG – Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit
  11. § 138 Abs. 1, 1b und 4 AO§ 138 AO – Anzeigen über die Erwerbstätigkeit
  12. § 14 Abs. 2 Satz 5 UStG§ 14 UStG – Ausstellung von Rechnungen
  13. Finanzverwaltung NRW, Influencer & SteuernInfluencer & Steuern · Tax administration of North Rhine-Westphalia; donations, fan gifts, questionnaire

Further sources

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