Tax prize money?

I have often asked myself whether prize money is taxed in esports or not.

For example, I only play Fortnite as a hobby and have so far not made any income from it. Now there are different cups in the game, in which each player can participate and win prize money from a certain placement. Unfortunately I still have no idea what the tax looks like and therefore I wonder how and whether the whole thing is taxed at all?

So with one-time prize money you can still argue that you do it as a hobby, so it would not be controllable. If you don't do that often

if you do it more often and also generate advertising revenue, there's a lot to be said that you do it professionally and it is therefore a job that is taxable and taxable.

I would make it dependent on the whole case, with something like that you would have to look at everything

Thank you very much for the quick reply

Income tax would possibly apply to this, or depending on whether you do it professionally, normal income tax.

What should be a profit tax and the income tax does not apply when you are employed and that is not possible in this case, or not realistic

Profits are actually taxed, which is why you don't get millions at Who Wants To Be A Millionaire, for example. ^^

Yes, but that's because this income is specifically mentioned H15.6 EstH. But there's no profit tax!

that's still the income tax.

And at gaming shows according to §22 EstG as other income.

the Nobel Prize money can only be taxed if it is acquired within your department.

Gaming can be a hobby, but not a quiz show.