Fortnite tournament payday tax?

My son has won $ 100 at a Fortnite tournament, minus $ 30 of their taxes remaining $ 70. They can be transferred to us.

Do I have to tax it here in Germany? Think about whether the whole effort is worthwhile. Otherwise, there are of me personally 70 euro pocket money and I waive the whole HickiHacki with the taxes, etc…

In general, Epic Games, organizers of the tournament, explained in the terms and conditions that they are taking care of it.

How exactly this looks like with your son, you can find out here at Epic Games Support: https://epicgames.