Do I need to pay tax, and what is taxable? 

As a gamer/e-athlete, you can have several types of income. For example, this could be income from:

• Sponsors
• Donations
• Prize money from competitions
• Winnings from online gaming
• Advertisements
• Subscriptions
• Sales of virtual goods, such as "skins"

Gaming as a hobby

Gaming is considered a hobby when it’s non-commercial. This means that it does not generate a profit or financial benefits.

Income from hobbies will not be taxable, and you're not entitled to deductions for costs related to such activity. 

Gaming as a commercial activity

Gaming is considered a commercial activity if it

• is carried on at your own expense and risk
• is expected to have a certain scope and duration, and
• is likely to generate a profit

In practice, there are no strict requirements regarding duration and scope, so the most important criterion is whether the activity is likely to generate a profit. The activity must generate a profit after you’ve deducted the costs you’ve incurred to carry out the activity. You should also consider whether the profit is reasonable in relation to the effort you've put in.

If gaming is considered a commercial activity, all income from it will be considered business income.

You may be entitled to a deduction

Tax

You can claim a deduction for expenses relating to the activity. For example, this may includecomputer equipment, internet expenses, travel expenses, etc. 

Value added tax (VAT)

You can only claim a deduction for input VAT if you’re registered in the VAT Register. Once you’re registered, you can claim a deduction for VAT on expenses related to gaming. Read more about how VAT works

As a self-employed person, you must keep accounts

Everyone engaged in commercial activity is subject to a bookkeeping obligation and must keep accounts even if they’re not obliged to submit annual accounts.