Business registration for revenue without profit?

Is it necessary to pay a trade or tax if the revenue generated by a project is used solely to finance the project? Specifically, this is about a Minecraft network, which also consists of a TeamSpeak server and a forum (main components). This network runs on a root server for its financing. The revenue would be 100% back into this root server or possibly. Domains etc. Flow and do not exceed about 40 euro per month. We would limit the amount of sales (it's only about virtual goods like ranks, which only have a "value" on the actual network again (but without ingame advantages according to MC-Eula)) at the beginning anyway probably max. 20 euro (probably corresponds to about 2 - 3 sold "products") limit.

Is it necessary for this project, by which we do not want to generate any turnover and just for fun, to register a trade or to observe other things?

How do you manage to generate revenue while not having any sales?

If you have no intention to make a profit, you do not need to register a trade. At 500 euro revenue per year you will have nothing to do with the tax and you need not worry about anything.

Well, it's not a profit, if you use the revenue directly back to finance, right?

Yes it is. You can only invest the money earned, unless you go to the pirvaten reserves. And for the business registration it does not depend on the profit targeting saber.

Even if a company or business does not have a profit-making intent, it still has to register a trade if it involves money transactions through a money-service exchange or money-commodity exchange.

There's only one small business regulation that generates less than 17,500 euro in sales per year. This eliminates, for example, sales tax and input tax. The KUR will probably also be applied to the vast majority of companies whose activities are rated as hobby.

Even if no taxes are incurred, the trade must nevertheless at least be registered.

Whenever you accept money from others, either through trading in virtual goods or through donations, a business registration is required, even if only an entertainment purpose is to be achieved.

But I guess there are quite a few MC server operators doing this completely without business registration, but in a less legitimate way.

But since there are usually only small amounts, where revenues are expected to be well below € 17,500 a year and most likely do not generate profits, there would be no tax.

However, a business registration obligates to submit a tax return with appropriate forms. In such a project, this will probably be plant G (for commercial) and plant trade tax.

Profit according to EStG is the positive difference between sales and operating expenses.

Has the tax office confirmed that there's no profit intention, but hobby?