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Re:Ask HN: Dear open source devs how do you sustain yourself by biztos on Monday May 18, 2020 @01:06PM (#23225158)
Patreon seems to think it's likely to be income:

https://support.patreon.com/hc/en-us/articles/207477063-Taxe...

Which makes me wonder, is there some other way to aggregate donations such that they are gifts?

Re:Ask HN: Dear open source devs how do you sustain yourself by Someone on Wednesday May 20, 2020 @07:46AM (#23245723)
I think most tax departments will say they are gifts, but also that gifts are income.

And “give €5 and get a sticker” might make it a sale, making it subject to VAT, too.