Upload music to Spotify – commercial register? (law, taxes, law)

Hello, in my “free time”, i.e. in addition to my actual job, I run a recording or recording studio (for radio play, music and short film productions), with which I offer my own productions free of charge on the Internet (for download or as a video on Youtube) . In the long term, it is not intended that I will ask for money for this.

I would like to register this studio as a business, for example to protect myself in the event of an unexpected increase in income (through YouTube income, orders from bands for demo recordings or the occasional sale of images/sound carriers) and also to have the opportunity to go shopping in the metro, for example . I am aware that I have to pay fees when registering a business and also have to state my income and expenses in the annual income tax return. The question is, 1. whether I will lose the trade if I neither state my income (because I don’t generate any) nor my expenses (I don’t want the tax office to “pay” my expenses)? 2. Do I have to reckon with further costs (apart from the registration)?

Many greetings

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