if you do "some" math as example you should do it right, because thats not how it works. They can write of the taxes from their income if they spent it on employment loans, equipment, etc...First, the 100k from patreon isn't tax free. That shit is income and must be taxed as income. Since the office is in germany let's assume they pay tax there. The income tax in germany for an individual (which probably differs from a company but idk for sure so let's assume individual which is probably lower than a company's tax) works on a sliding scale starting at 9408 euro and caps out at 57,051 euro at 42% which is 63,000 USD. That means on every dollar over 63k they pay 42% in tax and they lose some amount under 63k to tax. I'm going to estimate here because I don't know how to find Germany's equivalent of a schedule E. They're definitely paying 42% of 37k which is 15,540 plus the amount of tax up to that 63k which let's be generous and say it's only 20% WHICH IS DEFINITELY LESS than it really is. So thats 15,540+(.2*63k). That is 28,000 dollars gone in income tax before the company even touches it.
Also i don't see why they need a office for something that can be developed from home. End of the day it's on them how they spend their money, people give it to them willingly.