Germany and Austria have more or less the same tax law as far as winnings from Poker games are concerned. The jurisdiction might currently be a bit different and to a greater extent confusing, but the law basis is still almost the same and pretty easy. The main problem in both countries is still the question whether poker can be considered as a game of skill or as a game of luck.
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As long as the winnings result from a game of luck the winnings are tax free in both countries. Legal penalties because of the fact, that certain games of chance are forbidden in both contries are a different story.
As soon as the winnings result from a game of skill the winnings are subject to taxation in both countries. Under this consideration it does not really matter whether you earn the winnings as a professional or as recreational player. And you have to consider two additional taxes. The Trade Tax and the Value added Tax (VAT).
Please ask your tax advisor or your lawyer. You will not get a qualified answer here in this forum and after all the opinon of the tax authorities might be different (or very far-fetched without any legal basis - as you will see and understand in a couple of years).