If I have a Donation possibility on my company’s website (Paypal, Bitcoin, …) which is not directly linked to any specific UE4/5 project of mine but to support me and my company in general to create more games, do I have to pay royalties on these donations?
Do you have any projects that aren’t Unreal Engine based to justify the claim that the donations aren’t for the UE projects? You’ll probably have to talk to a lawyer to be sure, but here’s the rules:
"Royalties are due on revenue from Kickstarter or other crowdfunding sources when the revenue is actually attributable to your product, for example if the user is required to purchase a particular funding package to obtain access (now or later) to your product, or if that package gives the buyer benefits within the product such as in-game items or virtual currency.
Here’s an example of what we mean by “attributable”: Assume you provide two tiers of offers, a signed poster for $20, and a signed poster plus game access for $50. No royalties are due on ancillary products like posters, so no royalty is due on the $20 tier. On the $50 tier, the user is paying for the poster with a $20 value, and that implies that the remaining $30 of value is attributable to the product. So, for each $50 tier sale, you’d pay a royalty of $1.50 (5% of $30)."
I’m not a lawyer, so I’m not going to interpret it for you, but that is what the EULA FAQ has to say about it.