It depends the way you want to use the Lightning wallet. If you want it only for deposits, you may also create others so you don't need to pay much taxes. Case no, you don't need to.
you don't need to pay much taxes
you mean fees, not taxes.
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It seems most lightning wallets generate a new QR for each payment. So I'm asking if you are sure this will work if many people use the same QR code to send different amounts over the lightning network
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