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Yes, you can even use the same email and phone number on each.
No, thats against Steam Suscriber Agreement
Tecnically no, but you can with a cost, but i think is against the rules and you can be banned. I will not help with the "how to", sorry.
You can create a Steam account for a child. Steam Support actually encourages this. But your transfer Steam wallet money from one account to another scheme is big no-no. Attempting to get around this restriction through exploits of any kind can result in the termination of your account or accounts.
You can buy games for other Steam accounts using your Steam Wallet funds if you have any, although any region restrictions will still apply.
What is it that you're actually trying to do?
- MrTT
Sure. However, don't complain if you mix up your accounts and redeem keys or purchase games on the "wrong" account.
If you already have money on your Steam account why would you need to transfer it to another account? Just buy it and gift it to your brother's account.
Per the Steam terms of use, you have to be 13 to create a Steam account. You do not have to be 13 to use a Steam account.
Like I mentioned, Steam encourages parents to create and manage accounts for their children.
https://support.steampowered.com/kb_article.php?ref=5149-EOPC-9918
"We encourage you to create a Steam account with your child. If you and your kids find Steam to be a bit too overwhelming when parents aren’t around to help, you can now manage access to content and features using Family View. You may also choose to enable Family View on your own Steam account if you would rather they share your own Steam Account for the time being."