Foreign artists usually fall under the provisions of § 99 EStG in case of performances in Austria, the so called “withholding tax in special cases”. If the conditions are fulfil-led, the artist's fee must be taxed at a flat rate. This work is intended to give the reader an overview of the legal basis, its application in practice and the practice of internatio-nal agreements. In the first part of this work, the concept of the artist in Austrian tax law is defined and the system of tax liability in Austria is examined in more detail. The next section deals with the provisions of § 99 EStG and their practical application. After the artist has been dealt with in national law, the reader gains insights into inter-national tax law and learns how national and international law interact in connection with the artist's taxation. Above all, the reader will remember the differences in the interpretation of the artist concept in international tax law and austrian jurisprudence. Finally, the material of this work will be summarized on the basis of understandable examples.