On April 15, 1999 the Ministry of Finance has released an instruction dealing with the tax treatment of foreign artistes and sportsmen. The purpose of the instruction is threefold: Firstly, it is clarified that according to section 99 of the Income Tax Act the scope of the withholding tax for non-residents is not restricted to the income of artistes and sportsmen performing in Austria but applies as well to income of all other persons (individuals and legal entities) derived in the course of taking part in the production of such performance. Secondly, advice is given as to what evidence must be kept by the paying agent if he wishes to grant immediate tax relief under a tax treaty. And thirdly, no withholding tax needs to be levied where it has become evident that such tax, which is levied on the gross amount of the income, will have to be refunded entirely in a subsequent tax assessment, which has to be opened upon request of the taxpayer and is based on his net income.