If a foreign fee recipient in Austria does not receive more than EUR 1,000 in total per calendar year from an event organiser and does not earn more than EUR 2,420 in Austria in that year, no foreigner's tax is payable. Travel allowances and other remunerated expenses may be paid in addition to the de minimis amount. In order to make use of the regulation, the fee recipient must provide details of his/her place of residence (address) and prove his/her identity by means of a copy of his/her passport.