Hey! I am organizing a small performing arts festival in Germany this summer. Every artist or group of artists receives a small fee for their performance (€ 100 - € 500) - many of the artists come from abroad. I heard that the fee of the non-German artists is taxable in Germany and that I - as the organizer - have to pay "Ausländersteuer", foreigner tax. Is that true? Does that apply to artists based in the EU and outside the EU alike?