This theoretical work examines forms of comic elements and humor in various works of fine art and film. The text is divided into three parts: In the first part the terms humor and comic as well as favorable factors of the comic effect of art are explained. Therefore secondary literature is evaluated, in which humor in general and humor in art are discussed. In the second part suitable works of fine arts and film are analyzed, including Grayson Perry's Large expensive abstract painting (2019), Roy Andersson's Songs from the second floor (2000), Big Business (1929) by Stan Laurel & Oliver Hardy, and Loriot's Zimmerverwüstung (1976). Two typical forms of humor and comic elements in the arts are filtered out: (1.) the play with expectations and prior knowledge (2.) conflicts as the basis for comic elements The third part gives an insight into the creation of Alexander Gratzer's diploma film "Piti and Lixi" (working title). Furthermore it explains the role of humor and comic elements in his personal work processes.