Incorrect wage tax deduction and its correction

The correction of an incorrect wage tax deduction is generally carried out within the scope of the employee’s tax assessment procedure. A so-called “catch-up effect” in the assessment process applies if wage tax was not withheld when it should have been. For this catch-up mechanism to apply, it is irrelevant whether the employer was held liable under § 82 of the Austrian Income Tax Act (EStG 1988) or not.