§ 173 Tax Act (StG)

1. Calculation errors and clerical mistakes in final decisions may be corrected by the authority responsible, upon request or ex officio, within five years after the notification of the decision.

2. If the request for correction is denied, the person making the request may be charged with the costs of the proceedings if they have wantonly submitted an inadmissible or obviously unfounded correction request.

3. The same legal remedies available against the decision can be pursued against the correction or its denial.