§ 174 Tax Act (StG) - Ordinary Additional Tax

1. If facts or evidence unknown to the competent tax authority indicate that an assessment did not take place or a final assessment is incomplete, or if a missed or incomplete assessment is due to a crime or offense against the tax authority, the uncollected tax along with interest will be claimed retrospectively. The governing council sets the interest rate.

2. If the taxpayer has reported income, assets, net profit, or equity completely and accurately in their tax return and the tax authorities have recognized the valuation of the individual components, no additional tax can be levied, even if the valuation was inadequate.

3. If the taxpayer proves over-taxation, the additional tax for that tax period is to be reduced accordingly.

4. After the dissolution of a legal entity, the participants are liable for the additional tax with their share of the liquidation result.

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