Year-end adjustment
If you are employed at a company or similar institution, normally your employer will deduct income tax calculated on your salary each month and pay it to the tax office. It may be necessary to recalculate your income tax, however, for reasons such as an increase in the number of your dependents or payment of tax-deductible insurance premiums. In this case, your employer will adjust the deduction from your final salary payment of the year, in what is called a year-end adjustment. If your deductions increase, such as those for dependents, insurance premiums, buying a house, or medical costs, normally you will receive a tax refund.