In the U.S. this "withholding" happens as well. Regular employee paychecks already lose a chunk of nominal income attributed to various buckets, federal and state and maybe local level. Toward the beginning of the next year comes the grand reconciliation though, where what you "really owe" gets computed, only roughly matching what already is withheld. There are so many rules, exclusions, exceptions, additions. They individually make some sense, or did at some point, but are very confusing, with implications that sometimes stretch over many years.