Is the income tax overpayment refunded when the income tax was paid with the funds of another person, for example, of a company?

In this case, the amount of overpaid income tax that you paid with your own funds or that was deducted by the person deducting the tax from the benefit paid to you is refunded. Part of the overpayment of the tax, that occurred because the tax was paid by another person with his own funds, is not refunded.

For example, the income tax overpayment of EUR 1,000 has been calculated in the Annual Income Tax Return. Part of this amount of the tax - EUR 600 - from the income in kind that was received by the resident (for example, gifts, winnings) was paid for this resident by another person (who has paid the benefit). Consequently, the amount of the tax refundable to the resident is equal to EUR 400 (1,000 - 600).