Solution : https://service.sap.com/sap/support/notes/91016 (SAP Service marketplace login required)
Key words :
payroll accounting -> personnel administration -> payroll data -> tax -> withholding tax -> maintain basic settings, field t5c2b-teilm 'withholding tax partial period invoice variant, additional key words payroll accounting, december payroll accounting run, withholding tax deduction calculated, personnel administration, withholding tax base, calculating withholding tax, annual tax declaration, partial period
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