The incident occurred during the second half of Friday's Heineken Cup clash between the teams, during which Gough scored a try as Saracens won 16-13.
The former Wales lock will appear before a European Rugby Cup disciplinary hearing in Dublin on Thursday, to be chaired by independent judicial officer Jeremy Summers.
Punishments can range from the low-entry point of a three-week suspension to anything between 10 and 52 weeks for a top-end offence.
A ban would potentially rule Gough out of the Ospreys derby fixtures against the Scarlets, Cardiff Blues and Newport Gwent Dragons over the festive period.
An ERC statement said: "Ian Gough is alleged to have carried out a dangerous tackle on the Saracens hooker, Schalk Brits, during the second half of the match at the Liberty Stadium. The complaint was made by citing commissioner, Peter Brown."
Treviso flanker Francesco Minto will also appear before the hearing following his red card in their 29-12 defeat to Biarritz.
Minto was dismissed after 24 minutes for a headbutt on Biarritz scrum-half Yann Lesgourgues.
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