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.
Gilbert has released a new line of rugby cleats. The Gilbert Virtuo 8S is part of the exciting new product. Check it out.
The entire All Blacks apparel line has been updated for 2013/14. Check out the New Zealand All Blacks polo.
The Nike Tiempo is a solid rugby cleat and one of few styles still made from full-grain natural leather.
The Gilbert Blitz 8S rugby cleat is a great cleat at a great price of $69.99. Get a new pair of cleats today.
A cool looking all black rugby cleat with the high performance adidas is known for. Get in the Gear!
Wear the crest of the British and Irish Lions on your t-shirt. A great look for the summer.
The All Blacks Performance t-shirt is black with hints of blue from the training jersey. Very Cool.
The New Zealand All Blacks training jersey for 2013/14. Get in the Gear!
The USA Rugby Pro Alternate rugby jersey is perfect for any fan of the Eagles. Get yours to wear during the summer Test matches.
The NEW All Blacks 2013/14 jersey has arrived at World Rugby Shop. Dare to wear the colors of the All Blacks.