SQL Server 2019

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CREATE PROCEDURE [inner] AS BEGIN
    SET XACT_ABORT, NOCOUNT ON;
    
    BEGIN TRY
        BEGIN TRANSACTION;
        
        IF (1 + 1 = 2) BEGIN
            ROLLBACK TRANSACTION;
        END ELSE BEGIN
            COMMIT TRANSACTION;
        END
    END TRY
    BEGIN CATCH
        IF @@TRANCOUNT > 0 BEGIN
            ROLLBACK TRANSACTION;
        END
    END CATCH
END
CREATE PROCEDURE [outer] AS BEGIN
    SET XACT_ABORT, NOCOUNT ON;
    
    BEGIN TRY
        BEGIN TRANSACTION;
        
        EXEC [inner];
    
        COMMIT TRANSACTION;
    END TRY
    BEGIN CATCH
        IF @@TRANCOUNT > 0 BEGIN
            ROLLBACK TRANSACTION;
        END
        
        ;THROW;
    END CATCH
END
EXEC [outer];
Msg 266 Level 16 State 2 Line 0
Transaction count after EXECUTE indicates a mismatching number of BEGIN and COMMIT statements. Previous count = 1, current count = 0.