In this work the mechanism of the aldehyde umpolung reactions, catalyzed by azolium cationsi nt he presence of bases,w as studied throughc omputational methods. Next to the mechanism established by Breslow in the 1950s that takes effect through the formation of af ree carbene, we have suggested that these processes can follow ac oncerted asynchronous path, in whicht he azolium cation directly reacts with the substrate, avoiding the formationo f the carbene intermediate. We hereby show that substituting the azolium cation, and varying the base or the substrate do not affect the preference for the concerted reactionm echanism. The concerted path was found to exhibit low barriers also for the reactions of thiamine with model substrates, showingt hat this path might have biological relevance. The dominance of the concerted mechanism can be explained throught he specific structure of the key transition state, avoidingt he liberation of the highly reactive,a nd thus unstable carbene lone pair,w hereas activating the substrate throughh ydrogen-bonding interactions. Polar and hydrogen-bonding solvents, as well as the presence of the counterionso ft he azolium salts facilitate the reaction through carbenes,b ringing the barriers of the two reactionm echanisms closer,i nm any cases making the concerted path less favorable. Thus, our data show that by choosing the exact components in ar eaction, the mechanism can be switched to occur with or withoutcarbenes.