- The Dutch pension system is in a transition phase due to the implementation of the Future Pensions Act on July 1, 2023.
- All active pension schemes in the Netherlands must be adjusted before January 1, 2028.
- The new pension system aims to be future-proof and better aligned with the changing labor market, offering more personal insight and a greater chance of increasing future pensions with stable premiums.
- The adjustment of the pension system also has consequences for the levy of VAT, particularly for management services provided to pension funds.
- The new system will only have contribution agreements, with the solidarity and flexible contribution agreements being the main types.
- It is important to examine contracts for services under the new pension system with a VAT specialist.
- Clarity is expected to be provided for the arrangements in the current system within a few months.
Source Deloitte
Latest Posts in "Netherlands"
- Hospice performance does not qualify as exempt service or short stay
- Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications
- Netherlands Suspends €2 Handling Fee on Non-EU Parcels, Awaits EU Customs Measures in 2026
- Decision on the introduction of a national handling fee postponed
- No VAT Fiscal Unity Without Financial Integration, Rules Advocate General Ettema
