On 5 October 2023, the Court of Justice of the European Union (CJEU) in Luxembourg heard a case on the VAT exemption for management services provided to Dutch pension funds that run a conditional average salary scheme (voorwaardelijke middelloonregeling, a defined benefit (DB) scheme without additional payment obligations, or a collective defined contribution (CDC) scheme). The key question under consideration was whether a pension fund’s participants bear the investment risk.
Source: Deloitte
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