- Pension administration is considered an exempt insurance service
- An enterprise pension fund cannot claim VAT refund
- The fund argued that they provide taxable services similar to pension administration
- The court ruled that the fund is involved in insurance activities due to contractual obligations
- The fund is responsible for more than just administrative tasks, including determining investment policies and managing financial transactions
- The fund must pay premiums and manage risks to fulfill pension obligations
Source: fiscaalvanmorgen.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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