The European Court of Justice has ruled that Dutch defined benefit pension funds will not be subject to VAT if the benefits they provide depend on investment returns. This decision clarifies the tax treatment of pension funds in the Netherlands and may have implications for other countries with similar indirect tax systems.
Source: ipe.com
See also
- ECJ C-639/22 & others – Judgment – Interpretation of VAT exemption for pension funds
- Roadtrip through ECJ Cases – Focus on Exemption – Management of special investment funds (Art. 135(1)(g))
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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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