- An industry pension fund can partially deduct VAT on administration costs for taxable pension administration services. For employees, this is a taxable service; for directors and self-employed, the insurance exemption applies. The court ruled that pension administration for employees is VAT-taxable, as there is no direct link between premium payment and pension entitlement. For directors and self-employed, the insurance exemption applies due to a direct link. VAT is due on the full premium, not just the administration cost portion.
Source: taxence.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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