- Services provided by the pension fund to employee participants are subject to VAT.
- Services to director participants, self-employed participants, and voluntary pension build-up qualify as insurance transactions and are VAT-exempt.
- For employees, there is no direct link between premium payment and pension entitlement, so the insurance exemption does not apply.
- For directors, self-employed, and voluntary participants, a direct link exists, so the insurance exemption applies.
- The principle of tax neutrality is not violated by this distinction.
Source: taxlive.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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