- A recent court ruling states that pension fund premiums paid by employers are fully subject to VAT, not just the administrative costs. This affects all employers in mandatory sector pension funds, including municipalities, and could increase costs for VAT-exempt organizations. However, the Dutch Tax Authority disagrees and still considers pension premiums VAT-exempt, likely appealing the decision. For now, municipalities do not need to take action or adjust policies, and pension funds are not expected to charge VAT on premiums until there is a final decision. Municipalities are advised to monitor developments and continue current practices.
Source: efkbelastingadviseurs.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.
Latest Posts in "Netherlands"
- State Secretary Rejects Court Ruling on VAT for Pension Premiums Pending Supreme Court Decision
- Zeeland Urges Parliament to Reverse VAT Increase on Accommodations to Protect Tourism and Economy
- Tax Authority Clarifies VAT Compensation for Election Staff Provisions: Implications for Municipalities
- When Is a Renovation Considered “Essentially New Construction” for VAT Purposes?
- EU Customs Trader Portal Available Again from November 11, 2025, 19:55
