- The State Secretary of Finance will not adopt the Arnhem-Leeuwarden Court’s 30 September 2025 rulings on pension premiums and VAT as policy.
- The Court ruled that pension execution is a single service not exempt from VAT, making the full pension premium subject to VAT and allowing pension funds to deduct input tax.
- The State Secretary maintains the previous position, based on a 2023 Amsterdam Court ruling, that pension execution is a VAT-exempt insurance service.
- The issue is pending before the Supreme Court; until a decision is made, the Tax Authority’s current policy remains.
- Pension funds following the Tax Authority’s position are not required to charge VAT on pension premiums.
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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