- The State Secretary of Finance will not adopt the Arnhem-Leeuwarden Court’s 30 September 2025 rulings as the basis for taxing pension premiums.
- The court had ruled that pension execution is a single service not exempt from VAT, making the full pension premium subject to VAT and allowing VAT deduction.
- The State Secretary’s position aligns with a 2023 Amsterdam Court ruling, which treats pension execution as a VAT-exempt insurance service.
- The current tax authority policy remains unchanged until the Supreme Court rules on the matter.
- Pension funds following the tax authority’s position do not need to charge VAT on pension premiums.
Source: open.overheid.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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