Dutch Court Rules Pension Fund’s Services Are VAT-Exempt Insurance, No Right to VAT Deduction

• Dutch court ruled on a VAT dispute involving a company pension fund seeking to deduct €17,011 in input VAT.
• The pension fund claimed it provided taxable administrative services; the tax inspector argued it offered VAT-exempt insurance services.
• The court found the fund’s activities qualify as insurance services under EU VAT law due to premium collection, risk assumption, and legal relationships with participants.
• The court rejected the fund’s argument that it only administered pensions, noting it bears full management and risk responsibility.
• The appeal was dismissed, confirming the pension fund has no right to deduct VAT.

Source: uitspraken.rechtspraak.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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