Stichting X, a Dutch occupational pension fund operating on a average-wage system, was denied a VAT exemption for collective investment schemes by the courts. The key factor in the denial was that Stichting X’s participants did not bear investment risk, as their pension rights and benefits were predetermined and not dependent on investment returns. Therefore, Stichting X could not be considered a collective investment undertaking comparable to a Defined Contribution fund.
Source: futd.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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