- The court in Leeuwarden ruled that industry pension funds must charge VAT on the full pension premium paid by employers for employees.
- The execution of the pension scheme by the fund for employees is considered a VAT-taxable service, allowing the fund to deduct VAT.
- For non-employees (e.g., directors, self-employed, or voluntary participants), premium payment is required for pension entitlement, so no VAT-taxable service applies in those cases.
- The ruling could have major financial consequences for employers (like banks, insurers, healthcare, and education) who cannot deduct VAT.
- Pension expert Anne Laning calls the ruling a “potential bomb,” especially for employers in large pension funds like ABP and PFZW.
Source: fiscaalvanmorgen.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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