There is renewed debate about whether VAT should be charged on pension premiums after conflicting court rulings. Despite a recent decision by the Arnhem-Leeuwarden Court that pension scheme administration is not VAT-exempt, the State Secretary for Finance, Heijnen, is maintaining the current policy, which follows a 2023 Amsterdam Court ruling that pension fund services are insurance and thus VAT-exempt. The final decision rests with the Supreme Court, and until then, pension funds do not have to charge VAT on premiums. The conflicting rulings create legal uncertainty, but the government’s stance provides temporary stability. The issue could have major financial implications for the Dutch pension system.
Source: fiscaalvanmorgen.nl
Source: accountancyvanmorgen.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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