- The State Secretary has announced that, despite recent court rulings (Hof Arnhem-Leeuwarden, September 2025) stating that pension administration is not a VAT-exempt insurance service and thus pension premiums are subject to VAT, the Tax Authority will continue to treat pension administration as a single VAT-exempt service, in line with an earlier ruling (Hof Amsterdam, February 2023). This position will remain until the Supreme Court makes a final decision. Therefore, pension funds following the Tax Authority’s position do not need to charge VAT on pension premiums for now.
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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