- On September 30, 2025, the Arnhem-Leeuwarden Court ruled that pension scheme administration is a single service not exempt from VAT, meaning pension funds can deduct input VAT and the full pension premium is subject to VAT. However, the State Secretary announced that this view will not be adopted as policy, since it contradicts a 2023 Amsterdam Court decision, which is under appeal at the Supreme Court. Until the Supreme Court rules, the tax authorities will continue to treat pension administration as a VAT-exempt service, so pension funds do not need to charge VAT on pension premiums if they follow the tax authorities’ position.
Source: nlfiscaal.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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