Pensioenfonds verricht verzekeringsdienst en mist btw-aftrek

The Court of 's-Hertogenbosch ruled that an occupational pension fund performing insurance services under its basic scheme qualifies for VAT exemption. Consequently, the fund cannot deduct input VAT. This decision clarifies that pension fund activities classified as insurance services fall outside the standard VAT framework, affecting tax treatment of pension administration costs and premium payments within the Dutch pension system.