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Tax exemption for corona measures TVL and TOGS

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

Did you receive TVL or TOGS reimbursement? This will not add to your taxable profit. Read more.

What changes?

Do you own an SME or are you a starting entrepreneur? And did you receive a Reimbursement Fixed Costs (TVL) or a Reimbursement for Entrepreneurs in Affected Sectors (TOGS) to help pay for fixed costs during the corona crisis? This subsidy will not be counted towards your taxable profit. This means it will be exempt from income tax (inkomstenbelasting) or corporate income tax (vennootschapsbelasting).

Funds received from the following subsidies are exempted:

Please note: the Reimbursement Fixed Costs (TVL) for Starting businesses (Q4 2021 and Q1 2022) is not tax-exempt.

For whom?

  • entrepreneurs who received TVL for SMEs or for starting entrepreneurs, or TOGS


This change in legislation comes into force on 1 January 2022. It will be applied retroactively from 1 January 2021. The TVL and TOGS are applied retroactively from 1 January 2020.

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This information is provided by

Netherlands Enterprise Agency, RVO
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