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Are you a business owner or are you self-employed (zzp'er)? And did you suffer a substantial turnover loss due to the corona crisis? You may be eligible for the Reimbursement of Fixed Costs (Tegemoetkoming Vaste Lasten, TVL). You can apply for this tax-free reimbursement for turnover loss through 30 June 2021.
What is the Reimbursement of Fixed Costs?
This reimbursement is meant for companies (including the self-employed) that have suffered a turnover loss of at least 30% during 3-month periods, to help them pay their fixed costs.
Please note: wage costs and other variable costs are not included. Wage costs are compensated through the NOW: Temporary Emergency Bridging Measure for Sustained Employment.
How much reimbursement can you apply for?
The Netherlands Enterprise Agency (RVO) will calculate the amount of the reimbursement based on the total turnover loss and a percentage for fixed costs that is set per sector.
Who can apply?
Businesses, including the self-employed, that have a suffered turnover loss of at least 30% due to the corona crisis and because of this cannot pay their fixed costs, can apply for this measure. You must of course fulfil all conditions. You can use the Dutch-language advice tool to assess your eligibility.
One-off payment for non-food retail outlets
Non-food shops that are entitled to Reimbursement Fixed Costs (TVL) over the 4th quarter of 2020 and that have had to close on 15 December will receive a one-off extra supplement on top of the TVL sum. The supplement is called Stock Support Closed Retail (Voorraad Gesloten Detailhandel, VGD, in Dutch) and is set up to compensate retailers who are unable to sell their stocks because of the lockdown closure. Your business should be registered as having non-food items as its core business.
You will receive the VGD supplement automatically if your retail business is entitled to TVL over the 4th quarter of 2020 and Q1 of 2021. You do not need to apply for the VGD separately.
One-off supplement for travel sector
Companies active in the travel sector will receive a one-off supplement for costs they cannot retrieve for cancelled trips (in Dutch). This supplement will be calculated once and added automatically to the TVL for the 1st quarter of 2021 (when the European Commission approves). You do not need to apply for this supplement separately.
Supplement for agriculture and horticulture
Businesses in agriculture and horticulture will receive a supplement (in Dutch) for special costs to keep plants and animals alive. This supplement will be added automatically to the percentage of fixed costs, on top off the TVL. You do not need to apply for this supplement separately. This supplement will be available for TVL Q1 and TVL Q2.
Module for the events sector
Entrepreneurs in the events sector and their suppliers who have received the TVL for the summer months (June through September) but cannot reach the turnover threshold for Q4 2020 and Q1 2021, will be eligible for a reimbursement (Vaste Lasten Evenementenbranche (VLE), in Dutch). Entrepreneurs that received TVL June – September 2020 and are eligible for the VLE will receive an email from RVO. The reimbursement amounts to 33.3% of the TVL June-September and will be at least €750 and at most €16,667. You can apply for VLE Q4 2020 from 18 February 12:00 hours until 18 March 2021 17:00 hours. Read more on how to apply for VLE (in Dutch).
How to apply?
Q1 2021 of TVL runs from January through March 2021. You can apply for TVL for Q1 2021 until 30 April 2021, 17:00 hours to the Netherlands Enterprise Agency (in Dutch, choose Aanvragen).
You can apply for the events module VLE Q4 (in Dutch) from 18 February 12:00 until 18 March 17:00 hours.
Please note: from 15 February entrepreneurs that were eligible for an earlier period of TVL can apply. The supplements for the travel sector and agricultural and horticultural enterprises as well as the extension for larger companies are not yet active (in Dutch, scroll down for a table with more information).
For larger companies (over 250 employees) TVL Q1 2021 will also be available, however you will not be able to apply immediately after opening. If you want to receive an e-mail to notify you when TVL Q1 2021 application is open to larger companies, you can fill out this Dutch-language form.
TVL Q2 2021 is for the months April through June 2021. You cannot apply for TVL Q2 2021 yet.
You apply for each 3-month period separately. You cannot apply for the whole period at once. Read more on how to apply for the TVL.