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 apply for the Reimbursement of Fixed Costs (Tegemoetkoming Vaste Lasten, TVL).
Please note: TVL Q1 2022 is closed, you can no longer apply.
What is the Reimbursement of Fixed Costs?
This reimbursement is meant to help companies (including the self-employed) pay their fixed costs if they have suffered a substantial turnover loss during 3-month periods compared to a specified (3-month) reference period. Your fixed costs must be at least €1,500 per quarter, based on your SBI code.
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.
TVL will not count towards your taxable profit. This means it will be exempt from income tax (inkomstenbelasting) or corporate income tax (vennootschapsbelasting).
TVL Q1 2022
Did you suffer a turnover loss of at least 30% in the 1st quarter of 2022? You could apply for TVL Q1 2022. The reference periods for TVL Q1 2022 are the 1st quarter of 2019 or the 1st quarter of 2020. TVL Q1 is meant as support for turnover loss in the months January, February, and March 2022. You must meet the conditions for TVL Q1 2022 (in Dutch). Application is closed.
How to apply?
The TVL Q1 2022 (in Dutch) is closed. You can no longer apply. You could apply from 28 February 2022 until 31 March 2022, 17.00 hours.
Read what happens after your application (in Dutch).
Do you need to repay TVL?
Have you made use of TVL? And did your tunover exceed your expectations? You may have received too much TVL support. If you did receive too much you will need to repay. Read more on repaying TVL.