Corona: Reimbursement Fixed Costs (TVL)

This information is provided by

Netherlands Enterprise Agency, RVO

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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 apply for the Reimbursement of Fixed Costs (Tegemoetkoming Vaste Lasten, TVL).

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

Do you (expect to) suffer a turnover loss of at least 30% in the 1st quarter of 2022? You can 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. The conditions for TVL Q1 2022 (in Dutch) are roughly the same as for TVL Q4 2021. Application is closed.

If you want to receive updates on TVL Q1 2022 you can leave your email adress via the Dutch-language form.

TVL Q4 2021

Did you suffer a turnover loss of at least 20% in the 4th quarter of 2021 (October, November, and December 2021)? You could apply for TVL Q4 2021 (in Dutch) from 20 December 2021. Your (expected) turnover must be at least 20% lower than compared to the 4th quarter of 2019 or the 1st quarter of 2020 (reference period). You must also meet the other conditions for TVL. It makes no difference if you have applied for TVL before or not.

Note that the minimum turnover loss percentage to be eligible for TVL Q4 2021, has been lowered from 30% to 20% (in Dutch).

Reimbursement fixed costs for among others night closure (VLN)

The measure that was announced as Reimbursement fixed costs for among others night closure, (subsidie Vaste Lasten voor onder andere Nachtsluiting, VLN) is replaced by this extension of TVL (in Dutch).

Agriculture and horticulture

Businesses in agriculture and horticulture with SBI code 1.1 through 1.5 received a supplement (in Dutch) for special costs to keep plants and animals alive. This supplement of 21% has been 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 was available for TVL Q1, TVL Q2 and TVL Q3.

If you cannot pay your fixed costs, even though you did apply for and receive TVL? You may be eligible for the Subsidy for uncovered fixed costs in agriculture and horticulture (OVK) (in Dutch).

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.

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This information is provided by

Netherlands Enterprise Agency, RVO