Did you receive support through the TOGS measure? You will only have to repay this if you were not eligible for this tax free reimbursement and the support was wrongfully granted.
The TOGS Reimbursement for entrepreneurs in affected sectors is a one-time, tax free reimbursement of €4,000. From 1 June 2020 the TOGS was replaced by the Reimbursement of Fixed Costs TVL (Tegemoetkoming Vaste Lasten). A repayment scheme for the TVL is also in place.
Do you have to repay the TOGS?
If the TOGS was wrongfully granted you must repay it. This may be the case if you had more than 250 employees at the time or if you did not meet any of the other conditions for the TOGS. The Netherlands Enterprise Agency (RVO) monitors your compliance with the conditions both before and after you receive the reimbursement. These checks can take place until up to 5 years after you received the TOGS.
Whom do you repay?
You received the reimbursement from RVO. So, if you have to repay the TOGS you need to pay back to RVO.
For more information and questions on repaying the TOGS you can contact RVO.