Did you recently start a company, but was your business limited as a result of coronavirus measures? You can apply for a reimbursement of your fixed costs in the 4th quarter (Q4) of 2021 and the 1st quarter (Q1) of 2022 with the Reimbursement Fixed Costs (TVL) for Starting businesses (TVL Startende ondernemers). You need to apply for each quarter separately.
Please note: this reimbursement is not tax-free.
Who can apply?
You can apply if you meet the conditions for the Reimbursement Fixed Costs (TVL) for Starters (in Dutch), such as:
- you have registered your company between 30 June 2020 and 1 October 2021 with the Netherlands Chamber of Commerce (KVK), and
- your business has at least 1 establishment in the Netherlands, and
- your fixed costs are at least €1,500 per quarter, and
- you suffered a turnover loss of at least 20% in Q4 2021 compared to Q3 of 2021 and at least 30% in Q1 2022 compared to Q3 2021, and
- your company is not part of a larger enterprise.
Did you register your company between 30 June 2021 and 1 October 2021? You can only apply for a reimbursement of the fixed costs you incurred in the 1st quarter (Q1) of 2022. Your turnover in the 3 months after your registration will count as a reference period.
You can apply for a minimum of €1,500 and for at most €100,000 per quarter.
How to apply
You can no longer apply for the TVL for Starting businesses for Q4 of 2021 nor for the TVL for Starting business Q1 2022. You could apply until 2 August 2022, 17:00 hours. Note that you had to apply for each quarter separately.
Did you apply for an amount over €25,000? You needed to include a third-party statement from an accountant with your application.
Do you need to repay TVL?
Have you made use of TVL? And did your turnover 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.