Calculation Reimbursement Fixed Costs - TVL

Published on:
1 July 2020
Last checked on:
31 August 2022

Did you meet the Reimbursement Fixed Costs subsidy (TVL) conditions? If so, you received an advance payment of 80% of the amount based on your estimated loss of turnover. After the closing of the reimbursement period, we will ask you for the actual turnover.

Read how we calculate the subsidy.

How do we calculate the subsidy?

We calculate TVL using the formula: subsidy = normal turnover x turnover loss in % x share of fixed costs in % x 100%

Normal turnover

Turnover = all income without received VAT and before deduction of costs and fixed costs.

To determine your normal turnover, we look at a specific period as a reference. You can choose the most favourable period from 2 periods, depending on:

  • the start date of your business, and
  • the reimbursement period for which you have applied

Turnover loss

We compare your normal turnover to your expected turnover in the subsidy period. We calculate turnover loss using this formula: turnover loss in % = (turnover - expected turnover in reimbursement period) / normal turnover x 100

Share of fixed costs

To determine fixed costs, we use data from Statistics Netherlands (CBS). We do not look at your actual fixed costs. This way, we can help as many businesses as possible, as fast as possible.

The share of fixed costs in the turnover for your branch is set and linked to your SBI code. After calculation, these must be higher than 1,500 euros for you to be eligible for TVL. Examples of fixed costs are rent, lease, maintenance, insurance, and subscriptions.

Final subsidy amount

Did you meet all the conditions for TVL? Then you received an advance payment of 80% of the amount we have determined based on your estimated loss of turnover. Afterwards, you must let us know your actual loss of turnover before a specific deadline. We inform you on the final amount you are entitled to within 16 weeks.

  • If your loss of turnover is the same as the estimated loss, you will get the remaining 20% of the TVL subsidy.
  • If your loss of turnover is less than what you estimated, you will not get the remaining 20% or less unless you pay back part of the subsidy.
  • If your loss of turnover is higher, you can get a higher subsidy amount:
  • For small to medium enterprises: a maximum of 550,000 euros,
  • For large companies (250 employees or more): a maximum of 600,000 euros.
Commissioned by:
  • Ministry of Economic Affairs and Climate Policy
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