Reimbursement Fixed Costs - TVL | RVO.nl

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Reimbursement Fixed Costs - TVL

15-02-2021

Is your company registered in the Netherlands? Is it suffering from economic losses as a result of mandatory measures taken by the Dutch government? For example, the closing of your business, cancelled meetings or the negative travel advice? The Dutch government offers SMEs from specific sectors a reimbursement of up to 330,000 euros to help cover part of their fixed costs. Enterprises other than SMEs can receive up to 400,000 euros. You can apply for the Reimbursement Fixed Costs (TVL) programme until 31 July 17:00 CEST.

For whom?

TVL is for SMEs that:

  • have one office in the Netherlands;
    • with an address other than the owner’s address; or
    • with the same address but physically separate from the private residence with its own entrance.
  • have 250 employees or less; the registration with the Chamber of Commerce must confirm this;
  • were founded before 15 March 2020;
  • have lost more than 30% of their turnover because of the coronavirus crisis, and
  • do not have one of the following SBI codes:
SBI codeCategory
64Financial institutes except for SBI code 64.2 (financial holdings) and 64.30.3 (investment institutes)
65
Insurance and pension funds
66Other financial services
70.1Holdings and intra-group services
84Public companies
85Public funded schools
97Households as employers of domestic workers
98Undifferentiated production of goods and services by private households
99Extraterritorial organisations

 

From 1 January 2021 enterprises other than SMEs can also get TVL. However, they cannot apply until the European Commission has approved the extension of TVL.

For the subsidy periods 1 October until 31 December 2020 and 1 January until 31 March 2021, non-food retailers who had to close their businesses can get a one-time increase of at least 2.8% from the TVL subsidy. The Voorraad Gesloten Detailhandel (VGD) subsidy will be added when they apply for TVL.

TVL for October until December 2020, and January until March 2021, also offers extra support for the events sector. Entrepreneurs in this sector can get 33.33% of the TVL subsidy they received for June until September 2020. The minimum amount of this extra support is 750 euros. The maximum amount is 16,667 euros.

Conditions

  • SMEs registered in the Netherlands can apply for a maximum reimbursement of 330,000 euros to cover fixed costs that need regular payment. The maximum for enterprises other than SMEs is 400,000 euros.
  • The size of the SME and the level of loss define the reimbursement amount.
  • The reimbursement covers 3 months.
  • Your fixed costs must be at least 3,000 euros in 3 months. From 1 January 2021, your fixed costs must be 1,500 euros in 3 months. The European Commission still needs to approve this change. Companies with fixed costs below 3,000 euros can already apply. These applications will be processed after approval from the European Commission.
  • Wage costs are not covered by TVL.
  • The level of loss of turnover due to COVID-19 has to be more than 30%.
  • Companies that have applied for postponement of payment with the court or have been declared bankrupt cannot apply for TVL.
  • Public companies cannot apply for TVL.
To determine fixed costs, we use data from Statistics Netherlands (CBS). We do not look at your actual fixed costs.

Extra conditions for certain SBI codes

SBI code 56.10.1 or 56.10.2

  • You declare to rent, lease or own at least one catering location.

Reimbursement amount

TVL takes into account the amount of your turnover loss. The higher the loss, the more money you will receive. We base the compensation on:

  • your total turnover loss, and
  • the part of the fixed costs that your company pays with it.

We calculate an average percentage per sector for the fixed costs. For SMEs, the maximum amount we pay out is 330,000 euros for the period from 1 January to 31 March 2021. For enterprises other than SMEs, this amount is 440,000 euros.

We pay out a maximum of 70% of the fixed costs. This percentage depends on your turnover loss. Compensation starts at 50% if your turnover loss is 30%. If your turnover loss is 100%, the subsidy percentage is 70%.

After approval from the European Commission, we will increase the subsidy percentage to 85% and applicants will receive an extra payment. The European Commission still has to approve the new minimum and maximum compensation amounts of 1,500 and 330,000 euros or 400,000 euros for enterprises other than SMEs.

When applying for the January - March 2020 period, the current minimum and maximum of 750 and 90,000 euros will apply.

Find out more about how the subsidy is calculated on our Calculation Reimbursement Fixed Costs page.

How to apply for TVL

You can apply for TVL online (only in Dutch, choose Aanvragen). For every new period you will need complete a new application. The final period is from 1 April to 30 June 2021. We trust your Dutch colleague to help you with your application.

To apply for reimbursement, you need eHerkenning level 1 or DigiD (if you do not have a DigiD, please register first).

Find out more on how to apply for TVL.

How to apply for TVL as an intermediary

Intermediaries can apply for TVL on behalf of an entrepreneur whose business has been affected by COVID-19.

Go to eHerkenning for the chain authorisation form.

The Netherlands Enterprise Agency carries out TVL on behalf of the Ministry of Economic Affairs and Climate Policy. The Dutch government expects enterprises to conduct business responsibly, respecting people, the environment and society following international OECD guidelines and human rights treaties.