Reimbursement Fixed Costs - TVL | RVO.nl

Service menu right

Reimbursement Fixed Costs - TVL

27-01-2022

Is your company registered in the Netherlands? Is it suffering from economic losses as a result of mandatory measures taken by the Dutch government because of COVID-19? For example, the closing of your business, cancelled meetings or negative travel advice? The Dutch government offers companies a reimbursement of up to 550,000 euros to help cover part of their fixed costs.

The reimbursement period for 1 October - 31 December 2021 (TVL Q4 2021) will be available from
20 December 2021 8:00 CET up to and including 11 February 2022 17:00 CET.

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 30 June 2020;
  • have lost more than 20% 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, large companies and groups of affiliated companies can also get TVL. Use the SME self-assessment questionnaire to see if your business is an SME or not. Your business is a large company or group of affiliated companies if it has:

  • over 250 full-time employees; or
  • a net turnover of over 50 million euros and a total balance of over 43 million euros.

A large company or a group of affiliated companies can only apply once for any TVL subsidy period. One company must apply for the entire group.

Conditions TVL Q4 2021

  • Companies registered in the Netherlands can apply for a maximum reimbursement of 550,000 euros to cover fixed costs that need regular payment.
  • The level of loss defines the reimbursement amount.
  • The reimbursement covers 3 months.
  • Your fixed costs must be at least 1,500 euros in 3 months.
  • Wage costs are not covered by TVL.
  • The level of loss of turnover due to COVID-19 has to be more than 20%.
  • 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.
  • Companies that registered with the Chamber of Commerce between 16 March 2020 and 20 June 2020 and which apply for a TVL subsidy of 25,000 euros or more, must provide a third party declaration when applying.
  • Companies that apply for a TVL subsidy of 125,000 euros or more, need to provide extra information from an accountant when applying and determining the final subsidy. When we determine the final subsidy, you must tell us your actual turnover for the subsidy period.
  • The applicant and all affiliated companies are allowed a maximum reimbursement of 2.3 million euros in total for the entire Coronavirus period (this only goes for TVL Q4 2021). The maximum reimbursement for fishing and agricultural companies is 345,000 euros. The maximum for the primary production of agricultural products is 290,000 euros.

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.

Extra conditions for enterprises other than SMEs

For large companies and groups of affiliated companies the following extra conditions apply:

  • You need to submit a declaration stating that the company is not in any financial difficulty.
  • You must provide an overview of the companies that belong to the group:
    • when you apply (up until we determine the final subsidy amount);
    • in the period of reference; and
    • in the subsidy period.

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. The maximum amount we pay is 550,000 euros for the period from 1 October to 31 December 2021. For bigger companies (above 250 employees) it is 600,000 euros.

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). Ask a Dutch colleague to help you with your application. For every new period you will need to complete a new application. 

To apply for reimbursement, you need eHerkenning level 3 with authorisation 'services at level eH3' 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.

Is this information useful?

Required fields are marked with a *
May we approach you for a user survey? *