Reimbursement Fixed Costs (TVL) for startups

The Q1 2022 (in Dutch) and Q4 2021 (in Dutch) Start-up regulation were open for applications from June 7, 2022 09:00 to August 2, 17:00.

TVL Startup: two quarters

The TVL Startup opened simultaneously for 2 quarters: the fourth quarter (Q4) of 2021 and the first quarter (Q1) of 2022. You could apply for both startup regulations separately. Some of the conditions of the TVL Startup regulation are the same as those of TVL Q4 2021 and TVL Q1 2022. For example, the revenue loss threshold, the subsidy percentage and the minimum subsidy amount. The maximum subsidy amount is set at €100,000 per quarter.

Requirements

The main conditions are:

• TVL starter regulation is for Small and Medium Enterprises (SMEs) that:o have one office in the Netherlands;
  • have an address other than the owner’s address; or if it is the same address, it should be physically separated from the private residence with its own entrance.
  • have 250 employees or less; the registration with the Chamber of Commerce must confirm this;
• When applying for TVL Startup regulation Q4 2021 your enterprise was founded after June 30 2020, but before July 1, 2021. When applying for TVL Startup regulation Q1 2022, your enterprise was founded after June 30, 2020 but before October 1, 2021.
• The subsidy is based on the loss of turnover, the percentage of fixed costs that corresponds with the SBI-code of the main activity and the subsidy percentage of 100%.
• When applying for TVL Startup regulation Q4 2021, your company has lost more than 20% of the turnover because of the coronavirus measures, compared to Q3 2021. When applying for TVL Startup regulation Q1 2022, your company has lost more than 30% of the turnover because of the coronavirus measures, compared to Q3 2021.
• The minimum subsidy amount per quarter is €1.500.
• The maximum subsidy amount per quarter is € 100.000.
• When applying for a subsidy amount of more than € 25.000, you were required to provide a statement from an expert third party. Such as a statement from an accountant or bookkeeper. The so-called third-party statement.
• Your company must have at least one branch in the Netherlands, with a separate front door or entrance from the home address. There are a few exceptions to this requirement, such as freight transport, market trade, fairground attractions, cab drivers, driving instructors, and some hotels and restaurants.
• Your enterprise must have at least € 1.500 in fixed costs per quarter. The average amount of the fixed costs in a quarter is calculated with the turnover and the percentage of fixed costs that corresponds with the SBI code. Therefore, this does not concern your actual fixed costs.

Reimbursement amount

How much you will receive, depends on your revenue loss and your industry.

Important: the tax authorities regard this subsidy as revenue. You must therefore pay tax on the start-up subsidy. This is different from all other TVL subsidies .

The Dutch government expects enterprises to conduct business responsibly, respecting people, the environment and society following international OECD guidelines and human rights treaties.