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Until May 18, it was possible to apply for Subsidy Fixed Costs (TVL) Q1 2021. The TVL Q2 2021 is expected to be opened in the second half of June. This is later than previously announced due to a recent adjustment.

New option for reference turnover

For the TVL Q2 2021, it will be possible to choose between the second quarter of 2019 and the third quarter of 2020. This option is being introduced in response of questions from Dutch Parliament. They requested that a quick solution must be found for companies that do not receive any subsidy due to issues with reference turnover.

As a result of this adjustment, it is expected that you can apply for the TVL Q2 2021 from the second half of June. The exact date is not yet known.


The TVL offers entrepreneurs affected by the corona crisis compensation for their fixed costs. The TVL requires that you have at least a drop in turnover of 30%. Also, the fixed costs must be at least € 1,500. The fixed costs are calculated based on a fixed percentage that belongs to the main activity.

For the TVL Q2 2021, the reimbursement percentage of the fixed costs is 100%. With a 100% drop in turnover, 100% of the fixed costs will be reimbursed. With a 50% drop in turnover, you will receive a reimbursement of 50% of the fixed costs. Again, not the real fixed costs are reimbursed but a calculation is made of the fixed costs based on your branch. Almost all companies in the Netherlands that meet the conditions can apply for the TVL. Only financial holding companies, investment institutions with limited entry and holding companies and intra-group group services without other ancillary activities are not eligible for the TVL.

The minimum subsidy amount per quarter is € 1,500. The maximum subsidy amount is € 550,000 for SMEs and € 600,000 for non-SMEs. Agricultural and horticultural businesses receive an additional surcharge for the special costs of keeping plants and animals alive. This 21% mark-up is in addition to the TVL subsidy with a maximum of € 225,000 for the entire corona period in 2021.

SBI codes

The amount of the TVL subsidy is partly determined by the main activity with which an entrepreneur is registered on 15 March 2020 in the Trade Register at the Chamber of Commerce. At the beginning of this year, the Trade and Industry Appeals Tribunal (CBb) ruled on three cases about the TVL. The court ruled that the Netherlands Enterprise Agency ( may initially assume the sequence of activities as recorded in the Trade Register. If an entrepreneur disputes with that these data are correct, must investigate the actual main activity of the entrepreneur.

In response to those three rulings, the government has decided to introduce a softening in the TVL from the first quarter of 2021. This softening in the TVL make it possible for entrepreneurs to qualify for the TVL based on their actual main activity, or receive a higher subsidy based on their actual main activity. This also applies if the actual main activity deviates from the activity with which a company is registered in the Trade Register on 15 March 2020.

Auditor's report

An other new requirement for the TVL Q1 and Q2 2021 is the auditor's report. If you apply for TVL Q1 or Q2 2021 of € 125,000 or higher, an auditor's report is required when applying for the final subsidy. No specific details are yet known about this for the TVL Q2 2021. For TVL Q1 2021, the type of auditor's report depends on whether your company has an audit obligation.


In January 2021 it was announced that the government is developing a scheme to reimburse fixed costs for start-ups. Many starting entrepreneurs are not eligible for the current support measures, for example due to the lack of a reference turnover. With the new option for reference turnover, starters will be integrated in the TVL Q2 2021 scheme and a separate starters scheme for the second quarter of 2021 is no longer necessary.

The recent adjustment does not apply to the TVL Q1 2021. That is why a start-up scheme will still be introduced for the first quarter of 2021.

Not sure whether you are entitled to TVL?

The table below provides an up-to-date overview of all conditions and differences. Based on this table, you can determine which conditions must be met when applying for TVL.


If you have any questions about the TVL or other measures that the Dutch government has taken for entrepreneurs in the context of the corona crisis? Please contact us.