According to the cabinet, there is a difference between companies that started before the corona crisis and entrepreneurs who started during the pandemic. The latter group has been more aware of the unpredictable nature and thus the economic risks. But these entrepreneurs also ensure that the Netherlands does not come to a standstill and that we emerge strong after a crisis. This has been the deciding factor in the cabinets consideration to assist this group of starting entrepreneurs who have not received any previous support.
Scheme for starters in the period June 30, 2020 - September 30, 2021
With the TVL starter scheme, the cabinet supports entrepreneurs who started between June 30, 2020, and September 30, 2021. The TVL starter scheme is, regarding the loss of turnover threshold, the subsidy percentage, and the minimum subsidy amount, equal to the regular TVL in that same quarter (Q4 2021 and/or Q1 2022). This also applies to the method of advance payment and final determination of the subsidy. The maximum subsidy amount has been set at 100,000 euros per quarter.
If a business is part of a group, an application for the TVL starter scheme can only be made if all businesses within the group started after June 30, 2020. In the proposed TVL starter scheme, one reference quarter will be used for the subsidy period Q4 2021 and Q1 2022: Q3 2021. This is a quarter with few restrictive corona measures. For entrepreneurs who started in Q3 2021, an alternative reference period is necessary. They can only receive TVL subsidy for Q1 2022 and use the first three months following the month of registration as the reference period.
The Ministry of EZK will work out the subsidy scheme in detail in the coming period and will then open it up. The Netherlands Enterprise Agency (RVO) will then implement the TVL starter scheme on behalf of the ministry.