Regularly updated as main measures are announced

Coronavirus - support from the Dutch government 

The Dutch cabinet announced substantial precautionary measures in support of businesses and employment. These measures are aimed at mitigating economic damage due to efforts controlling the current pandemic. 

1. TVL (Tegemoetkoming Vaste Lasten) - Q1 2021

Any business experiencing a turn-over loss of 30% or more in the period from 1 January to 1 April 2021 may receive an allowance of up to EUR 550,000 (companies up to 250 employees). A key requirement is that your business has fixed expenses of at least € 1,500 per three months. 

Applications for TVL can be filed with Rijksdienst voor Ondernemend Nederland (RVO) until 30 April 2021. Read more.

Additional compensation for the retail industry 

Retail companies forced to close may receive compensation for expired/obsolete stock or inventories may receive a 21 percent top-up compensation on the TVL up to a maximum of € 300,000.

Additional compensation for the hospitality industry 

Companies in the hospitality industry experiencing cancellations not covered by an insurance may add the associated costs to their fixed expenses. 

2. NOW (Noodmaatregel Overbrugging voor Werkgelegenheid)

NOW is for employers who experience a revenue loss of 20% or more for the period January to March 2021. The reimbursement is open for employers experiencing a revenue loss of 20 percent or more.  Apply with the UWV before 15 March 2021. 

3. TOZO (Tijdelijke overbruggingsregeling zelfstandig ondernemers)

TOZO is a top-up income provision for small business owners who's income drop below Dutch social welfare minimum. It will become available for the period 1 April 2021 to 1 July 2021. For TOZO 4, your partner's income and your net asset position will be included in the eligibility condition. Apply for TOZO with the municipality you are registered.  

4. Tax Measures for consumers and companies

Consumers and business owners can apply for a payment delay of their tax dues until 30 June 2021. Payments delay applies to all types of tax dues. A single request for tax delay will automatically apply for all types of tax dues for a period of three months. An installment pay plan for tax arrears spans a period of 36 months, counting as of 1 October 2021. Tax payment delays can be requested with the Belastingdienst after you received a payment request. 

Expansion of fund Garantie Ondernemersfinanciering

Businesses struggling to obtain a loan guarantee for a bank loan may apply for the Garantie Ondernemersfinanciering. The ceiling for loan guarantees is temporarily raised to EUR 150 M. 

Temporary relaxation of certain tax provisions

The Dutch cabinet announced additional measures to support business owners. The following temporary tax relaxations are announced. 

Read more.