Dutch government measures

COVID-19 emergency package for jobs and economy

Last updated: 14 January 2021

Due to the coronavirus the Dutch government takes exceptional economic measures. This package protects jobs, incomes and compensates for the consequences for the self-employed, small, medium and large sized enterprises.

More information about the various measures can be found on: Business.gov.nl

Want to know which of the temporary financial regulations apply to your situation? View the table below.

Compensation income and salaries Available For whom? Where to apply?
Temporary Emergency Bridging Measure for Sustained Employment (NOW 3.2) As of 15 February 2021 Employers with loss of turnover of at least 20% UWV.nl (Dutch only)
Allowance of fixed charges for SME Businesses with a loss of turnover of at least 30% Business.gov.nl
Temporary Allowance Essential Costs Expected February 2021 Private households Your own municipality
Extra Bbz support for self-employed professionals (Tozo 3) Self-employed professionals Your own municipality
Loan for working capital (Tozo) Up to 1 April 2021 Self-employed professionals with a Dutch company who are living in the EER or Switzerland Municipality of Maastricht
Tax easing Available For whom? Where to apply?
Deferral of tax payments   All entrepreneurs and self-employed Belastingdienst.nl (Dutch only)
Unblocking g-accounts All companies that second employees Belastingdienst.nl (Dutch only)
Reduction tax collection interest All entrepreneurs and self-employed Automatically
Reduction corparation tax income interest rate   All entrepreneurs and self-employed Automatically
Reduction of provisional assessments   All entrepreneurs and self-employed Mijn Belastingdienst (Zakelijk)
Tourism tax   Hospitality and leisure sector Your own municipality
Reduction of the customary (‘minimum’) wage Substantial interest holders Belastingdienst.nl (Dutch only)
Relaxation of the hours criterion Entrepreneurs subject to income tax rules (including self employed) Belastingdienst.nl (Dutch only)
Increase of the discretionary margin in the Work-related expenses scheme 2020 All employers Automatically
Fiscal ‘corona reserve’ in corporate income tax 2020 Entrepreneurs subject to corporate income tax Belastingdienst.nl (Dutch only)
Easing of credit facilities Available For whom? Where to apply?
Broadening of the guarantee for SMEs Self-employed and SME’s Your bank / credit provider
Business loan guarantee scheme (GO)  ✓ SME’s and large enterprises Your bank / credit provider
Small credits Corona (KKC) guarantee scheme  ✓ Micro, small and medium enterprises Your bank / credit provider

Source: Rijksoverheid.nl | Publication date: 29 March 2020