Dutch government measures
COVID-19 emergency package for jobs and economy
Last updated: 8 June 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; 5th NOW tranche) | Application before 30 June 2021 | Employers with loss of turnover of at least 20% | UWV.nl (Dutch only) |
| Temporary Emergency Bridging Measure for Sustained Employment (NOW 4; 6th tranche) | TBD | Employers with loss of turnover of at least 20% | UWV.nl (Dutch only) |
| Reimbursement Fixed Costs | ✓ | All businesses with a loss of turnover of at least 30% | RVO.nl (Dutch only) |
| Extra Bbz support for self-employed professionals (Tozo 4 & 5) | ✓ | Self-employed professionals | Your own municipality |
| Loan for working capital | ✓ (up to 1 July 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 | ✓ (up to 1 July 2021) | All entrepreneurs and self-employed | Belastingdienst.nl (Dutch only) |
| Reduction tax collection interest | ✓ | All entrepreneurs and self-employed | Automatically |
| Reduction of the customary (‘minimum’) wage | ✓ | Substantial interest holders | Belastingdienst.nl (Dutch only) |
| Increase of the discretionary margin in the Work-related expenses scheme 2020 and 2021 | ✓ | All employers | Automatically |
| Fiscal ‘corona reserve’ in corporate income tax 2020 | ✓ | Entrepreneurs subject to corporate income tax | Belastingdienst.nl (Dutch only) |
Source: Rijksoverheid.nl | Publication date: 29 March 2020