Dutch government measures
COVID-19 emergency package for jobs and economy
Last updated: 22 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) |
| Reimbursement Fixed Costs | ✓ | All businesses with a loss of turnover of at least 30% | RVO.nl |
| Stock Support Closed Retail | ✓ | Certain companies with a loss of turnover of at least 30% | RVO.nl (Dutch only) |
| 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 corporation 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 and 2021 | ✓ | 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