Dutch government measures
COVID-19 emergency package for jobs and economy
Last updated: May 25th, 2020
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) | ✓ | Employers with loss of turnover of at least 20% | UWV.nl (Dutch only) |
| Allowance of fixed charges for SME | Employers in a number of specific sectors with loss of turnover of at least 30% | Business.gov.nl | |
| Leniency in confirming permanent labour contracts | ✓ | Employers | Belastingdienst.nl (Dutch only) |
| Extra Bbz support for self-employed professionals (Tozo) | ✓ | Self-employed professionals | Your own municipality |
| Compensation for Entrepreneurs in Affected Sectors (TOGS) | ✓ | Entrepreneurs in a number of specific sectors | RVO.nl (Dutch only) |
| No readjustment of the unemployment insurance contribution on the basis of overtime in 2020 | ✓ | All employers | Belastingdienst.nl (Dutch only) |
| 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 tax 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 | ✓ | All employers | Automatically |
| Fiscal ‘corona reserve’ in corporate income tax | ✓ | 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 |
| Extension of Credit Guarantee Scheme for Agriculture | ✓ | Entrepreneurs in agriculture | Your bank / credit provider |
| Business loan guarantee scheme (GO) | ✓ | SME’s and large enterprises | Your bank / credit provider |
| Qredits | ✓ | Self-employed and SME’s | Qredits.nl |
| Small credits Corona (KKC) guarantee scheme | Micro, small and medium enterprises | Your bank / credit provider |
Source: Rijksoverheid.nl | Publication date: March 29th, 2020