Financial support Dutch government
Last updated: May 25th, 2020
Compensation for Entrepreneurs in Affected Sectors COVID-19
The TOGS (Tegemoetkoming Ondernemers Getroffen Sectoren), is one of the emergency measures by the Dutch government for entrepreneurs, previously known as the Emergency Counter (Noodloket). If you do business in one of these sectors, you can receive a one-off payment of € 4,000. This payment is exempted from tax.
This measure is open for application until Friday 26 June 2020.
What are the sectors and conditions and how do you apply for the TOGS?
Your company must be located in the Netherlands and not at your home address. You must also be registered with the Chamber of Commerce within one of the affected sectors. The reference date for this is 15 March 2020. Your SBI code shows whether you are eligible. You will find the SBI code of the main activity of your company on your Chamber of Commerce registration. As of 29 April it is also possible to qualify for the TOGS based on your registered side activities in the Dutch Trade Register.
The list of SBI codes of the affected sectors is lastly updated on April 15th and can be found here. The list includes:
- Hospitality: hotels, restaurants, etc.
- Travel organizers
- Culture: museums, performing arts etc.
- Sports accommodations
- Contact professions: hairdressers, saunas, etc.
- Certain non-food retailers.
Other conditions among other these are:
- You expect a turnover loss of at least € 4,000 between 16 March 2020 and 15 June 2020.
- You have at least € 4,000 fixed expenses between 16 March 2020 and 15 June 2020.
- You employ a maximum of 250 staff.
- You don’t have a government company.
- Your company is not bankrupt.
- Your company has not filed a petition for suspension of payment with the court.
Where and when to apply for the TOGS?
You can submit the application up to and including Friday 26 June 2020. You can do this at RVO.nl/tegemoetkomingcorona. You will need:
- an eRecognition tool level 1 (or higher) or DigiD
- Chamber of Commerce number of your company (note: not the location number / RSIN)
- SBI code of the main activity of your company
- bank account number of your company
- correspondence and visiting address of your company
- your contact details: name, telephone number, e-mail address
Official sources of information
- Compensation for sectors affected by corona measures
- Applications (Dutch only)
- Q&A (Dutch only)
Publication date: March 29th, 2020
Entrepreneurs who are in acute difficulties due to the corona crisis may be granted a deferral for the payment of pension contributions. The Stichting van de Arbeid and the umbrella organizations of pension providers, the Pension Federation and the Dutch Association of Insurers have agreed this.
Deferral of tax payments for entrepreneurs & reduction of tax interest
Entrepreneurs (including legal entities) may receive special deferral of payments for income tax, corporate tax, sales tax (BTW) and payroll tax. The conditions for applying for deferral of payment have been relaxed due to the corona crisis.
Do you expect a lower profit due to the corona outbreak? And do you now pay a provisional assessment for income tax or corporate tax? Then you can change your provisional assessment so that you immediately pay less tax. Reduce your estimated income for this.
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