Corona: Dutch government measures overview
On 1 October a third set of financial measures to help entrepreneurs came into effect. These measures are available now:
Financial measures
| For whom? | Apply to: | Open? | |
|---|---|---|---|
| NOW 3 | Employers who experience at least 20% turnover loss | Employee Insurance Agency UWV | Expected 16 November |
| Tozo 3 | All self-employed professionals: zzp, dga's, partners in partnerships, etc. | Municipality of residence | consult your municipality |
| TVL | Companies in selected sectors with >30% turnover loss | Netherlands Enterprise Agency, RVO | Until 1 July 2021 |
| Incentive Scheme e-Health at Home (SET COVID-19 2.0) | Care providers | Netherlands Enterprise Agency, RVO | From 27 July |
| TOGS | All companies in selected sectors | Netherlands Enterprise Agency, RVO | Closed |
| Compensation for horticulture and floriculture | Horticultural and floricultural businesses, potato farmers | Netherlands Enterprise Agency, RVO | Closed |
| Extension of employment contract reporting duty | Employers | Dutch Tax Administration | Closed |
| Indirect Emission Costs Subsidy Scheme (ETS) | Aluminium, steel, fertiliser, paper or plastics manufacturers | Netherlands Enterprise Agency RVO | Closed |
Tax measures
| For whom? | Apply to: | Open? | |
|---|---|---|---|
| Payment extension for VAT, income tax, vpb, payroll tax | All companies and self-employed professionals | Dutch Tax Administration | Until 1 October; extension possible |
| Payment extension for landlord levy, betting and lottery tax, environmental taxes, excise duty, insurance premium tax | All companies and self-employed professionals | Dutch Tax Administration | Yes |
| Unblocking g-accounts | All companies that second employees | Dutch Tax Administration | Yes |
| Tax collection interest rates decreased | All companies and self-employed professionals | Automatic | Until 1 December |
| Corporate tax interest rates set at 4% | All companies and self-employed professionals | Automatic | From 1 October |
| No fines for overdue tax payments | All companies and self-employed professionals | Automatic | Until 1 October |
| Regional Water Authority Tax payment extension | All companies and self-employed professionals | Your Regional Water Authority | Yes |
| Payment extension for energy tax and Sustainable Energy Surcharge (ODE) | All companies that pay monthly energy bills | Your energy provider | Yes |
| Tourist tax extension | All hospitality accommodations | Municipality of residence | Yes |
Credits and guarantees
| For whom? | Apply to: | Open? | |
|---|---|---|---|
| BMKB-C | SMEs and self-employed professionals** | Your credit provider | Yes |
| Small credits for Corona Guarantee Scheme (KKC) | SMEs | Your credit provider | Yes |
| Tozo 2 | All self-employed professionals: zzp, dga's, partners in partnerships, etc. | Municipality of residence | Yes |
| Tozo for self-employed professionals living abroad | Self-employed professionals who live abroad in the EER or Switzerland and have a company in the Netherlands | Municipality Maastricht | Yes |
| BL | Agricultural entrepreneurs | Your credit provider | Yes |
| COL | Startups and scale-ups | Regional development companies (ROMs) | Yes |
| Qredits | SMEs and self-employed professionals | Qredits | Yes |
| GO | SMEs and large companies | Your credit provider | Yes |
| Export credit insurance | Companies that conduct international business | Atradius | Yes |
| DTIF | Companies that conduct international business | Netherlands Enterprise Agency, RVO | Yes |
| Temporary support for local media | Local news media | Dutch Journalism Fund, SVDJ | From 22 June |
** Except for some sectors - check the RVO website for details.