The coronavirus and your company: Dutch government measures to help businesses

The coronavirus COVID-19, and the measures taken to restrict the spreading of the coronavirus in the Netherlands, mean significant loss of turnover for many businesses. This article lists the measures the Dutch government is taking to help entrepreneurs affected by the crisis. Check this page regularly for updates.

Lockdown in the Netherlands extended until 9 February

The Netherlands is in lockdown until at least 9 February 2021. What this means:

Schools are closed and must offer online education until at least 25 January (primary schools) or 8 February secondary schools) 2021.
Childcare remains open only to parents with an essential profession until at least 25 January 2021.
Businesses that perform a contact profession, such as hairdressers, beauticians and sex workers must remain closed. Only medical contact profession businesses, such as dentists and physical therapists, are allowed to open. Click here for an overview of medical contact professions.
Non-essential stores must remain closed. Essential shops allowed to remain open are: supermarkets, other food stores, opticians, laundromats and dry-cleaners, pharmacies and drugstores, pet stores, petrol stations, food markets, workshops for repair and maintenance of consumer goods and (motor) vehicles, shops for care and welfare aids, outdoor stalls that sell flowers and plants, wholesalers, service points for receiving and sending letters and parcels. Find more information about the rules for shops (in Dutch).
Banks, city halls and funeral parlours are open.
Theatres, cinemas and other cultural institutions remain closed.
All other public venues, such as saunas, casinos, and zoos remain closed.
It is still possible to lend and return books from libraries.
Community centres are open to provide services to vulnerable people.
Hotels are allowed to stay open, but may not serve food.
All indoor sport facilities must close. Adults may take part in sports activities on their own or with one other person, but only outdoors. Children aged 17 and under may take part in team sports and play matches against children at the same club, but only outdoors.
People are urgently requested to stay at home as much as possible and preferably not to receive visitors. A maximum of two visitors (aged 13 or over) is allowed, both outside and inside. Outdoors: groups of no more than 2 persons from different households.
Public transport is for essential travel only. Do not book any foreign travel through March at the earliest and do not travel abroad. When travelling to the Netherlands a negative Covid-19 test result is required.
Face masks are compulsory for public indoor spaces.

These are national rules. Read the Government.nl press release to find more details about the lockdown. A roadmap has been launched to detail the necessary measures, according to the gravity of the situation (also available in French and German). On 2 February the government will present its decision on the measures to be taken after 9 February.

Be aware that additional rules may apply in several safety regions. These regional rules are determined by the head of the safety region, and vary according to what is most needed in that area. Find your safety region (in Dutch).

Financial measures

There are several economic support measures in place for businesses affected by the corona crisis. Measures such as NOW, Tozo and TVL will continue to be expanded and amended as seen fit by the government. Businesses and self-employed professionals who have been hit hard by the recent measures will continue to receive support.

NOW3: Employers with more than 20% turnover loss can apply for the Temporary Emergency Bridging Measure for Sustained Employment (NOW,Tijdelijke Noodmaatregel Overbrugging voor Werkbehoud) to receive compensation of their employees' wages from October 2020 - July 2021. NOW1 and NOW2 are now closed. NOW 3 reopened on December 15 until December 27, 2020. NOW 3 is divided into three periods: NOW 3.1 compensates wages from 1 October 2020 until 1 January 2021. NOW 3.2 runs from 1 January until 1 April, and NOW 3.3 from 1 April until 1 July 2021.
Tozo3 and 4: Self-employed professionals can apply for Tozo, the temporary benefit to bridge the loss of income over the months October 2020 - July 2021 in the municipality where they live. Check with your municipality how to apply.
TVL: The Reimbursement Fixed Costs Scheme for SMEs and self-employed professionals aims to compensate SMEs for fixed costs other than wage costs. For the period 1 October - 31 March 2021, all SMEs regardless of their SBI code can apply (except financial service providers). After 1 January 2021, TVL is available for selected sectors. You can apply for TVL once every 3 months, until 1 July 2021. The TVL subsidy percentage increases with the loss of turnover.
Extra TVL support for hospitality businesses: Hospitality businesses that have had to close due to the second corona wave will be able to apply for an extra compensation on top of the TVL in the 4th quarter of 2020 to reimburse the costs of stock and adjustments. The maximum amount is € 20,160. This amount comes to an average of € 2,500 per entrepreneur. This scheme, the Horeca Stock and Adjustments (HVA), is still being worked out.
Extra TVL support for events businesses and their suppliers: Events businesses and their suppliers that applied for TVL during the 3rd quarter of 2020 will receive an extra fee in the 4th quarter of 2020 and 1st quarter of 2021. , based on the summer TVL fee. € 11 million has been reserved for this. More information follows. The scheme is expected to open from mid-January 2021.
TVL Stock Support Closed Retail (opslag Voorraad Gesloten Detailhandel): retail businesses that have had to close their doors during the lockdown of 15 December - 19 January, and that have applied for TVL, will receive a supplement for the stock they have been unable to sell. Read more about this supplement in the TVL article. Check the list of retail SBI codes that qualify.
Extra support for the cultural sector: The government allots €454 million to providing extra support for cultural organisations and events.
SET: Caregivers can apply for the special corona-related Incentive scheme eHealth at Home: SET COVID-19 2.0. The available funds are for care providers who invest in a structural setup for digital care. The scheme runs from 27 July - 30 November (unless funds run out sooner).
Travel: A credit facility or voucher bank for travel guarantee funds is being set up by ANVR sector organization, the SGR guarantee fund and the government. Through this voucher bank, the travel guarantee funds can obtain an additional loan from the government. The guarantee fund can thus provide temporary credit to a travel organization that have issued vouchers for package tours.
TONK: Self-employed persons or employees who are not entitled to other support schemes receive extra support. This scheme, the Temporary Support for Necessary Costs (TONK), runs through municipalities and has yet to be worked out.

The article Third set of corona support measures outlines the measures that came into place in October 2020.

Help for employers and employees

Read the article Employer during the corona crisis to find out what you can and must do to keep the workplace safe.
NL Werkt Door: Employers can use the NLWerktDoor! (The Netherlands keeps on working) website to offer or look for temporary employees on loan. The scheme was set up by the Employee Insurance Agency UWV, the Ministry of Social Affairs and Employment, several municipalities, employers, and trade unions.
NL Leert Door: On 1 August, the government launched a temporary support scheme NL Leert Door (The Netherlands keeps on learning) for the career development and training of anyone, working or not, from age 18 to retirement. On the hoewerktnederland.nl website, you will be able to find free online courses and self-development advice. The first stage of NL Leert Door, the free-of-charge advice program applications, has now reached its limit of 22,000 applicants and is closed.

Credits and guarantees

BMKB-C: From 16 March 2020 to 31 December 2021, the SME credit guarantee (BMKB) scheme is extended to help SMEs that are affected by the coronavirus secure bank guarantees and bridge financing.
BL-C: For agricultural entrepreneurs, the equivalent of the BMKB-C is the Credit Guarantee scheme for Agriculture (BL-C).
COL: Startups and scale-ups can apply for the 'Corona-Overbruggingslening' (Corona Bridging Loan or COL) via the Techleap.nl website. Regional Development Companies (ROMs) supply the loans, that vary between €50,000 and €2 million.
GO: The Business loan guarantee scheme (GO) has been extended until 30 June 2021.
Microcredit: Entrepreneurs who have a loan from microcredit provider Qredits do not have to repay their loan for a period of 6 months. During this period, the interest will be reduced to 2%. The government supports Qredits with 6 million euros.
Small Credits for Corona Guarantee Scheme (KKC): SMEs with relatively small financial needs may be eligible for a bridging loan of up to €50,000 under the Small Credits for Corona Guarantee Scheme (Klein Krediet Corona garantieregeling or KKC). This credit measure has been extended until 30 June 2021.
Tozo3 and 4: Self-employed professionals can apply for Tozo, a loan to bridge the loss of income over the months October 2020 - July 2021 in the municipality where they live. Check with your municipality how to apply.
Tozo for entrepreneurs living abroad: If your company is in the Netherlands, but you live abroad (in the EER or Switzerland), you can apply to the municipality of Maastricht for a business loan.
Growth Facility Scheme: The intended phasing out of the Growth Facility Scheme has been extended to 1 July 2021.
Proof-of-concept funding: Businesses that make use of the Proof-of-concept funding scheme (VFF) or the Innovation credit scheme (IK) can apply for a repayment extension. Also, no interest will be levied on the VFF.
Export credit insurance: The government has extended the export credit insurance facility.
DTIF: The Dutch Trade and Investment Fund (DTIF) has been extended to include pre-delivery advances.
Temporary support for local media: New budget has been allocated for the Temporary Support for Local Media scheme. Applications can now be submitted for the period 15 September - 15 December.

Expected measure: TOA

The Time-Out Arrangement or TOA is a set of measures to help businesses in grave financial trouble avoid bankruptcy. The new WHOA Act, that came into effect on 1 January 2021, is part of the TOA package. It helps businesses that are threatened by bankruptcy to reach agreements with their creditors and avoid bankruptcy. Other measures under the TOA will be a facility to take a time-out, a temporary suspension of business, to find funds to pay off debts and restart business when circumstances are more favourable. The details of the TOA are still being worked out.

Expired measures:

TOGS: The Reimbursement for entrepreneurs in affected sectors scheme (TOGS) expired on 26 June. It is replaced by the TVL scheme.
Compensation for turnover loss for horticultural businesses and potato farmers: Horticultural businesses (food and ornamental) and farmers who produce processing potatoes could claim compensation for part of their turnover loss until 18 June.
Indirect Emission Costs Subsidy Scheme (ETS): The Indirect Emission Costs Subsidy Scheme (ETS) was made available sooner. It closed 15 April.
TOFA: The Temporary Bridging measure for Flex Workers or TOFA compensates flex workers that have been laid off after 1 March due to the corona crisis, and who cannot claim benefits. Application at the UWV closed on 27 July.

Tax options for entrepreneurs

The Dutch Tax Administration has taken several measures to help entrepreneurs. Are you having difficulty repaying taxes or bank loans? There are also possibilities for payment and tax and loan repayment extensions.

Call the Tax Information Line

Since the information on the tax options offered to entrepreneurs during the coronavirus crisis is mostly only available in Dutch, it would be wise to consult the Tax Information Line if Dutch isn't your first language. The number for resident entrepreneurs is +31 (0)800 0543; non-residents can call +31(0)55 538 53 85.

It is also a good idea to ask someone - your accountant, for instance - to help you.

Several municipal and regional taxes have also been extended:

Tools

If you need help finding out for which scheme you are eligible, try using one of the following tools:

The Corona Calculator: employers organisation VNO-NCW and MKB Nederland have prepared this tool to help you find the schemes you're eligible for, and calculate their impact on your financial position. In Dutch.
Krijgiktozo: a tool to see if you are eligible for the temporary benefit for self-employed professionals Tozo. In Dutch.
Rekenhulp omzetverlies (Turnover loss calculator): this tool helps you find if if you qualify for the NOW scheme. In Dutch.

Rules and protocols for businesses

Check the rules for your business sector in these articles. The rules and protocols have been drawn up by the government together with the sector organisations.

It is mandatory to wear non-medical face masks in public indoor spaces for everyone aged 13 or over. The article Face masks and your company explains how this obligation works.

Coaching by Entrepreneurs Sounding Board

The Foundation Entrepreneurs Sounding Board (Stichting Ondernemersklankbord, OKB) offers free coaching to SMEs that have been affected by the corona crisis. Read how to apply.

To protect your employees, your clients, and yourself, follow the RIVM advice:

Wash your hands regularly
Cough and sneeze into the crook of your elbow
Use paper tissues
Don't shake hands
Keep at least 6 feet distance from each other

General health measures

People must work from home, unless it is vital that you work on site.
When indoors in a public place, wear a face mask that covers your nose, mouth and chin.
Everyone in the Netherlands who has symptoms of COVID-19 can apply for a test. If you or one of your employees starts having complaints that correspond with the coronavirus symptoms, stay at home and apply for a test. If you test positive, aid the GGD with their contact tracing.
There are travel restrictions in place for travel into the Netherlands. Border workers are mostly exempt. Read the Government.nl article for detailed information.
The government urges everyone not to travel outside the Netherlands until (at least) the end of March 2021, unless it is vital for your business.

Information and advice

You can turn to these organisations for further information and advice:

General health

National Institute for Public Health and the Environment, RIVM

National information phone: 0800-1351 (from abroad dial +312 0205 1351)
Advice and information on the coronavirus
Current information about the novel coronavirus COVID-19
Information on contact tracing

Government.nl

Business

Netherlands Chamber of Commerce (KVK) Coronaloket

Advice and information on the coronavirus for entrepreneurs (in Dutch)
Call the KVK Coronaloket: 0800 2117, open Mon-Fri from 8:30-17:00 hours. From abroad: +31 (0)88 585 2222.

Netherlands Enterprise Agency (RVO)