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.
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End of lockdown per 26 January 2022
On 25 January 2022, the government announced the relaxation of most lockdown measures. Conditions, such as 3G checks and distancing, apply. The rules as per 26 January 2022:
- Restaurants, cafes, cultural institutions, cinemas and theatres can remain open until 22:00. Visitors of 13 years and older will need to show their corona entry pass. When moving around, visitors will need to wear a mask and keep 1.5 m distance. Allocated seating is mandatory.
- Zoos, amusement parks, museums and other locations that have a flow of moving visitors can reopen under the following conditions: visitors will need to wear a mask and keep 1.5 metres distance. The number of visitors allowed is 1 per 5m2, with a maximum of 1250 inside. Outside, one-third of the maximum capacity is allowed.
- All shops can remain open from 05:00 until 22:00 hours. Facce masks are mandatory, a distance of 1.5 metres must be kept and there is a maximum of 1 person per 5 m2.
- Takeaway and delivery of food and drink remains possible.
- Indoor sports venues can open again for all ages. Visitors from 18 years and older will need to show their corona entry pass. When moving around, visitors will need to wear a mask and keep 1.5 m distance. The maximum number of visitors is 1 person per 5 m2. Allocated seating is mandatory for the audience.
- Outdoor sports can resume for all ages, with an audience.Visitors from 18 years and older will need to show their corona entry pass. When moving around, visitors will need to wear a mask and keep 1.5 m distance. The maximum number of visitors is 1250. Allocated seating is mandatory for the audience.
- Sports canteens and saunas can stay open until 22:00. Face masks are mandatory, a distance of 1.5 metres must be kept and there is a maximum of 1 person per 5 m2.
- Practicing arts and cultural activities, such as piano lessons, theatre rehearsals, or band practice, remain possible. Face masks are mandatory and for people aged 18 or over the corona entry pass must be checked.
- Contact professionals can resume their work between 05:00 and 22:00 hours. Face masks are mandatoryfor clients and workers at all times and, if possible, 1.5 metres distance must be observed.
- Essential service providers, including medical contact professionals, notaries, lawyers, and mortgage brokers, can continue to keep their regular opening hours.
- For all public indoor spaces, a maximum of 1 person per 5 m2 will be allowed. Visitors must wear a face mask while moving through the space. This applies with and without a mandatory corona entry pass.
- The government advises against the use fabric face masks, and recommends the use of single-use face masks.
- Wherever it is not possible to keep a distance of 1.5 metres, it is advised to wear a mask, also outside. For example in busy shopping streets.
- All education can take place on location again. Face masks are mandatory at all times, 1.5 metres distance should be observed, and a maximum of 75 people per classroom are permitted.
- Nightclubs and discos remain closed.
- Festivals and other events and locations where visitors do not have allocated seating are not yet allowed.
These rules apply for the next six weeks from 26 January until 8 March, with an evaluation after three weeks. Also see the 25 January press release on government.nl.
Please consult the relevant articles for specific information on what applies to your business:
- Rules for the hospitality sector
- Rules for shops
- Rules for gyms and fitness centres
- Rules for tourism and events
- Rules for arts and culture
- Rules for coffeeshops
- General rules for running businesses
- Employer during the corona crisis: what you can and must do
Corona support: financial measures
The government has reopened several financial support measures to compensate entrepreneurs who are affected by the stricter rules that came into effect in November. For more information on these and other support measures now in place, see the article Corona support for entrepreneurs.
The Reimbursement Fixed Costs Scheme has been reinstated for the 4th quarter of 2021. Application is possible from Monday, 20 December 8:00 CET. Entrepreneurs who have never before received TVL can apply too. You are now eligible for TVL if you have lost at least 20% of your income over the 4th quarter (which is 10% lower than previous rounds). You can submit your application for Q4 2021 until 11 februari 2022 at 17:00 hours. TVL will also become available in Q1 of 2022. This subsidy will not be counted towards your taxable profit. This means it will be exempt from income tax (inkomstenbelasting) or corporate income tax (vennootschapsbelasting). This change in legislation comes into force on 1 January 2022. It will be applied retroactively from 1 January 2021.
The TVL replaces the VLN (Reimbursement fixed costs night closure hospitality sector) for hospitality entrepreneurs who had to close their doors from 00:00 - 06:00h.
You can apply for the Unemployment benefit during short-time working (WTV), if unforeseen circumstances mean you have less work for your employees. You cannot apply for WTV to compensate turnover loss due to corona.
The Temporary Emergency Bridging Measure for Sustained Employment (NOW,Tijdelijke Noodmaatregel Overbrugging voor Werkbehoud) has been reopened for the months November and December 2021. Employers can apply for the NOW 5 from 13 December 2021 through 31 January 2022. NOW 6 will be available for the months January-March 2022.
Self-employed professionals could apply for Tozo, the temporary benefit or business loan to bridge the loss of income until 1 October 2021 in the municipality where you live.
Easier to apply for Decree on Social Assistance to the Self-Employed (Bbz)
You cannot apply for Tozo anymore. You can apply for the Decree on Social Assistance to the Self-Employed, the Bbz (Besluit bijstandverlening zelfstandigen). Until 1 April 2022, the rules for applying for Bbz are less strict:
- Municipalities will not perform a means test
- You can apply for Bbz with retroactive effect for up to 2 months prior to your application. The municipality determines the height of the Bbz benefit per calendar month (instead of per book year).
- Read more about Bbz.
You can no longer apply for TONK, this scheme ended on 1 October 2021. Entrepreneurs faced with financial difficulties as a result of the corona measures could apply for Temporary Support for Necessary Costs (TONK) for a maximum of 9 months. Necessary costs are for instance rent, mortgage payments, municipal taxes, and gas and electricity. The scheme was executed by municipalities. Read more about TONK.
There are several schemes to support business sectors, such as:
- vouchers for travel organisations that offer package tours
- support for bookshops
- subsidy for cancelled events, TRSEC and ATE
- subsidy for the storage and transport of fireworks
For more information, see the article Corona support for entrepreneurs.
Many of the financial corona support measures in Belgium have closed. For businesses in the border regions, this means there are fewer possibilities for applying for corona support. To find out which measures still apply, check the Belgian coronavirus website.
Germany has extended part of the financial support package for entrepreneurs. Read more on the German Ministry of Finance website (in German).
Payroll tax and cross-border workers
The corona crisis forces many employees to work from their homes. Or they are forced to remain at home. If you employ workers who live in Germany and have to work from or stay at home, you can withhold Dutch wage tax from their pay.
TravelThe Euregion Maas-Rijn has developed a crossing borders tool. In a few clicks, you can see if you can travel to Belgium or Germany/North Rhine-Westphalia, and how to prepare. It also tells you which measures you must take upon your return to the Netherlands.
Repaying corona support
Did you receive financial corona support? For some measures, such as the NOW, you have to file a final turnover statement for every 3-month period over which you received support. You may have to repay part of the support money received. Are you not sure if you need to repay? Or do you want to find out about the repayment schemes? Read the article Repaying corona support: what you need to know and do.
Credits and guarantees
- BMKB-C: the SME credit guarantee (BMKB) scheme helps 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).
- GO: The Business loan guarantee scheme (GO) allows larger companies to take out bigger loans.
- 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).
- Microcredit: Entrepreneurs who have a loan from microcredit provider Qredits do not have to repay their loan for a period of 6 months.
- Re-launch credit for SMEs (TOA): SMEs in financial difficulties that are making use of the WHOA can apply for TOA credit to help them get back on their feet after the corona crisis.
- Growth Facility Scheme: The intended phasing out of the Growth Facility Scheme has been extended to 15 June 2023.
- DTIF: The Dutch Trade and Investment Fund (DTIF) has been extended to include pre-delivery advances. This scheme runs until 30 June 2022.
Tax measures prolonged
Call the Tax Information Line
Since most of the information on the tax options offered to entrepreneurs during the coronavirus crisis is only available in Dutch, it would be wise to consult the Tax Information Line if Dutch is not 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.
General health measures
- People are urgently advised to work from home, and to keep a safe distance from each other when working on site.
- Work places must be ventilated properly.
- Wearing face masks is mandatory in all indoor public places when not seated. In public transport face masks must remain on while seated as well.
- 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.
- It is adviced to do a self-test at home prior to meeting with other people.
- Read the Government.nl checklist for detailed information about travelling to the Netherlands from abroad.
- Starting on 22 December 2021 new rules will go into effect: travellers from outside the EU/Schengen area must always provide a negative test result to enter the Netherlands. Travellers from very high-risk areas must always self-quarantine. These rules also apply to travellers with proof of vaccination or proof of recovery, who were previously exempt from the mandatory quarantine. Read more about these new rules.
- The government no longer advises against travel to countries with a low infection rate. Countries with code green or yellow can be travelled to for recreation. For countries with code red a negative travel advice remains in force. Travel advice can be found here.
Information and advice
You can turn to these organisations for further information and advice:
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
- Coronavirus dashtravboard
- Tackling new coronavirus in the Netherlands
- Frequently asked questions about coronavirus and health
Business and work
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)
Travel / immigration /emigration
Ministry of Foreign Affairs
Immigration and Naturalisation Service (IND)
- Coronavirus response - information on the health and socio-economic measures proposed by the EC
World Health Organization (WHO)
FME, technology sector organisation