Self-employed professional (zzp-er) during the corona crisis: what can you do?

This information is provided by

Netherlands Chamber of Commerce, KVK

Map your financial situation

How much income do you expect in the near future? And what expenses? If you list your income and expenses, you gain insight into your financial situation. You might be able to make arrangements with creditors you still owe money. For example, ask if you can pay later or in parts. You can also talk to your landlord for possible agreements about the rent. You could also see if you can make an agreement with the clients who still owe you money. They might be able to pay you earlier.

You need extra money to pay for the cost of living

Request a supplement to your income: Tozo

As a self-employed professional you can request a temporary supplement to your income. The benefit amounts to a maximum of € 1,500 net per month. This is a gift. This Temporary bridging measure for self-employed professionals (Tozo) has been available since 1 March 2020, and has been extended to September 2021, with some additional conditions.

How to apply for Tozo

You can apply for Tozo via the website of your municipality (where you live). You need a DigiD and password, a KVK number, a copy of your bank statement and turnover figures.

Prinsjesdag 2020: Self-employed professionals can apply for rent reduction

On Prinsjesdag, the government announced that people with low incomes who rent their homes, for instance self-employed professionals, can apply for a one-time rent reduction in 2021. Read more.

You cannot pay your taxes because of the coronavirus

You can apply for a payment extension of various taxes.

Pay your tax assessments later

You can apply for postponement of multiple taxes at once at the Dutch Tax and Customs Administration (Belastingdienst). For example for income tax, health care insurance premium and VAT. You apply for postponement after you have received an assessment. If you pay a provisional assessment, you can reduce it. As a result, you directly pay less taxes.

Apply for postponement

You apply for postponement of payment for almost all tax assessments at the Dutch Tax and Customs Administration until 1 October. After the extension period expires, you will have 5 years to pay your outstanding taxes. Read more about tax measures for entrepreneurs on

Pay other taxes later

You can request a postponement for the regional water authority taxes at most water authorities. There are also several extensions for municipal taxes. Examples are tourist tax, waste tax and sewerage charge. Ask your municipality about the conditions.

Apply for postponement

You apply for postponement of taxes to your regional water authority (in Dutch) and your municipality.

You need extra money to keep your business running

Check whether you are eligible for TVL

Entrepreneurs in selected sectors can apply for the Reimbursement Fixed Costs for SMEs (TVL). The same types of businesses are eligible. For TVL Q2 2021, April through June 2021, the subsidy percentage will be increased to 100%. The TVL will be extended until 30 September 2021.

How to apply for TVL

You apply to the Netherlands Enterprise Agency for TVL, using eHerkenning level 3. Keep your KVK-number, SBI-code (of your main or secondary activity) and bank account number at hand.

Take out a loan with your municipality

The government makes it easier for you to get a working capital loan. With the Temporary bridging measure for self-employed professionals (Tozo) you can borrow up to a maximum of €10,157. You will have to repay this loan later. This part of the Tozo has been extended with some additional conditons.

Apply for a loan

You apply for a loan via the website of your municipality. For this you need a DigiD and password, your KVK number, a copy of your bank statement and turnover figures.

Borrow more money through your financier with the BMKB scheme

With the BKMB scheme, you can borrow more money from your bank or financier than usual, as the government guarantees a large part of your loan. For example, you can use the BMKB scheme for a bridging loan or to increase your current account overdraft limit.

Apply for a BMKB loan

You do not apply for the scheme yourself. Your bank or lender does this. Please contact your financier.

You cannot repay your loan

Postpone your payments to the bank

Do you have a business loan from the bank? Several banks grant their customers a repayment of 6 months on loans of up to €2.5 million.

Requesting postponement of repayments

Ask your bank what the agreements are.

Postpone your repayment at Qredits

Qredits provides microcredits to small businesses and self-employed professionals. Entrepreneurs who have a loan will receive a 6 month repayment extension for their loan. Qredits also reduces interest to 2% over this period.

Apply for postponement

Contact Qredits to request a postponement.

You cannot pay your debts

If you are temporarily unable to pay your debts, you can apply for a suspension of payments at the court. You request a 1.5-year extension of payment to avoid bankruptcy. Read more about applying for suspension of payments.

Are you unable to pay your debts at all? Then make use of debt restructuring.

You want to stop your business temporarily

Do you want to pause your company because you are temporarily doing other work? For example, as an employee? Then you do not have to do anything. Keep in mind that your obligations, such as submitting your VAT return, continue.

You want to end your business and you need money

Do you want to end your business? Then you should deregister with the Netherlands Chamber of Commerce and settle with the Dutch Tax and Customs Administration.

If you end your business, you may be eligible for the Financial support for self-employed professionals scheme (Bbz). The Bbz is a benefit you can receive for a maximum of 12 months for the cost of living, while you are ending your business.

Apply for the Bbz

You can apply for the Bbz to your municipality’s social services department. Read more about the terms and conditions in the article Financial support for self-employed professionals.

You are in danger of going bankrupt

Is your company in danger of going bankrupt? Read all about bankruptcy.

See what other options you have

Many initiatives are emerging during this time to help entrepreneurs get through the corona crisis. Check with your municipality and province what options there are. For instance, through the NL leert door scheme you can apply for coaching and training, or help in finding paid employment. Read more about the options for zzp'ers.

In addition to governmental organisations, there are also other organisations with schemes for affected businesses. For example, self-employed professionals working in the healthcare sector qualify for special arrangements from health insurance companies or care administration offices. Ask your sector organisation what measures are in place. But be aware that using these schemes can affect your entitlement to government measures.

Questions relating to this article?

Please contact the Netherlands Chamber of Commerce, KVK

This information is provided by

Netherlands Chamber of Commerce, KVK