Support for DGAs during the corona crisis

This information is provided by

Netherlands Chamber of Commerce, KVK

As a director-major shareholder (directeur-grootaandeelhouder, DGA) you can receive government support if you have financial problems due to the corona crisis. You may also be able to use the credit schemes. Read here which schemes there are and which conditions apply to you.

Lower customary wage

Do you work in a company of which you are a major shareholder? For example because you own at least 5% of the shares of the BV or NV? Then the customary salary scheme of the Tax and Customs Administration applies to you. This scheme determines how high your minimum salary must be. You withhold payroll taxes on that amount, even if you have less or no turnover. Are you dealing with a decline in sales due to the corona crisis? Then you may temporarily lower the customary wage. See if you meet the conditions (in Dutch). Read more about the customary salary scheme in section 16.1 of the Payroll Tax Handbook (in Dutch).

Make use of government schemes

The government supports entrepreneurs with various schemes. Check out which schemes you may be able to use. Also ask your accountant or financial advisor for advice.

NOW emergency measure

As a DGA you can make use of the Temporary Emergency Bridging Measure for the purpose of retaining Employment (NOW). You do need to be covered by employee insurance and you must meet the conditions of the NOW.

Fixed Cost Allowance (TVL)

Companies (and self-employed) that have lost more than 30% of their sales during three-month periods due to the corona crisis can apply for the Reimbursement of Fixed Costs (TVL), to help them pay their fixed costs.

Temporary bridging scheme for self-employed persons (Tozo)

The Temporary bridging scheme for self-employed persons (Tozo) is a support for self-employed persons who have run into financial difficulties due to the corona crisis. The Tozo scheme is based on the Decree on Assistance to the Self-Employed. You can apply for the Tozo at the municipality where you live.

Tozo only if there are no reserves

Tozo is only relevant if your income has fallen below the social minimum due to the corona crisis. You must be able to demonstrate that there are no reserves from the BV. Also ask your accountant or financial advisor for advice on this.

Pension scheme premium payment

Are you unable to pay the premium for your pension scheme as a result of the corona crisis? Or do you expect paying your pension contributions will become problematic, due to the corona virus? Then contact your insurance advisor or your account manager. You can look for a suitable solution together with the pension insurer.

Coaching Stichting Ondernemersklankbord

Are you having problems because of the corona crisis? You can request free coaching from Stichting Ondernemersklankbord. Or contact 115 Help een bedrijf or Qredits coaching.

Questions relating to this article?

Please contact the Netherlands Chamber of Commerce, KVK

This information is provided by

Netherlands Chamber of Commerce, KVK