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The Temporary bridging measure for self-employed professionals (Tozo) offers support for self-employed professionals such as a sole proprietor, zzp'er, partner in a general partnership, owner of a private limited company (dga), who are experiencing financial difficulties due to the corona crisis.
Tozo is based on the Decree on Assistance to the Self-Employed (Besluit bijstandverlening zelfstandigen, Bbz). You can apply for the Tozo to the municipality where you live.
What is the Tozo?
The original bridging measure (Tozo 1) has been extended. You can apply for the Tozo 2 from 1 June through 30 September 2020. From 1 October 2020 through 30 June 2021 you can apply for the Tozo 3 (in Dutch).
The Tozo consists of:
For this income support there is no viability test and the shared costs norm (kostendelersnorm, in Dutch) does not apply. Please note: for the Tozo 2 and 3 income support the partner test is applicable. Your municipality will check your income and your partner’s income. Is your income combined with your partner’s income more than the social minimum in the months you apply for? Then you cannot apply for the Tozo 2 and 3. For the Tozo 2 there is also no means (capital) test.
A loan for business capital
You can apply for this loan to a maximum amount of of €10,157 in total (i.e. Tozo 1, 2 and 3 combined). You do have to repay this loan, but it is possible to request a delay of your payment obligation. The interest rate will be 2%, this is lower than under the regular Bbz. You cannot apply for this loan if you have filed for suspension of payment or petitioned for bankruptcy.
Terms and conditions of the extra support for self-employed professionals
To be eligible for the Tozo 2 and 3 there are a number of requirements (in Dutch):
- Due to the corona crisis, you have a household income below the social minimum (in Dutch) and / or you need a business credit for liquidity problems.
- If your income is above the social minimum, but you can no longer pay your company bills and / or fixed operating expenses due to the corona crisis, you cannot apply for income support, but you can apply for the Tozo business loan.
- Please note: For the Tozo 3 income support there will be a check on available funds, a capital or means test (see below).
- You are an established self-employed professional, aged between 18 and (state) pension age. Are you a self-employed professional and have you reached state pension age? You can apply for the loan for business capital.
- Your nationality is Dutch or equalled.
- You live and reside in the Netherlands legitimately.
- You practice your business or profession in the Netherlands. If you live in the Netherlands but have your business abroad (in the EU, EEA or Switzerland), you can apply for the income support under this scheme to the municipality where you live.
- You meet the legal requirements for being a business owner, for instance you are registered in the Commercial Register (Handelsregister).
- You have all permits required for your profession or business.
- You started your company before 17 March 2020, 18:45 hours and you meet the hours criterion: a minimum of 1,225 hours per year are put into your company or professional activities. If you started your business less than a year ago a minimum of on average 23.5 hours per week applies.
- Owners of a private limited company (dga's) must hold at least 50% of shares and meet the hours criterion.
- There are no grounds for exclusion from the Participation Act.
For Tozo 3 a capital or means test applies (in Dutch). This means your available funds will be assessed. If you have more than €46,520 in available cash and cash equivalents (such as cash, bank and savings balance, stocks, bonds and options etc), you are not eligible for the Tozo 3. Available funds counted are:
- your partner's
- your minor children living at home (and registered on your address)
- your company's if you are a sole proprietor
Available funds are for instance:
- money in checking and savings accounts
- value of securities
Other forms of capital, such as your home, company building, protected pension, business equipment, machines and stocks do not count towards your capital for this measure. There is also a Dutch-language list (pdf) with all benefits and compensations that do not count toward your capital of available funds. If you are a sole proprietor you do not have to count any compensation received from the temporary emergency bridging measure NOW and the Reimbursement Fixed Costs SMEs (TVL) for 3 months after payment.
Check to see if you are eligible for this support measure (in Dutch, please note: this tool does not work in Internet Explorer).
Next phase: labour market
Are you dependent on the Tozo benefit? From 1 January 2021, your municipality will work with you to determine what support you need to look further into the labour market. For example with coaching, advice, further training or retraining and reorientation.
Tozo for independent healthcare professionals
Are you an independent professional in the care sector? First check with your purchasers (health insurers and municipalities) if they offer support. If they can or will not support you, you can apply for the Tozo with your municipality, if you meet the requirements for the Tozo.
Tozo for entrepreneurs in the border region
Entrepreneurs who live outside of the Netherlands (in the EU, EEA or Switzerland) but have their business in the Netherlands, can apply for a loan for business capital under this scheme through the municipality of Maastricht. This loan to a maximum amount of €10,157 is part of the Temporary bridging measure for self-employed professionals (Tozo).
How to apply for Tozo?
You apply for the Tozo 2 from 1 June 2020 through 30 September 2020 to the municipality where you live. The starting date for the application can differ per municipality. The Tozo 2 is retroactively applicable from 1 June, so you can apply at a later date. The Tozo 2 income support only applies to the months June through September 2020. If you applied for income support under the Tozo 1 and you want to apply for the Tozo 2, you can extend the support. You must meet the requirements.
You apply for the Tozo 3 from 1 October 2020 through 30 June 2021. The starting date for the application can differ per municipality. If you applied for income support under Tozo 2 and you want to apply for the Tozo 3, you can extend the support. Municipalities may use a shortened form for applications for extensions.
Check your municipality’s website for more information. View our list of municipal digital service points to find corona business support in your municipality.
If you live outside of the Netherlands but have your business in the Netherlands, you can apply for a loan for business capital under this scheme through the municipality of Maastricht.
View or download the infographic on how to apply for the Tozo measure (in Dutch).