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The Temporary bridging measure for self-employed professionals (Tozo, in Dutch) 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.
Application periods for the Tozo
The original bridging measure has been extended through September 2021.
You can apply for the Tozo 5 to your municipality from 1 July 2021 until (and including) 30 September 2021. The Tozo 5 is meant for the months July, August and September 2021.
You can no longer apply apply for the Tozo 4 (for the months April through June 2021). You could apply from 1 April until (and including) 30 June 2021.
You can no longer apply for the Tozo 1, 2, and 3.
What is the Tozo?
The Tozo consists of:
The amount of income support you will get depends on your income and household. You will not have to pay back this support. 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 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.
Read more on how to calculate your income for the Tozo (in Dutch).
A loan for business capital
You can apply for this loan to a maximum amount of of €10,157 in total (i.e. all Tozo loans combined). You will have to repay this loan, but it is possible to request an extension of your payment obligation. Ask your municipality for more information. You cannot apply for this loan if you have filed for suspension of payment or petitioned for bankruptcy.
Discontinuing the Tozo
Do you want to discontinue your Tozo support? For instance because you start up your business again? You can make arrangements for this with your municipality.
Terms and conditions of the extra support for self-employed professionals
You need to be able to prove you are eligible to receive Tozo. The municipality may ask for additional documents to check your eligibility at any moment. Even after you have been granted the Tozo.
To be eligible for the Tozo there are a number of requirements:
- 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.
- 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.
- 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 your company was registered at that time with the Netherlands Chamber of Commerce (KVK).
- You live in the municipality where you apply for Tozo.
- There are no grounds for exclusion from the Participation Act.
- You meet the hours criterion. Please note: The Dutch Tax and Customs Administration has made exceptions to the hours criterion for specific periods in 2020 and 2021 (in Dutch).
- Owners of a private limited company (dga's) must hold at least 50% of shares and meet the hours criterion.
Check to see if you are eligible for this support measure (in Dutch, please note: this tool does not work in Internet Explorer).
Exceptions to the hours criterion
The Dutch Tax and Customs Administration has made an exception to the hours criterion for the period from 1 January 2021 to 1 July 2021 as well as for the period 1 March 2020 - 1 October 2020 (in Dutch). You may assume that you put at least 24 hours per week into your business. Even if you actually worked less hours.
Are you a seasonal worker? And do you usually perform most of your work in either of these 2 periods? Then you may apply the hours from the corresponding period in 2019.
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 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 cannot 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).
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 cannot apply for the loan for business capital.
How to apply for Tozo?
You can apply for the Tozo 5 with your municipality from 1 July 2021. If you fill out the tool krijgiktozo.nl (do I get Tozo, in Dutch) you will be directed to where you can apply.
Please note: when you apply, you estimate your income for the coming months. If this estimate turns out to be incorrect or if anything changes in your situation (for example you move, there is a change in the composition of your household or you have earned more or less) you should notify your municipality as soon as possible.
Check your municipality’s website for more information. View our list of municipal digital service points to find corona business support in your municipality.
Read more on how to apply for the Tozo measure (in Dutch).
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.
Tozo and income tax
If you receive or have received Tozo, you must report the amount of support in your income tax declaration (in Dutch) for 2020. You must report the Tozo support separately and not as part of your turnover.
Do you receive Tozo and do you have a partner? Their tax assessment for 2020 may be higher because of this. You can read more on this in Dutch on the Dutch government's website.