Temporary bridging measure for self-employed professionals (Tozo)

This information is provided by

Netherlands Enterprise Agency, RVO

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 has been extended throug June 2021. You can no longer apply for the Tozo 1 (for March, April and May 2020)or Tozo 2 (June, July, August and September 2020).

The Tozo 3 (in Dutch) runs from 1 October 2020 until (and including) 31 March 2021. You can apply for the months October 2020 through March 2021. You can decide yourself for how many months you apply, but you can apply for no more than 6 months.

From 1 April 2021 you can apply for the Tozo 4, for the months April through June 2021. A capital or means test will apply (in Dutch). This means your available funds and those of your family will be assessed.

The Tozo consists of:

Income support

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 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 3. For Tozo 4, for the months April through June 2021, a capital or means test will apply (in Dutch). This means your available funds and those of your family will be assessed.

and/or

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 will have to repay this loan, but it is possible to request a delay 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.

Terms and conditions of the extra support for self-employed professionals

To be eligible for the Tozo 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.
  • 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 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.

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).

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 3 with your municipality though 31 March 2021. If you applied for income support under Tozo 2 and you want to apply for the Tozo 3, you can extend the support. This is not automated. 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.

Read more on how to apply for the Tozo measure (in Dutch).

Living abroad

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.

This information is provided by

Netherlands Enterprise Agency, RVO