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, 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.

What is the Tozo?

The original bridging measure has been extended through June 2021.

From 1 April 2021 you can apply for the Tozo 4 for the months April through June 2021. You apply to your municipality.

The Tozo 3 (in Dutch) ran from 1 October 2020 until (and including) 31 March 2021. You can no longer apply.

The Tozo 2 for the months June, July, August and September 2020 and Tozo 1 for March, April and May 2020 are closed. You can no longer apply.

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 and 4 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).

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. all Tozo loans combined). You will have to repay this loan, but it is possible to request an extension of your payment obligation (in Dutch). 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

To be eligible for the Tozo 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 your company is registered at 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: in 2019 a minimum of 1,225 hours are put into your company or professional activities. If you started your business after 1 January 2019 a minimum of on average 23.5 hours per week applies. Please note: The Dutch Tax and Customs Administration has made exceptions to the hours criterion for specific periods in 2020 and 2021.
  • 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 March 2020 to 1 October 2020 and for the period from 1 January 2021 to 1 July 2021. 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 the most seasonal work in either of these 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 4 with your municipality from 1 April 2021 (in Dutch). 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).

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.

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 government's website.

This information is provided by

Netherlands Enterprise Agency, RVO