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Government information for entrepreneurs

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 support to the municipality where you live.

What is the Tozo?

The original bridging measure (Tozo 1) has been extended for another 3 months: Tozo 2

Tozo 1

Tozo 1 is applicable from 1 March to 1 June 2020 and consists of:

Income support, depending on the income and your household situation this can amount to a maximum of €1,500 (net). You do not have to repay, and there is no viability test, no capital test and no partner test. The shared costs norm (kostendelersnormExternal link, in Dutch) is not applicable.

and/or

A loan for business capital to a maximum amount of €10,157. 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.

Tozo 2

The extension of Tozo, Tozo 2, is applicable from 1 June through 31 August 2020 and consists of:

Income support For this income support there is no viability test, no capital test and the shared costs norm does not apply. Please note: for Tozo 2 the partner test is applicable. Your municipality will check you 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 Tozo 2.

and/or

A loan for business capital to a maximum amount of €10,157. Did you already apply for a loan through Tozo 1? Then this amount is included. 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 Tozo 1 and Tozo 2 there are a number of requirements:

  • you are an established self-employed professional, aged between 18 and (state) pension age
  • 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, you can apply for the income support under this scheme.
  • 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
  • you live in the municipality where you apply

Check to see if you are eligibleExternal link for this support measure (in Dutch, please note: this tool does not work in Internet Explorer).

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 capitalExternal link 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 1 and Tozo 2?

You apply for the original Tozo 1 until 1 June 2020 to the municipality where you live. Check your municipality’s website for more information.

You apply for Tozo 2 from 1 June 2020 through 31 August 2020 to the municipality where you live. The starting date for the application can differ per municipality. 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, July and August. Did you already apply for Tozo 1 for April, May and June? Then you can apply for Tozo 2 for July and August.

If you applied for income support under Tozo 1 and you want to apply for Tozo 2, you can extend the support. You must meet the requirements. If you haven’t as yet applied for Tozo 1, you can apply until 1 June 2020. From 1 June 2020 you can apply for Tozo 2 if you meet the requirements.

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 capitalExternal link under this scheme through the municipality of Maastricht.

View or download the infographic on how to apply for the Tozo measureExternal link (in Dutch).

This information is provided by

Netherlands Enterprise Agency, RVO