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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 support to the municipality where you live.
What is the Tozo?
The original bridging measure (Tozo 1) has been extended with 4 months: Tozo 2. You can apply for Tozo 2 from 1 June through 30 September 2020. Tozo 2 consists of:
For this income support there is no viability test, no capital test and the shared costs norm (kostendelersnorm, in Dutch) does not apply. Please note: for the Tozo 2 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 Tozo 2.
A loan for business capital
You can apply for this loan 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. 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 2) there are a number of requirements (in Dutch):
- 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
- you live in the municipality where you apply
Check to see if you are eligible for this support measure (in Dutch, please note: this tool does not work in Internet Explorer).
Tozo for independent healthcare professionals
Are you an independent professional in the care scetor? 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 Tozo with your municipality, if you meet the requirements for 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 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. 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 to September. 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.
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).