Substantial expansion of support and recovery package

The lockdown in the Netherlands is in force at least until 9 February 2021. The Dutch government announced the extension of the corona economic support measures for businesses affected by the corona crisis. This expansion of the package involves a total amount of € 7.6 billion. The expansion applies to Q1 and Q2 2021.

Reimbursement Fixed Costs Scheme (TVL)

The Dutch government is expanding the Reimbursement Fixed Costs Scheme (TVL) and more companies can claim TVL support. The new subsidy percentages for Q1 and Q2 2021 amount to 85% subsidy of the fixed costs related to the loss of turnover. Companies with 30% loss of turnover qualify for TVL. The requirement of a maximum of 250 employees is dropped. As a result, larger companies can also claim the TVL. As from Q1 2021, the maximum subsidy amount will increase from € 90,000 to € 330,000 for SMEs and € 400,000 for non-SMEs. In order to provide additional support to small businesses such as hairdressers and pedicures, the minimum subsidy amount will be increased from € 750 to € 1,500. In addition, the Dutch government is investigating the possibility of giving more smaller entrepreneurs access to the TVL.

TVL Stock Support Closed Retail

Due to the extension of the lockdown, many shops have winter collections that are difficult to sell. In Q1 2021, the subsidy will amount to a surcharge of 21% on the fixed-cost percentage in the TVL (previously 5.6%), up to a maximum of € 200,000.


The Dutch government is introducing a scheme for start-ups (businesses started between 1 January and 30 June 2020). The exact details are still unknown. The scheme, which will be similar to the TVL, applies to both Q1 and Q2 2021. The reference period for these companies will be Q3 of 2020. Starters who started between 1 January and 15 March 2020 are also eligible for the regular TVL in Q1 2021. In Q2 2021, starters who started between 1 January and 15 March 2020 can only use the separate start-up scheme. This corona support measure is aimed to open in May 2021.

Temporary Emergency Bridging Measure of Sustained Employment (NOW)

The NOW subsidy with which employers can continue to pay their staff will be increased. The allowance goes from 80% to 85% of the wage bill. The wage bill exemption remains 10%. From 15 February 2021, the NOW can be requested for the months of January, February and March 2021.

Temporary bridging measure for self-employed professionals (Tozo)

Entrepreneurs can apply for the Tozo benefit from 1 February 2021 with retroactive effect from the previous month. On 1 February 2021, an entrepreneur can therefore apply for Tozo from 1 January 2021. On 1 March 2021, the Tozo can be applied for 1 February 21. From 1 April 2021 you can apply for the Tozo 4, for the months April through June 2021.

Various tax measures

  • The tax deferment period is extended to 1 July 2021. Entrepreneurs who have not previously applied for a deferment extension can now do so. For entrepreneurs who had already received an extension earlier this year, the deferment now applies automatically until 1 July 2021.
    The date on which entrepreneurs start repayment will be moved from 1 July 2021 to 1 October 2021. You will have 36 months to settle the built-up tax liability.
  • As part of the Time-Out Arrangement, the Dutch tax authorities work together with creditors and debt counselors to provide more flexibility on targeted (tax) debt forgiveness in case a repayment arrangement is insufficient. The aim is to complete this in Q1 2021 this year.
  • Due to the lockdown, employees work more often from home. The Dutch government is exploring additional tax measures which allow employers to reimburse home office costs. The measures are also assessed in relation to the existing travel allowances.
  • The work-related costs scheme will be expanded again, similar to 2020. In addition, employers can reimburse existing fixed travel allowances untaxed until 1 April 2021.
  • Entrepreneurs who are facing a decline in turnover as a result of the corona crisis can again set the so-called customary wage lower in 2021.
  • The hours criterion that applies to be eligible for certain deductions (such as the self-employed person's allowance) will be less strict until 1 July 2021 due to the corona crisis.
  • Various other tax measures will also be extended until 1 July 2021, such as the 0% VAT rate on face masks and making a payment pause for mortgage obligations possible for tax purposes.

More information

For more details, we kindly refer to the letter from the Dutch government (only available in Dutch). For extensive reading on the corona support measures, please visit the dedicated website of the Chamber of Commerce here.

Contact our Corona Crisis Team »

25 January 2021