The corona crisis has now become a long-term economic crisis, with many entrepreneurs and workers being hit hard. Buffers have shrunk, reserves have been used up. Measures have been intensified and the Netherlands is in lockdown. That is why the government is giving the aid and recovery package a significant extra boost. This extension of the package involves a total amount of € 7.6 billion and apply to the first and second quarter of 2021. The Dutch cabinet has decided to implement and expand the following support and recovery measures.



- The postponement of payment will be extended until July 1, 2021. Entrepreneurs can request postponement of payment until July 1, 2021, or an extension of a postponement already granted. Entrepreneurs who apply for the first time after April 1, 2021, do not have to meet their newly emerging payment obligations until July 1, 2021. Entrepreneurs who had previously submitted an application for three months can still request an extension of the postponement until 1 July 2021. It is important that entrepreneurs who cannot meet their payment obligations after these three months postponement, request an extension themselves. If they fail to do so, they run the risk of being excluded from the payment arrangement in which they can pay off their debt in 36 months.

- The date on which entrepreneurs must start repaying their accrued debt to Tax Authority will be extended from 1 July 2021 to 1 October 2021. The debt must be repaid within 36 months from 1 October.

- The Tax and Customs Administration wants to work with creditors and debt counsellors - as part of the Time-out arrangement (TOA) - to look more flexibly at targeted forgiveness of (tax) debts, if a repayment arrangement is not sufficient.

- The government will develop post-crisis tax measures that will allow employers to reimburse homework costs.

- This year, employers can also provide the homework allowance via the work-related costs scheme. For the year 2021, the free space for the first € 400,000 of the wage bill per employer the will be temporarily increased from 1.7% to 3%.  Furthermore, the Dutch cabinet is also investigating the possibilities of an additional scheme within which it will be possible for the employer to also reimburse other homeworking costs untaxed.

- Employers can reimburse existing fixed travel allowances untaxed until 1 April 2021.

- The hours criterion that applies to making use of certain deductions (such as the self-employed person's allowance) will be extended again until 1 July 2021 due to the corona crisis.



I. Fixed Cost Allowance (TVL - Tegemoetkoming Vaste Lasten)

  • The reimbursement percentages of the fixed costs will be increased to 85% for all entrepreneurs with a turnover loss from 30%.
  • This scheme will also be opened up to non-SME companies by letting go of the limit of a maximum of 250 employees. Increasing the compensation percentages and making the TVL available for non-SMEs means that more companies will reach the maximum compensation of € 90,000 sooner.
  • In order to better align the support for both larger, capital-intensive, companies and more severely affected companies with their situation, the maximum subsidy amount for a company will be increased per quarter from  € 90,000 to € 330,000. For companies with more than 250 employees, who have access to the TVL from the first quarter, the maximum subsidy amount is set at € 400,000.
  • In order to provide additional support to small businesses such as hairdressers and pedicures, the minimum subsidy amount will be increased from € 750 to  € 1500. In addition, the Dutch cabinet is investigating the possibility of giving more smaller entrepreneurs access to the TVL.


- The cabinet is introducing a scheme for starters who started a business between 1 January and 30 June 2020. The exact details are still being determined. The scheme, which is based as much as possible on TVL, applies to both the first and second quarter of 2021. The reference period for these companies will be the third quarter of 2020. Starters who started between 1 January and 15 March 2020 are also eligible for the regular TVL in the first quarter of 2021. In the second quarter of 2021, starters who started between 1 January and 15 March 2020 can only use the separate start-up scheme.

- Starters can also use corona bridging loans up to a maximum of EUR 35,000.


II. Temporary Emergency Bridging Measure (NOW - Tijdelijke Noodmaatregel Overbrugging voor Werkgelegenheid )

The compensation of the NOW will be increased from 80% to 85%. With this increase, the wage costs of companies will be compensated extra if their turnover falls as a result of the entire package of corona measures. From February 15, the NOW can be requested for the months of January, February and March.


III. Temporary Bridging Scheme for Self-Employed Professionals  (TOZO - Tijdelijke overbruggingsregeling zelfstandig ondernemers)

From 1 February 2021, entrepreneurs can apply for Tozo 3 with retroactive effect from 1 January 2021. It is not possible to make any further applications from Tozo 4 for Tozo 3.



I. Temporary Support Necessary Costs (TONK - Tijdelijke Ondersteuning Noodzakelijke Kosten)

The Temporary Support for Necessary Costs (TONK) is intended for households who, due to the current circumstances, are faced with an unforeseeable and inevitable drop in their income, and who are therefore no longer able to meet necessary costs and for which other schemes offer no or insufficient relief. This applies, for example, to employees who lose their job and are no longer entitled to benefits, or to self-employed persons who see their assignments disappear due to the corona measures, but cannot claim the Tozo. But citizens who have already started receiving benefits (WW, Social Assistance or Tozo) in 2020 due to the corona crisis, but for whom the amount of the benefit is insufficient to pay the fixed costs, are also eligible for the TONK. The TONK can then provide (partial) compensation for necessary costs. TONK will apply retroactively from January 1, 2021 to June 30, 2021.

II. TOA Credit

The cabinet is introducing a credit facility for entrepreneurs who want to restart their business using the Private Agreement Homologation Act (WHOA) as part of the Time Out Arrangement (TOA).

III. Growth facility

Due to the outbreak of the corona crisis, the phase-out of the Growth Facility has been suspended by 1 year, until July 1, 2021. The Growth Facility supports companies in the growth phase, in the takeover phase and companies that need to strengthen their balance sheet and strengthen their buffer capital.

IV. Support measures for mobility cluster - manufacturing industry

To mitigate the decline in R&D investments, a subsidy scheme will be opened to companies in the automotive, aviation and maritime sectors. The subsidy focuses on R&D projects that can start in the short term, with a duration of 3 to 4 years. (Manufacturing) companies, including many SMEs, and knowledge institutions through public-private partnerships can make use of this.




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