Update support package for entrepreneurs
In March 2020, the government took a number of measures regarding the corona virus. These measures are there to ensure that entrepreneurs do not get into acute problems. These schemes have since been extended, changed or have already been discontinued. What about all these measures and what are you (still) entitled to? We list them for you.
TOZO has been closed since October 1st, 2021. This means that this allowance can no longer be applied for. The TOZO was a benefit from the municipality and could be applied for from March 1st 2020. As an alternative to the TOZO, you can apply as a self-employed person for assistance from the self-employed (Bbz).
Do you have to repay (part of) the TOZO? Due to the tightened measures, the start of the mandatory repayment will start six months later, namely on July 1st, 2022. The term of the repayment will be extended by one year and is now 6 years.
From October 1st, 2021 to April 1st, 2022, the conditions for a Bbz benefit have been made less strict. You can apply for this benefit if your business is viable. This means that your income after social assistance is sufficient to pay your business and private expenses. You can apply for the Bbz with retroactive effect to the 1st day of the previous month. Your income and Bbz benefit are determined on a monthly basis. You can apply for the Bbz benefit at your municipality.
It is no longer possible to apply for the TOGS. This allowance was available from March 27th to June 26th of this year. The TOGS was intended for entrepreneurs (in specific sectors) who lost income due to government measures. Entrepreneurs who were eligible for this may be able to make use of the TVL (Compensation for Fixed Charges).
Companies with fewer than 250 employees receive a subsidy for their fixed costs, such as rent, maintenance and insurance: the TVL subsidy. This grant is currently still in effect. You can now apply for TVL Q4 2021.
The main conditions are:
- You have at least 20% loss of turnover
- You have at least € 1,500 in fixed costs per quarter. Note: The RVO (Rijksdienst voor Ondernemend Nederland) will calculate with a standard percentage of fixed costs which fits your industry. They won’t calculate it from your actual fixed costs.
- Your SBI code is on the list of established SBI codes
- Your company was registered with the Chamber of Commerce on June 30th and is located in the Netherlands
- The amount of the TVL subsidy depends on the amount of the fixed costs and the loss of turnover.
- Minimum turnover loss is 20%
- Starting entrepreneurs with employees are also eligible. Their start date must be between February 1st, 2020 and September 30th, 2021
Private business ownership allowance
You must meet the hours criterion for the self-employed deduction. This means that you spend at least 1225 hours per year on your business. Due to the corona crisis, assignments or appointments may not take place and you will therefore no longer meet this hour criterion. To prevent this, the hour criterion has been modified. You may assume that you have spent at least 24 hours a week on your company in the period from March 1, 2020 to September 30, 2020. Even if you haven’t actually worked these hours.
A modification has also been issued for the hours criterion for 2021. In the period from January 1, 2021 to June 30, 2021, you may assume that you have spent 24 hours a week on your business. More about this modification can be found here.
The NOW6 is now in effect. This is an allowance for wage costs and covers the months of January, February and March 2022. The scheme can be applied for at the UWV from February 14 until April 13 2022.
The conditions for applying for the NOW6 scheme are virtually the same as the previous NOW schemes. The maximum loss of turnover has been adjusted from 80% to 90% because of the the stricter measures.
Special tax payment extension
If you, as a self-employed person, run into payment problems due to the corona crisis, you can ask the tax authorities to grant you a special extension of payment. Have you already been granted a special extension of payment and your tax debt has not yet been fully repaid? Then this is automatically extended. This applies in any case to all taxes with a payment deadline before April 1, 2022.
Have you previously applied for a special extension of payment and your tax debt has already been repaid or have you not yet applied for it at all? Then you can apply for special extension of payment again. You can do this until March 31, 2022 on the website of the Belastingdienst