1 april 2020

Dear client,


The Coronavirus causes a hectic time. Many businesses are affected by this virus and the economic effects will be enormous. Therefore, the Dutch government decided to help the businesses where possible. These measures are updated on a daily basis. HLG stays up to date of these measures, which are summarized below.

If there are any questions or if you need any help, do not hestitate to contact us.






If you have payment problems as a result of the corona crisis, we can submit a request to the Tax and Customs Administration for special deferment of payment. This deferment of payment is possible for income tax, wage tax, turnover tax and corporation tax.

The Tax and Customs Administration is granting a three-month deferment of payment; if you need a longer period, you may be asked for an “expert declaration”, which shows that you have run into payment problems due to the corona crisis. In this request, we have to state that:


  • there are actual, acute payment problems (and not, for example, payment problems that will arise in the future);
  • the payment problems are temporary;
  • you can solve the payment problems before a certain time;
  • the company is viable.

We can draw up this expert statement for you, but it can also be an external consultant, a sector organisation or a financial consultant.




The Tax and Customs Administration assesses the request for special deferment of payment on a case-by-case basis and, until that time, maintains the due date for collection. Interest on overdue tax, which normally has to be paid on a delayed payment, will be temporarily reduced from 4% to 0.01% from 23 March 2020.  As appropriate, the Tax and Customs Administration will reverse any default penalty.

The letter (there is still no standard form), including the expert’s statement and justification, should be sent to:

Postbus 100

The Netherlands


The rates of the tax interest are also temporarily reduced:
– corporate income tax: as of 1 June 2020 from 8% to 0.01%,
– income tax: as of 1 July 2020 from 4% to 0.01%,
– all other taxes: as of 1 June 2020 from 4% to 0.01%.



If you have received a provisional income tax or corporation tax assessment and you expect a lower profit due to the corona crisis (and if so, how much?), we can fairly easily submit a request to amend that provisional assessment.






The arrangement for applying for short-time working (WTV) – followed by the application for part-time unemployment benefit – has been withdrawn and, as of yesterday evening 17 March 2020, has been replaced by the arrangement below.  WTV applications that have already been submitted will be considered as applications under the new arrangement.



As the name indicates, the starting point is that all employees will remain employed, and therefore no dismissals for business economic reasons must be requested during this period. The uninsured director-major shareholders (DMS) are not covered by the NOW. Not even if the DMS is voluntarily insured. A DMS with, for example, a minority package of shares – which falls under the insurance obligation – is covered by the NOW.

Employers who are faced with at least 20% expected loss of turnover can apply to the UWV for a period of 3 months for an allowance for wage costs amounting to a maximum of 90% of the wage bill. Employers then pay 100% of the wages to the employees concerned. The arrangement may be extended once for a further three months, possibly subject to further conditions. Two variables play an important role in the scheme: turnover and the wage bill. The higher the loss of turnover, the higher the allowance to cover the wage bill for the employer. In order to determine the amount of the loss of turnover, employers must first divide their total turnover in 2019 by four. They then compare this with the turnover in March-April-May 2020. But sometimes a lack of custom is not reflected in the decline in turnover until later. Employers can therefore also specify a period for the turnover comparison that starts one or two months later.

The NOW scheme defines turnover as the net turnover as calculated in the annual accounts of a legal entity (such as an NV, BV, foundation) or in the profit declaration for income tax purposes. Turnover that is usually generated according to a term other than in the normal performance of the employer’s activities is also covered by the concept of turnover. This could include terms such as income, benefits, subsidies, interest income, contributions from government institutions, gifts or declarations. The work in progress correction is also turnover.
Data from the Tax and Customs Administration’s payroll tax return are used for the wage bill. The UWV automatically imports these. The UWV uses what’s referred to as the social insurance wage as a basis. For all companies the same 30 percent surcharge is added for employer charges such as the accrual of holiday pay, pension and employer contributions. There is also a maximum wage per employee of 9538 euros per month. Salary above this amount will not be compensated. More than 98.5% of workers fall under this maximum.

The wage bill in the subsidy period is compared with the wage bill of January as known to the Tax and Customs Administration. If this is missing, the wage bill of November 2019 will be taken.
For employers with a return period of four weeks, the return is increased by 8.33% (13/12). For other pay periods there is a conversion to a monthly amount. If data from neither January 2020 nor November 2019 are known in the policy administration, there is no entitlement to the subsidy.

In order to prevent any unethical behaviour, changes to the wage declaration for January that were forwarded after 15 March will not be taken into account in this arrangement. Because of the importance of the wage bill for the subsidy, it is important that employers continue to file wage tax returns with the Tax and Customs Administration in good time.

The employer must apply for the subsidy to be determined within 24 weeks of the end of the period for which the NOW is granted. In principle, an auditor’s report is required for this. The UWV will then make a final settlement within 22 weeks. It may be higher or lower than expected from the first return.



The employer can submit a subsidy application to the UWV once per wage tax number. The application can only be submitted electronically, up to and including 31 May 2020, via the UWV website ( ). In addition to providing information such as the company name and payroll tax number, the employer must complete the following steps when applying:

  • the employer is applying for a subsidy for the wage bill in March, April and May 2020 due to a drop in turnover of more than 20%;
  • if the employer expects that the effect of the crisis or emergency will only become visible in the turnover figures with a delay, he can indicate that he does not want the measurement period for the turnover comparison to start on 1 March, but on 1 April or 1 May. The wage bill will remain the wage bill of March, April and May 2020 in these cases as well.
  • the employer records the expected turnover in the three months of the chosen measurement period and compares it with the total turnover for 2019, divided by four, so that both figures represent a turnover for three months;
  • on that basis, the employer calculates the loss of turnover as a percentage. That percentage is entered on the application form.

Some employers have several payroll tax numbers. If this employer wishes to qualify for a subsidy for his entire wage bill, he must submit an application for each wage tax number. However, the employer has to declare the decrease in turnover that he expects for the whole enterprise; he therefore fills in the same decrease in turnover and the same measurement period for each request.

The bank account number provided with the application must correspond with the bank account number linked to the payroll tax number at the Tax and Customs Administration.



The UWV has a decision period of 13 weeks after receipt of the complete application. After a positive decision on the application, the UWV will grant an advance of 80% of the calculated NOW subsidy. The advance payment will be made in three instalments. In practice, the aim is to pay the first instalment within 2 to 4 weeks.



If an employer does apply to the UWV for dismissal and does not withdraw the application within five working days thereafter, a correction amounting to 150% of the dismissed employee’s wage bill will be made upon final determination of the subsidy. Non-compliance with the condition not to apply for dismissal therefore has an impact on the final amount of the subsidy.



An employer who has been awarded a NOW subsidy must comply with the following obligations and conditions:

  • keep the wage bill at the same level as much as possible;
  • after 18 March 2020, during the period of the NOW grant, do not submit a request for permission to dismiss for business economic reasons;
  • use the NOW subsidy solely to pay for wage costs
  • inform the works council, employee representation or the employees about the granting of the subsidy
  • comply with the obligation to keep records and provide information
  • make wage tax returns in the prescribed manner
  • submit statement of the final reduction in turnover, with audit opinion if applicable
  • if an employee receives a wage subsidy from the municipality, notify the municipality that NOW subsidy has been granted.







This temporary arrangement entails the following:

  • No viability test is being applied, which will allow rapid processing of applications;
  • The income support for living expenses does not have to be repaid later;
  • There is no capital or partner test in this temporary arrangement;
  • Income support for living expenses is provided within 4 weeks for a maximum period of 3 months. Advances may be used for this purpose;
  • The amount of the income support depends on the income and the household situation up to a maximum of 1,500 euros net per month (married persons)/ 1,050 euros (single persons over 21);
  • This accelerated procedure also applies to applications for a working capital loan of up to EUR 10,157 at 2% interest;
  • The maximum term of a loan is 3 years. No redemption will be required before 1/1/2021;
  • The working capital must not be used to refinance existing loans;
  • A maximum of one payment and/or working capital can be granted per household;


The Tozo (income support) currently applies for 3 months, until 1 June 2020, and is carried out by the municipality where the entrepreneur lives. The arrangement has a retroactive effect to 1 March 2020.




  • Established self-employed, aged 18 or over up to retirement age;
  • Resident and lawfully residing in the Netherlands;
  • Dutch national or equivalent;
  • The business or independent profession is practised in the Netherlands;
  • Complies with legal requirements for the conduct of one’s own business, including being registered in the Trade Register of the Chamber of Commerce (KvK);
  • Started the business before 6.45 PM on 17 March 2020 and meets the hours criterion, i.e. a minimum of 1,225 hours per year working in one’s own business or independent profession;
  • Resident in the municipality where the supplementary income support is applied for;
  • Income below the social minimum as a result of the corona crisis.

A director/major shareholder (DMS) of a private limited company can in principle also make use of the temporary arrangement if he/she meets the legal requirements: the hours criterion, full control and bearing the financial risks. The DMS must also declare truthfully and demonstrate that his/her B.V. cannot currently pay out a salary.



A digital form will become available for the application. Check the website of your municipality. You must submit this to your municipality of residence, together with copies of your identification document (a driving licence will not suffice), bank statements, existing dispositions, letters and information about household composition. The municipality itself retrieves data from the KVK Trade Register (an extract). Municipalities have sometimes outsourced the processing to a joint venture or (larger) neighbouring municipality – in Leusden, for example, the arrangement is being implemented by Amersfoort. Look at the site of your municipality for this. You will need a DigiD to log in.




The allowance is intended for those SMEs, both with and without staff, who suffer damage due to forced closure, the limitation of meetings (1.5 metres) and/or negative travel advice. You are eligible if you meet the conditions and the main activity of your company corresponds to one of the SBI codes mentioned in the arrangement.


A first demarcation (to be extended) of the target group of this policy rule are enterprises in the sectors:

–    food and beverage outlets

–    cinemas

–    hair and beauty care

–    travel agents and tour operators

–    driving school owners

–    saunas, solariums, swimming pools, fitness centres, sports clubs and sporting events

–    certain private cultural institutions such as museums, circuses, theatres and  music schools

–    event venues and organisers

–    casinos


In order to be entitled to this arrangement, you had to be listed in the KVK Trade Register on 15 March 2020 with one of these codes as your main activity.

From now on, these companies can apply for a direct, fixed compensation of 4,000 euros. This allowance is tax-exempt and can be spent freely.




  • The company was founded and registered in the KVK Trade Register before 16 March 2020;
    Companies may have different legal forms. For example: sole proprietorship, private company (BV), general partnership (VOF), limited partnership (CV), partnership, cooperative, association and foundation.
  • The company employs a maximum of 250 people. This is evident from the registration in the KVK Trade Register;
  • The company’s main activity was registered on 15 March 2020 under one of the required SBI codes;
  • The company has a physical office in the Netherlands, the business address of which is registered in the KVK Trade Register;
  • Enterprises other than food and beverage outlets and hotels declare, at the time of application, that they have at least one establishment with an address other than the private address of the owner(s). In the case of these companies, the private address of the owner(s) may therefore not be the same as the business address;
  • Excluded are food and beverage outlet or hotel enterprises with SBI codes 56.10.1, 56.10.2 and 56.30. They declare, during the application, that they rent, lease or own at least 1 food and beverage outlet or hotel facility. For these companies, the private address of the owner(s) may be the same as the address of the registered office;
  • The compensation amounts to a one-off sum of 4,000 euros per company (and not per location);
  • The entrepreneur provides a bank account number in the name of the company applying;
  • The company is not bankrupt;
  • The company has not filed a petition for a suspension of payments with the court;
  • The entrepreneur declares that, from 16 March 2020 to 15 June 2020, he expects a loss of turnover of at least 4,000 euros;
  • The entrepreneur declares to expect at least 4,000 euros in fixed costs in the period 16 March 2020 to 15 June 2020. Even after the use of other support measures made available by the public authorities;
  • At the time of application, the entrepreneur declares that no more than €200,000 of state aid has been received over the current and the last 2 tax years (‘de minimis arrangement’). Companies that have already exhausted the full amount are not eligible for the arrangement;
  • The company states that it is not a publicly owned company.




From now on, you can submit an application for the compensation of 4,000 euros to Applications can be made online via the website of If the correct information is provided, the application will be approved and paid out within 3 weeks. However, RVO will do everything possible to do this within 1 week.

You have 3 months, i.e. until Friday 26 June 2020, to submit an application.




  • an e-Herkenning level 1 (or higher) or a DigiD;
  • the KVK number of your company (please note: not the location number/RSIN);
  • the SBI code of your company’s main activity;
  • your company’s bank account number;
  • the correspondence and visiting address(es) of your company;
  • your contact details: name, telephone number, email address.


Will you be using an intermediary to submit the application? Then you’ll need an authorisation for this. You don’t have to send the authorisation with the application. We may ask for these during checks, however.  Authorisation form for COVID-19 Damage contribution




As of today (16 March 2020), SMEs with liquidity problems due to the effects of the coronavirus can temporarily count on extra favourable conditions under the BMKB. A new temporary measure increases the size of the guarantee credit in the BMKB from 50% to 75%.

The measure is intended for a bridging loan or for an increase to the current account credit with the bank, with a maximum duration of up to 2 years. A number of other conditions in the BMKB will also be relaxed.




Qredits will receive a boost of up to EUR 6 million from the Cabinet to provide simple and limited loans to start-ups and small businesses.




At the moment, various consultations are being held with the Association of Netherlands Municipalities, among others, to see whether measures are possible for the payment of, for example, municipal taxes and tourist tax.