The current situation is changing rapidly. Our specialists are constantly working to keep up-to-date so that they can be of the best possible help to you. So, make sure you keep an eye on our website. Do you have any questions about any of these measures and want advice for your company? If so, contact your adviser at Visser & Visser or email

Find an update about the latest developments for financial support below.

Temporary Emergency Bridging Measure for Sustained Employment

As part of the emergency package and instead of the short-time working scheme (wtv), a temporary scheme is being introduced to help companies with their payroll costs known as the Temporary Emergency Bridging Measure for Sustained Employment (Noodmaatregel Overbrugging Werkbehoud, NOW). 

You can find more information about this scheme here.

For questions or advice, contact you advisor within Visser & Visser.

Relaxation of tax payments and lowering of fines

If you are an entrepreneur who is experiencing difficulties as a result of the coronavirus crisis, you can request a deferment of tax payments.

For more information about these measures, please contact or your advisor at Visser & Visser.

Temporary Bridging Scheme for Independent Entrepeneurs

From Friday, March 27 it was possible to apply for the Temporary Bridging Scheme for Independent Entrepreneurs (Tijdelijke Overbruggingsregeling Zelfstandige Ondernemers – Tozo). Tozo supported independent entrepreneurs, including self-employed persons and directors/major shareholders (DGAs), by offering additional income support up to the minimum social income for a maximum of three months (March/April/May) and/or providing a working capital loan of a maximum of € 10,517 in the event of acute liquidity problems. Independent entrepreneurs could submit an application for this digitally (using DigiD) to the local authority in their place of residence.

The scheme was extended by 4 months up to the end of September under the name Tozo 2. It is no longer possible to apply for either Tozo 1 or Tozo 2.

The scheme has now been extended further in the form of Tozo 3 and Tozo 4. Tozo 3 runs from October 1, 2020 to April 1, 2021, while Tozo 4 runs from April 1, 2021 to July 1, 2021. The conditions that apply to Tozo 4 will be announced in early 2021.

Tozo 3 is currently in progress. For this scheme there is still no partner or means test. In addition, it is not possible to apply for this scheme with retroactive effect for the whole period. In October and November 2021 it will be possible to apply with retroactive effect up to October 1 and, after this, from the first of the month in which the application is made.

You can see here (in Dutch) whether you are eligible for TOZO and, if so, can then apply for it directly. 

For more information about these measures, please contact or your advisor within Visser & Visser.

Contribution to Fixed Costs for SMEs (TVL)

From June 1 this scheme will follow on from TOGS and is intended for SMEs that are suffering a structural drop in turnover of more than 30% due to the coronavirus crisis. Businesses that meet the terms and conditions can obtain a contribution of up to € 90,000 so that they can continue to pay their fixed costs (excluding payroll costs).

It is no longer possible to apply for the first period of the TVL scheme.

The extended TVL scheme runs from October 1, 2020 to the end of June 2021. The scheme is divided into 3 periods of 3 months (quarters). A fresh application must be submitted for each period.

Please note: there are a number of differences compared with the first period of the TVL.
  • For the 4th quarter of 2020 all SMEs may apply for the TVL. This is an important change: initially it was restricted to a limited group based on established Standard Business Identification (SBI) codes. This no longer applies for the 4th quarter of 2020. From the 1st quarter of 2021 the restriction to established SBI codes will, however, apply again.
  • Your fixed costs must be a minimum of € 3,000 over a period of 3 months (previously: € 4,000 over 4 months).
  • The subsidy is a maximum of € 90,000 (previously a maximum of € 50,000).
  • From the 3rd period the threshold for the drop in turnover will be increased incrementally. From October 1 to December 31, 2020 the present threshold of a drop in turnover of at least 30% still applies.

The Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland – RVO) has developed an advisory tool that calculates the level of the contribution. Click here to use this advisory tool.

Since September 2020 we have been able to deal with the application for you as your agent.

For more information about this scheme, please contact or your advisor within Visser & Visser.

Sector-specific measures

In addition to the generic measures introduced by the government, there are specific schemes for certain sectors. These are summarized below:

Set Covid-19 2.0: subsidy for digital care applications

Providers of care and support under the Social Support Act (WMO), district nursing, general practice care and/or mental healthcare can apply for a subsidy for digital care applications from July 27. The subsidy scheme is intended to support initiatives for remote digital care.
You can find more information on the subsidy and applying for it here (in Dutch).

Temporary guarantee for farmers and horticulturalists (BL-C)

The existing guarantee scheme for farmers and horticulturalists has been extended to include a bridging loan for healthy businesses in this sector that have been affected by the coronavirus crisis. Under this scheme the government is guaranteeing a maximum of € 1.5 million per business.
The maximum term of the BL-C loan is 16 quarters. The loan can be redeemed on a straight-line basis or in a single amount at the end of the term.
The government’s guarantee is a maximum of 70% of the amount to be financed.
You can find more information on the BL-C scheme and applying for it here (in Dutch).

€ 482 million extra state support for the cultural sector

The cultural sector is receiving € 482 million of extra support on top of the generic government measures and a previously promised cultural support package of approx. € 220 million. This means that, in total, over € 700 million has been made available for culture. In addition, € 40 million is being released for independent theater producers.
The extra subsidy is intended for institutions that are essential for the sector as a whole. It is being divided over different parts of the sector.
You can find more information about this here (in Dutch).

€ 60 million extra state support for sports clubs

The government has set aside € 60 million to compensate amateur sports clubs for financial damage they have suffered. The Compensation for Landlords of Sports Facilities (Tegemoetkoming Verhuurders Sportaccommodaties – TVS) and Compensation for Amateur Sports Organizations (Tegemoetkoming Amateursportorganisaties – TASO) schemes are being opened up again from October 1 to December 31, 2020. More details will be announced later.

Temporary Support Fund for Local Information Provision

For local and regional media the Temporary Support Fund for Local Information Provision (Tijdelijk Steunfonds Lokale Informatievoorziening) has been extended up to the end of 2020. Local media have seen an enormous fall in advertising income and generally have few reserves. By means of this extension, as part of which € 24 million will be made available, the government wants to ensure that local information provision is maintained over the coming months.
You can find more information on this scheme here (in Dutch).

Continuity contribution for care providers

Health insurers will be giving care providers financial assistance if they suffer a loss of income during the coronavirus crisis. Care providers who are not directly involved in the care of coronavirus patients may be eligible for a monthly continuity contribution. In this way they will be compensated for a lower turnover as a result of the coronavirus crisis. They can use the contribution to continue paying their fixed costs, such as personnel and accommodation costs, for example.

From May 15, 2021, care providers who provide care that is reimbursed under the basic insurance or a supplementary insurance scheme can apply for a monthly continuity contribution. See also this news report on the website of Zorgverzekeraars Nederland, the umbrella organization for Dutch health insurers.

You can find more information about the scheme and the terms and conditions in the following attachments (in Dutch):

For up-to-date information and Q&A please refer to the website of Zorgverzekeraars Nederland.
For advice on this scheme contact your advisor within Visser & Visser or e-mail

Financing and/or loan schemes

The measures that have to be taken to control the health crisis are having a great economic impact. Banks are there for businesses in these uncertain times. Schemes have been set up to offer support where possible. Read more about the different schemes here (in Dutch).

We are naturally happy to help, so if you have any questions please do not hesitate to contact your advisor at Visser & Visser or email to


​Coronavirus and your personnel

The longer the coronavirus crisis continues, the greater the impact of the virus and measures to control it on your organization. It is very likely that this period will also have consequences for your personnel. Perhaps you are having to cut back to get through this period or are seizing new opportunities that require different personnel. Scenarios like these may involve difficult questions for you as an employer. How will you handle these changes and what are their (financial) consequences for you and your company? We can of course advise and support you in relation to these matters.

Questions about work, pay and coronavirus
As a consequence of the coronavirus, you are having to deal with questions that you may never have faced before. Questions such as: do I have to continue paying my employee if he has to self-isolate because someone in his household is infected? And what are the options if an employee has symptoms and is staying at home? Read more about work, pay and coronavirus in our blog (in Dutch).

Working from home

The pandemic is forcing many employers to face up to a new reality: (more) working from home. It is expected that this will continue to play an important role in many organizations, even after the coronavirus period. This will have consequences for mobility, the work-related expenses scheme, etc. It is therefore a good idea to start preparing yourself for these now. You can find more information on this in this white paper (in Dutch).

Information about latest developments

To stay abreast of the latest developments, visit the following websites (in Dutch):

More information about our protocol concerning corona you can find below.

Appointments and events

Our colleagues are also working (online) from home and we are trying to arrange appointments digitally* or by telephone. Appointments that have to be conducted in person can go ahead, taking the guidelines regarding hygiene and necessity into account. We will agree this with you beforehand.
Our colleagues have been informed of our coronavirus policy and the resultant measures, which have been set out in a protocol. Amongst other things, this covers matters in the area of (personal) hygiene and what to do in case of sickness, including with regard to coronavirus (in your household). In addition, we are following the information and guidelines of the Government and the National Institute for Public Health and the Environment (RIVM). From among our management and staff, we have set up a core team to actively follow the information, updates it as needed and share it with the organisation. 

Our events are being organized online as far as possible. You will find more information about our events on our agenda page.

* Within the firm we are working with Microsoft Teams and can send you a meeting request from Outlook. Via the meeting in Outlook you can take part in the discussion, even if you do not work with Microsoft Teams yourself. The meeting opens in your browser. You may be asked to allow access to microphone and video. Your screen can also be shared during this meeting.

Office accessibility

Our offices will remain open, but less employees will be working at the office. Please don't hesitate contacting us, together we go further. Where possible, please get in touch with your contact at Visser & Visser directly.

Do you have any questions or need further information as a result of this communication? If so, please contact André in ’t Veld at or on +31 (0)88 337 72 00.

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