2. State Aid

Government subsidies and special relief resources allocated to support employers, and workers, in their efforts to maintain employment and pull through the crisis.

• Companies and entrepreneurs (as defined for income tax purposes, which includes self-employed consultants) are permitted to apply for tax deferrals in light of the COVID-19 pandemic. As soon as a company has filed its request (which is possible after receiving a tax assessment), the Dutch tax authorities will defer collection of tax. This applies automatically, to all income tax, corporate income tax, wage tax, Social Security contributions and VAT assessments for a period of three months. Penalties relating to deadlines set before a deferral was granted will not have to be paid. These deferrals of tax by the Dutch tax authorities also apply to Social Security contributions.
• Self-employed professionals can apply for a support package. They can apply for a special loan and a three-month subsidy. This subsidy is called the Temporary bridging measure for self-employed professionals (Tozo). For the requirements check the Government website.
• The most important subsidy for employers is the NOW-subsidy. Employers can claim NOW for a substantial compensation of their wages, if they are dealing with a turnover decrease. NOW 1.0 was initially introduced for the months March, April and May 2020 and is extended with NOW 2.0 for the months June through September 2020. The NOW 2.0 can be applied for from 6 July 2020. The requirements can be found on this