top of page

2nd Package of Aid Measures

Updated: Jul 7, 2023

As previously reported, the government has extended the 1st package of support measures.

The extension of the aid measures are:

1st package

2nd package

Date of request

Tozo 1.0

Tozo 2.0

From June 1 2020 to September 30 2020

Now 1.0

Now 2.0

From July 6 2020 to August 31 2020



From June 30 2020 to October 30 2020

Here are some more remarks:

Tozo 1.0

For most entrepreneurs who have received a Tozo 1.0 payment, the municipality will shortly request that their actual income for the period from March to May 2020 be declared. This means that if the statement shows that there have been income (profit), the municipality will check whether the benefit was correct. If your profit from business exceeds the amount of the minimum standard of living (for married couples € 1,512.90 per month), you are not entitled to Tozo 1.0 and you will have to repay the received relief.

If you had no profit or less than the subsistence minimum, the benefit does not have to be repaid or only partly.

Tozo 2.0

Basically, the conditions for the Tozo 2.0 are equal to those of Tozo 1.0. Contrary to our previous message, the support period is for the months of June to September 2020. For further conditions, please refer to our message about Tozo 2.0 (

With this relief you must again estimate whether your income / profit will actually be below the subsistence level. But if you are urgent need of it, don't hesitate to apply. If you are unsure, you can choose to wait with the application, because you have time until September 30 2020.

Now 2.0

As with Tozo, as an employer you must consider whether applying for NOW 2.0 is the right choice for you. When the catering industry closed on March 15, 2020, the choice was easy.

Now that the economy in the Netherlands is slowly starting to move again, you should estimate whether your turnover has decreased by at least 20%. If this is still the case, an application is obvious, but try as best and worst as possible to estimate a drop in turnover. After all, an underestimation of your turnover for the coming months June to September can lead to you having to pay back. Here too, you can wait with the application until 31 August 2020.

Fixed expenses subsidy (Tegemoetkoming Vaste Lasten)

In order to mitigate Corona's burdens on business even more, the government has introduced a budget to subsidize a maximum of 50% of the fixed costs of companies with a minimum of € 1,000.00 to an amount of € 50,000.00. The TVL is the successor to TOGS. Unlike TOGS, the TVL is classified as an advantage that is taxable for the tax authorities. TOGS was exempt from taxation.

Importantly, companies that were eligible for TOGS are now eligible for TVL. So if the company with SBI code was not eligible for TOGS, it is now basically not eligible for TVL. The company may also not employ more than 250 employees.

There should also be a minimum expected loss of revenue of 30% for the next June 1 to September 30, 2020.

Fixed costs are understood to mean costs that continue to re-occur, such as rent, insurance, maintenance, etc. Labor costs are not included.

The subsidy is calculated as follows:

Normal turnover x loss of turnover in% x share of fixed costs in% x 50% = amount of subsidy.

The turnover loss is based on the turnover for the months of June to September 2019 that was stated in the VAT returns and the expected turnover loss that you estimate for the same months in 2020. If your company started in later than June 2019, different rules apply as reference period.

The share in fixed costs is not what the actual fixed costs are but is determined by what is known to the CBS (Centrale Bureau voor Statistiek Netherland) as fixed costs as a percentage of the turnover of this company.

Before April 1, 2021, the company that has received an advance AVL must request a declaration from the RVO (Netherlands Enterprise Agency). If it turns out that the drop in turnover was higher than estimated, you will receive an additional subsidy. But it can also lead to a refund if the loss of revenue had been less than 20%.

Related Posts

See All

Update on NOW

It has been said by the Minister that the auditor's report referred to in the scheme is unlikely to apply to small companies. Unfortunately, it is not yet clear what is meant by small companies. This


Los comentarios se han desactivado.
bottom of page