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Dutch Self-employment and COVID-19 TOZO Scheme explained

Yan Incorporation is striving, in the wake of the epidemic, to supply truthful and confirmed news. Today’s article will take a closer look at the Tozo scheme. The measure is part of the Dutch Government’s support bundle for mitigating the economic effects of the virus.


The Temporary bridging measure for self-employed professionals (Tozo) is aimed, as the name implies, at self-employed professionals such as a sole proprietor, zzp'er, partner in a general partnership, owner of a private limited company (dga), who are experiencing financial difficulties due to the corona crisis.


The opportunities under this measure are two:

  • Income support It is dependent on the situation regarding income and household. The amount is not to be repaid, additionally no partner or capital test are present. Max amount €1,500 (net)


  • A loan for business capital The amount must be repaid, a delay for payment obligation can be requested. Max amount of €10,157

The scheme comes into effect with retroactive effect on 1 March 2020, and will remain in place until 1 June 2020 at least. Application are via municipality of residence.

Application procedure

For quicker disbursement and process, the viability test has been skipped. The user will receive income support for a maximum of 3 months within 4 weeks. In case of complications due to excessive rush, the municipality can provide the amount in advance.

Terms and conditions

Eligibility for this support comes with an extensive list of requirements:

  • you meet the legal requirements for being a business owner

  • you have all permits required for your profession or business

  • your business is still active unless activity has been ceased due tot the corona crisis

  • owners of a private limited company (dga's) must hold at least 50% of shares

  • you live in the municipality where you apply

  • your income has fallen below the social minimum and/or you have liquidity issues and you need a business loan

  • you are an established self-employed professional, ages between 18 and (state) pension age

  • your nationality is Dutch or equalled

  • you live and reside in the Netherlands legitimately* *Access to a loan for business capital under this scheme will be arranged through a Ministerial regulation if you live outside of the Netherlands but have a business in the country

  • you practice your business or profession in the Netherlands.** **Similar situation as above

  • you started your company before 17 March 2020, 18:45 and you meet the hours criterion (Min 1,225 h/year) if you started less than a year ago then a minimum of on average 23.5 hours per week applies

Important to point out is that foreign nationals with a regular temporary residence permit under the 'work as self-employed person' limitation who make use of the Temporary Bridging Scheme for Self-Employed Entrepreneurs (TOZO) will have no problems or consequences for the foreign national's right of residence.


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