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Coronavirus: find out where entrepreneurs from the Arnhem – Nijmegen – Ede/Wageningen area can get support

The coronavirus has had the Netherlands in its grip for quite some time now. In this article, we give an overview for entrepreneurs of the measures taken. Do you want to learn more about the impact of the coronavirus crisis on the Arnhem – Nijmegen – Wageningen area? We collect news stories, webinars, support options and more on our coronavirus page!

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Since a package of emergency measures was first announced by the cabinet, some changes have been implemented. The emergency package made way for a support and recovery package. Some new conditions and types of support were also introduced. The duration of the package has been extended to 2021. The article below has been supplemented.

SME Credit Guarantee Scheme (BMKB)

The BMKB (‘Borgstelling midden- en kleinbedrijf’) supports entrepreneurs during the coronavirus crisis. They can use the scheme to get a bridge loan or to up their overdraft limit. Since its inception, the scheme has been expanded. This expansion entails that the credit guarantee has been upped from 50 percent to 75 percent, so that banks can increase credit more easily and quickly, and business can borrow more and sooner. The duration of the credit has been extended to four years, so that entrepreneurs have more time for repayment.

Furthermore, the BMKB interest percentage has been lowered from 3.9 to 2 percent for a duration of up to and including eight quarters, and 3 percent for a duration of nine to sixteen quarters. This decrease makes the scheme more accessible for entrepreneurs. The cabinet has made thirty million euros available to this end.

The guarantee budget of the BMKB has also been increased from 765 million euros to 1.5 billion euros, and the cabinet has decided that accreditation should be available to other financiers than just banks, so that these can provide funding for their existing clients under the coronavirus module of the BMKB.

Read all about the SME Credit Guarantee Scheme (BMKB) here

To be eligible for the SME Credit Guarantee Scheme, your company should have no more than 250 staff members and a maximum annual turnover of 50 million euros, or a balance sheet total of 43 million euros. The business should also be more than three years old. Start-ups may also apply if they take out a start-up loan with their bank. Access to the BMKM scheme has been made easier thanks to the use of a turnover test instead of an extensive liquidity forecast. The liberalisation of the SME will run until the end of 2021.

Read all about applying for the SME Credit Guarantee Scheme (BMKB) here (in Dutch)

For start-ups, investments aimed at technological innovation and activities affected by PFAS- and/or nitrogen-related issues, there are additional support measures within the BMKB scheme.

Read all about the extra support measures within the SME Credit Guarantee Scheme (BMKB) here (in Dutch)

Compensation Fixed Charges (TVL)

The TVL (‘Tegemoetkoming vaste lasten’) is aimed at seriously affected sectors like hospitality, recreation, events, fairgrounds, performance venues and theatres. It was initially meant for SME entrepreneurs (with less than 250 staff members), but that requirement has been removed in January 2021.

The TVL was going to be phased out after 1 January 2021, but the opposite now holds true: the cabinet is expanding the allowance, and a greater number of businesses will be eligible for TVL support. Businesses might be eligible for the TVL subsidy on top of the NOW (‘Noodmaatregel Overbrugging voor Werkgelegenheid’). For the first and second quarter of 2021, the new subsidy will amount to 85% of the fixed costs related to the loss of turnover, with a minimum threshold of 30% loss of turnover.

The requirement of 250 staff members has been removed. This means that larger businesses can also apply for TVL. In the first quarter of 2021, the maximum subsidy amount will be raised from 90,000 euros to 330,000 for SMEs and to 400,000 for non-SMEs.

Additional support for small entrepreneurs is also being provided, as the minimum subsidy amount will be raised from 750 to 1000 euros. Moreover, the cabinet is exploring the option to allow more small-scale entrepreneurs access to the TVL. The expansion for the first and second quarter of 2021 involves an additional sum of approx. 3.8 billion euros.

Furthermore, the TVL also includes the decision to increase the inventory compensation amount and duration for the retail sector. The extension of the lockdown leaves many stores with stocks that are hard to sell, like collections. In the first quarter of 2021, the subsidy will amount to 21% on top of the fixed-cost percentage that applies under the TVL scheme (previously 5.6%), up to a maximum of €200,000.

The cabinet is also working on a scheme for start-ups which were established between 1 January and 30 June 2020. It will be primarily based on the TVL.

In March 2021, 1.9 billion euros had already been made available in the context of the TVL, according to the national government. De application period of the first quarter of 2021 was extended by two weeks until 18 May 2021.

The promised expansions of TVL Q1 are introduced gradually. The applications of small-scale entrepreneurs with fixed charges between 1500 and 3000 euros a month  will be processed from the end of March onwards. The new applications for TVL Q1 will follow. They will now for the first time be given an advance based on the higher subsidy percentage of 85 percent. After that, enterprises that have outgrown the SME segment can make their applications. The events module will be opened up for the first quarter and entrepreneurs who have previously received an advance from the TVL Q1 will be paid out the increase to 85 percent. Those expansions are estimated to arrive at the end of April.

Read all about applying for the TVL here (in Dutch)

Entrepreneurs with staff: Temporary Emergency Bridging Measure (NOW)

The NOW (‘Noodmaatregel Overbrugging voor Werkgelegenheid’) was created to help entrepreneurs pay their wage costs. Businesses that expect a loss of turnover of at least twenty percent over four months’ time, could receive a reimbursement of up to eighty percent of their wage costs. After NOW1.0 and NOW2.0, NOW3.0 has come into force on 1 October 2020. Entrepreneurs can apply for NOW3.0 from the middle of November onwards, and can be applied retrospectively until 1 October 2020. Applications for the NOW2.0 were eligible for submission up to and including 31 August 2020 and this iteration of the scheme ended on 1 October 2020.

The NOW serves two purposes. It offers aid to companies in order for them to survive the crisis, and to maintain employment. Secondly, it gives business the opportunity to prepare to the new economic situation. The main changes embodied in NOW3.0 compared to NOW2.0 are:

  • NOW3.0 applies until 1 July 2021 (three periods of three months).
  • From the second period onwards, the minimum loss of turnover required to be eligible for the scheme is upped from twenty to thirty percent.
  • The compensation percentages will slowly decrease from eight tot sixty percent.
  • Although the compensation will be decreasing, there is the option to gradually decrease the wage bill with up to twenty percent, without this cutting into the subsidy.
  • The reduction to the subsidy that was applied in the NOW2.0 whenever there was a dismissal for economic reasons, has now been removed from the scheme.
  • The maximum wage compensation per staff member will be reduced to a maximum of once the daily wage in the third period.

In January 2021, the decision was reached to up the NOW scheme’s compensation from 80 per cent to 85 per cent of the wage bill. The wage bill exemption will stay at ten per cent. From 15 February onwards, application can be made for the NOW for the months of January, February, and March.

In March of 2021, municipalities and the Dutch Employee Insurance Agency UWV started determining the definitive subsidy amounts over the months March, April and May 2020. Earlier, businesses were given an advanced based on the loss of turnover they themselves estimated. Multiple companies will have to pay back some of that money, and in some cases, these are quite significant amounts. It concerns over 20,000 businesses in total.

Throughout March, applications for the third period of the NOW scheme – which runs from April up to and including June – could not yet be sent in.

Read all about NOW3.0 here

Self-employed professionals: Temporary Bridging Measure for Self-Employed Professionals (Tozo)

When self-employed professionals run into financial difficulties in normal circumstances, they can make use of the Decree on Assistance to the Self-Employed (‘Besluit bijstandsverlening zelfstandigen’ – Bbz). The National Government has created a similar measure — but with less conditions — for the coronavirus crisis: The Temporary Bridging Measure for Self-Employed Professionals (Tozo). The scheme is implemented by local municipalities. Following Tozo 1, 2 and 3, Tozo 4 will be launches on 1 April 2021.

At the start of 2021, the decision was made that entrepreneurs would be able to apply for income support under the TOZO scheme from 1 February 2021 onwards. They will be able to apply for support covering the period from the start of the previous month. This means they can for income support for the period from 1 January 2021 on 1 February 2021.

The extended Tozo will come into force on 1 April. The government had planned on bringing in a means test with this so-called ‘fourth extension’, but because of the current circumstances, this will not now be the case. As with Tozo 3, Tozo 4 applications will apply to the previous month. It will not be possible to apply for support under Tozo 4 for the period covered by Tozo 3.

Self-employed professionals can also apply for a loan for operating capital if they are confronted with liquidity issues. The loan for Tozo 1, 2 and 3 combined is limited to a maximum of 10,157 euros with 2 percent interest. The maximum duration of the loan is three years. Repayment is not required until January 2021.

Read all about Tozo here

Click on your municipality for more information (in Dutch) regarding Tozo:

Job-related Investment Reduction (BIK)

To provide incentive for businesses to keep on innovating during the coronavirus crisis, the cabinet has introduced the BIK (‘Baangerelateerde investeringskorting’ in Dutch). Four billion euros has been made available for this temporary measure. The BIK allows businesses to offset the costs of investments against wage taxes. This ensures that the same investment benefits all businesses equally, and not just those that are making a profit.

The job-related investment reduction only applies to new investments in operating assets of which the investment obligation came into effect on or after 1 October 2020. Furthermore, the investments need to be fully paid for between 1 January 2021 and 31 December 2022 and put into service within six months after that full payment.

From 1 September 2021, businesses who would like to qualify for the scheme can apply with the Netherlands Enterprise Agency RVO, which implements it together with the Tax Authorities.

Read all about the BIK here (in Dutch)

Small Credit Guarantee for SMEs (KKC)

The KKC (‘Klein Krediet Corona’) scheme is designed to help small-scale entrepreneurs, as it can often be difficult for them to get access to financial aid. Through this scheme, the Dutch government underwrites 95 percent of 750 million euros of bridging loans for small enterprises that have a financing need of 10,000 to 50,000 euros.

Small, medium-sized, and micro-enterprises with a turnover of more than 50,000 euros can apply for the loan. This can be done until 30 June 2021 through an accredited, approved financier.

According to an article in the NRC newspaper, less than 20 percent of the funding that was made available for the loan had actually been used by March.

Read all about the KKC scheme here

Kickstart voucher

Do you own an SME and have your international activities been impacted by the coronavirus crisis? Find solution with the help of an external advisor. The voucher covers eighty percent of the costs and could equal up to 2500 euros ex. VAT. The Kickstart Voucher has been available since 26 June. Applications can be made through the RVO.

Read all about the Kickstart voucher here

Time-out Arrangement (TOA)

The Time-out Arrangement (TOA) allows entrepreneurs to pause their business temporarily. This is the cabinet’s way of trying to avoid bankruptcies. In future, the Act on Confirmation of Private Restructuring Plans (WHOA – ‘the Act on Confirmation of Private Restructuring Plans) will allow businesses that have been hit hard by the coronavirus crisis a soft landing, in order to limit the significant negative consequences of the crisis for entrepreneurs. This is a rather complicated, technical piece of legislation. The TOA will help entrepreneurs make use of this law and will remove difficulties that entrepreneurs might encounter in using it.

The WHOA  will be combined with a credit facility, as was decided at the beginning of 2021. This combination of credit and the WHOA enables businesses to restart their operations when the situation improves, so that jobs will be not be lost. The cabinet is setting aside 200 million euros to this end.

Read all about TOA here (in Dutch)


The TONK (‘Tijdelijke ondersteuning noodzakelijke kosten’) scheme is aimed at households that have faced a substantial loss of income due to the coronavirus crisis and who are not aided sufficiently by existing measures to be able to pay their fixed charges. This can apply to self-employed professionals for whom the TOZO scheme does not offer enough support, as well as to employees who have lost their job.

The scheme is implemented by local municipalities. An initial 130 million euros was made available for this scheme for the first half of 2021; due to the protracted length of the coronavirus crisis and the extended lockdown, however, this spring the cabinet decided to up the amount to 260 million euros.

Applications for the TONK can be made from March onwards in most municipalities. Those municipalities will make different choices in determining the target group as well as the amount of the payment, as they are best situated to determine what is required specifically in their area. The cabinet has called on municipalities to be generous in their TONK payments, but the differences between municipalities are quite significant, as can be seen in the province of Brabant.

Corona Bridging Loan (COL)

The Corona Bridging Loan (‘Corona-Overbruggingslening’ – COL) 3.0 is again available for start-ups, scale-ups and other innovative SMEs currently impacted by the coronavirus crisis. The cabinet has made 300 million euros available for the COL. The bridging loans are provided by the regional development corporations (‘Regionale Ontwikkelingsmaatschappijen’ – ROMs). Gelderland’s ROM is Oost NL, Limburg’s ROM is LIOF (for entrepreneurs from the municipality of Mook en Middelaar).

Read all about COL here

Compensation Entrepreneurs Affected Sectors COVID-19 (TOGS) – closed

Applications for the Compensation Entrepreneurs Affected Sectors COVID-19 (TOGS – ‘Tegemoetkoming Ondernemers Getroffen Sectoren’) could be made from 27 March up to and including 26 June 2020. Businesses from both the food and non-food sectors could apply for a one-time compensation of 4000 euros. This compensation was intended to allow entrepreneurs to pay their fixed charges.

Read all about TOGS here

Emergency package for agriculture, horticulture, and fisheries

Many businesses in agriculture, horticulture and fisheries have been faced with a substantial loss of turnover, as the export market and their largest domestic selling market – hospitality – have temporarily been taken out of the equation. In order to meet entrepreneurs in these sectors halfway, the cabinet has created various measures. The Credit Guarantee Scheme for Agriculture (‘Borgstelling MKB-Landbouwkredieten’ – BL-C), has been expanded temporarily, for instance. The Ministry of Agriculture, Nature and Food Quality guarantees seventy percent of the coronavirus bridging loans that banks provide to agricultural entrepreneurs. Fisheries can also make use of this scheme. Applications can be made until 31 March 2021.

Read all about BL-C here or here (in Dutch)

The cabinet has made 600 million euros available for businesses in the ornamental plant sector and specific parts of the vegetable horticulture subsector specialising in products for the hospitality sector. Up to seventy percent of the loss of turnover is compensated for. Applications could be made between 7 May 2020 to 18 June 2020.

For impacted growers of potatoes that are used for fries 50 million euros were made available. They received a compensation of forty percent of the average market value of the amount of potatoes they still had in storage. Applications could be made between 7 May 2020 to 18 June 2020.

Read all about the measures for agriculture, horticulture, and fisheries here (in Dutch)

Cultural and creative sector

The cabinet is accommodating the cultural and creative sector with various measures. Institutions and self-employed professionals can use the general as well as the sector-specific measures. Furthermore, three hundred million euros of supplementary support is available through five schemes. The goal of this supplementary support is mainly to help out institutions that are important to the sector as a whole, for instance because they are generating employment opportunities for other institutions and self-employed professionals.

The cabinet announced on 28 August that it would make an additional 482 million euros available for the cultural sector, on top of the general support measures.

Of that 482 million euros, 150 million euros has been allocated for the first half of 2021. That money has since been distributed across the municipalities. What the money is used for by the municipalities, is as of yet unknown.

The cabinet also presented a grant scheme for the cancellation of events. The national government underwrites the expenses incurred when an organised event is cancelled because of coronavirus restrictions. In that case, the organisation will be reimbursed for at least 80 percent of the costs in the form of a donation. Other costs are reimbursed through a loan.

Read all about the schemes for the cultural and creative sector here (in Dutch)

Media sector

During these times, it is more important than ever that people are kept abreast of development concerning the coronavirus and news from their direct local environment. News media are crucial in this regard. In order to allow it to function properly, the cabinet is taking action in three ways: general measures, forbearance measures and the temporary support measure for local media. The general measures also apply to the media sector. As part of the forbearance measures, the Regional Public Broadcasters provided two million euros to stimulate regional and local journalism. Finally, the cabinet opened a support fund to aid local information services, such as door-to-door papers and local newspapers, that have run into trouble because of the coronavirus crisis.

Read all about the measures for the media sector here (in Dutch)

Mobility Cluster Manufacturing

This spring, the cabinet made 150 million euros available for the mobility cluster in the manufacturing sector. This amount is aimed at investments in research and development in sectors such as automotive, aviation and maritime. The scheme mainly focuses on SME manufacturing businesses. They are stimulated to involve knowledge institutions in research and development projects through public-private collaborations.

Paying taxes

In order to provide some financial space for entrepreneurs who have run into difficulties because of the coronavirus crisis, the cabinet has implemented various tax measures. The period in which entrepreneurs can apply for tax deferrals or an extension of deferrals has been extended to 1 July 2021.

Those who had not applied for a deferral or extension before, can do so now. For entrepreneurs who were already awarded an extension earlier this year, that extension will now automatically apply until 1 July 2021. The date from which businesses have to start paying the deferred tax will also be pushed back, from 1 July 2021 to 1 October 2021. They will be given 36 months to pay back their tax debt.

The cabinet extends the lowered recovery interest of 0.01 percent (the usual interest rate is four percent) through 31 December 2021. This applies to all tax debts.

On 1 October 2020, the tax interest rate returned to the original level of four percent, to stimulate people to submit their tax returns on time. De tax interest for business tax will be fixed at four percent through 31 December 2021, instead of the original eight percent, so that entrepreneurs who are faced with tax interest are not also instantly faced with high financial burdens.

Read all about the government’s tax measures here (in Dutch)

All twenty municipalities of the Arnhem – Nijmegen – Wageningen area have allowed their entrepreneurs deferment of tax payments. Please note: you do need to apply for this through your own municipality.

As part of the Time-out Arrangement (TOA), the Tax and Customs Administration aims to be more flexible about waiving specific (tax) debts, in cases where a payment arrangement is not sufficient. The cabinet is also looking at shaping tax measures that allow employers to compensate for legitimate expenses made while staff members were working from home

Business Loan Guarantee Scheme (GO)

The GO (‘Garantie Ondernemingsfinanciering’) is a scheme that precedes the coronavirus epidemic and is aimed at SMEs and large businesses who require credit. It makes it easier for large and medium-sized companies in the Netherlands to obtain funding that would otherwise have been hard for them to get. The current situation has led to a specific coronavirus version of this scheme: the Garantie Ondernemingsfinanciering corona (GO-C). The GO-C assures banks that the government stands as guarantor for 80% of loans for large companies (public limited companies) and for 90% of loans for SMEs. The decision was made in January 2021 to extend the scheme to 1 July 2023. When the decision was made, 695 million euros of GO credit had been extended to 78 businesses.

The scheme is designed for Dutch companies with substantial activities in the Netherlands that are essentially sound businesses. They can only apply for funding for liquidity shortages caused by the coronavirus crisis. Businesses in the real estate, financial and healthcare sectors are not eligible.

Read all about GO-C here


Would you like to know which measures, supports, and tips the municipality in which live and/or work offers? Check out the alphabetical overview below:

Arnhem’s support fund for entrepreneurs SOFA (‘Stichting Ondernemersfonds Arnhem’) has, together with Arnhem municipality, agreed to the establishment of a temporary Emergency Fund. SOFA made 300,000 euros available until 1 July 2020. This emergency fund was extended to 1 October 2020 and increased by 100,000 euros. Finally, SOFA has upped the Emergency Fund again and extended it to 31 December 2020.

Read all about SOFA’s Emergency Fund here (in Dutch)

Arnhem municipality is investing nineteen million euros in the local economy, announced its municipal executive on 7 July 2020. The municipality of Arnhem is trying to support businesses and organisations that and individuals who have suffered severely from the coronavirus crisis; it also hopes to sustainably strengthen the city in this fashion.

Check out Arnhem’s Recovery Agenda for the Coronavirus Crisis here (in Dutch)

Many organisations that are active in events, culture, sports, welfare, and healthcare, are anxious about their income and cannot (always) meet their obligations. The municipality of Arnhem will keep providing subsidies in the specified periods, so that parties will not run into liquidity problems.

Nijmegen municipality took temporary measures to supplement the national package of measures. The municipality extended these measures to 1 September 2020. Rules were extended, outgoing payments were quickened, extensions were granted on incoming payments, the existing regulations surrounding the Participation Act were implemented in a generous fashion, the allowance for housing costs was upped, the search period was temporarily eliminated for young people requesting a PA welfare payment, no fees/rent for activities that were (partly) cancelled, a relaxed approach to subsidy recipients not rendering an agreed upon performance, a more free approach to the use of specific public funds, a subsidy scheme for coronavirus-related cultural projects, support for temporary alternatives and events, and adjustment of the rent increase of municipal houses and sites.

Read all about the temporary measures (in Dutch)

The municipality of Nijmegen has also decided to speed up the use of the 300,000 euros from the budget of the Economic Vision. This money is intended for activities that aim at a quick economic recovery, like hosting a hackaton and a pilot for a House of Skills.

Read all about the supporting activities for entrepreneurs here (in Dutch)

The Province of Gelderland

The Province of Gelderland has made 10 million euros available for emergency assistance. Nearly 6 million euros went to the municipalities. The other 4 million euros is being distributed via specific schemes, such as:

A total of fifty million euros has been made available by the province for the recovery programme that should help Gelderland weather the coronavirus crisis.
The province has a special website on which all information with regard to the coronavirus crisis is compiled. It also features the impact monitor for Gelderland, which is released every two weeks.

Information on the impact of coronavirus on entrepreneurs

Where can entrepreneurs gather more information and to whom should they address their questions?

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