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Written by:
Nico Koppel


Prolongation of COVID 19 support and recovery package to include Q1 2022

A recent announcement by the Dutch Cabinet has confirmed that given that the current COVID‑19 control measures are to hold sway in the Netherlands until 14 January 2022, it has been decided to prolong the various elements of the national support and recovery package until the end of Q1 2022.


The current version of the Employment Bridging Emergency Fund scheme known as NOW‑5 is to be given a similar sequel in NOW‑6, which is to cover the months of January, February and March 2022. The NOW scheme is aimed at businesses whose turnover has dropped by 20 percent or more by offering compensation for up to 85 percent of the sales loss. The full terms and conditions of the NOW‑6 scheme are scheduled for publication in January 2022.

Sole traders

Although no additional relief measure is being foreseen for sole traders, the relaxation of the regime governing special benefits for the self-employed will be prolonged into the new year, to the effect that applicants will not be having to undergo a means test and will have the option, as before, of retroactively applying for special benefits.

Overhead costs

No changes are to be made in the new year where it concerns the conditions governing TVL, the Dutch government’s fixed-cost compensation scheme. Admission to the TVL scheme will thus continue to be contingent on the relevant business owner having suffered a sales loss of 30 percent or more. Support is capped at 100 percent of the relevant business’ overhead costs calculated on the basis of a sector-dependent percentage of turnover, and at 550,000 euros each for SMEs against 600,000 euros each for their larger counterparts. The OVK scheme, which is specifically geared to businesses in the agricultural and horticultural sector that have recently been unable due to COVID‑19 to cover their overhead costs, is to be prolonged unchanged into Q1 2022.

Tax measures

The Cabinet is set to decide in January 2022 on whether or not to opt for prolongation beyond 31 January 2022 of the current special tax reprieve arrangements. The arrangements with Belgium and Germany where it concerns the taxation of cross-border workers are set to expire on 31 March 2022. The current arrangement for untaxed travel allowance being paid out to those whose work-related travel pattern the pandemic has upset and that of mortgage forbearance are both set to expire at year-end 2021.


The TRSEC and ATE event support schemes have both been prolonged to 30 September 2022. Both schemes provide for relief – to a maximum of 90 percent for Q1 2022 against 80 percent for Q2 and Q3 – for the organisers of events that inadvertently end up cancelled, for COVID-related reasons, by the national authorities. The precise terms of the TRSEC and ATE schemes are scheduled for publication at the start of the new year.

Coronavirus funding schemes

The coronavirus funding schemes known as KKC, GO‑G, BMKB‑C and BL‑C and the Qredits bridge loan facilities are all being prolonged until 30 June 2022.

Cultural cum creative sector

A support package that is specifically geared to the cultural sector is being introduced to cover the month of January 2022. The borrowing facilities made available through the Culture + Entrepreneurship knowledge platform are to remain available throughout Q1 and Q2 2022.


The pre-existing TASO and TVS schemes will remain available until 31 January 2022 to help amateur sports clubs cope with their overhead costs and rental outlay. Municipalities will be given the option of providing backing for local ice-skating rinks and swimming pools.

Dutch version: Aanpassingen steunmaatregelen vierde kwartaal 2021 en eerste kwartaal 2022

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