Overview support measures corona fourth quarter 2021

Even though nobody was waiting for it, we saw new corona measures announced in November 2021, yet again. A small silver lining: because of these new measures, entrepreneurs were promised a support package to absorb the biggest financial blow. While arrangements like Tozo, Togs and Tonk have ended by now, new arrangements are being created and (primarily) previous arrangements are extended. Below we will briefly summarize what arrangements these are, who they apply to, until when they are valid and how you can be eligible for these arrangements. 






1. Compensations fixed expenses SME (TVL)

  • What?
    Subsidies for fixed business expenses. 
  • For whom?
    All entrepreneurs for whom their revenue has gone down at least 30% due to corona. 
  • When?
    Fourth quarter 2021. 
  • Where
    When this was written (December 8th, 2021) The altered TVL-arrangement is awaiting approval from the European Commission.  The application is in preparation on RVO.nl, where the subsidy can also be applied for.

Pay attention: With the decision in November 2021, to make the TVL available again, the earlier announced (and less expansive) VNL-subsidy ends. Where you previously eligible for the VLN? Then you also automatically meet the requirements of the TVL Q4 2021. 

2. Temporary Emergency Measure Bridging Employment Opportunities (NOW5)


  • What?
    Compensation in the payroll expenses 
  • For Whom?
    Employers that have suffered structural revenue loss and meet the requirements*. NOW5 differs from the other NOW arrangements in that NOW5 can also be applied for by starting entrepreneurs. 
  • When?
    NOW5 relates to the period of November 1st until December 31st, 2021. 
  • Where?
    NOW5 (seventh application period) can be applied for from December 2021 through the UWV*. While writing this (December 8, 2021) the office for the seventh request period has not yet been opened 

3. Tax Measures 


4. Financing and credit arrangements


5. Industry specific corona arrangements 

Lastly, the government will make financials assets and possibilities available with several sector specific measures. 

  • Agricultural sector
    For agricultural companies, equal treatment with other companies that receive the TVL-support is not possible. That is why the decision has been made to continue the alternative arrangement Uncovered Fixed Expenses (OVK) in the support package corona in the fourth quarter. Information and the application for the OVK can be found here*. 
  • Cultural and creative sector
    There is also financial support for the cultural sector and for vents that cannot happen due to the new corona measures in the fourth quarter of 2021. The various arrangements can be found in this overview on the government website.*
  • Amateur sports
    Many amateur sports organizations have seen negative financial consequences of the newest (and previous) corona measures. That is why a specific support package for amateur sports organizations has been created. This package consist, among other things, a continuation of the compensations for landlords of sport accommodations (TVS*), an allowance for  operators of swimming pools and ice rinks (SPUK IJZ*) and a compensation for amateur sports organizations (TASO*)

Further reading

As an entrepreneur that has faced consequences due to the corona crisis, it is important that you are well-informed of the financial possibilities and actual arrangements that apply to you. A good starting point is the Tax Authorities website* for financial arrangements due to corona. You can also view the arrangement check for entrepreneurs* by the Chamber of Commerce. Statistics and numbers of the consequences due to corona can be found on the CBS*.


*) Do you need help navigating through the Dutch websites? Don't hesitate to contact us!