{"id":1020,"date":"2020-12-09T15:11:07","date_gmt":"2020-12-09T14:11:07","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/steun-en-herstelpakket-coronacrisis-weer-aangepast\/"},"modified":"2026-03-03T10:33:56","modified_gmt":"2026-03-03T09:33:56","slug":"support-and-recovery-package-corona-crisis-adjusted-again","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/steun-en-herstelpakket-coronacrisis-weer-aangepast\/","title":{"rendered":"Support and recovery package adjusted again corona crisis"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6824\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20190507_Genot.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p>Cabinet readjusts economic support and recovery package due to corona crisis. The phasing-out of schemes planned from 2021 does not go ahead. And a number of schemes will be widened somewhat.<\/p>\n<p>The adjustments are described in a voluminous <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2020\/12\/09\/kamerbrief-aanpassingen-steun--en-herstelpakket\" target=\"_blank\" rel=\"noopener noreferrer\">letter<\/a> from the Government to the House of Representatives. We briefly describe some of the components below. Naturally, we will soon incorporate the information in our notes on the support measures. You will find this information in our <a href=\"https:\/\/vwg.nl\/en\/nieuws\/coronacrisis-overzicht-van-de-financiele-noodmaatregelen\/\" target=\"_blank\" rel=\"noopener noreferrer\">Overview of emergency financial measures<\/a>.<\/p>\n<h4>NOW<\/h4>\n<p>The NOW will not yet be phased out with effect from 1 January 2021. The NOW benefit will be calculated in the fourth period (January to March 2021) in the same way as in the third period:<\/p>\n<ul>\n<li>the maximum reimbursement rate remains 80% (will not be phased down to 70%);<\/li>\n<li>the wage bill exemption remains 10%;<\/li>\n<li>the minimum required turnover loss remains 20% (will not be reduced to 30%.<\/li>\n<\/ul>\n<p>NOTE: The third tranche of the NOW must be <strong>appearance <del>13 December 2020<\/del><\/strong> <span style=\"color: #ff0000;\"><strong>27 December 202<\/strong>0 (due to the lock down, the application period has been extended)<\/span> have been applied for. The fourth tranche can only be applied for from 16 February 2021.<\/p>\n<h4>TVL<\/h4>\n<p>TVL will also not be phased out in the first quarter of 2021. But in addition, the subsidy rates will be increased. This increase applies to both the fourth quarter of 2020 and the first quarter of 2021.<\/p>\n<h4>Event industry module<\/h4>\n<p>This module becomes part of the TVL and targets entrepreneurs whose turnover is highly dependent on the event season (second and third quarters of the year).<\/p>\n<p>These are entrepreneurs who can demonstrate that their turnover in the second and third quarters of 2019 was dependent for 50% or more on public events (fairs, sporting events, festivals, conventions, trade shows and the like) organised during that period.<\/p>\n<p>The grant from the event module is 33% of the grant received by the entrepreneur from TVL-1 (with a minimum of \u20ac750).<\/p>\n<h4>NEW! TONK<\/h4>\n<p>There will be a new scheme for households, which due to circumstances are in danger of getting into serious financial difficulties. The Temporary Assistance Necessary Expenses (TONK) will run through the special assistance counter (at the municipalities).<\/p>\n<p>The elaboration of the TONK is expected to be completed by 1 February 2021.<\/p>\n<h4>Deferred payment<\/h4>\n<p>The corona crisis special deferral scheme was due to end on 1 January 2021. This date will now be pushed forward by 3 months.<\/p>\n<p>Entrepreneurs who have not yet enjoyed a special moratorium can apply for it until 31 March 2021. Entrepreneurs who have enjoyed the first 3 months of postponement can request an extension of the postponement. That extension will then run until 31 March 2021.<\/p>\n<p>Repayments of tax debt accrued under the special deferral will start running (unchanged) from July 1, 2021. From that date, repayments must be made in 36 monthly instalments.<\/p>\n<h4>Fiscal measures<\/h4>\n<p>Some five tax measures will be extended until 1 April 2021:<\/p>\n<ul>\n<li>Deferring administrative obligations around payroll taxes;<\/li>\n<li>Taxation of frontier workers (Germany and Belgium);<\/li>\n<li>exemption for some German net benefits;<\/li>\n<li>VAT zero rate on mouth caps;<\/li>\n<li>The rules around the payment break for home mortgage.<\/li>\n<\/ul>\n<p>And there will be two new tax measures:<\/p>\n<ul>\n<li>A VAT rate of 0% on COVID-19 vaccines and test kits;<\/li>\n<li>Exemption from income and corporate tax for the one-off surcharge on the ATV, received by the hospitality industry in Q4 2020 to cover inventory and adjustment costs.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Het Kabinet past het economisch steun- en herstelpakket in verband met de coronacrisis opnieuw aan. De ingaande 2021 voorziene afbouw van de regelingen gaat niet door. En een aantal regelingen wordt wat verruimd. De aanpassingen worden beschreven in een lijvige brief van de Regering aan de Kamer. We beschrijven hierna kort een aantal onderdelen. Uiteraard [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1020","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1020"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1020\/revisions"}],"predecessor-version":[{"id":3032,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1020\/revisions\/3032"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}