Author: Selwyn Manning

Source: Government of the Netherlands

News item | 12-07-2023 | 08:00

The phenomenon of doxing is not uncommon. Personal data, such as addresses and phone numbers, as well as private information about family members, is circulated in app groups so that this information can be used to instil fear in others. This has a significant impact on the people who are harassed in this way. They fear for their safety and that of their loved ones. They can no longer express their opinions without concern. Or they are no longer able to perform their professional duties. This affects our fundamental freedoms, and the functioning of our democratic rule of law.

It is often aid workers, police officers, journalists and politicians who become victims of doxing. But scientists, opinion makers or municipal employees are also confronted with people distributing or forwarding their personal data with the objective of harassment. Earlier, the House of Representatives and employers such as the police also expressed concern about their employees and called for a criminal justice approach to this problem. Doxing is not limited to certain professions; people can face this for a range of reasons. These include a person posting a photo and phone number of an ex-partner on a dubious online forum to instil fear in them.

Justice and Security Minister Yeşilgöz-Zegerius: “Keep your hands off our social workers, police officers and others who dedicate themselves in any way to our free society! Spreading private data to instil fear in another person is absolutely unacceptable. Journalists, scientists and politicians must always be able to speak freely. We cannot and must not accept that families no longer feel safe at home. I am therefore pleased that the Senate also agrees with this bill and that we are jointly drawing a line: anyone can become a victim of doxing and we must be able to protect them against it.”

Much harassment behaviour is already punishable. Think of threats and stalking. However, harassment through the use of personal data is often not criminally actionable in practice. For example, because there is no threat of a serious crime or a systematic invasion of the individual’s privacy. Obtaining, distributing or otherwise making available identifying personal data of another person or a third party with the aim of instilling fear in that other person, causing severe disturbances to that other person or seriously hindering that person in the performance of his or her duties or profession will be punishable by a maximum term of imprisonment of two years or a fine of up to EUR 22,500. The maximum jail term will be increased by one-third in the event of doxing against persons with a specific profession, such as mayors, politicians, judges, lawyers, journalists and police officers.

With the new law, police and prosecutors will have broader possibilities to act against doxing. In addition, the victim can also initiate their own civil proceedings if it is known who posted the offending content online. Compensation and the online removal of the offending content can then be demanded. If the offender is not known, the intermediary hosting the content can always be notified. Intermediaries such as internet providers and online platforms have a role to act if they are aware that their platforms or servers are hosting infringing or unlawful content.

Source: Government of the Netherlands
The Senate approved two bilateral treaties with the United Arab Emirates (UAE) today to address cross-border organised crime. The agreements include a treaty on providing mutual legal assistance and a treaty on extradition. They will enter into force after publication in the Official Gazette. The bilateral treaties form a component of Justice and Security Minister Yeşilgöz-Zegerius’ broader agenda for increased international cooperation in tackling organised subversive crime.

Source: Government of the Netherlands

News item | 07-07-2023 | 15:00

Forecast 

As the current inflow is lower than expected, the forecast from earlier this year will be reassessed and we will determine whether there is reason to adjust the accommodation capacity. The results will be available at the end of August and safety regions and municipalities will be informed. 

Inflow 

There are currently almost 95,000 refugees from Ukraine registered in the municipal Key Register of Persons (BRP). Over 76,000 of them are accommodated in municipal reception centres. A steady inflow of refugees is ongoing and refugees from Ukraine are expected to continue arriving in the Netherlands over the coming period. Especially as the conflict is prolonged. We therefore continue to ask security regions and municipalities to continue working towards 90,000 accommodation spaces for the time being.

Source: Government of the Netherlands

News item | 27-05-2021 | 16:45

The announced extension of the support package is expected to cost €6 billion. The government has now provided a total of €80 billion to support businesses and workers during the coronavirus pandemic.

The government wants to help as many fundamentally healthy companies as possible to weather the crisis. Continuing with support measures for too long is risky, because it makes normal economic development more difficult. On the other hand, there is still great uncertainty about the near future and some businesses have run out of reserves. The support packages are designed to be responsive to changing needs: higher losses in turnover will trigger extra support. But as the economy opens up further, businesses will be able to generate more turnover and will grow out of the support packages.

The return to a healthy economy, with normal economic dynamics, is very important for the Netherlands’ earning power. In view of the current situation and developments, it has now been decided to continue the package in the third quarter. The government will continue to monitor the situation closely and address any issues that arise.

TVL and NOW

The government plans to continue the Fixed Costs Grant Scheme (TVL) and the Temporary Emergency Scheme for Job Retention (NOW) in the third quarter. In order to better support startups, growing businesses and businesses that have got into difficulties as a result of the standard reference period for calculating a TVL grant, they have been able to choose between two reference periods since the start of the second quarter. In addition, the TVL grant ceiling for large companies will be raised to €1.2 million for the second quarter. The new reference month for NOW grants will be February 2021. The scheme’s extension and adjustment are expected to cost €2 billion.

TOZO and TONK

The government also intends to continue the Self-employment Income Support and Loan Scheme (TOZO) and the Temporary Support Scheme for Necessary Costs (TONK) in the third quarter. When future applications are being considered, TOZO will focus more on supporting and encouraging businesses so that they can get back on their own feet as quickly as possible. Repayment of TOZO working capital loans has been deferred by six months to 1 January 2022. Until then, no interest will be charged. The term of the loans has also been extended from 42 to 60 months. The Minister of Social Affairs and Employment has asked the parties concerned to apply this scheme generously, give it more publicity and extend its reach. Several large municipalities have already announced their intention to do so.

The government is also taking a number of measures to ease the debt burden of businesses and improve their financial position.

Concurrent use of NOW and TVL

Starting from phase 3 of NOW (i.e. the grant periods from October 2020), TVL grants will no longer count as turnover when calculating NOW grants. This change means that many employers will receive more money when applying for a definitive grant after the start of phase 3. This will give them more breathing space and help them stand on their own feet again. The measure will cost around €1.5 billion.

Tax measures

Businesses can start later and take longer to pay off the tax debt they have built up as a result of the coronavirus crisis. They will now only have to start paying from 1 October 2022 and will have five years to do so, instead of having three years from 1 October 2021. Businesses are, however, expected to start paying tax again as normal from 1 July 2021.

The payment conditions will also be further relaxed. Late payment interest, an incentive to pay tax on time, will gradually return to the old level. This means that on 1 January 2022, late payment interest will be set at 1% instead of 4%, and will then be raised step by step, until it reaches 4% on 1 January 2024.

At present, over 250,000 businesses have been granted tax deferrals worth a total of €16 billion. This has therefore been a key measure in supporting businesses through these difficult times. Many businesses have already paid at least part of the amount they owe; a total of €36 billion in deferred tax was outstanding. To prevent inequality between businesses, no generic waiver of outstanding tax debts has been granted.

The government wants to provide viable businesses with further help if the above measures are not sufficient for them to continue. The Tax and Customs Administration can help by adopting a flexible stance, especially if other creditors do the same. The government is holding talks on this matter with such creditors. Roundtable discussions will be organised shortly to accelerate the process. Possible measures include creditors giving up their preferential status.

Certain other tax measures taken due to the pandemic, such as mortgage payment holidays and tax-free travel allowances, will be extended until 1 October 2021.

Agreements have been made with the implementing organisations on lenient rules for repaying government funding if too much was received. Tailor-made solutions will be sought wherever possible.

Time Out Arrangement (TOA)

Since the start of this year, businesses have been able to use the Court Approval of a Private Composition (Prevention of Insolvency) Act (WHOA) in order to reach an arrangement with creditors. The act helps businesses that have had to incur debt as a result of the crisis. The government is also providing €200 million in low-interest loans for SMEs so that they can restart, expand or modify their operations after concluding a WHOA arrangement. TOA loans are part of a set of measures to enable companies to get back on track after the crisis.

Other measures

• The government has taken a detailed look at additional options for large retail and other businesses. All things considered, it has decided not to introduce a separate grant scheme for this purpose. A new scheme would be very untargeted and also complicated to implement. Tailor-made support remains the best way to prevent viable large companies from going bankrupt.
• The credit guarantee schemes for SMEs, such as the BMKB-C, KKC, GO-C and the bridging loan scheme involving the microfinance organisation Qredits, will be extended until 31 December 2021.
• After June 30, the government will discontinue the supplier credit reinsurance guarantee scheme. Thanks to the favourable economic outlook, the scheme is no longer necessary. Insurers will continue to offer cover even without a guarantee from the Dutch state, based on a thorough risk analysis.
• The support package for culture and the creative industries will be continued in the third quarter of 2021, so that the cultural infrastructure remains intact and jobs are preserved. €25 million is available in direct support for self-employed persons in the cultural and creative industries, and €45 million for cultural institutions forming part of the basic national infrastructure (BIS) and institutions with a mandate under the Heritage Act. An additional €25.75 million is available in loans for monuments and historic buildings that are open to the public.
• The support measures for sport and agriculture and horticulture that applied in the first and second quarters will in principle be extended for another quarter.
• For zoos, the government is allocating €42.5 million for the period in the second quarter of 2021 when they were still closed. This funding is for ongoing costs, such as caring for the animals. Zoos are now open again but have put coronavirus measures in place.

Source: Government of the Netherlands

News item | 21-01-2021 | 17:47

Additional expenditure on the package will amount to €7.6 billion over the first and second quarters of 2021.

Fixed Costs Grant Scheme

The government is expanding the Fixed Costs Grant Scheme (TVL), and more businesses will be eligible for support under the scheme. For the first two quarters of 2021, the TVL grant will be 85% of a proportion of fixed costs that is equal the percentage of turnover lost, provided the loss in turnover is at least 30%. The requirement that a business must have no more than 250 employees to be eligible is being abandoned. This means that larger companies also qualify. In addition, from the first quarter of 2021, the maximum grant amount will rise from €90,000 to €330,000 for SMEs and €400,000 for non-SMEs.

In order to provide additional support to small businesses like hairdressers and pedicurists, the minimum grant amount will rise from €750 to €1,500. The government is also examining the possibility of giving more small businesses access to the TVL scheme. The expansion of the scheme will cost a total of around €3.8 million in the first and second quarters of 2021.

Compensation for retailers holding excess stock

The government is extending and raising the compensation for retailers that have been left with excess stock due to the extended lockdown. Many stores have been left with, for example, winter collections that will be hard to sell. In the first quarter of 2021, the grant 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 expected cost of this measure is €160 million.

Startups

The government is introducing a scheme for new businesses which were started between 1 January and 30 June 2020. The details have yet to be finalised. The scheme, which will be based as far as possible on the TVL, will apply to both the first and second quarters of 2021. The reference period for these businesses will be the third quarter of 2020. Startups which began between 1 January and 15 March 2020 are also eligible for the standard TVL scheme in the first quarter of 2021. In the second quarter of 2021, startups which began between 1 January and 15 March 2020 will only be eligible for the separate startup scheme.

The government hopes to be able to launch this scheme in May. The scheme is expected to cost between €55 million and €70 million per quarter. Startups can also obtain a coronavirus bridging loan of up to €35,000. A total of €70 million has been set aside for coronavirus bridging loans.

Temporary emergency scheme for job retention (NOW) and Self-employment income support and loan scheme (TOZO)

NOW grants, which enable employers to continue paying their employees’ salaries, are being increased from 80% to 85% of the wage bill. The amount by which the wage bill can be reduced without affecting the grant amount – the wage bill exemption – will remain at 10%. NOW grants for January, February and March can be applied for from 15 February.

Self-employed people can apply for income support under the TOZO scheme from 1 February 2021. They can apply for support covering the period from the start of the previous month. This means they can apply from 1 February 2021 for income support for the period from 1 January 2021. On 1 March 2021 they can apply for support from 1 February.

The extended TOZO scheme (TOZO 4) starts on 1 April. TOZO 4 was due to introduce a means test, but the government has decided not to go ahead with this. Self-employed people will be able to apply for TOZO 4 for the previous month, in the same way as for TOZO 3. This means that income support from 1 April 2021 can be applied for on 1 May 2021. It will not be possible to apply under TOZO 4 for the period covered by TOZO 3 (i.e. for the period from January to March 2021 inclusive).

Events

A guarantee fund will be created for events. This will enable event organisers to start planning and organising festivals, for example, once it is responsible to do so. The current thinking is that this could be from 1 July. The government is still working on the details of this plan, for which at least €300 million will be earmarked.

Tax measures

The government is extending the period in which business owners can apply to defer payment of taxation, or to extend a deferral, to 30 June 2021. Businesses that have not yet applied for deferral or extension can now do so. For businesses that had already been granted an extension earlier this year, the deferral will now run automatically to 30 June 2021. The date from which businesses have to start paying the deferred tax will also be put back, from 1 July 2021 to 1 October 2021. They will be given 36 months to pay the tax they owe.

Also, as part of the Time Out Arrangement (TOA), the Tax and Customs Administration wishes to look more flexibly, together with creditors and debt counsellors, at waiving certain (tax) debts, in cases where a payment arrangement is not sufficient. It aims to have this plan ready in the second quarter of this year. In the meantime, the Tax and Customs Administration will put on hold any restructuring requests already submitted if the business owner concerned requests it to do so.

It is quite possible that we will work more from home in the future. The government is therefore now examining tax measures that could be devised to enable employers to reimburse costs associated with working from home. It is also looking at how that would tie in with existing travel expense allowances.

This year employers can also provide an allowance of this kind via the work-related costs scheme. This scheme is again being expanded, as it was last year. In addition, up to 30 March 2021 employers can again pay existing fixed travel expense allowances tax free.

Business owners who lose turnover due to the coronavirus crisis can again set so-called customary pay (a minimum salary for employees who own a substantial interest in the business) at a lower level in 2021, subject to new conditions that are comparable with other support measures. 

The hours-worked criterion that must be satisfied in order to apply certain deductions (such as the self-employed person’s tax deduction) is being relaxed up to 30 June 2021 due to the coronavirus crisis.

Certain other tax measures will also be extended until 30 June 2021, including the zero rate of VAT on face masks and enabling mortgage payment holidays for tax purposes. 

The additional tax measures will cost nearly €900 million.

Other measures

• A credit facility will be introduced for business owners wishing to use the Court Approval of a Private Composition (Prevention of Insolvency) Act (WHOA) as part of the Time Out Arrangement (TOA). The combination of credit and the WHOA enables companies to restart their operations when the situation improves, so that jobs are retained. The government has set aside €200 million for this facility.
• The government is extending support measures for amateur sport, for which it is making €240 million available. This money will fund the Amateur Sport Organisation Grant Scheme, the Sports Facility Lessors Grant Scheme, and the Special-Purpose Grant for Ice Rinks and Swimming Pools.
• The temporary coronavirus-related scheme for students in secondary vocational education and higher education (MBO, HBO and WO) will be extended up to and including August of this year. Students whose studies are delayed due to coronavirus measures and who graduate between February 2021 and the end of August 2021 will receive a contribution towards their study costs. All students whose entitlement to a basic grant and/or a supplementary grant ends between October 2020 and the end of August 2021 will receive a financial contribution. This will cost around €135 million in total.
• Medium-sized agricultural and horticultural businesses are not eligible for the increased TVL grant due to EU rules. The government considers this to be an undesirable situation and is therefore working on an alternative arrangement that complies with state aid rules.
• The arrangements agreed with subnational authorities on compensation for extra expenditure and loss of income will be extended into the second quarter of 2021.

Source: Government of the Netherlands

News item | 15-10-2020 | 08:42

Polarised debate

Since the coronavirus outbreak, social discontent has continued to manifest itself both online and offline. Various groups and individuals have come together in rejecting the government or government policy. Ideological motives are not the main driving force, with this caused instead by feelings of injustice, intense unease or a conflicting view of reality. People who have long distrusted the government, science and traditional media may see their ideas confirmed in conspiracy theories and disinformation. Social media play a facilitating and mobilising role and fan the flames of discontent. In addition to the relatively wide-ranging and diverse activist forefront, there is a radical undercurrent of sometimes extremist behaviour, such as stalking journalists and politicians or intimidating the police.

Right-wing extremist threat of violence is conceivable

The coronavirus outbreak and the measures taken to control the virus have not led to an increased threat of right-wing extremism in the Netherlands. The known groups usually have little influence, are divided and mainly seek to connect with current themes. The developments online are very much another arena: it is on digital platforms in particular that individuals may radicalise through their interaction with like-minded people. A right-wing extremist attack remains conceivable, mainly because of online developments.

ISIS resurgent in Syria and Iraq

Compared to last year, ISIS is showing increased activity in Syria and Iraq. Since the fall of ‘the caliphate’ the threat of attack has diminished, but it has not yet disappeared. ISIS still intends to carry out attacks in European countries. To this end, the group is attempting to set up structures and networks in which sympathisers and supporters within Europe can play a role and come into contact with ISIS members in Syria. The COVID-19 pandemic has temporarily curtailed the ability of jihadist travellers to return to Europe.

Jihadist movement in the Netherlands divided, but unpredictable

The direct threat of violence emanating from the Dutch jihadist movement seems to have diminished somewhat due to social and ideological fragmentation, dwindling motivation and the lack of powerful leaders and agitators. Although most activities are non-violent, the threat remains unpredictable. Some Dutch jihadists still intend to commit an attack in the Netherlands. Vigilance is still required with regard to some of the individuals in the movement. The coming years will be decisive for the jihadist movement. If it disintegrates even further, this could lead to a shrinking and less receptive environment for jihadists returning to society from captivity. This requires constant government pressure and the continued use of repressive measure.

Political Salafi agitators continue their activities

Agitators are attempting to increase their political clout by inciting and mobilising their supporters. This applies to individual cases, such as solidarity with the imam of the As-Soennah mosque in The Hague, or the dismissed director of the Cornelius Haga Lyceum secondary school, as well as to political issues, such as the report of the Dutch parliamentary committee of inquiry into undesirable influencing (POCOB: Parlementaire Onderzoekscommissie Ongewenste Beïnvloeding).

Source: Government of the Netherlands

News item | 28-08-2020 | 15:00

The government will extend a number of support measures that were due to end on 1 October 2020. The conditions of support measures will change so that they are more geared to the longer term. In addition, the government is launching new measures to encourage businesses to invest more in economic growth. The government will also direct extra funding towards helping people find new work through training and coaching.

The ministers and state secretaries with responsibility for Economic Affairs & Climate Policy, Finance, and Social Affairs & Employment presented the extended support and recovery package to the House of Representatives on Friday. The measures in this package entail additional expenditure of some €11 billion and bring forward investments totalling €1.5 billion. This spending is separate from the investments the government will announce on Budget Day in September. Hundreds of thousands of businesses have already received support under the first two emergency packages.

The Dutch economy has shrunk less than that of neighbouring countries, but it remains unclear how it will fare in the coming period. The new package therefore has a longer duration, providing greater certainty in what are very difficult times for many people. But it will not be possible to ensure the survival of all businesses or guarantee all work and employment.

Coronavirus schemes for businesses and employees from 1 October 2020

Temporary Emergency Scheme for Job Retention (NOW)

This scheme, which provides a contribution towards wage costs, is being extended by nine months.  Over three phases of three months each, the assistance provided will gradually be reduced. This will give businesses and employees time and scope to adapt to changing circumstances.

Self-employment income support and loan scheme (Tozo)

This scheme is also being extended by nine months to 30 June 2021 and will include an assessment of available cash resources.  From 1 January 2021 municipalities will provide extra services to the self-employed, including retraining and help upgrading existing skills and exploring new careers.

SME fixed costs grant scheme (TVL)

This tax-free grant scheme will be extended to 30 June 2021. The maximum amount will be increased to €90,000 per business per three-month period. Over three phases of three months each, the assistance provided will gradually be reduced. This will give businesses and employees time and scope to adapt to changing circumstances.

NOW, Tozo and TVL conditions and changes in full.

Guarantees, loans and guarantee funds

The schemes providing for additional, extended and more accessible credit for small and medium-sized enterprises (SMEs) to ensure sufficient liquidity will continue to be available after 1 October 2020.

Conditions and changes in full: BMKB, GO-C and KKC.

Tax measures

Businesses can apply until 1 October 2020 to defer tax. Deferral will end by 1 January 2021 at the latest. To ease the burden on businesses, they will be given ample time – 2 years – to pay off the tax debt they have built up. The temporary reduction in the interest on overdue tax to almost zero will be extended to 31 December 2021 to minimise extra costs faced by businesses.

More information on deferred tax for businesses.

New measures on investment

The government is also launching new measures to encourage investment and, ultimately, economic growth. Public investment in infrastructure and other areas totalling €2 billion will be brought forward. In addition, the government is investing €150 million in a national scale-up facility and is setting aside €300 million for possible participation in a planned private fund to recapitalise large and medium-sized companies.

The government is also making €150 million available to boost the capital of the funds managed by the regional development agencies to enable them to strengthen innovative SMEs by providing them with financing. The government has set aside €255 million to co-finance EU programmes focusing on regional development, innovation, sustainability and digitalisation.

Additional package of social measures

Some people will lose their jobs in the months ahead and will have to look for new employment. Others will switch from their current job to a job with better prospects. The government wants to help people in these situations. It is therefore funding efforts by the Employee Insurance Agency (UWV) and municipalities to help people find new work. And it is providing more money for retraining and upgrading existing skills. People who are especially vulnerable in an economic crisis, such as young people and people employed under the agreement between the social partners and the government to increase the number of disabled people in regular employment, will also receive extra help from the government. The government also wants to help people at a high risk of poverty and problem debt. The government will earmark over €1 billion for these additional social measures.

More information about the support and recovery package for jobs and the economy

For more information about the support and recovery package for businesses and employees, go to Business.gov.nl/corona. If this website does not answer your question, call the advisory team on 0800 2117. Employees and jobseekers can also find out more on hoewerktnederland.nl (only in Dutch).

Businesses seeking assistance under the credit schemes should apply to their lender, for example their bank. The NOW scheme is run by the Employee Insurance Agency (UWV). The TOZO scheme is run by the municipalities. The TVL scheme is run by the Netherlands Enterprise Agency (RVO.nl). Businesses wishing to defer tax should contact the Tax and Customs Administration.

Source: Government of the Netherlands

News item | 17-03-2020 | 18:45

The Ministers and State Secretaries of Finance and of Economic Affairs and Climate Policy and the Minister of Social Affairs and Employment announced the package of measures to the Dutch House of Representatives on Tuesday. The measures form a supplement to the economic measures already implemented by the government on Thursday, 12 March.

The members of government issued a joint statement to the effect that, “First and foremost, it is vital that all Dutch citizens comply with the health-related decrees and recommendations issued at all times. However, it is clear that these measures will have a significant impact on businesses, ranging from self-employed people to major companies, in all industries. They will not have to face this alone, as this new plan will provide them with a higher level of support. Moreover, the government will provide easier access to allowances and relax the conditions to be met, thus allowing employees and self-employed people alike to keep their jobs where possible.

The government is closely monitoring the situation and is discussing this on an ongoing basis with employers’ organisations, social partners and banks. Thanks to sound government finances and budget agreements, the government will not immediately have to start cutting costs in response to this package. The government is choosing to allow the national debt to increase. We can afford to do so because our debt level was reduced in better days.

The following measures will be implemented:

1. The implementation of a temporary scheme allowing companies to apply for help in paying their labour costs (Ministry of Social Affairs and Employment)

Any company that expects to lose at least 20 per cent of its revenue may apply with the Employee Insurance Agency for an allowance that will enable it to pay its employees’ wages for three months (up to a maximum of 90 per cent of the company’s wage bill, depending on the loss of turnover). The Employee Insurance Agency will provide the company with an advance amounting to 80 per cent of the requested allowance. This will allow companies to keep paying their employees’ salaries. In order to be eligible, companies must not dismiss any employees from their jobs for economic reasons during the period covered by the allowance. This Temporary Emergency Measure for the Preservation of Jobs (NOW) will enter into effect as soon as possible and will supersede the current Regulation for Reduction in Working Hours (regeling werktijdverkorting). As of today, the Ministry of Social Affairs and Employment will no longer accept applications for the latter. Applications previously submitted but not yet processed will be processed in accordance with the new scheme. Companies are welcome to apply for an allowance for any drop in turnover they may have experienced since 1 March.

2. Additional support for independent contractors (Ministry of Social Affairs and Employment and municipalities)

The government will implement a temporary scheme with relaxed rules to support independent contractors (including self-employed persons) and allow them to continue their operations. The scheme will be executed by municipal governments. Self-employed persons will have recourse to an expedited procedure allowing them to apply for additional income support, which will help them pay their costs of living for a three-month period. Under this scheme, their income will be topped up to the amount of the social minimum wage. No repayment will be necessary. Applicants will not be subjected to a means test or a partner income test. Alternatively, under this temporary scheme, independent contractors may apply for support in the form of a working capital loan at a favourable interest rate.

3. Relaxed rules with respect to the payment of taxes and reduced fines (Dutch Tax and Customs Administration)

It will be made easier for companies that have been impacted by the coronavirus to request a deferment of tax payment. The Dutch Tax and Customs Administration will halt the collection of taxes at once upon receiving the request for deferment. The deferment of payment applies to income tax, corporation tax, payroll tax and value-added tax (VAT). Any fines that may be imposed for the late payment of taxes do not need to be paid. Moreover, companies are excused from having to submit evidence at once. They will be granted more time to do so. The interest on overdue tax normally levied after the term of payment has expired will be temporarily lowered from 4% to nearly 0%. This rule will apply to all tax debts. The rate for interest on tax will be temporarily lowered to practically 0% as well. This reduction will apply to all types of tax that are subject to interest on tax. The government will lower the interest rate as soon as possible.

4. Broadening of the scope of the Guarantee Corporate Financing scheme (Ministry of Economic Affairs and Climate Policy)

Companies that are having difficulty obtaining bank loans and bank guarantees will have recourse to the Guarantee Corporate Financing scheme (GO scheme). The government has proposed that the guarantee ceiling for the GO scheme be increased from €400 million to €1.5 billion. The scheme will allow the Ministry of Economic Affairs and Climate Policy to help small and medium-sized enterprises by guaranteeing 50% of the amount of their bank loans and bank guarantees (between €1.5 million and €50 million per company). The maximum guarantee to be awarded to a company will temporarily be raised to €150 million. The government commits to providing whatever amount is needed to grant these guarantees.

5. Interest-rate deduction on Qredits microcredit for small companies (Ministry of Economic Affairs and Climate Policy)

Qredits, a provider of microcredit, finances and coaches a large number of small start-ups, which generally have difficulty obtaining loans from a bank. For instance, it provides microcredit to restaurant and cafe owners, retailers, personal care companies, construction companies and business service providers. Qredits is implementing a temporary emergency measure, under which small companies impacted by the coronavirus pandemic will be granted a six-month deferment of repayment, and the interest rate on their loans will automatically be lowered to 2% during this period. The government will allocate up to €6 million to Qredits to allow it to implement this measure.

6. Temporary guarantees for companies active in agriculture and horticulture (Ministry of Agriculture, Nature and Food Quality)

The Ministry will temporarily underwrite working capital granted to farms and horticultural companies as part of the Guarantee SME Loans scheme for small and medium-sized farms (BL). In this way, the government will act as a guarantor for loans granted to farms. The government seeks to ensure that the scope of this scheme will be broadened in the short term

7. Meetings with respect to tourist tax (central government/municipalities) and the arts and culture sector

In consultation with the Association of Netherlands Municipalities (VNG), the government will discuss the possibility of waiving provisional local tax assessments to be paid by companies and to retract previously imposed tax assessments. This proposal particularly applies to tourist tax. Furthermore, the central government has entered into talks with the arts and culture sector in order to make sure that it benefits from the generic measures, as well as from potential sector-specific measures where necessary

8. Compensation scheme for impacted sectors (Ministry of Economic Affairs and Climate Policy)

A number of sectors will be hit particularly hard by the health-related measures imposed by the government. For instance, cafes and restaurants will suffer from the mandatory closure, and the travel industry will be hit hard by cancellations. To make matters worse, it will be hard for companies to recoup their losses once the coronavirus outbreak has blown over. Therefore, the government is implementing a compensation scheme with appropriate measures for companies active in the aforementioned sectors. This scheme is currently being finalised and will be submitted to the European Commission very soon for an assessment of whether it constitutes permissible state aid.

Where to look for more information if you run a company

Banks can apply for broadened credit arrangements (Guarantee SME Loans and GO) with the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland), the Ministry of Economic Affairs and Climate Policy’s executive agency. Companies should contact their credit provider The measures proposed by the Ministry of Social Affairs and Employment will enter into effect as soon as possible.

If you have any other questions about the coronavirus, please consult Government.nl or the website of the National Institute for Public Health and the Environment (RIVM). Alternatively, consult the Chamber of Commerce’s website. 

Source: Government of the Netherlands

News item | 13-03-2020 | 17:09

The supervisory authority will take account of this situation while the RIVM measure is in force. Where the child-to-carer ratio is too high, where groups exceed the maximum size or, out of necessity, have had to be combined, or where children are confronted by too many different carers, the supervisory authority will decide whether the childcare provider is in contravention, taking into account that no evident harm may be done to the safety and interests of the children.

This measure has been taken to prevent childcare centres closing due to staff shortages caused by the RIVM’s temporary measure, and these closures consequently leading to additional staff shortages in other sectors.

Source: Government of the Netherlands

News item | 14-07-2023 | 15:00

As the outgoing Minister of Education, Culture and Science, Robbert Dijkgraaf, outlined previously in his letter on the subject of internationalisation, the international dimension of higher education is of major importance for students, educational institutions, the knowledge economy and wider society. Its benefits include attracting international talent and learning international skills.

However, recent years have seen the number of international students increase sharply to reach 115,000. In academic higher education, some 40 percent of all new students come from outside the Netherlands (up from just 28 percent in 2015). Left unchecked, this will undermine the quality of education, resulting in overcrowded lecture halls and excessive workloads for lecturers. It also threatens Dutch students’ access to certain English-language study programmes. In the major cities in particular, students are also increasingly struggling to find housing.

These developments are undermining the experience that education and student life should offer. There is a need to seriously rethink the strategy for internationalisation and the sharing of talent. This proposed legislation aims to strike a sustainable balance in the Dutch higher education system. This will involve balancing the benefits of internationalisation on the one hand with the need to maintain quality, access and efficiency on the other. The ultimate aim of this targeted approach is to help sustain the leading international position enjoyed by Dutch universities of applied sciences and academic universities.

Space for multiple languages

The proposed legislation currently under consultation contains a series of ‘buttons’ that aim to manage and control the influx of international students: mechanisms designed to boost the advantages of internationalisation, limit the disadvantages and withstand major or sudden shocks. This will include specific scope for differentiation to accommodate regional differences and shortage sectors. First and foremost, the measures relate to language and aim to ensure that the use of Dutch in higher education is retained and strengthened.

The legislation also aims to make better use of the opportunities for multilingual approaches while also boosting the international standing of academic universities and universities of applied sciences. It will create more space for courses and modules in other languages within Dutch Bachelor and Associate degree programmes, up to a maximum of one third of the total credits. If more than one third of all credits are obtained on non-Dutch courses, the Minister of Education, Culture and Science will assess the suitability of a Bachelor or Associate degree programme by applying a ‘foreign-language instruction test’. He can grant permission after a thorough assessment of:

• the availability of staff in a specific sector and students’ labour market prospects. There are currently significant shortages in education, healthcare and technology. However, in some of these shortage sectors, there are also jobs where a good command of Dutch matters, for example in contact with patients.
• the regional impact of a study programme. In regions facing economic decline, a knowledge institution that has international appeal can be very welcome. The situation may be quite different in cities that are no longer able to cope with the pressure of more students.
• the extent to which a study programme contributes to the Netherlands’ international standing. Some study programmes deliver graduates who compete among the very best internationally, for example in the fine arts.
• the question of whether there are sufficient numbers of staff to teach in Dutch. If this is not the case, programmes in other languages will be permitted.
• the distribution of similar types of programmes across the country. In principle, there should always be a Dutch-language version of any specific programme available to students.

When the test is applied, compliance on just one of the elements will not be sufficient. All of the different elements will be viewed as a whole, set within the specific context of the study programme.

The proposed legislation also includes measures for promoting proficiency in the Dutch language among both Dutch and international students. A good command of Dutch opens doors in the labour market and boosts connections between students, lecturers and wider society. Institutions will still have freedom on how they intend to promote students’ language proficiency, but this will need to be firmly anchored within the basic curriculum (Bachelor and Associate degree programmes). In the case of Master’s programmes, this can be extracurricular.

All students on study programmes not taught in Dutch will have an obligation to improve their proficiency in the Dutch language. The purpose of this differs for each group: Dutch language students will be expected to improve their academic and professional language proficiency whereas the aim for students who are native speakers of other languages is to help them feel more at home in the Netherlands and improve their job prospects in the country.

Maximum number of students

The proposed legislation also includes a measure that permits limited enrolment for part of a study programme. Currently, this is only possible for study programmes as a whole. Targeting limited enrolment on a specific track will help prevent part of the programme becoming oversubscribed and reducing access to the rest of it.

The legislation also proposes a maximum number of places for students from outside Europe in cases where teaching capacity is limited. This will safeguard access for Dutch and European students. The government has a responsibility towards Dutch students and – in view of the close cooperation and reciprocity within the European Economic Area (EEA) – also towards other European countries.

Finally, study programmes that suddenly face large numbers of applications can opt to apply an emergency limit on enrolment, serving as an ‘emergency brake’ if the quality of education is threatened.

Autonomy and self-governance

The measures on language and limited enrolment will prove effective only if they are applied together, within the context of the whole system and wider society. This calls for careful management: first of all through coordination between institutions and secondly by government.

However valuable the individual autonomy of institutions may be, this cannot take precedence over the long-term sustainability of the system, access for students and efficient use of public resources. Taking responsibility for the whole system while also taking wider societal effects into account will require a different and more active attitude from government. For this reason, the proposed legislation provides opportunities for the Minister to intervene as an ultimate measure.

Anyone can express a view about the proposed legislation until 15 September. Separately from these legal measures, outgoing Minister Dijkgraaf intends to make further executive agreements with academic universities and universities of applied sciences, on such issues as more targeted recruitment, more active steering of international students towards the Dutch employment market and effective information about accommodation. These measures are necessary to plug the gap until the legislation enters into force.