No Chamber of Commerce registration means no Tozo benefit

A strict legal condition is applied strictly if there is no hardship clause — even if that proves unreasonable. Consequently, a self-employed person without a Chamber of Commerce registration did not receive a Tozo benefit, even though he was already active as an entrepreneur before the pandemic. The lesson: for every scheme or subsidy, check exactly which formal requirements you must meet on the reference date.

A self-employed person who lost their income due to the coronavirus crisis and was already an entrepreneur before the crisis seemed like a natural case for the Tozo benefit. Nevertheless, the municipality refused, and the court agreed (ECLI:NL:RBAMS:2021:747). (The Tozo was a temporary coronavirus scheme that has since ended; the legal lesson regarding strict conditions still applies.)

The case: match agent without Chamber of Commerce registration

The self-employed individual had been working as a match agent with an official FIFA license since 2019; registration with the Chamber of Commerce was not required for his activities. When sporting events ceased due to the coronavirus, he was left completely without income and applied for a Tozo benefit — a temporary bridging scheme for the self-employed. The Municipality of Amsterdam initially provided advances (3,006.62 euros), but definitively rejected the application because he was not listed in the Trade Register. He was required to repay the advances.

Why the rejection held up

The judge understood the difficult situation but ruled that there was no entitlement to Tozo. Article 2 of the Tozo scheme required the applicant to be listed in the Trade Register on March 17, 2020. According to the explanatory notes, this was to easily verify whether someone was already active as an entrepreneur at the time of the announcement — otherwise, anyone could start a business retrospectively to abuse the scheme.

The fact that the man had held a FIFA license since January 2019 did not help: registration with the Chamber of Commerce was a strict requirement, and the regulation did not include a hardship clause. Such a clause allows a government body to deviate if strict application proves unforeseen and unreasonably disadvantageous. Without that clause, the municipality could only apply the requirement strictly. The application was therefore rightly rejected.

The lesson: know the formal requirements

This case demonstrates how decisive formal conditions and reference dates can be. If a hardship clause is missing, there is no room for exceptions, no matter how favorable the situation may be. For every scheme, subsidy, or support measure, check exactly which formal requirements you must meet—and by what date.

Frequently Asked Questions

What is a hardship clause?

A provision that allows a government body to deviate from a regulation if strict application would have an unforeseen and unreasonably detrimental consequence. If such a provision is absent, the rule applies strictly.

Was Chamber of Commerce registration really mandatory for the Tozo?

Yes. The scheme required registration in the Trade Register on the reference date (March 17, 2020). Without that registration, there was no entitlement to the benefit, even if it could be proven that someone was already an entrepreneur.

Can I appeal a rejection of a benefit?

That is possible, but with a strict condition without a hardship clause, the chances of success are slim. Have your situation legally assessed beforehand.

Legal advice regarding subsidies or disputes

Formal conditions can make the difference between a claim and no claim. The legal experts at MKB Juristen advise you on regulations, contracts, and disputes. View our expertise in corporate law or request legal assistance .