According to the NOW-scheme the turnover should be determined at a group level. This is logical because within a group you may have entities within the group in which no turnover is generated at all, such as a personnel/staff entity. It may also be the case, for example, that there is a legal entity within the group that handles production while another entity within the group sells the goods that are produced within the group. The production entity will in fact not have a turnover, but because the loss of turnover is being determined at a group level, somewhere else within the group (the sales legal entity), the actual turnover will in the end become clear.

Following the determination of the loss of turnover at a group level, each separate entity within that group should file a separate NOW-application, indicating the same percentage in loss of turnover.

On April 22, 2020, the definition of “group level” was further expanded, so that operating companies that belong to a group and that do not meet the conditions can still apply for NOW, subject to conditions. Click here for the news item from the government.

The government still has not provided us with a clear decision about how to calculate the loss of turnover in case the employer is not established in the Netherlands.

In spite of this uncertainty, you can use the initial basis and our position to determine a loss as a percentage of sales and submit your application on that basis. Within 22 weeks, a settlement bill will be received for the difference in the amount granted. Please take into account that the government may claim back part of the grant paid out to you as an advance if they do not accept the loss of sales percentage you provided, and if in their perspective, the sales loss was a lower percentage than you set out in the NOW application.

Our preliminary position is that if there is no establishment in the Netherlands and you still want to determine a % loss of turnover, you could take the foreign turnover as a starting point and seek alignment with the turnover tax returns in your own country. After all, it contains the total turnover such as declared. Besides VAT within the EU is harmonized.
This might also be applicable in the situation where there is a subsidiary or branch office in the Netherlands, with a turnover that solely consists of a commission, expressed as a percentage of the Dutch costs, while the actual turnover is booked outside the Netherlands.

Please note that turnover is basically calculated on a group level. However as far as a foreign employer is concerned the NOW-scheme explicitely states:

Non-Dutch legal entities or natural persons without employees with wages insured in the Netherlands are not taken into account for the calculation of the loss of turnover of wages insured in the Netherlands of the group.