The Dutch NOW-aid pro­grams, a Dutch sub­sidy related to COVID-19, are com­plex, espe­cially in the event of more com­pre­hens­ive organ­iz­a­tion­al struc­tures, such as mul­tina­tion­als, fam­ily busi­nesses or private equity firms. An incor­rect NOW applic­a­tion can have a sig­ni­fic­ant impact. There­fore, NOW advice is para­mount and requires spe­cial­ist know­ledge. In prac­tice, we see a lot of mis­takes in determ­in­ing which entit­ies belong to the NOW group. In this law alert, we will provide guid­ance on this mat­ter.