European Liaison Office of the German Research Organisations

Financial Management of MSCA

Further funding activities in MSCA Programmes

In COFUND actions, the living allowance as well as management and overhead costs are reimbursed by Horizon 2020. The funding rate is 50%. Further costs have to be covered by the institutions themselves or by other third party funding.

Allowances are never paid directly by the Commission to the researchers themselves, but always to the host institution which is also in charge of managing the allowances. Therefore, the REA signs a Grant Agreement with the host institution, in the case of Individual Fellowships, or with the project coordinator, for ITN and RISE.

Researchers are either employed at the host institution on the basis of an employment contract or via a scholarship. However, scholarships are only possible in exceptional and well justified cases. A draft model employment contract, for appointments in Germany in the context of Innovative Training Networks (ITN) and European Fellowships (EF), is available in our download section, including an English reading version.

Certificates on Financial Statements (CFS) are not foreseen for MSCA projects since the funding is paid exclusively via unit costs. Nevertheless, the REA or the European Court of Auditors can carry out ex-post-audits. Due to the full-time employment of MSCA fellows, time recording is not necessary. However, the full-time employment for the project has to be confirmed in written form by a superior.

The taxation of the allowances for the individual researches is subject to the local finance authority. Further details about the taxation of MSCA projects can also been found on the German Researcher`s Mobility Portal.