Budget transfers in Horizon Europe

Annex 2 to the Grant Agreement (GA) includes a budget with estimated costs broken down by beneficiary and cost categories. The actual costs will regularly deviate from the estimated costs in the course of the project. In these cases a budget transfer will be necessary. The maximum budget, however, remains unchanged.

As long as the action is carried out as planned - i.e. action tasks and allocation between the beneficiaries do not change - , budget transfers can be made without amendment. In this case only the consortium's internal regulations specified in the Consortium Agreement must be observed, which specifies the consortium body responsible for deciding on budget transfers and the relevant majority requirements.

An amendment of the GA is necessary if there is a change of the action's description in Annex 1 to the GA (= "action tasks") and if (additional) affiliated entities or associated partners are considered.
If additional subcontracts or in-kind contributions become necessary during the action and the beneficiary does not want to run the risk that the costs will not be approved afterwards by the EU Commission, an amendment is recommended.

Budget transfer Amendment necessary?
  • between beneficiaries
  • between affiliated entities
  • between budget categories of a beneficiary
  • change of the project description in Annex 1 (e.g. transfer of "action tasks" to an other beneficiary)
  • to a budget category with lump sum costs (if applicable)
  • to a budget category/activity with higher funding rates or budget ceilings (if applicable)
  • non-budgeted affiliated entities
  • non-budgeted associated partners
  • non-budgeted subcontractors 
  • non-budgeted in-kind contributions
YES – recommended
(if not: subsequent approval at beneficiary's risk)


More information can be found ...


T 0043577554008
Mag. Tamara-Katharina MITISKA
Mag. Tamara-Katharina MITISKA
T 0043577554009
Robert WOREL
Robert WOREL
T 0043577554611