Financial assistance to third parties may also take the form of prizes. For more information on specific conditions, see Article 15.2. Failure to comply with the above requirements may result in a reduction in the subsidy. The actual costs incurred by the third party for his benefits in kind, even if the beneficiary received the contribution in kind free of charge and not for remuneration, shall be eligible. If the in-kind contribution was paid free of charge, the credits received for this purpose are considered as project inputs. In any case, the third party and the nature of the in-kind contribution must be indicated in the GA. Question: Can a beneficiary be at the same time a third of another beneficiary to the same extent? Answer: No. Explanation: Third parties are organizations that have not signed the grant agreement. Therefore, an organization cannot be both a beneficiary and a third party (“non-beneficiary”). Consortia that provide financial support to third parties under their Horizon 2020 action are referred to the document “Guidance note on financial support to third parties under H2020″. Question: Can a related third party charge fees for contracts, subcontracts and services in kind? Answer: Yes. Explanation: Related third parties are subject to the same accounting rules as beneficiaries and can therefore also charge the costs of contracts, subcontracts and services in kind. Question: Can a beneficiary be a subcontractor of a related third party of another beneficiary at the same time? Answer: No.
Explanation: Subcontracting between beneficiaries of the same measure is not eligible for funding. Since related third parties are subject to the same accounting rules as beneficiaries, this rule applies mutatis mutandis. `Third-party benefits in kind` provide benefits in kind to a beneficiary. Such deposits in kind may, for example, be research equipment or infrastructure or staff employed by the third party and working for the beneficiary (`seconded staff`, declared under `staff costs`). Please note: not to be confused with staff made available by a temporary employment company (= indicated under “contracts” / “Other direct costs”). Third party associates are not beneficiaries, but perform tasks within the project and report their own costs (non-profit rule!) in separate accounts….