In-kind contributions have a specific definition set out in the Financial Regulation, which also applies to Horizon Europe, i.e. it is used for non-financial resources made available free of charge by third parties. For co-funded partnerships under Horizon Europe, the Grant Agreement allows beneficiaries to charge these costs even if they are free of charge.

Additional activities in co-funded partnerships encompass all non-call activities that are necessary to implement the action, and can be reimbursed if they fulfil the requirements and fit into the cost categories set out in the Model Grant Agreement.

All other incurred costs are against payment (e.g. personnel costs for seconded staff). Costs must be related to the Description of Work and be necessary for the implementation of the action and compliant with the Grant Agreement.