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Luxembourg National Research Fund

Financial Regulations

Version: V3_Jan2023
Applicable from: 01/01/2022

Please note: Only sections relevant to the selected funding instrument are displayed.

In case of discrepancies, the paper version prevails [English | French] – last updated March 2023

Last update of interactive version: 21 March
Selected funding instrument: HealthTech BRIDGES

  • Amended law of 31 May 1999 establishing a National Research Fund in the public sector, in particular Articles 2 and 3, as well as the following implementing regulations:

    • Amended Grand-Ducal regulation of 27 July 2000 laying down the procedures relating to the presentation, selection and implementation of research activities benefiting from a grant from the National Research Fund.
    • Amended Grand-Ducal regulation of 6 October 2008 relating to the methods of allocation, calculation, and management of training & research grants.

    As part of its legal mission, the National Research Fund (FNR) is called upon to:

    • allocate grants to research projects selected based on scientific quality criteria, taking into account their economic, social, or cultural potential;
    • allocate grants for training & research, and finance measures linked to their promotion in order to support research trainees;
    • contribute to the implementation and use of the research results of these programmes and projects and ensure respect for intellectual property generated by the activities supported;
    • award grants to researchers and scientists and allocate subsidies to individuals as well as associations engaged in activities of scientific nature;
    • promote, coordinate, or manage, in whole or in part, Luxembourg’s participation in international research cooperation programmes, including the allocation of grants to research projects within the framework of international programmes.

    Article 3(3) of the law of 31 May 1999 as amended specifies in particular:

    Eligible expenses in this respect include personnel expenses, expenses for third party services, operating and acquisitions expenses, and other expenses relating to the implementation of the research activities concerned, and the use and publication of their results. Acquisition, construction, or property development expenses may be considered eligible expenses if they are deemed indispensable for carrying out this research.

    The purpose of this document, hereinafter referred to as the “Regulations” is:

    • to specify the different costs categories and expenses eligible for reimbursement by the FNR, in compliance with legal provisions,
    • to set the eligibility criteria and the terms under which said costs and expenses are reimbursed for the various funding instruments implemented by the FNR
    • and to specify the themes: scope, grant ceilings, co-funding, double ceiling, eligibility according to progress, changes to budget breakdown, monitoring procedures, as well as general references.

    If one or more provisions of these Regulations are found to be null, void, or contrary to a law or to a Grand-Ducal regulation, they will be deemed unwritten, but the other provisions will retain their validity in full.

    AgreementThe contract signed between the Parties and the FNR regulating the terms and conditions for allocating a grant or training & research grants
    BeneficiaryOther term used for a Party eligible for FNR funding
    CoordinatorThe Party in charge of coordinating the Project where the Agreement is signed with several contractors
    PartnerA natural or legal person with whom the Parties associate in order to carry out the Project but who is not a signatory to the Agreement
    PartyThe natural or legal person that signs the Agreement and commits to respect the terms thereof
    ProjectThe project selected for FNR funding and given a unique identification number in the online submission system

    The Regulations can be used as follows to ascertain the eligible costs for a specific FNR funding instrument:

    StageWhat to do?
    1The beneficiary should check Annex 3eligible budget lines by funding instrument“. This table indicates the different categories of eligible costs per instrument.


    2The beneficiary should then consult 6.1. ( Section 6 ) to 6.8. (direct costs), and Section 7 (indirect costs) to find out the eligibility criteria for the costs in question.

    Annexes 3.1 to 3.6 set out the specific regulations as detailed in sub-sections 6 for different categories of costs and by funding instrument.


    Note that sections 1 to 5 and 8 to 12 include other procedures to be considered for FNR funding, as mentioned above under section 1.3.

    Annex 3: Eligible budget lines by funding instrument

    FNR funding instrumentPersonnel Costs
    Travel costs
    Mobility and training allowance
    Other costs
    Specific non-transferable costs
    Indirect Costs
    Joint Call HealthtechYesYesYesYesNoYesYesNoYes

    “Annex 3.1 table 1 – Special rules relating to personnel costs applicable to certain funding instruments:

    FNR funding instrument
    Additional activities
    Cost in relation to international mobility
    Only personnel costs of eligible external parties
    Grouping personnel costs if less than 3 person-months
    Use lump sums (methodology to calculate unit costs)
    PhD personnel costs
    Limitation of personnel assigned to "Junior track" project
    Joint Call HealthtechNoNoNoYesYesYesNo

    Annex 3.2. Special rules – equipment:

    FNR funding instrumentCost greater than 25 k€
    Cost greater than 100 k€
    Cost greater than 200 k€
    Possibility of adapting equipment needs
    Joint Call HealthtechYesNoNoNo

    Annex 3.3. Special rules – travel costs:

    FNR funding instrumentIndication of a lump sum
    Allocation of a maximum of 1 k€ per year and per 12 person*months
    Scientific school trips (max 250 € per participant)
    Supplement "Junior track"
    Mobility - real costs for researcher and family
    Associated costs for "Advisory Board" and/or "Steering Committee"
    Associated costs for "Scientific Advisory Board"
    Joint Call HealthtechNoNoNoNoNoNoNo

    Annex 3.4 Special rules – mobility and training allowance:

    FNR funding instrumentOne-off travel lump sum
    A mobility allowance researcher / family
    Training and mobility allowance (6 k€ or 4 k€)
    Supplement of 500 € per research trainee
    Reallocate balance
    Travel mobility allowance (10 k€ ou 5 k€)

    Annex 3.5. Special rules – subcontracting:

    FNR funding instrumentmaximum 15% (without indirect costs)
    maximum 25% (without indirect costs)
    maximum 25% plus (without indirect costs)
    maximum 35% (without indirect costs)
    Ceiling for "Junior track"
    Joint Call HealthtechNoNoNoYesNo
  • The Regulations apply to all FNR Beneficiaries, as defined and identified on the FNR website, under the section “FNR Beneficiaries” ( and cover all FNR funding instruments (

    To be eligible for FNR funding, certain categories of beneficiaries must be accredited[1] by the Ministry of Higher Education and Research or the Ministry of the Economy.


    To be eligible, expenses must be real, justified, reasonable, necessary, and related to the Project. Granting of FNR funding may not have the purpose or effect of generating a profit for the Beneficiary(ies). Section 11 provides information on monitoring procedures.


    The granting of FNR funding may in no case constitute double funding of operating, acquisition or personnel costs already subsidised by the State or financed by the Parties via national or foreign third-party sources of funding other than the FNR.

    The Parties are authorised to apply for one or several other aid(s) from other funders for the same Project – or for a similar Project (in full or in part) – for which a grant application has been submitted to the FNR. The Parties must, however, inform the FNR of this when submitting the grant application. Two Projects are deemed of a similar nature if they (in full or in part) describe the same main objectives or constitute a mere adaptation.

    Once the FNR grant has been granted and accepted by the Parties, the interdiction of double funding applies.

    VAT is not an eligible cost where the Party(ies) can recover VAT from the Luxembourg tax authorities, in accordance with Luxembourg indirect tax regulation.

  • The FNR reserves the right to set for each funding instrument grant ceilings per Project. For certain funding instruments, the Beneficiaries also have co-funding obligations.

    The maximum amounts for “training & research grants” are set by Grand-Ducal regulation.[1]

    Annex 1 below includes the various funding instruments indicating the grant ceilings per Project, where applicable, as well as the co-funding terms. This information is included in the launch documents for relevant calls for proposals.

    [1] Amended Grand-Ducal regulation of 6 October 2008 relating to the procedures for allocating, calculating and managing training & research grants.

    Annex 2: Progress periods – eligible costs

    FNR funding instrumentDissemination periodExploitation period
    Joint Call HealthtechNoNo
    The Agreement will indicate the end date of eligibility of costs for the execution of the Project.
  • The Agreements detail the duration of the Project as well as the execution, dissemination, and exploitation periods during which different types of costs are eligible.

    Annex 2 below details the different stages of progress and specifies the applicability of a dissemination or exploitation period by funding instrument.

    For the relevant funding instruments (BRIDGES; CORE; INTER; OPEN and RESCOM) Section 8 details the eligible costs during the dissemination period.



    Annex 2: Progress periods – eligible costs

    FNR funding instrumentDissemination periodExploitation period
    Joint Call HealthtechNoNo
    The Agreement will indicate the end date of eligibility of costs for the execution of the Project.
  • Costs are allocated to direct and/or indirect budget lines as set out in Section 6 and Section 7

    In all funding instruments, except for instruments allocating “research & training grants”, a budget table must be submitted using the relevant form alongside the grant application.

    All estimated costs for the Project must be detailed and explained, as must the sources and amounts of the various financial contributions (FNR, own funds, funding from third parties other than the FNR) from which the Project is to benefit. Depending on the funding instrument, more detailed explanations may be required. The FNR may decide to limit its funding if no satisfactory justification of the budget is provided.

    The budget table must indicate the maximum allowable amounts that can be charged to the FNR for reimbursement for each budget line.

    Some costs may be indicated on a verifiable flat-rate basis (for example, in relation to activities performed regularly by the relevant Party), provided that they do not differ substantially from the actual incurred (real) cost and the activities are in accordance with the FNR eligibility criteria.

    No reallocation is allowed between direct and indirect costs, as well as for costs listed under 6.8 in Section 6 and the Junior track [CORE Junior only] mentoring costs (see 6.6.5).

    Section 10 describes the implementation of a change in the budget breakdown [not applicable to AFR; Industrial Fellowships; IPBG; Open Access Fund; PRIDE; RESCOM]. In case of doubt, the FNR must be contacted.



  • Definition. Direct costs are expenditures directly and solely attributable to a specific Project and for that project only. They must be supported by an auditable record, comply with the regulations of the Party(ies), and adhere to the present Regulations.

    Categories. Budget lines are divided into different categories: (1) personnel costs, (2) equipment, (3) consumables, (4) travel costs, (5) mobility and training allowance, (6) subcontracting, (7) other costs and (8) specific non-transferable costs.

    Eligibility. Annex 3 below details the eligibility of budget lines by funding instrument. The costs eligibility criteria are defined below. Note that internal invoicing expenses are eligible provided that these expenses are (i) directly attributable to the Project, are (ii) measurable and valued according to internal regulations in force and (iii) are not contradictory to the eligibility criteria for the various budget lines. Consultancy costs to prepare a funding request are not eligible.

    Annex 3: Eligible budget lines by funding instrument

    FNR funding instrumentPersonnel Costs
    Travel costs
    Mobility and training allowance
    Other costs
    Specific non-transferable costs
    Indirect Costs
    Joint Call HealthtechYesYesYesYesNoYesYesNoYes

    This budget line refers to the personnel allocated to the Project. More specifically, it refers to the payroll costs of all staff, full or part-time, who work directly on the Project and are stated in the Project description, where the working hours spent (monitoring and valuation) can be duly supported by an auditable record.

    The concerned staff must have a valid employment contract (or equivalent contract)[1] with the Party/Beneficiary in accordance with the legal and regulatory provisions in force.

    The Principal Investigator or Project Manager must be known at the time of application submission. The FNR requirements for Principal Investigator(s), Supervisor(s), and Project Manager(s) ( within FNR funded projects apply.

    The need for staff as provided for in the budget must be clearly outlined (name, category of staff: post-doctoral student / PhD student, etc., person already recruited or to be recruited, expected person-months, FNR funding requested).

    Changes of profile (e.g. Postdoc to technician) during the execution of the Project must be requested in accordance with the terms as defined in the Agreement.

    Actual working time on the relevant Project must be auditable to form the basis of the costs charged to the Project. To do this, the actual working time attributable to the Project must be recorded (time sheets) for each person assigned to the Project.

    When persons are contracted to work one hundred per cent (100%) of their time on a single project (whether full-time or part-time), timesheets are not necessary since their costs can only be allocated to that one Project.

    In all other cases, timesheets for a given project are mandatory.

    There are two categories of personnel costs (6.1.1. & 6.1.2.), with salary costs for “training & research grants” governed by Article 5 of the Grand-Ducal regulation of 6 October 2008 relating to the methods of allocating, calculating, and managing training & research grants, as amended by the Grand-Ducal regulation of 29 October 2014.

    [1] The employment relationship must be duly described and justified.

    6.1.1. Special rules relating to personnel costs applicable to certain funding instruments

    This paragraph lists the specific rules relating to the item “personnel costs” applicable in certain funding instruments.

    For grants that fall under “training & research grants”, please refer to the following paragraph (6.1.2).

    Grouping of salary costs

    For each type of post requiring less than 3 person-months, please group the different staff (e.g. technicians, administrative staff, students) in one single line item in the budget table.

    Lump sums

    Lump sums for staff categories may be used, provided these are based on real and verifiable figures (implementation of a methodology for calculating unit costs).

    Personnel costs for PhD students

    The salary of PhDs and associated costs (travel, consumables, overhead) may be covered by the Project funding provided that the PhD works one hundred percent (100%) on the Project throughout the whole duration of the Project.

    This budget line is for new equipment dedicated to the Project. This encompasses the costs of laboratory/workshop equipment (including computers and servers), software and installation costs and other equipment as indicated in the Project description (see Agreement) and stated in the budget (see Section 5 ).

    The FNR will only finance equipment listed in the accepted proposal. Any additional funding request for equipment must be submitted in writing for approval by the FNR.

    The FNR reserves the right to limit its equipment funding on a case-by-case basis.

    Specific rules apply depending on the amount to be funded and the instrument concerned. Annex 3.2 below details the applicability of these rules by funding instrument where the item “equipment” is eligible.

    To justify the requested funding, the general information below must be provided along with costings.

    General information:

    • The precise nature of the equipment along with specific technical requirements;
    • Its unit cost and number of units;
    • Its relevance to the Project;
    • The necessity for the equipment, considering the equipment currently available to the Beneficiary;
    • Its useful life according to the Beneficiary’s accounting practices and depreciation method (for example, straight-line);
    • The share of the equipment to be used in the Project, valuation of the use (percentage used and duration) must be auditable;
    • Its use outside the Project with indication of residual value (if applicable);
    • Its use by other national or international research groups/institutions (if applicable);
    • For equipment that must be developed during the project (or equipment which may not be functional if used individually) and whose full development costs exceed twenty-five thousand (25,000) euros (total costs and not individual parts), co-funding should be provided and the source given;
    • For equipment with an acquisition cost that is greater than one hundred thousand (100,000) euros or two hundred thousand (200,000) euros (“FNR + own resources” funding), a business and/or utilisation plan is required at submission.

    Example – equipment for which the acquisition cost is greater than twenty-five thousand (25,000) euros:

    • Project duration: 3 years
    • Equipment purchase costs: 50,000 euros during the first year of the Project
    • Useful life: 5 years, straight-line depreciation (10,000 euros/year) assuming a residual value of 0 euros
    • Share of equipment used in the Project: 75% of the time used (3 years in this example)
    • Eligible costs (pro rata) of 22,500 euros

    = 3 (years of use) x 10,000 euros (annual depreciation) x 75% (percentage of use) = 22,500 euros


    Cost greater than €25k

    Equipment costing more than twenty-five thousand (25,000) euros is funded only in proportion to its use in the Project and considering the Beneficiary’s depreciation rules in force.

    This budget line includes all consumables (chemicals, glassware, electronics, etc.) required for the Project to operate a device, obtain a research result, or organise a workshop as part of a Project promoting scientific culture and whose duration of use is limited to its wear or consumption.

    Note that consumables are not individual parts of a prototype or parts used to repair or extend existing equipment.

    The applicant must indicate the nature of the consumables (chemical reagents, glassware, etc.) and justify the total cost estimate and the requested budget in the relevant section of the budget table.


    Detailed list. For Projects in the field of life sciences, consumables must be listed separately at the time of submission for the following categories:

    • Animal experiments;
    • High costs per sample, such as Arrays, Proteomics;
    • General molecular biology.

    To prepare the budget table, lump sums may be used for various categories of consumable products, provided that these are based on reasonable and verifiable assumptions, and that they are in accordance with the Beneficiary’s internal rules. The FNR will only cover the actual incurred (real) costs of consumables in the final settlement.

    This budget line covers travel expenses, accommodation and subsistence expenses or allowances, as well as expenses relating to participation in conferences and training.

    The relevant section of the budget table, if applicable, can be used to detail these costs when submitting the Project, for example:

    • Brief indication of the conferences or technology fairs in which you wish to participate and the number of employees concerned;
    • Accommodation and travel expenses for speakers, panellists, and organisers from abroad (for an international conference held in Luxembourg);
    • Travel, hotel and meal expenses for guest speakers, moderators, and presenters (promotion of scientific culture);
    • Travel costs, entrance fees, guide fees, accommodation, and meals (only for school activities abroad) (promotion of scientific culture);

    To reduce the amount of red tape when submitting the Project and to give the team (including PhDs) the necessary flexibility, a lump sum may be indicated. The FNR will only cover the actual incurred travel costs in the final settlement.

    Annex 3.3 below specifies the application of specific rules for the various funding instruments where the “travel expenses” item is eligible. These specific rules are as below.

    It is therefore essential to provide the total person-months effort of all the people working on the Project. If the Project team requires a higher travel budget, this must be duly justified.

    The FNR expects all researchers participating in the Project (in particular PhD candidates) to benefit from this budgetary item provided by the FNR.

    Other provisions that apply depending on the funding instrument include the following.


    Indication of a lump sum

    For the team (including PhDs), two thousand (2,000) euros per year and per 12 person-months in relation to total contribution to the Project, and a maximum of six thousand (6,000) euros (3 years * 2,000 euros) can be allocated to a PhD candidate.

    This budget line concerns the costs associated with services provided by subcontractors. The Parties may subcontract specific services:

    • Unless they constitute key elements of the Project (see Agreement);
    • Unless they can be taken on directly by one of the Parties;
    • If they are limited in time and scope.

    The applicant must justify the need for the requested funding in terms of:

    • Need to use a third-party service provider (e.g. expert, technical assistance),
    • Planned volume of work (number of hours) and price (market price) for subcontractors.

    Audit trails must be available to the FNR (such as invoices):

    Restrictions in “subcontracting” funding:

    1. A “contracting” or “non-contracting” partner cannot be a “subcontractor” (*);
    2. The subcontractor (natural person and/or institution) has no right to the intellectual property generated as part of the Project;
    3. The subcontractor has no rights to co-authorship on scientific publications generated from the Project;
    4. Consultancy fees and travel costs for scientific advisory boards set up by the Principal Investigator / consortium are not eligible Project costs.

    (*) This would be seen as a direct scientific contribution or technical consultancy to the Project and should be budgeted for the partner in the appropriate budget line. Subcontracting to non-contracting partners is therefore explicitly forbidden, as it is considered as a circumvention of the laws and regulations defining the Beneficiaries of FNR funding.

    Annex 3.5 below details the applicability of specific rules, mentioned below, by funding instrument, if the “subcontracting” item is eligible.



    The FNR limits subcontracting costs to a maximum of 35% of FNR funding granted (not including indirect costs, if applicable), including a maximum of 10% for the costs of a business advisor(s)/external non-institutional mentor directly linked to the Project (CV to be provided) and 25% for any other subcontracting.

    This budget line includes other direct costs, not included in the above-mentioned cost categories, for items necessary to Project implementation. These costs must be duly justified, directly attributable to the Project and supported by a verifiable document (e.g. an invoice).

    Annex 3.6 below provides examples of these other direct costs (List A) and specifies restrictive eligibility rules:

    • Costs linked to the organisation of scientific conferences and/or workshops in Luxembourg (rental of rooms/premises including technical equipment);
    • Field work/surveys;
    • Scientific publications: conference proceedings, PhD theses, book chapters and scientific monographs related to the Project;
    • The FNR requires that all scientific articles and scientific monographs related to FNR (co)funded projects are published in Open Access.
    • Documentation (not provided in institutional libraries);
    • Costs linked to the acquisition of reference materials & books;
    • Costs of preparing technical reports & market studies;
    • Publication and printing costs (posters, leaflets, programmes and invitations, activity report, etc.);
    • Communication/marketing costs within the framework of the Project;
    • Patent, license, or trademark filing fees;
    • Copyright fees and licensing fees for new technologies, only in special cases to be agreed with the FNR;
    • Costs generated by the use of existing equipment at partner institutions. This may include rental/access fees for equipment or analysis costs. These costs must be measurable and recoverable according to the Party’s internal regulations in force. The following must be specified in the “online” form, if applicable:

     o Type of equipment in question;
    o Cost justification;
    o Information on whether the existing equipment was purchased by the State;
    o Residual useful life and details of the calculation on which the budget estimate is based.

    • Equipment related costs, such as transfer/relocation, maintenance (external contracts or agreements);
    • Fees for obtaining a visa;
    • Recruitment and advertising costs for staff directly employed on the Project funded by the FNR.


    Non-eligible costs for other FNR instruments, if applicable:

    • The depreciation costs of equipment that was fully funded by the FNR within other Projects;
    • Equipment to be developed during the Project (see section 6.2 “EQUIPMENT”);
    • Open Access publication costs (see 6.7.3)
  • This budget line includes current costs that cannot be attributed to a particular activity but are necessary for the progress of the Project. This includes all costs of a structural, administrative, technical, and logistical nature which are transversal to the functioning of the Beneficiary’s various activities and therefore cannot be charged directly to the Project.

    Examples include – but are not limited to – maintenance costs, insurance costs, office equipment, costs related to services such as administrative and financial management, human resources, legal advice, etc.

    However, the FNR will cover a fixed proportion of the Project funding, limited to a maximum of twenty-five percent (25%) of the direct eligible costs, without considering subcontracting. These indirect costs will be adjusted to the effective rate of the Party concerned, if less than twenty-five percent (25%).

    In accordance with the principle prohibiting double financing (cf. section 2.3. in Section 2), a beneficiary receiving a financial subsidy or contribution from the State that is covering operating costs must be able to demonstrate cost separation, i.e. that the indirect costs charged to the FNR are not covered by the State grant or subsidy.

    Indirect costs are not eligible for reimbursement if the Beneficiary is a public administration.

    Annex 3 outlines the funding instruments that can benefit from the maximum coverage of twenty-five percent (25%) of indirect costs. The FNR reserves the right to modify this maximum rate of coverage.

    How are indirect costs calculated?

    #FNR eligible costsBase
    1Personnel costsYES
    4Travel CostsYES
    6Other costsYES
    7Specific non-transferable costsYES
    A = ∑ ((1 to 7) – 5)TOTALSum
    B = ≤25% x AIndirect costsMaximum 25% x Sum

    Annex 3: Eligible budget lines by funding instrument

    FNR funding instrumentPersonnel Costs
    Travel costs
    Mobility and training allowance
    Other costs
    Specific non-transferable costs
    Indirect Costs
    Joint Call HealthtechYesYesYesYesNoYesYesNoYes
  • This section only concerns funding instruments with a dissemination or exploitation period (see Annex 2 below).

    In principle, no additional costs are eligible at the end of the period (= end of execution, see Annex 2 below) specified in the Agreement.

    However, during the dissemination period, certain costs retained in the budget and accepted by the FNR are eligible and the actual incurred (real) costs of these will be included in the final financial report. Eligibility of these costs according to the various FNR funding instruments can be found below Annex 4.

    No additional expenses or charges are eligible during the exploitation period.

    Annex 2: Progress periods – eligible costs

    FNR funding instrumentDissemination periodExploitation period
    Joint Call HealthtechNoNo
    The Agreement will indicate the end date of eligibility of costs for the execution of the Project.

    Limited for the dissemination period:

    ReferenceDescription of eligible costs
    8.1Personnel costs (including indirect costs for this specific item) for the PhD student for a maximum of twelve (12) months;
    8.2Travel expenses of the PhD student (in the broad sense, i.e. travel & accommodation);
    8.3Costs for the organisation of a conference in Luxembourg within the framework of the Project during this dissemination period;
    8.4Costs for publications within the framework of the Project during this dissemination period not falling within the scope of the FNR funding instrument “OPEN ACCESS FUND”


  • When submitting a Project for evaluation, the source and amount of external financial contributions to the Project besides those of FNR shall be indicated.

    Another external financial contribution could be a grant from another funding body, a donation from a charitable institution, license revenues, etc. Other FNR grants are considered an external contribution to the Project.

    Financial contributions to the Project from external funding sources for the benefit of the Party(ies) shall be detailed in the budget table.

    Contributions from non-contracting partners are not considered as an external source of funding. These contributions, including those of the international co-funding partner(s), should be detailed in the budget table in terms of human resources and planned budget.

    In the case of “international co-funding”, the name of the international funding agency concerned must be indicated.

    Annex 5 below indicates the different funding instruments that must communicate this information.

    The summary budget of a Project is as follows:

    =Total Project costs
    +FNR financial contribution
    +External financial contribution
    +Institution’s own resources (*)


    (*): The FNR assumes that the difference between “total Project costs” and the “FNR financial contribution” plus the “external financial contribution” will be covered by the institution’s own resources.

    The budget must be provided for each Party, indicating an estimate of the eligible costs required and the amount of funding expected from the FNR. Justification and additional information must be provided in the respective fields of the budget table.

    Annex 5: External financial contributions and double ceiling

    Funding instrumentTo indicate external financial contributions« Double ceiling » rule for final settlement
    Joint Call HealthtechYesNo
  • It is the Beneficiary’s responsibility to ensure that any major and/or minor modification(s) comply with the terms as defined in the Agreement. The objective(s) of the initial Project must not be altered by budgetary changes.

    Modification of the budget breakdown is only authorised between the budget line categories 6.1. Personnel costs, 6.2. Equipment, 6.3. Consumables, 6.4. Travel costs, 6.6. Subcontracting[1] and 6.7. Other costs, while respecting the eligibility criteria for these categories as defined in Section 6.

    Annex 6 below details, by funding instrument, the terms and conditions for implementing a modification of the budget breakdown.

    A modification notification or request to modify the budget breakdown must be submitted to the FNR using a form (*) available on the FNR website. (general guidelines & policies/budget shifting, form “Budget Shift”).

    In any case, any modification (major or minor) must be notified to the FNR through the form (*).

    (*) The details and justification of the proposed budget changes should be provided in the form and the appropriate point of contact for the funding instrument with the FNR should be indicated.

    Any request that is not duly justified will be considered inadmissible.

    [1] With the exception that the amount budgeted for mentoring under “Junior track” is not transferable

    Procedure “10.1”: Any modification to the budget breakdown higher than or equal to five (5)% of the FNR contribution is subject to the prior written consent of the FNR;

    Procedure “10.2”: Any modification to the budget breakdown higher than or equal to five (5)% of the FNR contribution OR where the lowest amount to be transferred is higher than or equal to fifteen thousand (15,000) euros is subject to the prior written consent of the FNR;

    Procedure “10.3”: Any modification to the budget breakdown higher than or equal to five (5)% of the FNR contribution OR where the lowest amount to be transferred is higher than or equal to two thousand (2,000) euros is subject to the prior written consent of the FNR.

    Procedures 10.1 to 10.3 correspond to major modifications.

    Any other modification to the budget breakdown is considered as a minor modification and does not require the prior approval of the FNR. A simple notification when the need for this change is noted (at the latest when the report is being drafted) is sufficient. Note that any modification (major or minor) must be notified to the FNR through a dedicated form (see section 10).

  • In addition to the monitoring procedures as defined in the Agreement[1], the FNR (or any agent appointed by it) may ask the Beneficiary for access to any other internal management document necessary to properly assess and validate the eligible costs. This includes in particular the procedure for monitoring and valuing time worked, the procurement procedure and compliance with public procurement regulations or the procedure for monitoring and valuing the rate of use of a machine.

    [1] such as, monitoring the implementation of activities (annual report, final); financial audit of a Project on site

  • 12.1.

    The latest version of the Regulations is available on the FNR website, under


    The Regulations apply to FNR funding decisions taken from 1 January 2023.


    These Regulations are expressly mentioned in the Agreement between the FNR and the Beneficiary(ies) for awarding grants or training & research grants.

    For “training & research grant” funding instruments, reference may be made in the Agreement to general Terms and Conditions.


    The FNR reserves the right to revise the Regulations. Any changes made will be mentioned on the front page of said document, as well as an information note on the website informing the Beneficiaries.


    In the event of changes, the Regulations in force on the date of signing the Agreement remain in force. Any Agreement between the Stakeholders must refer to the Regulations.


    The Regulations are governed, interpreted and applied in accordance with the laws of the Grand Duchy of Luxembourg.


    Where a dispute cannot be resolved amicably, all disputes, disagreements or claims relating to the Regulations will come under the exclusive jurisdiction of the courts of Luxembourg.


    The terms of payment of financial contributions will be laid down in the Project Agreement.


    The FNR allocates grants and training and research subsidies in Euros (EUR), the maximum amounts of which are set out in the Agreement. The exchange risk is borne by the Beneficiary. Costs denominated in a currency other than the euro must be converted according to the method adopted in the annual accounts of the Party concerned.