Payments of funding in connection with EU framework programs granted to the participants for research and innovation activities within the framework programs of the of the EU are to be considered as a genuine non-taxable grant. It is a prerequisite that the grant received by the participant is not related to the price of a the supply of goods or services and that there is no transfer of ownership of the goods or services. and no transfer of ownership to the Commission is foreseen. In the event that the Commission exceptionally retains ownership of results of activities financed under the above-mentioned EU Framework Programmes, the link between the link between the transfer of ownership of the results by a participant receiving a grant and the participant that has received a grant and the grant awarded to that participant shall be considered and the grant awarded to that participant shall be considered sufficiently direct for the payment of the grant to constitute consideration for the for the transfer in question.
Source: bundesfinanzministerium.de
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