Horizon Europe - Marie Skłodowska-Curie Actions (MSCA)

Europese beurzen voor onderzoekers om onderzoek in het buitenland uit te voeren en internationale mobiliteit te bevorderen. Financiering voor individuele onderzoekers, doctorale netwerken, postdoctorale beurzen en stafuitwisseling. Totaalbudget €6,64 miljard voor 2021-2027.

• Jaarlijkse oproepen voor voorstellen (calls for proposals)
• Elke actie heeft 1 deadline per jaar
• Verschillende regels per MSCA-type voor wie kan indienen
• Internationale mobiliteit is verplicht onderdeel
• Beurs bestaat uit levensonderhoud, mobiliteitstoelage en onderzoeks-/trainingskosten

De eisen uit de regeling. Uw situatie bepaalt of u voldoet; dit is geen beschikking.

Zoals beschreven door de verstrekker. Onvolledig? Controleer altijd het officiële loket.

Iedere actie heeft 1 deadline per jaar; voor iedere actie gelden andere regels voor wie kan indienen en voor welke onderzoekers de beurs geschikt is.

• FAQ MSCA financial aspects April 2026.pdf · 7 pag.
  Toon documenttekst

  1
  Marie Skłodowska-Curie
  Actions
  Financial aspects of a Marie
  Skłodowska-Curie fellowship in
  the Netherlands
  Questions and Answers
  Issued by the Dutch Marie Skłodowska-Curie National Contact Point at the Netherlands
  Enterprise Agency, in cooperation with Euraxess The Netherlands and SOFI-expertise
  April 2026
  -- 1 of 7 --
  1
  Financial aspects of a Marie
  Skłodowska-Curie fellowship in
  the Netherlands
  Questions and Answers
  A Marie Skłodowska-Curie (MSCA) fellowship is always paid
  by the European Commission(EC)/Research Executive
  Agency (REA) to a host organisation. The host organisation in
  turn has to make sure that the fellowship benefits the fellow.
  No profit is to be made by the host organisation. So, what will
  my net salary be, many Marie Skłodowska-Curie fellows in the
  Netherlands wonder. Do I pay taxes? Do I pay for a pension
  scheme? Why do colleagues in other countries receive a
  different amount than I do? The Marie Skłodowska-Curie
  National Contact Point in the Netherlands often receives these
  and similar questions. This document will clarify these issues
  and provide you with answers.
  1. Why do I receive a different salary than the
  amount indicated in the EC documentation?
  2. Why do Marie Skłodowska-Curie fellows in other
  countries or even within the same institute
  receive more salary than I do?
  3. Which allowances am I entitled to and which of
  them are taxed?
  4. According to the Work Programme, I am entitled
  to a mobility allowance, but I don’t see it on my
  salary slip. Is this correct?
  5. How can I avoid double taxation?
  6. Why do I receive the same amount as a
  researcher who gets a PhD salary from a Dutch
  university?
  7. How will the fourth year of my PhD be funded?
  8. Do I qualify for the 30% tax facility?
  9. Do I pay for a pension scheme?
  10. Can I transfer my foreign pension savings to the
  Dutch pension fund or vice versa before I retire?
  11. How do I file for an International Value Transfer
  of my pension?
  12. What happens with my pension if I do not get an
  International Value Transfer of pension savings?
  1. Why do I receive a different salary than the amount
  indicated in the EC documentation?
  The living allowances mentioned in the EC documentation
  (the Work Programme for instance) include the provisions for
  all compulsory deductions under national applicable
  legislation. This means that the living allowance is not just
  your gross salary, but additionally includes the compulsory
  employers’ contributions. In the Netherlands, these employers’
  contributions include insurance schemes that provide for
  decline in income due to unemployment (WW), accidents at
  work or occupational disability (WIA), illness (ZW) and
  company pension.
  How much these employers’ contributions amount to
  varies from country to country, but in the Netherlands they are
  around 50% of the employee’s gross salary (about one third of
  the salary sum in total).
  The MSCA host institution receives allowances for
  the benefit of the fellow from the EC and from that amount the
  institution has to pay the employers’ contribution and deduct
  wage tax and social security contributions. The remaining
  amount is your net salary which you receive in your bank
  account each month.
  -- 2 of 7 --
  2
  Furthermore, take into account that the yearly salary
  mentioned in the Work Programme is not necessarily divided
  into 12 equal parts. Salary conditions follow local practice and
  in many cases organisations are obliged to hire their
  employees according to the national collective labour
  agreements for a certain sector. These can determine, for
  example, an obligatory payment for summer holidays or as
  Christmas benefit. In these cases, the employer can split the
  yearly amount into 13 or 14 shares. Consequently, the
  monthly allowance may be lower than the yearly allowance
  divided by 12. On a yearly basis, you will receive the correct
  amount that is due (after taxation).
  2. Why do Marie Skłodowska-Curie fellows in other
  countries or even within the same institute receive more
  salary than I do?
  It seems unfair that a Marie Skłodowska-Curie fellow in
  another country, or even within your own host institution, with
  the same amount of experience as you have, receives more
  salary than you do. Don’t you both receive your grant from the
  European Commission (EC)? Indeed, the source is the same.
  However, a few factors influence the amount of the fellowship
  that you receive.
  First, in order to make sure that a Marie Skłodowska-
  Curie fellow has the same rights and duties and the same
  access to social security as other employees in the country
  where the fellow works, the EC decided that national
  regulations apply to all fellows.
  If you have an employment contract in the
  Netherlands, your employer will have to pay the compulsory
  employers’ contributions and you are obliged to pay income
  tax. Your employer will withhold the relevant amount for both
  employers’ contributions and income tax from your salary and
  transfer it to the tax authorities. The Netherlands has a
  progressive tax system, which means the amount of income
  tax deducted from your salary depends on how much you
  earn. The amount can vary between 35,75% and 49,50% of
  your gross salary (2026 rates), depending on the level of your
  income (the Human Resources department of your host
  institution can give you exact information). In some countries
  the fellowship is not taxed at all or tax deduction is much less.
  As a result your colleague in another country may receive a
  higher net salary than you do.
  Second, the overall level of the fellowship before
  taxation is influenced by the EC decision on the level of the
  allowances for all calls for proposals under a series of Work
  Programmes. If salaries are rising in Europe, then the MSCA
  living allowances usually also rise after a few years.
  Therefore, the living allowance for your project could be
  different than the living allowance for a project funded in
  another year.
  Finally, a country correction coefficient is applied to
  the living allowance according to the cost of living in the
  country where the fellowship is. These correction factors are
  updated by the European Commission for a series of Work
  Programmes, according to calculations by Eurostat..
  Furthermore, because of tax and social security treaties and
  legal ties to your country of origin, tax and social security
  contributions might be different compared to other MSCA
  fellows. So together these factors explain why your colleague
  MSCA fellow in another country or on a project funded in
  another year may receive a different amount than you do.
  3. Which allowances am I entitled to and which of them
  are taxed?
  The fellowship budget that the host institution receives from
  the European Commission is a gross amount, meant to pay
  the researcher and to pay for other costs directly related to the
  employment of the researcher. The total amount is divided by
  the European Commission in cost categories. Below you can
  find an explanation of the cost categories for doctoral
  networks (DN) and postdoctoral fellowships (PF) under
  Horizon Europe1:
  Cost categories with regards to the fellow
  For each month that you are employed as a MSCA fellow,
  your host organisation receives allowances from the EC. The
  researcher allowances are to be used to pay the researcher’s
  salary during the time of the project. The Research Executive
  Agency (REA) of the EC checks whether the entire amount
  has been used for the benefit of the researcher. If this appears
  not to be the case, REA will ask for corrective action (an
  additional payment at the end of the fellowship), to make sure
  that the entire amount intended for the researcher is indeed
  used to pay you.
  How your allowances are structured and which
  country correction coefficients apply, is determined by the
  Work Programme of the year of the call for proposals that
  funded your project. The amounts are not subsequently
  adapted, even if the work programme for later calls for
  proposals changes. Example: your project was funded by the
  2021 call, then the allowances and the correction coefficient
  mentioned in the Work Programme of 2021-2022 are
  applicable for the entire project duration. You can find the
  number of the call year in the grant agreement signed by the
  host institution and the EC. You can also ask your supervisor
  for the call year that applies to your project.
  The following allowances are to be paid to the researcher:
  Living allowance
  The living allowance is a financial contribution of the EC to the
  salary costs of the researcher (gross salary and employer’s
  social security charges). A correction coefficient is applicable.
  What about tax in the Netherlands?
  In the Netherlands, researchers on a MSCA
  fellowship typically have an employment contract
  with their host organisation rather than a fellowship. The living
  allowance of a MSCA fellow is liable to the same social
  security reductions and taxation that applies to the salary of
  other employed workers in the Netherlands.
  Mobility allowance
  The mobility allowance is meant to cover expenses linked to
  the personal household, relocation and travel expenses of the
  researcher and his/her family. The mobility allowance is not
  meant to cover travel expenses that are necessary for
  carrying out the research project (e.g. for field research,
  attending conferences).
  1 Marie Skłodowska-Curie STAFF EXCHANGE and COFUND fellowships have a different cost structure. Please contact your NCP for questions related
  to these schemes.
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  3
  Family allowance
  Researchers that that have a family (either by
  marriage/marriage equivalent or have dependent children) are
  entitled to a family allowance. Like the mobility allowance, the
  family allowance must be paid to the researcher for their own
  use. Family allowance can also be added to your allowances
  during the fellowship if your family status changes.
  Are the mobility and family allowance taxed?
  Whether or not the mobility and family allowance are
  taxed depends whether it is paid as a flat rate directly to you
  as a researcher, or treated as a reimbursement of expenses.
  In the first case, the allowance makes up part of your salary
  and is seen as income by the Dutch tax authorities. It is
  therefore taxed as salary. In the second case, when it is
  treated as a reimbursement of expenses, it is not seen as
  income and might not be taxed. Certain expenses may be
  reimbursed tax free by the employer if they qualify as such
  under Dutch tax law. Examples of expenses that may be
  compensated tax free are moving expenses and so-called
  extra territorial expenses. Ask your employer for more
  information. Notice however that in most cases, you can only
  make use of tax free reimbursement of actual ‘extra territorial
  costs’ if you are not already making use of a flat rate tax
  reduction instrument, called the 30% tax facility (see Q&A nr.
  8). The mobility and family allowance are mostly incorporated
  in your salary. However, it is advisable to discuss these
  options with the HR department of your host institution before
  signing the grant agreement.
  Cost categories with regards to the host organisation
  The following contributions are managed by the host
  organisation. These are granted as flat rates for various
  categories of expenses. This means that the host institution
  does not need to report about how they spent these cost
  categories.
  Research, Training and Networking Costs
  This contribution is managed by the host organisation for
  expenses related to the participation of the researcher in
  research and training activities (research expenses, meetings,
  conference attendance, training actions, courses, etc.). It is
  not paid to the researcher. In most cases, the researcher can
  just use lab materials, go to conferences, buy publications,
  etc, without having to monitor expenditure, in common
  agreement with the scientist in charge.
  Management and indirect costs
  This contribution is managed by the host organisation and is
  intended to cover the costs for the legal, ethical, financial and
  administrative management of the project. It can also be used
  to cover indirect costs (e.g. communication costs,
  water/gas/electricity, maintenance, insurance).
  4. According to the Work Programme I am entitled to a
  mobility allowance and/or family allowance, but I don’t
  see it on my salary slip. Is this correct?
  The host institution has to pay you the MSCA mobility
  allowance and/or family allowance on top of the MSCA living
  allowance. For MSCA fellows in the Netherlands, the level of
  the living allowance plus mobility allowance (and family
  allowance if applicable) is typically equal to or slightly lower
  than the obligatory minimum salary level for PhDs/postdocs
  according to Dutch law. The host institution is not obliged to
  pay the mobility allowance/family allowance on top of the
  salary if the super gross salary is already as high as the living
  and other allowances combined. If it is paid to you directly (not
  as a reimbursement of expenses), the fiscal rules in the
  Netherlands do not provide room for a different fiscal
  treatment of the mobility allowance and family allowance. It is
  seen as salary, the same as the living allowance. For this
  reason, you will typically not see the other allowances as a
  separate heading on your pay slip, they are incorporated in
  your basic salary.
  5. How to avoid double taxation?
  It is possible that even though you stay in the Netherlands,
  from a fiscal point of view, you are still seen as a non-resident
  tax payer. For example, because other family members still
  live in your country of origin and you visit them regularly.
  Because the Dutch employer performs his task as withholding
  agent on the source of income and the taxable country of
  residence will tax you on your world income, this may lead to
  double taxation.
  To avoid double taxation it is first important for the
  employer to make a correct judgment on what your taxable
  country of residency is. In most treaties the country of
  residence is determined by balancing someone’s social,
  economic and legal ties to a country. A strong social tie to the
  country of origin could be decisive.
  If the country of fiscal residency is not the same as
  the country of source income, the bilateral tax agreement
  applies. To avoid double taxation, the Netherlands has
  concluded tax treaties with a large number of countries. A tax
  treaty is an arrangement between two countries about which
  of them has the right to tax certain types of income. In this
  way, a situation is avoided where you would have to pay tax in
  two countries on the same income. Treaties with different
  countries are not always identical in content. If the
  Netherlands has concluded a tax treaty with the country from
  which you receive income, you can only find out about the
  exact tax consequences in the Netherlands by consulting the
  applicable treaty.
  6. Why do I receive the same salary amount as a PhD
  hired by a Dutch university?
  Employers in the Netherlands are obliged to pay their
  employees according to the rules set in a collective national
  labour agreement. Since in the Netherlands PhDs (in Dutch:
  AiO’s or promovendi) are hired as employees, their monthly
  salary is determined as well in such an agreement. MSCA
  fellows at universities in the Netherlands are almost always
  hired as employees and therefore the collective labour
  agreement also applies to them. Thus they must be treated
  the same as other employees. Also, when split up in monthly
  salaries, the MSCA fellowship amounts to roughly the same
  as a Dutch PhD salary (including all costs of taxation and
  social deductions), contrary to some other European countries
  where the local wage of a PhD student can be much lower
  than the amount of a MSCA fellowship. The Dutch employer is
  -- 4 of 7 --
  4
  obliged to pay at least the salary required by the collective
  labour agreement, therefore the host institution has to pay the
  difference between the living allowance (plus the mobility
  allowance and family allowance if applicable) and the legally
  required salary, if this is higher than the allowance received
  from the MSCA fellowship.
  Since the legally required salary for PhD students in
  the Netherlands is lower than the amount of the MSCA living
  allowance in the first year, but higher in the following years,
  the host university may compensate this in the salaries paid in
  year 2 and 3. So over 3 years, the total of the MSCA
  fellowship has been paid to the researcher (see example
  graphic below). This will be checked by REA.
  7. How will the fourth year of my PhD be funded?
  Within a MSCA Doctoral Training Network, the EU funds PhD
  positions for three years, since in most EU countries PhDs are
  three years. In the Netherlands it usually takes four years to
  finalize a PhD. The MSCA allowances for the researcher
  (living, mobility and family allowance) should be used in three
  years. If Dutch host institutes participate in an DN and want to
  offer a four-year PhD position, they should take care of the
  funding for the fourth year themselves. Of course, when
  starting a position as a researcher in a DN, it should be clear
  whether it concerns a three-year or four-year position.
  8. Do I qualify for the 30% tax facility?
  Disclaimer: changes to the 30% tax rule are expected to be
  implemented in 2027.
  The Netherlands’ tax authority allows employers to provide
  international employees in the Netherlands a tax-free
  compensation for the extra expenses incurred by working
  outside their home country (the so-called extra territorial
  costs). This can be done by reimbursing actual extra territorial
  costs. The Tax Office has a list of expenses that are eligible
  as extra territorial costs. It is also possible to opt for a flat-rate
  method through the ‘30% tax facility’. This means that a fixed
  allowance of up to 30% of an expatriate's salary can be paid
  tax-free. It is easier to administrate, and in most cases more
  profitable for researchers on a MSCA fellowship because the
  30% is calculated over the total sum of your salary, which
  includes the MSCA living allowance, mobility allowance and
  family allowance. Whereas if you opt for the actual
  reimbursement of ‘extraterritorial costs’, only part of the MSCA
  fellowship - the mobility and family allowance – will be eligible.
  You and your employer must apply for the 30% tax facility
  jointly. The Dutch tax administration decides whether you are
  eligible or not.
  An important eligibility rule is that you have specific
  expertise that is scarce in the Netherlands. This is determined
  by a minimum annual salary threshold of more than € 48.013
  (2026 rates), exclusive of the tax free allowance under the
  30% facility. For employees who are younger than 30 years
  and who have a Dutch university Master’s degree or an
  equivalent degree in a country other than the Netherlands, a
  lower threshold of minimum € 36.497 is applicable (2026
  rates). This threshold is indexed every year. However, this
  salary threshold does not apply for scientific personnel
  (including PhD students) working at qualifying scientific
  institutions, or medical trainees at qualifying institutions. In
  other words, if you are a MSCA fellow and you have a
  contract with a university or some research centres, you do
  not have to meet the salary threshold to qualify for the 30%
  facility. If you work as a MSCA fellow in the non-academic
  sector, you do have to meet this threshold.
  Another eligibility rule is that you need to be an
  ‘incoming employee’. This means that you need to have
  resided outside the so-called foreign border region (defined as
  within a range of 150 kilometres from the Dutch border) for
  more than two thirds of the previous 24 months. If you have
  stayed in the Netherlands for your PhD research and you start
  a job in the Netherlands within 1 year after receiving your PhD
  degree, you can still qualify for the 30% tax facility even
  though you were staying in the Netherlands for more than 8
  months in the 24 months prior to the start of your employment.
  Be prepared that the tax administration expects the employee
  to provide solid proof of t
  
  […tekst ingekort]

• Horizon Europe - Marie Skłodowska-Curie Actions (MSCA)Uitvoerder/loket · rvo.nl10 jul 2026
  Toon brontekst

  Direct naar de content Menu Home Horizon Europe | Onderzoek en Innovatie Horizon Europe - Marie Skłodowska-Curie Actions (MSCA) Horizon Europe - Marie Skłodowska-Curie Actions (MSCA) Open voor aanvragen View this page in English De inhoud van deze pagina is gecontroleerd op 14 april 2026 Wilt u onderzoek doen in het buitenland of onderzoekers uit het buitenland in dienst nemen? De Marie Skłodowska-Curie Actions (MSCA) bieden beurzen om de carrière van onderzoekers te ondersteunen. Internationale mobiliteit maakt een belangrijk onderdeel uit van deze beurzen. Blijf op de hoogte via e-mail De MSCA bieden beurzen voor onderzoekers vanuit alle wetenschappelijke disciplines. Het gaat om beurzen voor zowel individuele onderzoekers als voor samenwerkingsverbanden van kennisinstellingen en bedrijven. De Europese Commissie (EC) wil op deze manier de onderzoek-vaardigheden van onderzoekers ontwikkelen en hen betere carrièreperspectieven bieden. Met deze beurzen moet het voor onderzoekers aantrekkelijker worden om in Europa te komen én te blijven werken. Verschillende typen MSCA De MSCA bieden verschillende mogelijkheden om voor een bepaalde periode onderzoek te doen in het buitenland. Ze bieden ook mogelijkheden om buitenlandse onderzoekers tijdelijk in dienst te nemen. De verschillende MSCA zijn: Doctoral Networks (DN) Trainingsnetwerken voor het opleiden van PhD kandidaten. De DNs organiseren doctorale programma’s in een samenwerkingsverband (consortium) tussen universiteiten, onderzoeksinstituten, bedrijven en andere sociaaleconomische stakeholders uit verschillende landen binnen en buiten Europa. Door samen op te trekken kan een consortium beginnende onderzoekers zowel binnen als buiten de academie vaardigheden op laten doen en trainingen aanbieden. Zowel binnen het onderzoek als overdraagbare vaardigheden die relevant zijn voor innovatie en de toekomstige carrières. Postdoctoral Fellowships (PF) Individuele beurzen voor meer ervaren onderzoekers (met PhD en maximaal 8 jaar onderzoekservaring) die hun onderzoek in het buitenland willen vervolgen, nieuwe vaardigheden willen op doen en hun carrière willen ontwikkelen. Staff Exchange Intersectoraal en internationaal stafuitwisselingsprogramma. COFUND Co-financiering van regionale, nationale en internationale beursprogramma's. MSCA and Citizens Financiering voor het organiseren van activiteiten in het kader van de European Researchers' Night, om onderzoek dichter bij de burger te brengen. Budget Het budget voor MSCA bedraagt € 6,64 miljard voor de periode 2021-2027. De beurs bestaat bij de meeste MSCA uit: een vergoeding voor het salaris van de onderzoeker: de zogenaamde toelage voor levensonderhoud ('living allowance') en mobiliteitstoelage ('mobility allowance'); en een budget voor onderzoeks- en trainingskosten van deze onderzoeker en een vergoeding voor managementkosten. Het totale budget per beurs of actie is daarom afhankelijk van het aantal aan te nemen onderzoekers en het aantal maanden. Voorwaarden De EC publiceert jaarlijks oproepen voor voorstellen ('calls for proposals') voor de verschillende MSCA. Iedere actie heeft 1 deadline per jaar. Voor iedere actie gelden andere regels voor wie kan indienen en voor welke onderzoekers de beurs geschikt is. Lees meer op de MSCA website Zoek een geschikte oproep In het Funding & Tenders portal van de Europese Commissie ziet u welke calls op dit moment open zijn en vindt u alle belangrijke documenten met de regels voor deelname. Een voorstel indienen doet u ook in dit online portaal. Vragen over MSCA of hulp nodig bij uw projectvoorstel? Neem contact op met onze adviseurs als u advies nodig heeft over uw aanvraag of project. Of mail naar horizon.mariecurie@rvo.nl. Veelgestelde vragen In onderstaand document 'FAQ MSCA financial aspects' (pdf, Engelstalig) vindt u antwoord op de meest gestelde financiële vragen van onderzoekers die deelnemen aan een MSCA-project. FAQ MSCA financial aspects April 2026 PDF document | 434.01 KB Blijf op de hoogte Wilt u op de hoogte blijven van de ontwikkelingen rondom de MSCA? Meld u dan via ons interesseformulier om op de hoogte te blijven en uitnodigingen te ontvangen voor evenementen. Meer weten? De Rijksdienst voor Ondernemend Nederland (RVO) is het nationaal contactpunt (NCP) voor Horizon Europe. RVO adviseert organisaties bij het indienen van hun voorstel en organiseert trainingen en informatiebijeenkomsten. Bekijk het overzicht met trainingen en workshops en zoek een geschikte training in onze agenda. In opdracht van: Ministerie van Economische Zaken Hoort bij: Innovatie, onderzoek en onderwijs