How to claim a training school trainee grant

 

Step 1 - Create an eCost profile

In order to create an eCost profile proceed to the page

http://www.cost.eu/ecost

and follow the link "Register a new e-COST profile."

Note: if you already created an ecost profile in the past, e.g. for submitting a STSM proposal or participating to a COST meeting, you do not need to create a new profile.

During the creation of the profile you will be required to provide a bank account on which you will receive COST-related reimbursements. If you have the possibility to do so, please use an institutional bank account (e.g. the account of your University). This will avoid taxation issues (see below for additional details).

 

 

Step 2 - Sign your trainee grant letter

You will receive a grant letter on the email account connected to your eCost profile. The grant letter is the official communication by the IC0902 MC that you have been awarded a supporting grant to attend the training school.

You are required to formally accept the grant by printing the grant letter, signing it and sending it to the Grant Holder address indicated in the letter itself.

 

 

Step 3 - Attend the school and sign the attendance list

In order to receive your grant you are required to attend the school and sign the attendance list on each day of the school. After the school, following the verification of the attendance list, the Grant Holder will issue the payment of the grant.

 

 

Additional information required for receiving your grant

If this is the first time you ask for a reimbursement to IC0902 you will need to provide some additional information required to be introduced in the accounting system, that is:

  1. your place of birth,
  2. your complete address,
  3. if you are italian, your fiscal code.

Please send the information by email at the address This e-mail address is being protected from spambots. You need JavaScript enabled to view it  .

 

Taxation of flat rate reimbursements

According to the Italian rules for payments not supported by receipts, the Grant Holder will be forced to apply a taxation (ritenuta d’acconto) to all expenses without receipts. The taxation rate depends on whether the participant pays her/his taxes in Italy or not:

  • for participants paying their taxes in Italy the taxation applied is equal to 20%. Based on the rates set by the COST, this would lead for example for a grant of 600 €  to an actual grant value of 600*0.8=480 €. 
  • for participants paying their taxes outside Italy the taxation applied is equal to 30%. Based on the rates set by the COST, this would lead for example for a grant of 600 €  to an actual grant value of 600*0.7=420 €.

There are a few ways to avoid the application of the taxation, as explained below.

 

- Participants paying their taxes in Italy

The only way for Italian taxpayers to avoid the taxation is to register on eCost an institutional bank account rather than a personal one. In case the participant works for a University or a public body (e.g. a government-funded research center) this will allow reimbursements to be issued without any tax deduction.

 

- Participants paying their taxes outside Italy

Participants paying their taxes in a country different from Italy have the following different options to avoid taxation on reimbursements:

1) Register on eCost an institutional bank account rather than a personal one. In case the participant works for a University or a public body (e.g. a government-funded research center) this will allow reimbursements to be issued without any tax deduction.

2) Send a declaration released by the tax office stating that the participant is a fiscal resident in her/his country, taking advantage of a treaty between Italy and the country itself to avoid double taxation, if such treaty exists*. Participants can use the double taxation form available here, by submitting it to the tax office and have it signed**. The declaration must be sent in electronic form, together with a scanned copy of passport of the participant. The declaration should also be sent in original by express courier at the following address:

Stefania Della Corte
Sapienza Innovazione
European Project Office
Viale Regina Elena, 295
00161 Rome, Italy

 

In this way, again, reimbursements will be issued without any tax deduction.

 


* the list of countries that signed a fiscal treaty with Italy can be found here.

** Note that the form was provided by our administration as a template, but a similar one in English emitted by the tax office of the participant's country and stating that she/he pays her/his taxes in that country will work as well.

 

 

 
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