Although the Cohesion Policy funds are part of the Union budget, the way they are spent is based on a system of shared responsibility between the European Commission and national authorities:
For each operational programme, the national authority appoints:
Budgetary commitments for programmes are made per annual proportion and per fund. However, the amount corresponding to 50 % of the contribution for the years 2026 and 2027 (‘flexibility amount’) per programme under the Investment for jobs and growth goal in each Member State is definitively allocated to each programme only the mid term review.
A portion of the budgetary commitment is automatically decommitted by the Commission if it remains unused or if no payment application has been received by the end of the third year following the year of the budgetary commitment. This period is shortened to two years for exclusively for the commitments for year 2027.
Co-financing ceilings | Maximum co-financing rates |
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Maximum Co-financing ceilings |
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Eligible expenditure |
Eligible expenditure is incurred between 1.1.2021 - 31.12.2029. Co-financed transactions must not be completed before the start date for eligibility. Rules are established at national level except where the specific fund rules state otherwise. |
Co-financing ceilings | Maximum co-financing rates |
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Maximum Co-financing ceilings |
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Eligible expenditure |
Eligible expenditure is incurred between 1.1.2014 - 31.12.2023. Co-financed operations must not be completed before the start date for eligibility. Rules are established at national level except where the specific fund rules state otherwise. |