Annexes to COM(2025)160 - Signing and provisional application of the Agreement with Switzerland on the participation of Switzerland in Union Programmes - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2025)160 - Signing and provisional application of the Agreement with Switzerland on the participation of Switzerland in Union ... |
|---|---|
| document | COM(2025)160  |
| date | April 9, 2025 |
2. BUDGET LINES:
Horizon Europe
Revenue line (Chapter/Article/Item): 6 0 1 0 — Horizon Europe — Assigned revenue
Amount budgeted for the year concerned:
The revenues will be assigned to the following expenditure line (Chapter/Article/Item):
Whole article 01 01 01 (01 01 01 01, 01 01 01 02, 01 01 01 03, 01 01 01 11, 01 01 01 12, 01 01 01 13, 01 01 01 71, 01 01 01 72, 01 01 01 73, 01 01 01 74, 01 01 01 76)
Whole article 01 02 01 (01 02 01 01, 01 02 01 02, 01 02 01 03)
Whole article 01 02 02 (01 02 02 10, 01 02 02 11, 01 02 02 12, 01 02 02 20, 01 02 02 30, 01 02 02 31, 01 02 02 40, 01 02 02 41, 01 02 02 42, 01 02 02 43, 01 02 02 50, 01 02 02 51, 01 02 02 52, 01 02 02 53, 01 02 02 54, 01 02 02 60, 01 02 02 61, 01 02 02 70)
Whole article 01 02 03 (01 02 03 01, 01 02 03 02, 01 02 03 03)
Whole article 01 02 04 (01 02 04 01, 01 02 04 02)
Article 01 02 05
Budget line 20 XX Administrative expenditure of the European Commission.
Erasmus+
Revenue line (Chapter/Article/Item): 6 0 1 0 — Erasmus+ — Assigned revenue
Amount budgeted for the year concerned:
The revenues will be assigned to the following expenditure line (Chapter/Article/Item):
Whole article
Erasmus+ (Heading 2 : 07.030101, 07.030102, 07.0302, 07.0303, 07.010201.xx, 07.010275)
Erasmus+ (Heading 6 : 15.020102, 14.020150, 14.010175, 15.010175).
Budget line 20 XX Administrative expenditure of the European Commission
EU4Health
Title 6 : Revenue, contributions and refunds related to Union policies, Chapter 6 1 : Cohesion, resilience and values, Article 6 1 1 : Recovery and Resilience, and item :
6113 EU4Health programme - Assigned revenue
The revenues will be assigned to the following expenditure lines:
| Budget line | Title |
| 06 01 05 73– Heading 2b | European Health and Digital Executive Agency — Contribution from the EU4Health programme |
| 06 01 05 01– Heading 2b | Support expenditure for the EU4Health Programme |
| 06 06 01– Heading 2b | EU4Health Programme |
| 20 02 01 01 – Heading 7 | Contract agents |
| 20 04 01– Heading 7 | Information systems |
Digital Europe
Revenue line (Chapter/Article/Item): 6 0 2 2 — Digital Europe Programme — Assigned revenue
Amount budgeted for the year concerned: 19 296 000
The revenues will be assigned to the following expenditure line (Chapter/Article/Item):
| 02 01 30 01 | Support expenditure for the Digital Europe Programme |
| 02 01 30 73 | European Health and Digital Executive Agency — Contribution from the Digital Europe Programme |
| 02 04 02 10 | Digital Europe Programme - High-performance computing |
| 02 04 03 00 | Digital Europe Programme - Artificial intelligence |
| 02 04 04 00 | Digital Europe Programme - Skills |
| 02 04 05 01 | Digital Europe Programme - Deployment |
| 02 04 05 02 | Digital Europe Programme - Deployment / Interoperability |
| Budget line 20.XX | Administrative expenditure of the European Commission |
3. FINANCIAL IMPACT 14
◻ Proposal has no financial implications
◻ Proposal has no financial impact on expenditure but has a financial impact on revenue
☑ Proposal has a financial impact on assigned revenue
The effect is as follows:
Horizon Europe
(EUR million to three decimal place)
| Revenue line | Impact on revenue | XX months period starting dd/mm/yyyy (if applicable) | Year N (2025) |
| 6 0 1 0 | 1 934.043 | 36 months starting 01/01/2025 | 636.724 |
| Situation following action | |||
| Revenue line | 2025 | 2026 | 2027 |
| 6 0 1 0 | 636.724 | 640.836 | 656.483 |
| Expenditure line | 2025 | 2026 | 2027 |
| Articles 01 01 01; 01 02 01; 01 02 02; 01 02 03; 01 02 04; 01 02 05 | 621.194 | 622.171 | 631.234 |
| 20 XX | 15.530 | 18.665 | 25.249 |
Erasmus+
(EUR million to three decimal place)
| Revenue line | Impact on revenue | XX months period starting dd/mm/yyyy (if applicable) | Year N (2027) |
| 6 0 1 0 | 181,1 | 12 months starting 01/01/2027 | 181,1 |
| Revenue line | 2027 |
| 6 0 1 0 | 181,1 |
| Expenditure line | 2027 |
| Articles : 07.030101, 07.030102, 07.0302, 07.0303, 07.010201, 07.010275 | 174,1 |
| 20 XX | 7,0 |
EU4Health
(EUR million to one decimal place)
| Revenue line | Impact on revenue 15 | 24 months period starting 01/01/2026 | Year N |
| Article 6113 | 47,738 16 | 01/01/2026 17 | 31/12/2027 |
| Revenue line | 2026 18 | 2027 |
| Article 6113 | 23,869 | 23,869 |
(EUR million to one decimal place)
| Expenditure line | Title | 2026 allocation |
| 06 01 05 73 | European Health and Digital Executive Agency — Contribution from the EU4Health programme | 0,684 |
| 06 01 05 01 | Support expenditure for the EU4Health Programme | 0,292 |
| 06 06 01 | EU4Health Programme | 22,425 |
| 20 02 01 01 | Contract agents | 0,234 |
| 20 04 01 | Information systems | 0,234 |
Digital Europe
EUR million to three decimal place)
| Revenue line | Impact on revenue | XX months period starting dd/mm/yyyy (if applicable) | Year N (2025) |
| 6 0 2 2 | 59.875 | 36 months starting 01/01/2025 | 19.296 |
| Situation following action | |||
| Revenue line | 2025 | 2026 | 2027 |
| 6 0 2 2 | 19.296 | 18.793 | 21.786 |
| Expenditure line | 2025 | 2026 | 2027 |
| Articles 02 01 30 02 04 02 02 04 03 02 04 04 02 04 05 | 18.826 | 18.245 | 20.948 |
| 20 XX | 0.470 | 0.548 | 0.838 |
4. ANTI-FRAUD MEASURES
Article 325 of the Treaty on the functioning of the European Union (TFEU) requires the Commission to counter fraud and any illegal activities affecting the financial interests of the Union. Preventing and detecting fraud is therefore a general obligation for all Commission Services in the framework of their daily activities involving the use of resources.
Any fraud or irreguralities involving EU funds has a particularly negative impact on the reputation of the Commission and the implementation of EU policies. The current Commission Anti-Fraud Strategy (COM(2019)196) was adopted on 29 April 2019, to replace the 2011 Strategy. It is a policy document setting out the Commission’s priorities in the fight against fraud in view of the 2021-2027 multiannual financial framework. The 2019 CAFS’ main objectives are to 1) “further improve the understanding of fraud patterns, fraudsters’ profiles and systemic vulnerabilities relating to fraud affecting the EU budget” (data collection and analysis), and 2) “optimise coordination, cooperation and workflows for the fight against fraud, in particular among Commission services and executive agencies” (coordination, cooperation and processes). The strategy is accompanied by an Action Plan which was revised in July 2023 and which, like its predecessor, seeks to strengthen all parts of the anti-fraud cycle: prevention, detection, investigation and correction.
The guiding principles and target standards of the 2019 CAFS are:
• zero tolerance for fraud;
• fight against fraud as an integral part of internal control;
• cost-effectiveness of controls;
• professional integrity and competence of EU staff;
• transparency on how EU funds are used;
• fraud prevention, notably fraud-proofing of spending programmes;
• effective investigation capacity and timely exchange of information;
• swift correction (including recovery of defrauded funds and judicial/administrative sanctions);
• good cooperation between internal and external players, in particular between the EU and national authorities responsible, and among the departments of all EU institutions and bodies concerned;
• effective internal and external communication on the fight against fraud.
Articles 11 to 14 of the Agreement contain detailed provisions concerning the Sound Financial Management, which also includes anti-fraud measures. These meausures are to be applicable horizontally to ensure protection of EU financial interests across Union Programmes or activities covered in the future Protocols potentially to be adopted by the Joint Committee under the Agreement to associate the Swiss Confederation to a number of Union programmes or activities. They are applicable also to Protocols, as Protocols and Annexes constitute an integral part thereof.
Notably, Articles 11 and 12 of the Agreement provide for the necessary details, processes as well as allow for flawless execution of tasks by the bodies in order to safeguard the financial interests of the EU (the European Commission or by other persons mandated by the European Commission, which includes the European Anti-Fraud Office (OLAF), the European Court of Auditors and the European Public Prosecutor’s Office (EPPO)). Througout the implementation of the Programmes or activities covered by the Protocols to the Agreement, the principle remains intact: the financial interests of the EU are to be protected by means of proportionate measures, including measures relating to the prevention, detection, correction and investigation of irreguralities, including fraud, to the recovery of funds lost, wrongly paid or icorrectly used and, where appropriate, to the imposition of the administrative penalties.
In accordance with the Financial Regulation, any person or entity receiving Union funds is to fully cooperate in the protection of the financial interests of the Union, grant the necessary rights and access to the Commission, OLAF, the Court of Auditors and ensure that any third parties involved in the implementation of Union funds grant equivalent rights. As expressly provided in Article 11(4) of the Agreement, reviews and audits may be carried out also after the suspension of application of a Protocol, cessation of application or termination of the Agreement.
The Agreement ensures the possibility for OLAF may carry out administrative investigations, including on-the-spot checks and inspections, on the territory of the Swiss Confederation of a Swiss entity that is party to a relevant funding agreement or a Swiss entity third party implementing the funding agreement under a contract, in accordance with, and to the extent provided in, the relevant funding agreement and other applicable contract. When exercising their duties in the territory of the Swiss Confederation, the European Commission and OLAF shall act in a manner compatible with Swiss law.
Reviews and audits may be carried out by the Union officials, in particular officials of the European Commission and the European Court of Auditors, or by other persons mandated by the European Commission. When exercising their duties in the territory of the Swiss Confederation, the European Commission or other persons mandated by the European Commission shall act in a manner compatible with Swiss law.
The Swiss authorities shall cooperate, in accordance with applicable international cooperation instruments with the authorities of the Union or of the Member States competent for the investigation and prosecution of criminal offences affecting the financial interests of the Union, including bringing to judgment alleged perpetrators and accomplices of the said criminal offences. Requests submitted to pursuant to applicable international cooperation instruments may include as applicable requests made in relation to investigations or prosecutions of the EPPO. This allows for a cooperation with the EPPO as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law.
Furthermore the Agreement provides for effective mechanism to ensure enforcement of Commission decisions on the territory of the Swiss Confederation.
5. OTHER REMARKS
The method for calculation of the financial contribution of the Swiss Confederation across Union programmes is defined in Article 7 on financial conditions suplemented by Articles 8 and 9 of the Agreement and Annex I on financial implementation provisions of the Agreement.
As regards EU4Health, the estimated distribution of the associated country contribution to the different budget lines of the programme is based on the relative share of each budget line on the budget of the programme in the EU budget (C1 appropriations, based on the Financial programming 2021-2027, including estimated top-up from fines – Article 5 of the Multiannual Financial Framework). An indicative amount of the associated country contribution will also serve to cover the decentralised administrative expenses (External personnel / Other management expenditure).
(1) Agreement on Air Transport, Agreement on the Carriage of Goods and Passengers by Rail and Road, Agreement on the Free Movement of Persons, Agreement on Mutual Recognition in Relation to Conformity Assessment, Agreement on Trade in Agricultural Products, all signed on 21 June 1999 (OJ L 114, 30.4.2002, p. 1).
(2) Framework Agreement for scientific and technical cooperation between the European Communities and the Swiss Confederation (OJ L 313, 22.11.1985, p. 6–8) and Council Decision of 9 February 1987 concerning the conclusion of the Framework Agreements for scientific and technical cooperation between the European Communities and the Kingdom of Sweden, the Swiss Confederation, the Republic of Finland, the Kingdom of Norway and the Republic of Austria (OJ L 71, 14.3.1987, p. 29–29).
(3) Council Decision of 4 December 2014 approving the conclusion by the European Commission, on behalf of the European Atomic Energy Community, of the Agreement for scientific and technological cooperation between the European Union and European Atomic Energy Community and the Swiss Confederation associating the Swiss Confederation to Horizon 2020 — the Framework Programme for Research and Innovation and the Research and Training Programme of the European Atomic Energy Community complementing Horizon 2020, and regulating the Swiss Confederation's participation in the ITER activities carried out by Fusion for Energy (OJ L 370, 30.12.2014, p. 19–20).
(4) Agreement between the European Economic Community and the Swiss Confederation establishing cooperation in the field of education and training within the framework of the Erasmus programme (OJ L 332, 03.12.1991, p. 52-60).
(5) Agreement on Air Transport, Agreement on the Carriage of Goods and Passengers by Rail and Road, Agreement on the Free Movement of Persons, Agreement on Mutual Recognition in Relation to Conformity Assessment, Agreement on Trade in Agricultural Products, all signed on 21 June 1999 (OJ L 114, 30.4.2002, p. 1).
(6) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (recast) (OJ L, 2024/2509, 26.9.2024, p 1).
(7) Regulation (EU) 2021/695 of the European Parliament and of the Council of 28 April 2021 establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination (OJ L 170, 12.5.2021, p. 1).
(8) Regulation (EU) 2021/817 of the European Parliament and of the Council of 20 May 2021 establishing Erasmus+: the Union Programme for education and training, youth and sport and repealing Regulation (EU) No 1288/2013 (Text with EEA relevance) (OJ L 189, 28.5.2021, p. 1).
(9) Regulation (EU) 2021/694 of the European Parliament and of the Council of 29 April 2021 establishing the Digital Europe Programme and repealing Decision (EU) 2015/2240 (Text with EEA relevance) (OJ L 166, 11.5.2021, p. 1–34).
(10) Council Decision (EU, Euratom) 2024/995 of 12 March 2024 authorising the opening of negotiations with the Swiss Confederation on institutional provisions in agreements between the European Union and the Swiss Confederation related to the internal market, on an agreement on the Swiss Confederation’s participation in Union programmes and on an agreement that forms the basis for the Swiss Confederation’s permanent contribution to the Union’s cohesion (OJ L, 2024/995, 26.3.2024).
(11) The text of the Agreement is published in OJ, L […].
(12) The date from which the Agreement will be provisionally applied will be published in the Official Journal of the European Union.
(13) The Protocol III on the participation of Switzerland in the EU4Health Programme stipulates that Switzerland can participate as an associated country in and contribute to specific parts of the EU4Health Programme established by Regulation (EU) 2021/522. The specific parts relate to crisis preparedness as covered by the Agreement between the European Union and the Swiss Confederation on Health.
(14) All figures for years 2026 and 2027 which are quoted in this section are indicative, and correspond to the latest estimates available.
(15) The amount is an estimation based on the formula or method defined under section 4.
(16) The total amount is slightly different from the total amount in the below table due to rounding of the annual amounts up to one decimal.
(17) Switzerland shall participate in the EU4Health Programme from 1 January of the year following the entry into force of the Agreement between the European Union and the Swiss Confederation on Health, for the remaining duration of the EU4Health Programme or until the end of the Multiannual Financial Framework 2021-2027, whichever is shorter.
(18) The amount is based on the Crisis Preparedness envelope programmed in the 2024 EU4Health Work Programme.