In a Proof of Concept proposal, can the related costs for establishing a company (i.e. accountant, notary) be considered eligible?
Yes, the related costs for establishing a company (i.e. accountant, notary) could be considered eligible, but only if the establishment of the company happens during the duration of the project and only if there is a need to bring a product on the market.The establishment of the company should not be an end in itself, it must be a mean to an end.
Hence, either the POC project will bring a finished product on the market (and this result will happen during the project lifetime), or the cost of establishing the company is not eligible. As this result can hardly be planned in advance, it would be advisable not to include this type of costs in the budget.