GL D IX 1.2 Decisions on the apportionment of costs

Apportionment of costs must be dealt with in the decision on the opposition. This apportionment will form part of the main decision and will be incorporated in the operative part of the decision.[Rule 88(1); ]
The decision will deal only with the obligation on the party or parties concerned to bear costs. The actual amounts to be paid by one party to another must be dealt with in the decision on the fixing of costs (see D‑IX, 2).
A statement that the parties will bear their own costs may be incorporated in the grounds for the decision on the opposition and must be included in cases where one of the parties to the proceedings has submitted a request for a decision on the apportionment of costs which the opposition division does not consider justified.
A decision to apportion costs may be made by the opposition division of its own motion, even if no application for the apportionment of costs has been made.
In the absence of an express decision on the apportionment of costs, each of the parties concerned must bear its own costs.

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EPC Implementing Rules

EPO Guidelines - D Opposition and Limitation/Revocation Procedures

EPO Guidelines - E General Procedural Matters