Since the late 1990s the notion of a plurilingual and pluricultural competence as elaborated by Coste, Moore and Zarate (1997) has had a strong impact on the didactics of languages. Several plural approaches have been developed which aim at developing competences in several languages and/or cultures (Melo-Pfeifer & Reimann, 2018; Reissner, 2010; Tost Planet, 2010), with intercomprehension didactics being one of them. However, existing frameworks (e.g. the Cadre de référence pour les approches plurielles des langues et des cultures (CARAP)/Framework of reference for pluralistic approaches to languages and cultures (FREPA) (Candelier et al., 2007, 2010), or the Companion volume of the Common European framework of reference for languages (Council of Europe, 2018)) do not adequately describe the specific competences that underly intercomprehensive activities. In our contribution, we will present the framework of reference for intercomprehension (= IC) developed within the European project EVAL-IC (Evaluation des compétences en intercompréhension, Erasmus+). The framework is based on a dynamic and complex competence model, comprising of six levels of competence which can be regrouped into three larger levels (basic, advanced, expert). It provides descriptors for the following intercomprehensive activities: written and oral receptive IC; written and oral interproduction; and written and oral interactive IC as well as a global description of each level. The work carried out might also help to apply or further develop plurilingual and pluricultural approaches in higher education.