SAP B1 Licence Requirements
CRM for Outlook technically does not require an SAP Business Licence in order to just view data on the context tab. If you want to use the "My data" tab or use some of the creation/update features (Create license, update business partner, add link, create service call ect.)you need a SAP License. The type of SAP License needed (pro, limited, logistic ect.) is dependent on the function. The rule is that if you can go into the B1 Client and perfrom the operation you can also do it in CRM for Outlook. So in short it is up to SAP's license type rules.
If your SAP Business One installation has bespoke user permissions set up (e.g. with the B1 Usability Pack) then these permissions will not be carried across into CRM for Outlook. Instead, these permissions can be set up on the Boyum portal.
The following are screenshots of the options available for these permissions: