Hi, I am A. Stevens here to help with your question! It depends on how you have the users set up. Do you have an Active Directory domain in place on the Server 2012 machine?
So if the users are accessing via their AD account to any machine on the same domain you wouldn't need to have a duplicate license on the 2nd machine, it would carry over
I hope I was able to help you today. If you are satisfied with my answer, rating my answer with positive feedback with the stars above would be greatly appreciated. If you do have any additional questions please do feel free to post them here. Thank you for using Just Answer! Have a Great Day!
Sorry, it is true of the Server CAL but not the RD CAL. But since you users will not be accessing the main server anymore directly, you would only need to transfer the RD CAL's to the new machine you are planning to setup for access.