To access Windows Server, you need a Windows Server CAL. This CAL grants access to basic server services like file sharing, printing, and authentication. It is required for any user or device accessing the server, directly or indirectly.
A Remote Desktop Services (RDS) CAL is an additional license required for Remote Desktop Services such as remote desktop sessions or virtual apps. Both a Windows Server CAL and an RDS CAL are needed for remote access.
RDS CALs include a product key and must be activated. Windows Server CALs do not require activation.
Exception: Up to two users or devices can access the server for admin purposes only—no CALs required.