Income tax declaration in France

Applicable to:  Members of the personnel

General

This page is intended to provide members of the personnel domiciled in France with general information on how salaries and emoluments paid by CERN should be indicated on the income declaration form.
The information given below does not absolve members of the personnel from the requirement to comply with the national tax laws applicable to them (c.f. Article S V 2.02 of the Staff Rules), especially those of the Host State in which they reside, with which they must be acquainted and by which they must abide.

For any other income, members of the personnel should refer to the notes sent out with the income declaration form. The local Service des impôts des particuliers (SIP, private citizens’ tax office) will then determine the applicable taxation, if any.

In addition, in order to help members of the personnel to complete their income declaration forms, the Valserhône SIP has prepared a document containing responses to the most common questions received by the HR Department, which the Organization has decided to publish in agreement with the SIP. A recording of the public meeting that took place on 26 February 2019 to discuss these questions, including the presentation by representatives of the Valserhône SIP, is also available.

Please address all specific questions directly to your local SIP (Service des impôts des Particuliers).

Procedure

1. Who must complete a declaration form?

All members of the personnel (irrespective of the category of personnel to which they belong) considered to be “domiciled in France” (see point 1.1 of the document prepared by the Valserhône SIP) must complete a declaration. Consequently, members of the personnel must themselves determine whether or not they are “domiciled in France” by referring to the criteria laid down by the SIP, notably:

  • if their primary residence is in France (in particular if their spouses/partners and/or children reside with them); or
  • if they reside in France for more than 183 days (6 months) per year without significant absences.

However, only the SIP can assess individual circumstances. In the case of a specific problem, members of the personnel should contact their local SIP.

N.B.: 

  • CERN pensioners

Since CERN pensioners are taxed under the conditions of ordinary law, including the CERN pension. Section 3 below therefore does not apply to these incomes.

  • Former members of personnel benefiting from CERN unemployment insurance benefits​

Unemployment insurance benefits paid to former CERN members of personnel are imposed under the conditions of ordinary law. Section 3 below therefore does not apply to these incomes.

2. When to complete the declaration form?

The online declaration is now mandatory for everyone. Only persons who are technically or otherwise unable to subscribe to a tele-declaration may continue to file a declaration on paper.

Members of the personnel who have opted for the "paperless" option will be notified of the opening of the online declaration service at the e-mail address they have indicated in their personal space, and will be able to complete their declaration income when the online service is opened.

Those who have not opted for the "paperless" option, or do not complete a tele-declaration, will receive the paper income declaration in a staggered manner from mid-April to the end of April. Those who do not receive it directly, and in particular those who file a declaration in France for the first time, will be able to download it on the website of the the Ministry of Economy and Finance (tax administration - form and corresponding notices) or to take it from the SIP, from the Centres des Finances Publiques (treasureries) or the local town hall.

The deadlines to submit the online declaration have been set as:

  • day/month/2020 (date to be published later) for departments 01 to 19,
  • day/month/2020 (date to be published later) for departments 20 to 49,
  • day/month/2020 (date to be published later) for departments 50 to 974/976.

The deadline for filling paper declarations is set at day/month/2020 (date to be published later), postmarked (including for non-residents in France required to file a declaration).

3. How to complete the declaration form?

3.1 Members of the personnel who receive an annual internal taxation certificate

Each year, the Organization levies an internal tax (calculated according to the CERN scale) on the financial and family benefits that it pays to the members of the personnel. Those members of the personnel receive from the CERN administration an annual internal taxation certificate and are therefore exempt from national taxation on salaries and emoluments paid by CERN.

In any case:

  1. Under the heading “Traitements, Salaires”, they must not indicate the amount of the financial and family benefits paid by CERN, which are subject to internal taxation by the Organization.
  2. They must tick box 8FV, "Divers", in Part 8 of the form. On the online declaration, this part is accessible in step 3 "Revenus et charges" under the heading "Divers", by ticking the box entitled "Taux moyen d'imposition des Non-résidents, retenue à la source, comptes à l'étranger, reprises de réductions ou de crédit d'impôt, etc.".
  3. They are advised to state in the section "Informations" on page 2 (paper version) or on a separate sheet if this part is already pre-filled, the mention : “Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN.” (Member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN). On the online version, the mention must be entered at the end of the electronic declaration under the heading “Informations – Mention expresse”. If they submit a paper declaration, the mention must be stated on page 2 under the heading "Informations" (paper version) or on a separate sheet if this section is already pre-filled.
  4. The annual internal taxation certificate that is issued in accordance with article R V 2.05 of the Staff Regulations :
    - is to be sent via the secure messaging service by connecting to the "espace particulier" on the site www.impots.gouv.fr, or failing by postal mail to the local SIP (Service des impôts des Particuliers), completed with the reference number of the online declaration, or
    - must be attached to the paper declaration.

E-mails will not be taken into account.

Members of the personnel are invited to consult the FAQ prepared by the Valserhône SIP.

3.2 Members of the personnel who do not receive an annual internal taxation certificate

Members of the personnel who do not receive an annual internal taxation certificate from the CERN administration must fill their French tax declaration as follow:

  1. Under the heading "Traitements, salaires - salaires de source étrangère avec crédit d'impôt égal à l'impôt français" (box 1AF) and the heading "Revenus de source étrangère ouvrant droit à un crédit d'impôt égal à l'impôt français" (box 8TK): report the salary and any revenues (including the subsistence allowance) already taxed in their home country (the same amount in both boxes);
  2. Under the heading "autres salaires imposables de source étrangère" (box 1AG): report the salary and any revenues (including the subsistence allowance) not taxed by their home country;
  3. If the subsistence allowance received through CERN is reported under 1AG (and therefore taxable in France), actual professional costs shall be reported under the heading "Frais réels" (box 1AK). These costs would be deducted from the taxable income if considered by the French authorities as justified and linked to the professional activity of an associated member of the personnel sent by the employer to work at CERN. These costs may include rent, local tax (taxe d'habitation), water/electricity bills, and any other expenses justified by the presence in the region for professional activities. A detailed calculation of this amount shall be attached to the declaration; actual evidence (such as bills) must be kept by the member of the personnel as they may be required by the tax authorities later for verification.

N.B.: Members of the personnel who do not receive an annual internal taxation certificate shall not tick the 8FV box.

In the case of a specific issue, members of the personnel should contact their local SIP.

3.3 Members of the personnel with mutiple statuses

Members of the personnel who have changed status during the year and have received both an internal taxation certificate AND non-statutory subsistence allowance not covered by the certificate shall follow both processes.

  1. The process described on 3.1 for salary and subsistence allowance covered by the internal taxation certificate;
  2. The process described on 3.2 for salary and subsistence allowance received outside the period covered by the internal taxation certificate.
3.4 Other income

For specific questions concerning how to fill in the various sections of the form to take into account any other income and their individual situation, members of the personnel are invited to refer to the notes sent out with to the declaration form (or available from the Ministry of Economy and Finance’s tax administration website) or to contact their local SIP directly. Useful information is also available in the document prepared by the Valserhône SIP.

3.5 Foreign bank accounts

Foreign bank accounts, including those into which salaries are paid, must be declared. This declaration must be renewed every year (cf. point 4 of the document prepared by the Valserhône SIP).

4. Special Cases

4.1 Members of the personnel of Swiss nationality domiciled in France

Like everyone domiciled in France, Swiss members of the personnel domiciled in France must complete the income declaration form (cf. above information).
Those who were formerly liable to pay direct federal tax (IFD) are no longer registered as taxpayers in the cantons, unless they continue to have a financial link with Switzerland.

Those retaining a financial link with Switzerland (for example, if they own property in a canton) must also complete and return the Swiss income tax declaration form as described in the procedure Income tax declaration in Switzerland.

4.2 US citizens and green-card holders

CERN is not able to provide advice on these very specific situations and invites the members of the personnel concerned to contact their local SIP and/or the US consular authorities. They may also refer to the FAQ prepared by the Valserhône SIP.

5. Tax assessment notice

Members of the personnel who opt for "paperless" will receive an e-mail at the address indicated in their personal space as soon as their tax assessment notice is available. They will be able to consult it, download it and print it if necessary.

Members of the personnel who have not chosen the "paperless" option and who are domiciled in France receive, following their declaration, a document entitled “Avis d’impôt – Impôt sur les revenus”. This document must not be returned to the SIP. Members of the personnel must keep it, however, as the French authorities may ask them to produce it as evidence of their tax position in France.
Further information may be obtained directly from the local SIP.

6. Housing and Residence Taxes in France

The Organization is not authorized to provide information on this type of tax. Members of personnel are invited to contact a tax adviser ("fiduciaire") or relevant national tax authorities for more information, in particular about housing and residence taxes.

Further information is available on the website www.impots.gouv.fr.

Nevertheless the French Tax Authorities would like to remind members of the personnel residing in France, that if they are eligible for Residence and Housing taxes ("taxe d’habitation" and/or "taxe foncière") and hold a French bank account, they may opt for monthly payments, direct debit at the time payment is due or on-line payment for both these taxes. A membership form can be obtained directly at the local tax office.

Revisions 

No revision Modifications Approved
1 Taxes procedure revised by the Legal Service following the public meeting that took place on 19 March 2014 with representatives of the Bellegarde SIP. 02.04.2014 
2 "Informations" section replaces "renseignements complémentaires" in the declaration form. 25.04.2016
3 Choice between paper and online declaration 26.04.2016
4 Update of the Questions and Answers document prepared by the Bellegarde SIP 09.05.2016
5 The deadline for submitting a declaration form on paper is Wednesday, 17 May 2017 06.04.2017
6 The deadline for submitting a declaration form on paper is Thursday, 17 May 2018 ;
Update of the Questions and Answers document prepared by the Bellegarde SIP
22.04.2018
7 A new approach to the annual internal tax certificates will be introduced as of 2020 for MPAs. 05.03.2019
8 Update of the deadlines for submitting the paper form and online declaration and introduction of the online declaration. 16.04.2019
9 Change of paragraph 2.1 Income received from  CERN following the new declaration for 2018 revenues. 18.04.2019
10 Change in the conditions of declaration. 02.12.2019
11 Bellegarde s/ Valserine SIP renamed to Valserhône SIP - procedure + FAQ update 07.01.2020