Income tax declaration outside France or Switzerland

Applicable to:  Members of the personnel


Each year the Organization levies an internal tax (calculated with CERN scale) on the financial and family benefits it pays to the members of the personnel. The members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN.

This procedure is intended to provide members of the personnel residing outside France or Switzerland with information on how salaries and emoluments paid by CERN should be indicated in the income declaration form.

For any other income, they are invited to comply with the instructions attached to their tax declaration form.


Members of the personnel domiciled outside France or Switzerland who received financial and family benefits from CERN have to make a declaration in the Members states. To do so, CERN delivers an annual internal taxation certificate stating the taxable amount of your CERN remuneration, payments and other financial benefits and the amount of tax levied by the Organisation during the previous financial year. 

Members of the personnel who receive no payment from CERN but who receive payments from elsewhere (foreign institutes etc.) usually fall under national tax legislation and possibly a double taxation agreement between their country of residence and the state of origin of the payments.

US citizens or Green-card holders should contact the US tax authorities as they likely continue to be obligated to file a tax return back in the US despite living and working overseas. CERN is unable to provide advice and advises the staff concerned to contact a tax consultant and/or the respective tax authorities.

Usually, as stated in the Protocol of 18 March 2004 on privilegies and immunities of CERN and in accordance with the decision of the CERN Council of 15 September 2005 introducing a system of internal taxation at CERN, approved by all the Organization’s Member States, the salaries and emoluments paid by CERN to the members of the personnel are subject to an internal tax for the benefit of the Organization and should therefore be exempted from national income tax. Nevertheless and subject to put into effect in each members states, the procedures for declaration in each state are not in our possession, so, we advise concerned members of the personnel to contact their national tax administration in order to obtain the instructions to take into account the internal taxation if necessary.


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