Income tax declaration in Switzerland

Applicable to:  Members of the personnel

General

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 exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.

This page is intended to provide members of the personnel of Swiss nationality or residing in 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 the form or to contact their tax office. 

Procedure

The income tax declaration form must be completed in accordance with the instructions provided by the Swiss authorities set out below, then signed and returned to the competent tax office.
Reminder: this information does not concern CERN pensioners, as they are no longer members of the CERN personnel and are therefore subject to the standard legal provisions relating to taxation.

You may ask your tax office for an extension of the deadline for returning the form if you are not yet in possession of all the documents needed to complete it in the deadline decided by the canton tax administration.

If you have any specific questions regarding tax declaration, please contact your tax office directly.

1. Swiss and non-Swiss members of the personnel

  1. Swiss members of the personnel
    must indicate the amount of salary and emoluments paid by CERN - it is the total amount specified in Section A of the annual internal taxation certificate for the year concerned - and must attach this certificate to their declaration. They must also indicate the amount of any other income and assets, in accordance with the instructions accompanying the declaration form.

    NB: Swiss members of the personnel who have already submitted their declaration but did not attach the above-mentioned certificate to it must send the certificate to their tax office immediately.

  2. Non-Swiss members of the personnel
    are not normally required to complete an income tax declaration form. They need do so only in certain cases, for example

    • if they own real-estate or receive income from any other source of gainful employment in Switzerland or
    • if their spouse is Swiss or owns real-estate in Switzerland, is in gainful employment or has movable assets or related income in Switzerland.

    In this case, the instructions provided by the tax offices and published on their web sites (for example: http://ge.ch/impots/node/1437) must be followed.
    Members of the personnel who did not automatically receive a tax form and need to declare taxable income, must contact your local tax office to obtain this declaration.
    Members of the personnel must not indicate the salary and emoluments paid by CERN nor attach the annual internal taxation certificate.

  3. Swiss members of the personnel
    domiciled in France are not subject to Swiss taxation except if they have movable assets or related income in Switzerland (for eaemple, they own real-estate in Switzerland). In this case, they must fill the declaration as described in point 1 above.

    Those who receive the declaration form by error, even though they don't have anymore any movable assets or related income in Switzerland, must contact their tax office.

In all cases, both Swiss and non-Swiss members of the personnel are advised to state, either in the “Comments” section at the end of the income declaration form or on a separate sheet of paper if the form does not contain such a section, that they are “membre du personnel du CERN assujetti à l’impôt interne du CERN et donc exonéré d’impôt sur les traitements et émoluments versés par le CERN” (a member of the CERN personnel subject to internal CERN taxation since 1st January 2005 and therefore exempt from taxation on the salary and emoluments paid by CERN).

N.B.:

  • The scale "I" for spouses of international civil servants was abolished.
  • The taxation for the persons in possession of a licence " CI " was inserted into tables "Married" and "Married with dependant(s)".

2. Requests for an extension of the deadline

Members of the CERN personnel who have received or may yet receive an income tax declaration form may ask the competent tax office for an extension of the deadline for returning the form.

Canton of Geneva Declaration forms must be returned by 31st March. An extension to 30th June can be obtained by calling 022 327 49 00 (giving your tax number) before 31st March.
Canton of Vaud Declaration forms must be returned by 15 March. An extension to 15 June can be obtained by calling 021 316 00 00 (giving your tax number) before 15 March.
Canton of Valais Declaration forms must be returned by 31st March. An extension to 31st July can be obtained from the competent tax office. Please contact the HR Department for further information.
Canton of Fribourg Declaration forms must be returned by 31st March. An extension of the deadline may be obtained by writing to the competent tax office (stating your tax number and the reason for the request) before 31st March.

3. Special Case

Users and Associates remunerated by a French institution but domiciled in Switzerland are required to complete and sign a declaration of income form and send it to the tax office for non residents: Centre des impôts des non-résidents: 9 rue d’Uzès – 75002 Paris – France.

Revisions 

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