Internal tax annual certificate / Individual annual statement

Applicable à
General

CERN issues two types of annual documents to enable members of the personnel to comply with their obligations under the national tax laws applicable to them (see Article S V 2.02 of the Staff Rules and Regulations) with regard to income taxation:

  • The internal tax annual certificate shows, for the previous year, the taxable amount of financial and family benefits paid by the Organization, as well as the amount of internal tax levied by the Organization during the same period, calculated with CERN scale.
  • The individual annual statement shows, for the previous year, the amount of subsistence allowance processed by CERN on behalf of a third-party (renamed "cost-of-living allowance" since 1 January 2021), received by the member of the personnel.
Procédure

1. How to obtain the internal tax annual certificate or the individual annual statement

1.1 CERN members of the personnel

In February/March each year, the members of the personnel concerned receive an e-mail with a link to the internal tax annual certificate or the individual annual statement, depending on their situation during the previous year. The document is edited in PDF format, and available in both French and English. 

It is also possible to consult the certificate or statement through HRT (open "Pay info" in the "My e-documents and Self Services" menu).

In the event of difficulty in obtaining the certificate or the statement (technical problem or password forgotten or not valid, etc.), members of the personnel are invited to complete this form.

1.2 Members of the personnel who are leaving or have left CERN

1.2.1 Before leaving CERN: register a private e-mail address

Two months after contract expiry, the member of the personnel's primary and secondary accounts are automatically disabled. Therefore, before the end of their contract, members of the personnel must register their private e-mail address to ensure continuity of communication and authentication.

In order to do this, members of the personnel must record their private e-mail address on the page 'Manage My Accounts’ (select "Provide or update an external e-mail address").

A lightweight account is automatically created to allow former members of the personnel to access their annual certificate or statement.

The site: http://www.cern.ch/externals can be used at any time to enable an account, check or modify the account information, or reset the password if necessary.

1.2.2 How to access the internal tax annual certificate or individual annual statement

When the annual certificates have been produced (in February/March each year), former members of the personnel who have registered their private e-mail address on the CERN Account Management site before their departure will receive an e-mail message informing them that the annual certificate or statement is available.

In the event of difficulty in obtaining the certificate or the statement (technical problem or password forgotten or not valid, etc.), ex-members of the personnel should send an e-mail explaining the problem to the Service Desk.

If no private e-mail address has been registered, it will be impossible to access the annual certificate or statement.

As a last resort, former members of the personnel can request a certificate via the Service Portal. A scanned copy of the former member of the personnel's identity card or passport will be requested.

Révisions
No revision Modifications Approuved
1 Use of Service Portal forms to report problems and to request taxation certificates 21.05.2014
2 In case of difficulty in obtaining the annual certificate, link to the form available on the Service Portal to explain the problem. 04.02.2015
3 A new approach to the annual internal tax certificates will be introduced as of 2020 for MPAs. 05.03.2019
4 Change in the conditions of declaration. 02.12.2019
5 Following exchanges with host state authorities and audit recommendations, the definition of financial benefits shall be limited, for associated members of personnel, to subsistence allowances paid on a statutory or contractual basis..  05.03.2020
6 Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020. 29.04.2020
7 Revision following the implementation of the individual annual statement. 15.02.2021
8 The former member of the personnel can send a request for an internal tax annual certificate / individual annual statement via the service portal. A scanned copy of an identity document will be requested.     12.03.2021
9 Clarification of the management of requests sent to the Service Desk in the event of an access problem. 11.05.2021

General

CERN issues two types of annual documents to enable members of the personnel to comply with their obligations under the national tax laws applicable to them (see Article S V 2.02 of the Staff Rules and Regulations) with regard to income taxation:

  • The internal tax annual certificate shows, for the previous year, the taxable amount of financial and family benefits paid by the Organization, as well as the amount of internal tax levied by the Organization during the same period, calculated with CERN scale.
  • The individual annual statement shows, for the previous year, the amount of subsistence allowance processed by CERN on behalf of a third-party (renamed "cost-of-living allowance" since 1 January 2021), received by the member of the personnel.

Procedure

1. How to obtain the internal tax annual certificate or the individual annual statement

1.1 CERN members of the personnel

In February/March each year, the members of the personnel concerned receive an e-mail with a link to the internal tax annual certificate or the individual annual statement, depending on their situation during the previous year. The document is edited in PDF format, and available in both French and English. 

It is also possible to consult the certificate or statement through HRT (open "Pay info" in the "My e-documents and Self Services" menu).

In the event of difficulty in obtaining the certificate or the statement (technical problem or password forgotten or not valid, etc.), members of the personnel are invited to complete this form.

1.2 Members of the personnel who are leaving or have left CERN

1.2.1 Before leaving CERN: register a private e-mail address

Two months after contract expiry, the member of the personnel's primary and secondary accounts are automatically disabled. Therefore, before the end of their contract, members of the personnel must register their private e-mail address to ensure continuity of communication and authentication.

In order to do this, members of the personnel must record their private e-mail address on the page 'Manage My Accounts’ (select "Provide or update an external e-mail address").

A lightweight account is automatically created to allow former members of the personnel to access their annual certificate or statement.

The site: http://www.cern.ch/externals can be used at any time to enable an account, check or modify the account information, or reset the password if necessary.

1.2.2 How to access the internal tax annual certificate or individual annual statement

When the annual certificates have been produced (in February/March each year), former members of the personnel who have registered their private e-mail address on the CERN Account Management site before their departure will receive an e-mail message informing them that the annual certificate or statement is available.

In the event of difficulty in obtaining the certificate or the statement (technical problem or password forgotten or not valid, etc.), ex-members of the personnel should send an e-mail explaining the problem to the Service Desk.

If no private e-mail address has been registered, it will be impossible to access the annual certificate or statement.

As a last resort, former members of the personnel can request a certificate via the Service Portal. A scanned copy of the former member of the personnel's identity card or passport will be requested.

Revisions

No revision Modifications Approuved
1 Use of Service Portal forms to report problems and to request taxation certificates 21.05.2014
2 In case of difficulty in obtaining the annual certificate, link to the form available on the Service Portal to explain the problem. 04.02.2015
3 A new approach to the annual internal tax certificates will be introduced as of 2020 for MPAs. 05.03.2019
4 Change in the conditions of declaration. 02.12.2019
5 Following exchanges with host state authorities and audit recommendations, the definition of financial benefits shall be limited, for associated members of personnel, to subsistence allowances paid on a statutory or contractual basis..  05.03.2020
6 Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020. 29.04.2020
7 Revision following the implementation of the individual annual statement. 15.02.2021
8 The former member of the personnel can send a request for an internal tax annual certificate / individual annual statement via the service portal. A scanned copy of an identity document will be requested.     12.03.2021
9 Clarification of the management of requests sent to the Service Desk in the event of an access problem. 11.05.2021