Income tax declaration outside France or Switzerland

Applicable à
General

This procedure is intended to provide members of the personnel residing outside France or Switzerland with general information on how financial and family benefits paid by CERN or subsistence allowances processed by CERN on behalf of a third-party (renamed "cost-of-living allowances" since 1 January 2021) should be indicated on the income tax 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 and Regulations).

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

Procédure

Members of the personnel domiciled outside France or Switzerland who receive financial and family benefits or cost-of-living allowance have to make an income tax declaration declaration. To facilitate this, CERN provides, depending on the status of the member of personnel, an internal tax annual certificate or an individual annual statement (cf. the Internal tax annual certificate / Individual annual statement procedure). 

For members of the personnel who receive an internal tax annual certificate: usually, as stated in the Protocol of 18 March 2004 on the privileges 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 financial and family benefits 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.

The procedures for declaration in each state are not communicated to CERN and members of the personnel are advised to contact their national tax administration in order to obtain the instructions as to how the internal taxation should be taken into account in their declaration, if necessary.

Members of the personnel:

  1. who have not received any payment from CERN, or
  2. who have received payments from sources other than CERN

are normally subject to national tax laws and in some cases are subject to an agreement avoiding double taxation between their country of residence and the country of origin of the payments.

US citizens or Green-Card holders should contact the US tax authorities as they are likely to continue to be obliged to file a tax return in the US despite living and working overseas. CERN is unable to provide advice on this matter and recommends that the member of the personnel concerned to contact a tax consultant and/or the relevant tax authorities.

Révisions
No revision Modifications Approved
1 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
2 Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020. 29.04.2020
3 Revision following the implementation of the individual annual statement. 15.02.2021

General

This procedure is intended to provide members of the personnel residing outside France or Switzerland with general information on how financial and family benefits paid by CERN or subsistence allowances processed by CERN on behalf of a third-party (renamed "cost-of-living allowances" since 1 January 2021) should be indicated on the income tax 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 and Regulations).

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

Procedure

Members of the personnel domiciled outside France or Switzerland who receive financial and family benefits or cost-of-living allowance have to make an income tax declaration declaration. To facilitate this, CERN provides, depending on the status of the member of personnel, an internal tax annual certificate or an individual annual statement (cf. the Internal tax annual certificate / Individual annual statement procedure). 

For members of the personnel who receive an internal tax annual certificate: usually, as stated in the Protocol of 18 March 2004 on the privileges 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 financial and family benefits 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.

The procedures for declaration in each state are not communicated to CERN and members of the personnel are advised to contact their national tax administration in order to obtain the instructions as to how the internal taxation should be taken into account in their declaration, if necessary.

Members of the personnel:

  1. who have not received any payment from CERN, or
  2. who have received payments from sources other than CERN

are normally subject to national tax laws and in some cases are subject to an agreement avoiding double taxation between their country of residence and the country of origin of the payments.

US citizens or Green-Card holders should contact the US tax authorities as they are likely to continue to be obliged to file a tax return in the US despite living and working overseas. CERN is unable to provide advice on this matter and recommends that the member of the personnel concerned to contact a tax consultant and/or the relevant tax authorities.

Revisions

No revision Modifications Approved
1 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
2 Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020. 29.04.2020
3 Revision following the implementation of the individual annual statement. 15.02.2021