The information below is intended to help members of the personnel to complete their declaration with regard to benefits paid by CERN. The declaration must be signed and submitted to the relevant tax office by the deadline set by the cantonal tax authorities (see point 2). The declaration may also be submitted online using the "e-démarches" platform of the canton of residence.

1. Swiss and non-Swiss members of the personnel

1.1 Swiss members of the personnel domiciled in Switzerland

Swiss members of the personnel receiving financial and family benefits paid by CERN must complete their declaration as follows:

1. under the heading "Données personnelles", they must indicate that they are international civil servants.

2. under the heading "Revenus de l'activité lucrative dépendante" or "Activités salariées", they must not indicate the amount of the financial and family benefits paid by CERN, which are subject to internal taxation by the Organization.

3. under the heading "Observations" or "Informations", they state: "Membre du personnel du CERN assujetti à l'impôt interne du CERN et, à ce titre, exonéré d'impôt sur les prestations financières et familiales versées par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the financial and family benefits paid by CERN).

4. they must attach to their declaration the annual internal taxation certificate issued by CERN.

They must also indicate the amount of any other income and assets, in accordance with the instructions accompanying the declaration form.

Members of the personnel who have already submitted their declaration without attaching the above-mentioned certificate must send the certificate to their tax office immediately.

1.2 Non-Swiss members of the personnel

Non-Swiss members of the personnel who receive only financial and family benefits paid by CERN are not normally required to complete an income tax declaration form, except in certain special cases, including (but not limited to) the following cases:

• if they own property in Switzerland;
• if they receive income other than financial and family benefits paid by CERN, including income from abroad that is liable to be taxed in Switzerland. This is the case, for example:
  • If they have an additional gainful activity in Switzerland;
  • For associated members of the personnel, if they receive a cost-of-living allowances (COLA) processed by the Organization on behalf of a third-party.
• for associated members of the personnel, if they hold movable or immovable assets, in Switzerland or abroad, that are normally taxable in Switzerland;
• if their spouse is Swiss or has income or movable or immovable assets that are liable to be taxed in Switzerland;

In cases where a declaration form must be completed, these members of the personnel must refer to point 1.1 a. to d.

Members of the personnel who have already submitted their declaration without attaching the annual internal taxation certificate and/or their individual annual statement must send the missing document to their tax office immediately.

Anyone who does not automatically receive an income tax declaration form but who is obliged to declare income that is taxable under Swiss law must contact their tax office to obtain the form.

N.B. To determine the tax scale applicable to their spouse, where relevant, members of the personnel can consult the cantonal tax administration website or contact their tax office.

1.3 Swiss members of the personnel domiciled in France

Swiss members of the personnel residing in France are no longer considered to be taxpayers in Switzerland unless they retain an economic link with Switzerland (e.g. they own property in a Swiss canton). In this case, they must complete the income tax declaration form as described in point 1.1 above.

Anyone who receives an income tax declaration form by mistake but has no, or no longer has any, economic ties with Switzerland should contact their tax office.

As a general rule, if in doubt, members of the personnel should refer to the instructions provided by the tax offices, in particular on their websites (e.g. "Remplir ma déclaration d'impôt" (in French) for the Republic and canton of Geneva).

1.4 Special case of remuneration paid by a foreign body

Associated members of the personnel who are resident in Switzerland and are paid by a foreign entity or receive a cost-of-living allowance processed by CERN on behalf of a foreign institute may also, depending on the applicable legislation, be required to complete an income tax declaration form in their home country. 

In the case of France, they can find out more from the Service des impôts des particuliers non-résidents (SIPNR) : 10 rue du Centre - TSA 10010 - 93465 Noisy-le-Grand Cedex – France.

1.5 Formers members of the personnel

• Retirees and other beneficiaries of CERN Pension Fund benefits

Benefits paid by the CERN Pension Fund are taxed under the conditions of ordinary law. This document does not therefore apply to such income (retirement, disability and other benefits).

• Former staff members receiving CERN unemployment insurance benefits

Unemployment insurance benefits paid to former CERN staff members are also taxed under the conditions of ordinary law. This document does not therefore apply to such income.

2. Deadlines and requests for an extension of the deadline

The deadlines for submitting the online or paper declaration form must be observed. If necessary, an extension of the deadline may be requested from the relevant tax office: