The information provided in the following documents concerns only the income tax declaration. For any other tax, members of the personnel shall comply with the rules and instructions in force in their country of residence.
The instructions relating to income tax declarations, in the Host States are published each year in the Official News section of the Bulletin for the CERN community, between February and March for Switzerland, and February and April for France.
The documents below provide information on various taxation aspects in relation with financial and family benefits paid by CERN or cost-of-living allowances (« COLA ») processed by CERN on behalf of a third-party.
Only general indications are provided, and individual circumstances are not taken into account. If members of the personnel have any doubts as to how to declare other elements, how to declare jointly or how a particular tax is calculated in their country of residence, they are invited to contact a professional tax consultant or the local tax authorities (cf. their contact details in the document concerning the Host State (France or Switzerland)).
| No revision | Modifications | Approved |
|---|---|---|
| 1 | A new approach to the annual internal tax certificates will be introduced as of 2020 for MPAs. | 05.03.2019 |
| 2 | Change in the conditions of declaration. | 02.12.2019 |
| 3 | 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 |
| 4 | Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020. | 29.04.2020 |
| 5 | Revision following the implementation of the individual annual statement. | 15.02.2021 |
| 6 | Procedure revised by the service in charge. | 09.04.2025 |