Income Taxation: Overview

Applicable à
General

Please note that the information provided in the following procedures concerns only the income tax declaration. For any other tax, except special measures (Swiss), 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.

Pursuant to the Protocol on privileges and immunities signed in 2004 by the Member States, and in accordance with CERN Council decision of 15 September 2005, a system of internal taxation of the financial and family benefits paid by CERN entered into force on 1 January 2005 (see details in the document Status of the Ratification/Accession Process of the Protocol on privileges and immunities).

This system simplifies the tax situation of many members of the personnel in CERN's Member States, particularly France and Switzerland. 

This page does not concern CERN pensioners, as they are no longer members of the CERN personnel and are therefore subject to the standard national legal provisions relating to taxation.

For the same reason, this procedure does not  apply to former members of the personnel benefiting from CERN unemployment insurance benefits.

Procédure

The procedures below provide information on various taxation aspects in relation with 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).

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 in combination with the CERN income, 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.

Révisions
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

General

Please note that the information provided in the following procedures concerns only the income tax declaration. For any other tax, except special measures (Swiss), 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.

Pursuant to the Protocol on privileges and immunities signed in 2004 by the Member States, and in accordance with CERN Council decision of 15 September 2005, a system of internal taxation of the financial and family benefits paid by CERN entered into force on 1 January 2005 (see details in the document Status of the Ratification/Accession Process of the Protocol on privileges and immunities).

This system simplifies the tax situation of many members of the personnel in CERN's Member States, particularly France and Switzerland. 

This page does not concern CERN pensioners, as they are no longer members of the CERN personnel and are therefore subject to the standard national legal provisions relating to taxation.

For the same reason, this procedure does not  apply to former members of the personnel benefiting from CERN unemployment insurance benefits.

Procedure

The procedures below provide information on various taxation aspects in relation with 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).

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 in combination with the CERN income, 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.

Revisions

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