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 cost-of-living allowance processed by CERN on behalf of a third-party, received by the member of the personnel.
1. How to obtain the internal tax annual certificate or the individual annual statement
1.1 CERN members of the personnel
During the month of February, the members of the personnel concerned receive an email 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 stored in MyFiles.
1.2 Members of the personnel who are leaving or have left CERN
In the same way as for active members of the personnel, the internal tax annual certificates and the individual annual statements are stored in MyFiles.
CERN primary and secondary computing accounts are automatically disabled two months after contract expiry. Therefore, before leaving the Organization, members of the personnel must link their CERN account to a personal account such as Google, Facebook, LinkdedIn, etc.. This will allow them to access MyFiles after their departure. For more details about the different steps of this process, please refer to the Knowledge Article "KB0008305 - How to link personal accounts to your CERN user".
If the members of the personnel don't have a Google, Facebook account, etc. or don't want to link it with their CERN account, they must create a "Guest account" by following the steps mentioned in the Knowledge Article KB0007539 "Logging into CERN Single Sign-On with a Guest (or Lightweight) account" and then link it with their CERN account.
During the month of February, former members of the personnel receive a notification on their external email address with a link to download their internal tax annual certificate or individual annual statement from MyFiles.
In the event of difficulty in connecting to MyFiles (technical problem or password forgotten or not valid, etc.), former members of the personnel are invited to consult this Knowledge Article.
| 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 |
| 10 | Modification of the procedure following the replacement of the lightweight account by the guest account. | 17.03.2025 |