Income tax declaration in France

Applicable à
General

This procedure is intended to provide members of the personnel who are French residents with general information on how financial and family benefits paid by CERN and cost-of-living allowances processed by CERN on behalf of a third-party should be indicated on their 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 (see article S V 2.02 of the Staff Rules and Regulations), especially those of the Host State in which they reside, with which they must acquaint themselves and by which they must abide.

For any other income, members of the personnel should refer to the notes sent out with the income declaration form.

In addition, in order to help members of the personnel to complete their income declaration forms, the Valserhône Service des impôts des particuliers (SIP, private citizens’ tax office) has prepared a document containing answers to the most common questions received by the HR department, which the Organization has decided to publish in agreement with the SIP.

Please address all specific questions directly to your local SIP (Service des impôts des particuliers).

N.B. 

  • CERN pensioners

CERN pensioners are taxed under ordinary rules of law, including on their CERN pension. This procedure does not therefore apply to their pension income.

  • Former members of the personnel receiving CERN unemployment insurance benefits​

Unemployment insurance benefits paid to former CERN members of the personnel are taxed under ordinary rules of law. This procedure does not therefore apply to such benefits.

Procédure

1. Who must complete an income tax declaration form?

All members of the personnel (irrespective of the category of personnel to which they belong) who are French residents must complete a declaration form. Consequently, members of the personnel must themselves determine whether or not they are “domiciled in France” by referring to the criteria laid down by the SIP, namely:

  • if their primary residence is in France (in particular if their spouses/partners and/or children reside with them); or
  • if they perform their professional activities, whether in receipt of a salary or not, in France, unless they can prove that the activity performed in France is a secondary; or
  • if their economic interests are centred in France.

However, only the SIP can assess individual circumstances. In the event of a specific issue or doubt, members of the personnel should contact their local SIP.

2. When to make an income tax declaration

Income tax declarations can be made online from 11 April 2024.

The deadlines for submitting the online declaration are:

  • 23 May 2024 for departments 01 to 19,
  • 30 May 2024 for departments 20 to 54,
  • 6 June 2024 for departments 55 to 976.

The deadline for submitting hard-copy declarations is 21 May 2024, based on the date of the postmark (including for non-residents in France who are required to make a declaration).

The online income tax declaration is mandatory for everyone. Members of the personnel will be notified of the opening of the online service via the e-mail address they have indicated in their "espace particulier" on the tax authorities’ website and will be able to complete their income tax declaration as soon as the online service opens.

Only those who are technically or otherwise unable to make an online declaration may submit a hard-copy declaration.

Hard-copy declaration forms will be sent out in batches between the middle and the end of April. They can also be downloaded from the Ministry of the Economy and Finance’s website (type the number of the form you need in the search box) or obtained from the local Service des impôts des particuliers (SIP, private citizens’ tax office) or its branch in Gex. This is particularly relevant for those making a tax declaration in France for the first time.

People declaring their income in France for the first time (first-time taxpayers)

Members of the personnel who are making their first-ever income tax declaration in France are unknown to the tax services and therefore cannot be sent a declaration form to complete.

In this first year, they must take the necessary steps to obtain a blank declaration form, either by downloading it from www.impots.gouv.fr or by asking for it at an office of the Direction Départementale des Finances Publiques (DDFIP, departmental directorate for public finances): Valserhône SIP (Service des impôts des particuliers) or its local branch in Gex.

First-time taxpayers must submit the following forms and supporting documents:

3. How to complete the declaration form

3.1 Members of the personnel receiving an internal tax annual certificate

Each year, the Organization levies an internal tax (calculated according to the CERN scale) on the financial and family benefits that it pays to the members of the personnel. These members of the personnel receive an internal tax annual certificate from the CERN administration and are therefore exempt from national taxation on financial and family benefits paid by CERN.

In all cases:

  1. Under the heading “Traitements, Salaires”, they must not indicate the amount of the financial and family benefits paid by CERN, which are subject to internal taxation by the Organization.
  2. They must tick boxes 8FV and 8UU (if they hold bank accounts outside France), in section 8, "Divers", of the hard-copy form. On the online declaration, this part can be accessed in step 3, "Revenus et charges" under the heading "Divers", by ticking the box entitled "Comptes à l'étranger, revenus de source étrangère, reprise de réductions ou de crédit d'impôt ".
  3. They must enter a note stating: “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). On the online version, the note must be entered at the end of the process under the heading “Informations - Mention expresse” by ticking the corresponding box. If they submit a hard-copy form, the note must be added on page 2 under the heading "Informations" or on a separate sheet if this section is already pre-filled.
  4. The internal tax annual certificate should be sent
    - either via the secure messaging platform available in the "espace particulier" on www.impots.gouv.fr,
    - or failing that, by post to the local SIP along with the reference number of the online declaration,
    - or with the hard-copy declaration.

The internal tax annual certificate cannot be submitted by e-mail.

Members of the personnel are invited to consult the FAQ prepared by the Valserhône SIP.

3.2 Members of the personnel receiving an individual annual statement

Members of the personnel who have received an individual annual statement from the CERN administration must complete their French tax declaration form as follows:

  1. Under the heading "Traitements, salaires - salaires de source étrangère avec crédit d'impôt égal à l'impôt français" (box 1AF) and the heading "Revenus de source étrangère ouvrant droit à un crédit d'impôt égal à l'impôt français" (box 8TK): report the amount of salary and other income that is likely to be subject to tax in the home country; this includes cost-of-living allowance if it is subject to tax in the home country;
  2. Under the heading "autres salaires imposables de source étrangère" (box 1AG): report the amount of salary and other income that is not likely to be subject to tax in the home country; this includes cost-of-living allowance if it is not subject to tax in the home country; deduct from those amounts the premium paid for a compulsory health insurance scheme.
  3. If the cost-of-living allowance received through CERN is reported under 1AG (and is therefore taxable in France), actual professional expenses should be reported under the heading "Frais réels" (box 1AK). These costs will be deducted from the taxable income if considered by the French authorities as justified and linked to the professional activity of an associated member of the personnel sent by the employer to work at CERN. The option for deduction is up to the individual: either a flat rate of 10% (applied by the taxes authorities) or actual expenses. These costs may include expenses for travel between the place of residence and the place of work, additional meal expenses, contributions to trade unions and insurance premiums for professional liability, professional training expenses, and costs associated with dual residency situation (rent, residence tax, water/electricity bills, and any other expenses incurred by the member of the personnel's presence in the region for professional activities, provided that the member of the personnel's need to reside in a different location than the partner/spouse's usual place of residence has been justified). A detailed calculation of these expenses should be attached to the declaration either on an individual sheet of paper or in the dedicated section of the online declaration. The actual receipts and bills must be kept by the member of the personnel for several years as they may be required by the tax authorities later for verification.
  4. The individual annual statement should be sent
    - via the secure messaging platform available in the "espace particulier" on www.impots.gouv.fr,
    - or, failing that, by post to the local SIP along with the reference number of the online declaration,
    - or with the hard-copy declaration.

The individual annual statement cannot be submitted by e-mail.

Very important: Members of the personnel who receive an individual annual statement must not tick box 8FV.

In the event of a specific issue, members of the personnel should contact their local SIP.

3.3 Associated members of the personnel receiving neither financial and family benefits paid by CERN nor a cost-of-living allowance

Associated members of the personnel receiving neither financial and family benefits paid by CERN nor a cost-of-living allowance may be liable for tax in France on other sources of income (e.g. remuneration paid by their home institute). Such income must therefore be declared to the local SIP, even if it is taxable in the country of origin of the payment.

  1. Income (for example, remuneration paid by a home institute) is usually subject to tax in the country of origin. In some cases, it may be subject to a double taxation agreement between France (the country of residence) and the country of origin, in which case it is taxed either in France or in the country of origin.
  2. If they receive from an institute outside France remuneration that is already taxed abroad, they must enter at the end of the online declaration under the section "Informations – Mention expresse" the note “Membre du personnel du CERN (utilisateur/associé) [User/associate, as appropriate]), de nationalité … [their nationality], rémunéré par … [paid by: name and address of their employer], imposable en … [taxable in: the country where they are liable for income tax]”. If they complete a hard-copy of the declaration form, the same note must be added on page 2 under the section “Informations” or on a separate sheet of paper if that section is already pre-filled.

The individuals concerned are invited to contact their local SIP regarding any specific issues relating to their declaration obligations.

3.4 Other income

For specific questions about how complete the various sections of the form in order to take into account any other income and individual circumstances, members of the personnel are invited to refer to the notes sent out with the tax declaration form (or available from the Ministry of Economy and Finance’s tax administration website) or to contact their local SIP directly. Useful information is also available in the document prepared by the Valserhône SIP.

Users and associates receiving other income must also read section 3.3.

3.5 Foreign bank accounts

Foreign bank accounts (i.e. located outside France), including those into which any financial or family benefits are paid, must be declared. This declaration must be resubmitted every year (see point 4 of the document prepared by the Valserhône SIP).

4. Special cases

4.1 Members of the personnel of Swiss nationality resident in France

Swiss members of the personnel who are resident in France must complete the income tax declaration (see above information).

Those retaining a financial link with Switzerland (e.g if they own property in a canton) must also complete and return the Swiss income tax declaration form as described in the Income tax declaration in Switzerland procedure.

4.2 US citizens and Green-Card holders

CERN is not able to provide advice on these very specific situations and invites the members of the personnel concerned to contact their local SIP and/or the US consular authorities. They may also refer to the FAQ prepared by the Valserhône SIP.

5. Tax assessment notice

Members of the personnel who opt for an online declaration will receive an e-mail at the address indicated in their "espace particulier" as soon as their tax assessment notice is available. They will be able to consult it and, if necessary, download and print it.

Members of the personnel who have completed a hard-copy declaration and who are domiciled in France will receive by post, following their declaration, a document entitled “Avis d’impôt – Impôt sur les revenus”. This document must not be returned to the SIP. Members of the personnel must keep it, however, as the French authorities may ask them to produce it as evidence of their tax situation in France.
Further information may be obtained directly from the local SIP.

6. Property and residence taxes in France

The Organization is not authorised to provide information on these types of tax. Members of the personnel are invited to contact a tax adviser ("fiduciaire") or the relevant national tax authorities for more information.

Further information is available on the website www.impots.gouv.fr and in the FAQ prepared by the Valserhône SIP (see point 3.3).

As of 2023, households are not subject to residence tax ("taxe d'habitation") for their primary residence, which is determined according to the address indicated on their income declaration (address on 1 January of the tax year concerned).

Residence tax still applies to secondary residences and vacant properties (see CERN Bulletin article). All owners of a primary or secondary residence or rented accommodation located in France must make an additional declaration to the French tax authorities on the website www.impots.gouv.fr. For more information, see the page "Real estate declaration".

    Révisions
    No revision Modifications Approved
    1 Taxes procedure revised by the Legal Service following the public meeting that took place on 19 March 2014 with representatives of the Bellegarde SIP. 02.04.2014 
    2 "Informations" section replaces "renseignements complémentaires" in the declaration form. 25.04.2016
    3 Choice between paper and online declaration 26.04.2016
    4 Update of the Questions and Answers document prepared by the Bellegarde SIP 09.05.2016
    5 The deadline for submitting a declaration form on paper is Wednesday, 17 May 2017 06.04.2017
    6 The deadline for submitting a declaration form on paper is Thursday, 17 May 2018 ;
    Update of the Questions and Answers document prepared by the Bellegarde SIP
    22.04.2018
    7 A new approach to the annual internal tax certificates will be introduced as of 2020 for MPAs. 05.03.2019
    8 Update of the deadlines for submitting the paper form and online declaration and introduction of the online declaration. 16.04.2019
    9 Change of paragraph 2.1 Income received from  CERN following the new declaration for 2018 revenues. 18.04.2019
    10 Change in the conditions of declaration. 02.12.2019
    11 Bellegarde s/ Valserine SIP renamed to Valserhône SIP - procedure + FAQ update 07.01.2020
    12 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
    13 New deadlines tax return in light of the COVID-19 01.04.2020
    14 Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020. 29.04.2020
    15 Revision following the implementation of the individual annual statement. 15.02.2021
    16 Revision following comments from the service des impôts de Bellegarde. 18.03.2021
    17 One-to-one meetings with the French tax authorities for CERN members of personnel on 1 April and 15 April 2021 from 1:30 pm to 4:30 pm 24.03.2021
    18 Updated information on one-to-one meetings with the French tax authorities for CERN members of personnel. 26.03.2021
    19 Update of paragraph 3.2 about the management of the individual annual statement. 24.03.2022
    20 Update of the deadlines for submitting the 2021 online declaration. 04.04.2022
    21 The deadline for submitting paper declarations is set at 31 May 2022. 16.05.2022
    22 Update of bullet b. in paragraph 3.1. 15.05.2023
    23 Modification of paragraph 6. Addition of the SIP Valserhône FAQ as a useful document. 31.07.2023
    24 Modification of paragraph 6. Housing and residence taxes in France. 29.01.2024
    25 Update of paragraph 2 by the service in charge. 09.04.2024

    General

    This procedure is intended to provide members of the personnel who are French residents with general information on how financial and family benefits paid by CERN and cost-of-living allowances processed by CERN on behalf of a third-party should be indicated on their 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 (see article S V 2.02 of the Staff Rules and Regulations), especially those of the Host State in which they reside, with which they must acquaint themselves and by which they must abide.

    For any other income, members of the personnel should refer to the notes sent out with the income declaration form.

    In addition, in order to help members of the personnel to complete their income declaration forms, the Valserhône Service des impôts des particuliers (SIP, private citizens’ tax office) has prepared a document containing answers to the most common questions received by the HR department, which the Organization has decided to publish in agreement with the SIP.

    Please address all specific questions directly to your local SIP (Service des impôts des particuliers).

    N.B. 

    • CERN pensioners

    CERN pensioners are taxed under ordinary rules of law, including on their CERN pension. This procedure does not therefore apply to their pension income.

    • Former members of the personnel receiving CERN unemployment insurance benefits​

    Unemployment insurance benefits paid to former CERN members of the personnel are taxed under ordinary rules of law. This procedure does not therefore apply to such benefits.

    Procedure

    1. Who must complete an income tax declaration form?

    All members of the personnel (irrespective of the category of personnel to which they belong) who are French residents must complete a declaration form. Consequently, members of the personnel must themselves determine whether or not they are “domiciled in France” by referring to the criteria laid down by the SIP, namely:

    • if their primary residence is in France (in particular if their spouses/partners and/or children reside with them); or
    • if they perform their professional activities, whether in receipt of a salary or not, in France, unless they can prove that the activity performed in France is a secondary; or
    • if their economic interests are centred in France.

    However, only the SIP can assess individual circumstances. In the event of a specific issue or doubt, members of the personnel should contact their local SIP.

    2. When to make an income tax declaration

    Income tax declarations can be made online from 11 April 2024.

    The deadlines for submitting the online declaration are:

    • 23 May 2024 for departments 01 to 19,
    • 30 May 2024 for departments 20 to 54,
    • 6 June 2024 for departments 55 to 976.

    The deadline for submitting hard-copy declarations is 21 May 2024, based on the date of the postmark (including for non-residents in France who are required to make a declaration).

    The online income tax declaration is mandatory for everyone. Members of the personnel will be notified of the opening of the online service via the e-mail address they have indicated in their "espace particulier" on the tax authorities’ website and will be able to complete their income tax declaration as soon as the online service opens.

    Only those who are technically or otherwise unable to make an online declaration may submit a hard-copy declaration.

    Hard-copy declaration forms will be sent out in batches between the middle and the end of April. They can also be downloaded from the Ministry of the Economy and Finance’s website (type the number of the form you need in the search box) or obtained from the local Service des impôts des particuliers (SIP, private citizens’ tax office) or its branch in Gex. This is particularly relevant for those making a tax declaration in France for the first time.

    People declaring their income in France for the first time (first-time taxpayers)

    Members of the personnel who are making their first-ever income tax declaration in France are unknown to the tax services and therefore cannot be sent a declaration form to complete.

    In this first year, they must take the necessary steps to obtain a blank declaration form, either by downloading it from www.impots.gouv.fr or by asking for it at an office of the Direction Départementale des Finances Publiques (DDFIP, departmental directorate for public finances): Valserhône SIP (Service des impôts des particuliers) or its local branch in Gex.

    First-time taxpayers must submit the following forms and supporting documents:

    3. How to complete the declaration form

    3.1 Members of the personnel receiving an internal tax annual certificate

    Each year, the Organization levies an internal tax (calculated according to the CERN scale) on the financial and family benefits that it pays to the members of the personnel. These members of the personnel receive an internal tax annual certificate from the CERN administration and are therefore exempt from national taxation on financial and family benefits paid by CERN.

    In all cases:

    1. Under the heading “Traitements, Salaires”, they must not indicate the amount of the financial and family benefits paid by CERN, which are subject to internal taxation by the Organization.
    2. They must tick boxes 8FV and 8UU (if they hold bank accounts outside France), in section 8, "Divers", of the hard-copy form. On the online declaration, this part can be accessed in step 3, "Revenus et charges" under the heading "Divers", by ticking the box entitled "Comptes à l'étranger, revenus de source étrangère, reprise de réductions ou de crédit d'impôt ".
    3. They must enter a note stating: “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). On the online version, the note must be entered at the end of the process under the heading “Informations - Mention expresse” by ticking the corresponding box. If they submit a hard-copy form, the note must be added on page 2 under the heading "Informations" or on a separate sheet if this section is already pre-filled.
    4. The internal tax annual certificate should be sent
      - either via the secure messaging platform available in the "espace particulier" on www.impots.gouv.fr,
      - or failing that, by post to the local SIP along with the reference number of the online declaration,
      - or with the hard-copy declaration.

    The internal tax annual certificate cannot be submitted by e-mail.

    Members of the personnel are invited to consult the FAQ prepared by the Valserhône SIP.

    3.2 Members of the personnel receiving an individual annual statement

    Members of the personnel who have received an individual annual statement from the CERN administration must complete their French tax declaration form as follows:

    1. Under the heading "Traitements, salaires - salaires de source étrangère avec crédit d'impôt égal à l'impôt français" (box 1AF) and the heading "Revenus de source étrangère ouvrant droit à un crédit d'impôt égal à l'impôt français" (box 8TK): report the amount of salary and other income that is likely to be subject to tax in the home country; this includes cost-of-living allowance if it is subject to tax in the home country;
    2. Under the heading "autres salaires imposables de source étrangère" (box 1AG): report the amount of salary and other income that is not likely to be subject to tax in the home country; this includes cost-of-living allowance if it is not subject to tax in the home country; deduct from those amounts the premium paid for a compulsory health insurance scheme.
    3. If the cost-of-living allowance received through CERN is reported under 1AG (and is therefore taxable in France), actual professional expenses should be reported under the heading "Frais réels" (box 1AK). These costs will be deducted from the taxable income if considered by the French authorities as justified and linked to the professional activity of an associated member of the personnel sent by the employer to work at CERN. The option for deduction is up to the individual: either a flat rate of 10% (applied by the taxes authorities) or actual expenses. These costs may include expenses for travel between the place of residence and the place of work, additional meal expenses, contributions to trade unions and insurance premiums for professional liability, professional training expenses, and costs associated with dual residency situation (rent, residence tax, water/electricity bills, and any other expenses incurred by the member of the personnel's presence in the region for professional activities, provided that the member of the personnel's need to reside in a different location than the partner/spouse's usual place of residence has been justified). A detailed calculation of these expenses should be attached to the declaration either on an individual sheet of paper or in the dedicated section of the online declaration. The actual receipts and bills must be kept by the member of the personnel for several years as they may be required by the tax authorities later for verification.
    4. The individual annual statement should be sent
      - via the secure messaging platform available in the "espace particulier" on www.impots.gouv.fr,
      - or, failing that, by post to the local SIP along with the reference number of the online declaration,
      - or with the hard-copy declaration.

    The individual annual statement cannot be submitted by e-mail.

    Very important: Members of the personnel who receive an individual annual statement must not tick box 8FV.

    In the event of a specific issue, members of the personnel should contact their local SIP.

    3.3 Associated members of the personnel receiving neither financial and family benefits paid by CERN nor a cost-of-living allowance

    Associated members of the personnel receiving neither financial and family benefits paid by CERN nor a cost-of-living allowance may be liable for tax in France on other sources of income (e.g. remuneration paid by their home institute). Such income must therefore be declared to the local SIP, even if it is taxable in the country of origin of the payment.

    1. Income (for example, remuneration paid by a home institute) is usually subject to tax in the country of origin. In some cases, it may be subject to a double taxation agreement between France (the country of residence) and the country of origin, in which case it is taxed either in France or in the country of origin.
    2. If they receive from an institute outside France remuneration that is already taxed abroad, they must enter at the end of the online declaration under the section "Informations – Mention expresse" the note “Membre du personnel du CERN (utilisateur/associé) [User/associate, as appropriate]), de nationalité … [their nationality], rémunéré par … [paid by: name and address of their employer], imposable en … [taxable in: the country where they are liable for income tax]”. If they complete a hard-copy of the declaration form, the same note must be added on page 2 under the section “Informations” or on a separate sheet of paper if that section is already pre-filled.

    The individuals concerned are invited to contact their local SIP regarding any specific issues relating to their declaration obligations.

    3.4 Other income

    For specific questions about how complete the various sections of the form in order to take into account any other income and individual circumstances, members of the personnel are invited to refer to the notes sent out with the tax declaration form (or available from the Ministry of Economy and Finance’s tax administration website) or to contact their local SIP directly. Useful information is also available in the document prepared by the Valserhône SIP.

    Users and associates receiving other income must also read section 3.3.

    3.5 Foreign bank accounts

    Foreign bank accounts (i.e. located outside France), including those into which any financial or family benefits are paid, must be declared. This declaration must be resubmitted every year (see point 4 of the document prepared by the Valserhône SIP).

    4. Special cases

    4.1 Members of the personnel of Swiss nationality resident in France

    Swiss members of the personnel who are resident in France must complete the income tax declaration (see above information).

    Those retaining a financial link with Switzerland (e.g if they own property in a canton) must also complete and return the Swiss income tax declaration form as described in the Income tax declaration in Switzerland procedure.

    4.2 US citizens and Green-Card holders

    CERN is not able to provide advice on these very specific situations and invites the members of the personnel concerned to contact their local SIP and/or the US consular authorities. They may also refer to the FAQ prepared by the Valserhône SIP.

    5. Tax assessment notice

    Members of the personnel who opt for an online declaration will receive an e-mail at the address indicated in their "espace particulier" as soon as their tax assessment notice is available. They will be able to consult it and, if necessary, download and print it.

    Members of the personnel who have completed a hard-copy declaration and who are domiciled in France will receive by post, following their declaration, a document entitled “Avis d’impôt – Impôt sur les revenus”. This document must not be returned to the SIP. Members of the personnel must keep it, however, as the French authorities may ask them to produce it as evidence of their tax situation in France.
    Further information may be obtained directly from the local SIP.

    6. Property and residence taxes in France

    The Organization is not authorised to provide information on these types of tax. Members of the personnel are invited to contact a tax adviser ("fiduciaire") or the relevant national tax authorities for more information.

    Further information is available on the website www.impots.gouv.fr and in the FAQ prepared by the Valserhône SIP (see point 3.3).

    As of 2023, households are not subject to residence tax ("taxe d'habitation") for their primary residence, which is determined according to the address indicated on their income declaration (address on 1 January of the tax year concerned).

    Residence tax still applies to secondary residences and vacant properties (see CERN Bulletin article). All owners of a primary or secondary residence or rented accommodation located in France must make an additional declaration to the French tax authorities on the website www.impots.gouv.fr. For more information, see the page "Real estate declaration".

      Revisions

      No revision Modifications Approved
      1 Taxes procedure revised by the Legal Service following the public meeting that took place on 19 March 2014 with representatives of the Bellegarde SIP. 02.04.2014 
      2 "Informations" section replaces "renseignements complémentaires" in the declaration form. 25.04.2016
      3 Choice between paper and online declaration 26.04.2016
      4 Update of the Questions and Answers document prepared by the Bellegarde SIP 09.05.2016
      5 The deadline for submitting a declaration form on paper is Wednesday, 17 May 2017 06.04.2017
      6 The deadline for submitting a declaration form on paper is Thursday, 17 May 2018 ;
      Update of the Questions and Answers document prepared by the Bellegarde SIP
      22.04.2018
      7 A new approach to the annual internal tax certificates will be introduced as of 2020 for MPAs. 05.03.2019
      8 Update of the deadlines for submitting the paper form and online declaration and introduction of the online declaration. 16.04.2019
      9 Change of paragraph 2.1 Income received from  CERN following the new declaration for 2018 revenues. 18.04.2019
      10 Change in the conditions of declaration. 02.12.2019
      11 Bellegarde s/ Valserine SIP renamed to Valserhône SIP - procedure + FAQ update 07.01.2020
      12 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
      13 New deadlines tax return in light of the COVID-19 01.04.2020
      14 Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020. 29.04.2020
      15 Revision following the implementation of the individual annual statement. 15.02.2021
      16 Revision following comments from the service des impôts de Bellegarde. 18.03.2021
      17 One-to-one meetings with the French tax authorities for CERN members of personnel on 1 April and 15 April 2021 from 1:30 pm to 4:30 pm 24.03.2021
      18 Updated information on one-to-one meetings with the French tax authorities for CERN members of personnel. 26.03.2021
      19 Update of paragraph 3.2 about the management of the individual annual statement. 24.03.2022
      20 Update of the deadlines for submitting the 2021 online declaration. 04.04.2022
      21 The deadline for submitting paper declarations is set at 31 May 2022. 16.05.2022
      22 Update of bullet b. in paragraph 3.1. 15.05.2023
      23 Modification of paragraph 6. Addition of the SIP Valserhône FAQ as a useful document. 31.07.2023
      24 Modification of paragraph 6. Housing and residence taxes in France. 29.01.2024
      25 Update of paragraph 2 by the service in charge. 09.04.2024