The information below is intended to help members of the personnel to complete their declaration. The declaration must be signed and returned to the competent tax office within the deadline set by the cantonal tax authorities (see section 2). The declaration can also be completed online using the e-declaration 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 domiciled in Switzerland receiving financial and family benefits paid by CERN must complete the tax declaration as follows:

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

2. under the heading "Revenus de l'activité lucrative dépendante" or "Activités salariées", 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", 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).

4. attach to their declaration the internal tax annual 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.

Swiss members of the personnel who have already submitted their declaration but did not attach the above-mentioned certificate to it must send the certificate to their tax office immediately.

The cost-of-living allowance must be declared under ordinary rules of law.

1.2 Non-Swiss members of the personnel

Non-Swiss members of the personnel receiving financial and family benefits paid by CERN are normally not required to complete an income tax declaration form.

However, all members of the personnel, resident in Switzerland and of non-Swiss nationality, are required to complete a tax declaration, in certain cases, for example:

• if they own real-estate in Switzerland; or
• if they receive income from any other source of gainful employment in Switzerland; or
• if their spouse is Swiss or owns real-estate in Switzerland; or
• if their spouse is in gainful employment (even if the spouse has a Ci permit); or
• if their spouse has movable assets or related income in Switzerland; or
• if they receive any income (other than from CERN), including from outside Switzerland, liable for income tax in Switzerland. This is the case for instance when they receive a COLA.

In the event that a declaration has to be completed, members of the personnel must:

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

2. under the heading "Revenus de l'activité lucrative dépendante" or "Activités salariées", 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", 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).

4. attach to their declaration the internal tax annual certificate issued by CERN.

The cost-of-living allowance must be declared under ordinary rules of law.

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 domiciled in France are not subject to Swiss taxation except if they have movable assets or related income in Switzerland (for example, they own real-estate in Switzerland). In this case, they must fill the declaration as described in point 1.1 above.

Those who receive the declaration form by error, even though they do not have any movable assets or related income in Switzerland anymore, must contact their tax office.

Members of the personnel must refer to the instructions provided by the tax offices, in particular on their websites (for example: "Remplir ma déclaration fiscale" République et canton de Genève).

2. Deadlines and requests for an extension of the deadline

The deadlines for returning the online or paper declaration must be respected. If necessary, an extension of this deadline may be requested from the competent tax office:

3. Special Case

Associated members of the personnel who are domiciled in Switzerland but paid by a French home institute or in receipt of a cost-of-living allowance processed by CERN on the instruction of a French institute may also be required to complete a tax declaration form in France. They should contact the Service des impôts des particuliers non-résidents (SIPNR) : 10 rue du Centre - TSA 10010 - 93465 Noisy-le-Grand Cedex – France.