CERN Accelerating science

Tax system for members of the personnel living in France

IMPORTANT

Members of the personnel residing in France are requested to follow the instructions (seen and approved by the Tax Office (CDI) in Bellegarde) outlined below.

To deal with the large number of requests for personal advice, the Human Resources Department has set up a Helpdesk, Tel. 72838, to direct you to the relevant in-house or outside services.

However, as the Human Resources Department cannot speak for the tax authorities and does not have the necessary resources to handle all the problems that are referred to it, members of the personnel are strongly recommended to contact the French tax authorities directly, either at the information desks organised at the places and times given below or via their local tax offices ('Centre des Impôts' and/or 'Trésorerie').
Practical information on the procedures for income declaration and income tax calculation in France can be obtained on the French Ministry of Economy, Finance and Industry website

I. Declaration of income for 2004

All members of the CERN personnel residing in France for more than six months in 2004, whether French citizens or not, are required to complete a declaration of income ('Déclaration des revenus') for 2004. Members of the personnel who have not complied with this formality by the given deadline will later receive a letter of reminder ('mise en demeure') from the French tax authorities.

1. General

• The deadline for submitting the declaration is 4 April 2005.
  
• The tax authorities normally send out a declaration form to all those who filed one the previous year. If you have not automatically received a form by March 16, please obtain one directly from your local 'Centre des Impôts', 'Trésorerie' or 'Mairie', or via the Internet from the above-mentioned Ministry of Economy, Finance and Industry website. CERN does not have any declaration forms.
  
• We advise you to keep a photocopy of your certificate of remuneration and of the duly completed duplicate of your declaration.
  
• You are earnestly requested to enter the word 'CERN' to the right of your signature on the first page of the 2004 income declaration form.
  
• The tax assessment notices relating to income for 2004 will be issued around September/October 2005. For non-French members of the personnel, this notice comes in the shape of a pre-printed recto/verso form (containing the statement 'la déclaration que vous avez déposée ne comporte aucun revenu pour l'année xx', i.e. the declaration you have made does not mention any income for the year xx) and confirms that your declaration has been duly recorded. This document acts inter alia as certification that you are exempt from taxes in France. It must be retained and not returned to your Taxation office.
  

Please now refer to the section relating to your specific circumstances:

French members of the personnel in receipt of a remuneration/payment from CERN: § 2.1

Permanent residents in receipt of a remuneration/payment from CERN: § 2.2

Non-French members of the personnel in receipt of a remuneration/payment from CERN: § 2.3

Users/Unpaid Associates: § 3

2. Members of the personnel in receipt of a remuneration or payment from CERN

In accordance with the Staff Rules and Regulations, staff members and assimilated members of the personnel (Fellows) receive a 'remuneration' from CERN, whereas associated members of the personnel (Paid Associates, Project Associates and Unpaid Associates in receipt of a subsistence allowance, and Students) receive a 'payment' from CERN.

2.1 French members of the personnel

2.1.1 French members of the personnel holding a CERN contract of a duration equal to or more than 12 months

French members of the personnel residing in France for more than six months in 2004, in receipt of a remuneration or payment from CERN and holding a contract with the latter of a duration equal to or more than 12 months, are required to declare their CERN income (remuneration or subsistence allowance).

• CERN income should be declared, in euros, on Forms No. 2047 'Revenus encaissés hors de France' and No. 2042 'Déclaration des revenus 2004', in box AJ if you are signing the declaration yourself, or in box BJ if your spouse is signing it (part 1 of the form, page 3, under 'TRAITEMENTS, SALAIRES').
  
• The certificate of CERN remuneration for 2004, which will be sent to you by the Finance Department, should be enclosed with the declaration. You will receive a single copy of this certificate. Any French member of the personnel who has not received one should contact the SALARIES OFFICE - tel. 73904.
  French members of the personnel in receipt of a subsistence allowance for a period equal to or more than 12 months (Project Associates and Students, in particular) should apply for this certificate from the SALARIES OFFICE - tel. 73904.
  
• Any other income from a French source must be declared in the relevant boxes.
  
• French members of the personnel who did not hold a CERN contract for the whole of 2004 must state under the heading 'AUTRES RENSEIGNEMENTS' on the last page of the declaration form the dates on which their contracts started and ended in order to certify that they were in receipt of a remuneration or payment from CERN under this contract for a period equal to or more than 12 months.
  

The tax calculated on this income, which will be shown on the tax assessment notice sent to you by the tax authorities, will be paid by the Organization directly to the relevant tax office.

2.1.2 French members of the personnel holding a CERN contract of a duration of less than 12 months

French members of the personnel residing in France for more than six months in 2004, in receipt of a remuneration or payment from CERN and holding a contract with the latter of a duration of less than 12 months, are required to declare their CERN income (remuneration or subsistence allowance).

• CERN income should be declared, in euros, on Forms No. 2047 'Revenus encaissés hors de France' and No. 2042 'Déclaration des revenus 2004', in box AJ if you are signing the declaration yourself, or in box BJ if your spouse is signing it (part 1 of the form, page 3, under 'TRAITEMENTS, SALAIRES').
  
• A certificate of CERN remuneration for 2004 should be enclosed with the declaration. This certificate may be obtained from the SALARIES OFFICE - Tel . 73904.
  
• Any other income from a French source must be declared in the relevant boxes.
  
• State under the heading 'AUTRES RENSEIGNEMENTS' on the last page of the declaration form the duration of your contract with CERN ('Contrat CERN du xx au xx').
  
• The tax payable on these incomes, under the current regulations, must be paid by the person being taxed.
  

2.2 Members of the personnel who are 'permanent residents'

Non-French members of the personnel who resided in France for the 12 months prior to taking up their appointment at CERN, whether in gainful employment or not, are considered by the French tax authorities as 'permanent residents'.

2.2.1 Members of the personnel who are permanent residents and hold a CERN contract of a duration equal to or more than 6 months

Non-French members of the personnel who are permanent residents, residing in France for more than six months in 2004, in receipt of a remuneration or payment from CERN and holding a contract with the latter of a duration equal to or more than 6 months, are required to declare their CERN income (remuneration or subsistence allowance).

• CERN income should be declared, in euros, on Forms No. 2047 'Revenus encaissés hors de France' and No. 2042 'Déclaration des revenus 2004' under the heading 'AUTRES IMPUTATIONS, REPRISES DE RÉDUCTIONS D'IMPÔT, CONVENTIONS INTERNATIONALES, DIVERS' (part 8, page 4, TI).
  
• A certificate of CERN remuneration for 2004 should be enclosed with the declaration. This certificate may be obtained from the SALARIES OFFICE - Tel. 73904.
  
• Any other income from a French source must be declared in the relevant boxes.
  
• Permanent residents who did not hold a CERN contract covering the whole of 2004 must state under the heading 'AUTRES RENSEIGNEMENTS' on the last page of the declaration form the dates on which their contracts started and ended in order to certify that they were in receipt of a remuneration or payment from CERN under this contract for a period equal to or more than 6 months.
  

2.2.2 Members of the personnel who are permanent residents and hold a CERN contract of a duration of less than 6 months

Non-French members of the personnel who are permanent residents, residing in France for more than six months in 2004, in receipt of a remuneration or payment from CERN and holding a contract with the latter of a duration of less than 6 months are required to declare their CERN income (remuneration or subsistence allowance).

• CERN income should be declared, in euros, on Forms No. 2047 'Revenus encaissés hors de France' and No. 2042 'Déclaration des revenus 2004', in box AJ if you are signing the declaration yourself, or in box BJ if your spouse is signing it (part 1 of the form, page 3, under 'TRAITEMENTS, SALAIRES').
  
• A certificate of CERN remuneration for 2004 should be enclosed with the declaration. This certificate may be obtained from the SALARIES OFFICE - Tel. 73904.
  
• Any other income from a French source must be declared in the relevant boxes.
  
• State under the heading 'AUTRES RENSEIGNEMENTS' on the last page of the declaration form the duration of your contract with CERN ('Résident permanent de nationalité xx - Contrat CERN du xx au xx).
  
• The tax payable on these incomes, under the current regulations, must be paid by the person being taxed.
  

2.3 Non-French members of the personnel who are not permanent residents

2.3.1 Non-French members of the personnel who are not permanent residents and hold a CERN contract of a duration equal to or more than 6 months (French "titre de séjour special', series AT or FI, or "carte diplomatique")

Non-French members of the personnel, who are not permanent residents, residing in France for more than six months in 2004, in receipt of a remuneration or payment from CERN and holding a contract with the latter of a duration equal to or more than 6 months, are required to complete an income declaration form No. 2042, even if they have no income other than their CERN remuneration/payment. This is so that their family status may be taken into account in their assessment for local tax.

• Complete the first two pages of the declaration form.
  
• Do not state your CERN income on the form.
  
• Any other income from a French source must be declared in the relevant boxes.
  
• State your nationality under the heading 'AUTRES RENSEIGNEMENTS' on the last page of the declaration form ('Fonctionnaire CERN de nationalité .....').
  

2.3.2 Non-French members of the personnel who are not permanent residents and hold a CERN contract of a duration of less than 6 months

Non-French members of the personnel, who are not permanent residents, residing in France for less than six months in 2004, in receipt of a remuneration or payment from CERN and holding a contract with the latter of a duration of less than 6 months are not liable for income tax in France and are therefore not required to complete an income declaration form.

3. Members of the personnel not in receipt of any remuneration or payment from CERN

Members of the personnel with the status of User or Unpaid Associate (not in receipt of a subsistence allowance) are subject exclusively to ordinary French law and may not invoke or derive benefit from the exceptional arrangements set out in § 2 above.

3.1 Users and Unpaid Associates in receipt of remuneration from an organisation based in France

3.1.1 Users and Unpaid Associates in receipt of remuneration from a French institution and residing in Switzerland

Users and Unpaid Associates who receive a remuneration from a French institution and reside in Switzerland must send a duly completed 2004 income declaration form to the 'Centre des Impôts des non-résidents' - 9 rue d'Uzès - 75002 Paris by 30 April 2005 at the latest.

3.1.2. Users and Unpaid Associates in receipt of remuneration from a French organisation and residing in France

Users and Unpaid Associates who receive a remuneration from a French institution and reside in France are subject to ordinary French law and must send a duly completed 2004 income declaration form to their local tax office.

3.2 Users and Unpaid Associates in receipt of remuneration from an institution based outside France who resided in France for more than six months in 2004

Users and Unpaid Associates in receipt of a remuneration from an institution established outside France who resided in France for more than six months in 2004 are required to complete income declaration form No. 2042.

• Complete the first two pages of the declaration form and write 'CERN' in the bottom right-hand corner of the first page.
  
• Any income from a French source must be declared in the relevant boxes.
  
• Write under the heading 'AUTRES RENSEIGNEMENTS' on the last page of the declaration form: "utilisateur/attaché non payé au CERN, de nationalité ..... (your nationality), rémunéré par ..... (name and address of your funding institution). Imposable en ....."(the country where you are liable for income tax).
  

The French tax authorities reserve the right to require such persons at a later date to provide proof of tax payment in another country.

II. Reimbursement of the tax levied on CERN remunerations and payments

The portion of tax mentioned under the heading 'Remboursable par le CERN' on the tax assessment notice is paid directly by CERN to the relevant tax office.

• If you have already paid this portion, please inform the Salaries Office, Finance Department, in writing.
  
• If the words 'Remboursable par le CERN' do not appear on your tax assessment notice, please inform Human Resources Department immediately - Tel. 72838.
  

III. Provisional installments of members of the personnel who took up their duties in 2004

The procedure for payment by provisional instalments does not apply to tax on the remuneration and payments made by CERN to members of the personnel who took up their duties before 1 July 2004.

IV. Staff Members who retired in 2004

The portion of tax mentioned under the heading 'Remboursable par le CERN' on the tax assessment notice is paid directly by CERN to the relevant tax office.

• If you have already paid this portion, please inform the Salaries Office, Finance Department, in writing.
  
• If the words 'Remboursable par le CERN' do not appear on your tax assessment notice, please inform the Human Resources Department immediately - Tel. 72838.
  

V. Exchange rate for 2004

For 2004, the CERN certificates of remuneration have been drawn up in euros at the average annual exchange rate of 0.64 EUR to 1 CHF.