Memorandum from the Legal Service and the HR Department concerning the 2005 income tax declaration forms sent by the Geneva Tax Administration

Following the introduction of the internal taxation of salaries and emoluments of members of the CERN personnel on 1st January 2005 (cf. Bulletin No. 48-49/2005 - 28.11.2005-05.12.2005), the Geneva Tax Administration has communicated the following information on the procedure for completing the 2005 income tax declaration form, to be returned by 31st March 2006 at the latest.

I - Members of the personnel of Swiss nationality residing in the Canton of Geneva

  • a) The 2005 income tax declaration form must be returned to the Cantonal tax administration, duly completed, dated and signed.

    No details of remuneration, payments or any other financial benefits paid by CERN should be given in the 'revenus' section.

    The following note should be made in the final section under 'Observations ': ' membre du personnel du CERN assujetti à l'impôt interne du CERN '.

  • b) Members of the personnel of Swiss nationality residing in the Canton of Geneva shall remain registered as tax-payers in the Canton of Geneva.

II - Members of the personnel of Swiss nationality residing in France

  • a) Members of the personnel of Swiss nationality residing in France who were previously liable for the Impôt Fédéral Direct (IFD) have not been registered as tax-payers in the Canton of Geneva since 1 January 2005, unless they have retained a financial link with the Canton of Geneva (e.g. ownership of property in the Canton).

  • b) Only those members of the personnel who have a financial link with the Canton of Geneva will receive and must complete the income tax declaration form.

  • c) Any member of the personnel who does not have a financial link with the Canton of Geneva but nonetheless receives the 2005 income tax declaration form must return the form to the Geneva Tax Administration, duly completed, dated and signed. No details of remuneration, payments or any other financial benefits paid by CERN should be given in the 'revenus' section, and the following note should be made in the final section under 'Observations ': ' membre du personnel du CERN assujetti à l'impôt interne du CERN sans lien de rattachement économique avec le Canton de Genève '.

III - Members of the personnel of non-Swiss nationality residing in the Canton of Geneva

  • a) Members of the personnel of non-Swiss nationality residing in the Canton of Geneva who receive an income tax declaration form must return the form to the Geneva Tax Administration, duly completed, dated and signed. No details of remuneration, payments or any other financial benefits paid by CERN, nor of movable assets or income therefrom, should be given in the 'revenus' section.

    The following note should be made in the final section under 'Observations': ' membre du personnel du CERN assujetti à l'impôt interne du CERN'.

  • b) Non-Swiss members of the personnel residing in the Canton of Geneva shall remain registered as tax-payers in the Canton of Geneva if:

    • their spouse has Swiss nationality;

    • they or their spouse own real-estate property in the Canton of Geneva;

    • they or their spouse are engaged in an independent gainful activity in the Canton of Geneva.

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Members of the personnel residing in the Canton of Vaud will be informed of the procedures applying to them as soon as CERN receives the relevant information from the Vaud Tax Administration.