Information concerning the tax position of Users and Unpaid Associates in France
- Users and Unpaid Associates domiciled in France are liable for tax, under ordinary French law, on the remunerations paid by French institutions employing them.
They are therefore required to complete and sign a declaration of income form and send it to their local tax office (centre des impôts), together with the annual certificate issued by CERN in accordance with Article R IV 2.04 of the Staff Regulations (cf. the information from the Legal Service and the HR Department concerning declarations of income for 2005 published above).
- Users and Unpaid Associates remunerated by a French institution but domiciled in Switzerland are required to complete and sign a declaration of income form and send it to the tax office for non residents: Centre des impôts des non-résidents - 9 rue d'Uzès - 75002 Paris - France.
- Users and Unpaid Associates residing in France for more than six months in 2005 and remunerated by an institution not established in France must also complete a declaration of income form.
In the final section, 'Autres renseignements', they should indicate: 'Membre du personnel du CERN (utilisateur/attaché non payé [User or Unpaid Associate, as appropriate]), de nationalité ... (their nationality), rémunéré par ... [name and address of their employer], imposable en ... [the country where they are liable for income tax]'. They should also attach to their declaration the annual certificate issued by CERN in accordance with Article R IV 2.04 of the Staff Regulations.
As in previous years, the French tax authorities reserve the right, at a later date, to ask Users and Unpaid Associates remunerated by an institution not established in France to provide proof of tax payment in another country.
by HR Department
