Information for members of the personnel residing in the Canton of Vaud and who are required to complete the 2005 income tax declaration

CERN has recently been informed that the Swiss Federal tax authorities have still not authorised the Canton of Vaud to modify the taxation rules for members of the personnel residing in the Canton, in particular those of Swiss nationality, following the introduction of the internal taxation system at CERN. Pending a statement from the Federal tax authorities, the members of the personnel concerned are requested to complete the 2005 income tax declaration in compliance with the following instructions:

• Members of the personnel of Swiss nationality residing in the Canton of Vaud must complete the 2005 income tax declaration, declaring all their sources of income and assets, including the income they received from CERN (state the taxable amount as it appears in the annual certificate of internal taxation that you received in April). They must return their declaration forthwith to the relevant tax office. N.B.: they should write the following statement in the Comments section of the form, namely 'Membre du personnel du CERN, assujetti à l'impôt interne du CERN depuis le 1^er janvier 2005 et donc exonéré d'impôts sur les revenus versés par le CERN'. Members of the personnel must of course declare any other sources of income they may have.
  
  
• Members of the personnel not of Swiss nationality residing in the Canton of Vaud who have received the 2005 income tax declaration form must complete and return it forthwith to the relevant tax office. They do not have to declare the income received from CERN. They should write the following statement in the Comments section of the form: 'Membre du personnel du CERN, assujetti à l'impôt interne du CERN depuis le 1^er janvier 2005 et donc exonéré d'impôts sur les revenus versés par le CERN'. They must of course declare any other sources of income they may have.
  

The Swiss authorities have assured CERN that tax offices in the Canton of Vaud were instructed to suspend taxation for the members of the personnel concerned.

Should you require any further information, please contact Mrs Lynda Leroux (HR) on 73903.

by HR Department