Memorandum from the HR Department and the Legal Service concerning taxation in SWITZERLAND

(Federal, Cantonal and Communal income taxes)

The Swiss Federal Tax Authorities have recognised CERN's internal taxation system, as approved by the CERN Council in September 2005, with retroactive effect to 1 January 2005.

Members of the personnel, in particular those of Swiss nationality, are thereby exempted from the payment of Federal, Cantonal and Communal taxes on salaries and emoluments paid by CERN since 1 January 2005.

If, upon receiving the provisional income tax demand (bordereau provisoire) for the 2006 direct Federal income tax (impôt fédéral direct - IFD) or the Cantonal and Communal payment-on-account instalment slips (calcul des acomptes), you notice that your CERN income has ? erroneously ? been used in the calculation of the IFD or the Cantonal and Communal income taxes, you must contact your local tax office directly.

In such cases, you must ask your tax office to correct your provisional income tax demand for the IFD and the provisional instalments of the Cantonal and Communal income taxes, which must relate only to your other income, if any.

Details relating to the reimbursement by the Swiss authorities of members of the personnel who have paid all or part of the 2005 IFD and/or the 2005 and 2006 Cantonal and Communal provisional instalments will be communicated shortly.

HR Department contact:
Tel. 73903

by HR Department