Income tax in France

Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008

You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN.

This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form.

I - Annual internal taxation certificate for 2008

The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is intended exclusively for the French tax authorities.

1. If you are currently a member of the CERN personnel you will have received an e-mail containing a link to your annual certificate, which you may print if necessary. You can also access your certificate via http://hrt.cern.ch (open "Pay info" in the menu "My e-documents and Self Services").

2. If you are no longer a member of the CERN personnel or are unable to access your certificate as indicated above, you will find information explaining how to obtain one at the following link: https://hr-services.web.cern.ch/hr-services/services-Ben/tax/attest.asp.

II - Declaration of income for 2008

1. Who is required to complete the form? Where can it be obtained?

All members of the personnel1) residing in France2) , whether or not they are of French nationality, are required to complete a declaration of income for 2008 and to return a signed copy to their local tax office by Friday 29 May 2009 at the latest.

Members of the personnel should receive a declaration form for 2008 at the beginning of May. Those who do not receive one automatically must obtain one from their local tax office or town hall or download it from the Tax Administration website (http://www.impots.gouv.fr/ ).

2. How to complete the declaration

Members of the personnel must comply with the following instructions concerning salaries and emoluments paid by CERN:

1. Under the heading "Traitements, Salaires" in Part 1 of the form, they must not indicate the amount of the financial and family benefits paid by CERN in 2008, which are subject to internal taxation by the Organization.

2. They should tick box FV in Part 8 of the form, "Divers".

3. In the box on page 2 entitled "Renseignements complémentaires" they are advised to state: "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN).

4. They must attach to their declaration the annual internal taxation certificate for 2008 (to obtain it, see section I above) issued in accordance with Article R V 2.05 of the Staff Regulations.

For any specific questions on how their personal circumstances affect completion of the various sections of the declaration form, members of the personnel are invited to refer to the instructions attached to the declaration form or to contact their local tax office directly.

Members of the personnel must complete a HARD-COPY FORM only.

The form cannot be completed on line since it is not yet possible to attach the above-mentioned certificate to it.

3. Special cases

Additional information on the declaration requirements applicable to users and associates may be obtained from the following address:

https://cern.ch/hr-services/services-Ben/tax/decl-fr.asp#Special-cases-France_gb

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This information does not concern CERN pensioners, as they are no longer members of the CERN personnel and are therefore subject to the standard national legal provisions relating to taxation.

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¹⁾ Irrespective of the category of personnel to which they belong (see Chapter I, Section 2 of the Staff Rules and Regulations)

²⁾ The following persons, in particular, are deemed to be residing in France:

- persons whose principal place of residence is in France (especially if their spouse and/or children reside with them), and

- persons who reside on French soil for more than 183 days (6 months) a year without any significant absences.

However, the tax office is the only authority competent to assess individual circumstances. For any specific enquiries, please contact your local tax office.

HR Department
Tel. 73903

by HR Department