Taxation in Switzerland
Memorandum concerning the 2012 internal taxation certificate and the 2012 income tax declaration forms issued by the Swiss cantonal tax administrations.
You are reminded that 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 the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.
I - Annual internal taxation certificate for 2012
The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 25 February 2013. It is intended exclusively for the tax authorities.
- If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary.
- If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the following link: https://cern.ch/admin-eguide/Impots/proc_impot_attestation_interne.asp.
In case of difficulty in obtaining your annual certificate, send an e-mail explaining the problem to service-desk@cern.ch.
II - 2012 income tax declaration forms issued by the Swiss cantonal tax administrations
The 2012 income tax declaration form must be completed in accordance with the indications available at the following address: https://cern.ch/admin-eguide/Impots/proc_impot_decl-ch.asp.
IF YOU HAVE ANY SPECIFIC QUESTIONS, PLEASE CONTACT YOUR TAX OFFICE DIRECTLY.
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.
HR Department
Contact: 73903