Taxation in Switzerland

Memorandum concerning the 2009 internal taxation certificate and the 2009 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 2009

The annual certificate of internal taxation for 2009, issued by the Finance and Procurement Department, will be available from 1st March 2010. It is intended exclusively for the tax authorities.

1. 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. You can also access your annual 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 annual certificate as indicated above, you will find information explaining how to obtain one at the following link:

II - 2009 income tax declaration forms issued by the Swiss cantonal tax administrations

The 2009 income tax declaration form must be completed in accordance with the instructions set out below, which are comparable to those for previous years, then signed and returned to the competent tax office.

I – General remarks for Swiss and non-Swiss members of the personnel domiciled in Switzerland

a) Swiss members of the personnel must indicate the amount of salary and emoluments paid by CERN, i.e. the total amount specified under Section A of the 2009 annual internal taxation certificate, and must attach this certificate to their declaration. They must also indicate the amount of any other income and assets, in accordance with the instructions accompanying the declaration form.

NB. Swiss members of the personnel who have already submitted their declaration but did not attach the above-mentioned certificate to it must send the certificate to their tax office without delay.

b) Non-Swiss members of the personnel are not required to complete an income tax declaration form except in certain cases, in particular if they own real-estate or are in other gainful employment in Switzerland or if their spouse owns real-estate, is in gainful employment or has movable assets or related income in Switzerland. However, they must not indicate the salary and emoluments paid by CERN nor attach the annual internal taxation certificate.

In all cases, both Swiss and non-Swiss members of the personnel are advised to state, either in the “Comments” section at the end of the income declaration form or on a separate sheet of paper if the form does not contain such a section, that they are “membre du personnel du CERN assujetti à l’impôt interne du CERN et donc exonéré d’impôt sur les traitements et émoluments versés par le CERN” (a member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN”).

2 – Swiss members of the personnel domiciled in France

Swiss members of the personnel domiciled in France will receive the 2009 income declaration form only if they have retained a financial tie with Switzerland (for example, if they own real estate in a Swiss canton). They must complete and return it in accordance with the instructions set out in section 1 a).

If you are sent the form erroneously, you must return it to the competent tax office explaining that you are “membre du personnel du CERN, assujetti à l’impôt interne du CERN et sans lien de rattachement économique avec la Suisse”.

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.


Contact: 73903

by HR Department