taxes: France & Switzerland
France
Income Tax
After living in France for 1 year you must declare yourself with the Centre des Impôts of your "department" (Ain) by filling out the form 2042 - Déclaration des Revenues. There are special tax exemptions for foreign scientists living in France while working at CERN. However, depending on your personal situation and salary you may have to pay some French tax. The form is due near the end of May each year.
CERN official instructions in English are published annually on the CERN HR site.
Once you've declared yourself with the Centre des Impôts, you should receive your tax declaration form in the mail from the French Government at the beginning of May each year.
If you are filing for the first time, and haven't declared yourself yet, you may obtain a tax form at your town hall (Mairie).
Follow these easy steps:
1. If you're filing for the first time, check the box: Vous déposez une déclaration pour le primière fois.
2. Fill in your name and French address.
3 . Go to page 2 - section E - Renseignements Complémentaires. Fill in: 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
4. Go to the last page point 8, line FV: Revenus exonérés non retenus ...Revenus d'organismes internationaux. Check this box. Write CERN next to the check mark.
5. Attach your Attestation Annuelle d'Imposition Interne.
6. Sign and date the first page.
7. Mail it in the envelope provided. The address should appear on the tax form.
Personal Residence Tax (tax d’habitation)
In most towns in the Pays de Gex you must pay this tax - the rate varies from town to town. Your landlord will declare you with the tax authorities - so the tax bill will automatically be sent to you.
Property Tax
The property owner (if renting, your landlord) pays this tax.
Income Tax
After living in France for 1 year you must declare yourself with the Centre des Impôts of your "department" (Ain) by filling out the form 2042 - Déclaration des Revenues. There are special tax exemptions for foreign scientists living in France while working at CERN. However, depending on your personal situation and salary you may have to pay some French tax. The form is due near the end of May each year.
CERN official instructions in English are published annually on the CERN HR site.
Once you've declared yourself with the Centre des Impôts, you should receive your tax declaration form in the mail from the French Government at the beginning of May each year.
If you are filing for the first time, and haven't declared yourself yet, you may obtain a tax form at your town hall (Mairie).
Follow these easy steps:
1. If you're filing for the first time, check the box: Vous déposez une déclaration pour le primière fois.
2. Fill in your name and French address.
3 . Go to page 2 - section E - Renseignements Complémentaires. Fill in: 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
4. Go to the last page point 8, line FV: Revenus exonérés non retenus ...Revenus d'organismes internationaux. Check this box. Write CERN next to the check mark.
5. Attach your Attestation Annuelle d'Imposition Interne.
6. Sign and date the first page.
7. Mail it in the envelope provided. The address should appear on the tax form.
Personal Residence Tax (tax d’habitation)
In most towns in the Pays de Gex you must pay this tax - the rate varies from town to town. Your landlord will declare you with the tax authorities - so the tax bill will automatically be sent to you.
Property Tax
The property owner (if renting, your landlord) pays this tax.
Switzerland
Income Tax - CERN Human Resources instructions in English on Swiss taxation.
TV Tax - there is a TV tax in Switzerland for your house and your car, if you declare that you own one.
Income Tax - CERN Human Resources instructions in English on Swiss taxation.
TV Tax - there is a TV tax in Switzerland for your house and your car, if you declare that you own one.
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