Taxes
USERS and Unpaid Associates living in France or Switzerland for more than six months and paid by an institution not established in France should in principle complete a Tax declaration form if you don’t pay your taxes in your country of residence.
You live in France
Income tax
There is a special 2 years income tax exemption on salaries paid by a US institute ONLY if you arrive from the US and have worked or studied there just before coming to CERN :
Which says in English that you are exempted from paying taxes ONLY if you stay 2 years :
1. As a general rule, the conventions which expressly cover the case of teachers and researchers provide that, when a teacher or a researcher who is a resident of one State goes to the other Contracting State to teach there or to engage in research work, for a period generally not exceeding two years, in an educational establishment, the remuneration which he receives in this capacity is not taxed in that other State. However, a distinction should be made between conventions which provide for exemption in the State of activity when the stay does not exceed a certain duration, and conventions which provide for exemption during a determined period of the income of a teacher or a researcher regardless of the actual duration of the stay in the State of activity and even if this exceeds the duration of the exemption.
2. Agreements providing for a two-year exemption 90 In this type of agreement, the exemption granted pursuant to the provisions of the agreement by the State of the place of exercise of the activity for a limited period is definitively acquired by the taxpayer concerned. Only the remuneration received for his activity as a teacher or researcher carried out after the expiry of the period defined by the agreement is taxable in the State of the activity. B. Agreements not containing specific provisions 100 When the agreement does not include specific provisions concerning the income received by teachers or researchers, the income paid by the educational establishment as a legal person governed by public law to these persons who are not considered to be residents of the State of residence within the meaning of the applicable tax treaty, are taxable according to the rules for public salaries and wages, or, more particularly with regard to tax treaties which do not contain specific provisions concerning remuneration provided by public establishments, private remuneration. In such a case, reference should be made to the corresponding provisions of the applicable agreement.
A. Conventions comportant des dispositions particulières
1. conventions ne prévoyant une exonération que si la durée de séjour n’excède pas deux ans
80
Si la présence de l’enseignant ou du chercheur est finalement supérieure au délai imparti par la convention pour que les revenus soient exonérés dans l’État du lieu d’exercice de l’activité, l’avantage accordé sur le fondement de la convention est remis en cause.
Les rémunérations perçues par l’enseignant ou le chercheur en cette qualité sont alors imposables par cet État à compter du premier jour de sa présence sur son territoire.
2. Conventions prévoyant une exonération d’une durée de deux ans
90
Dans ce type de convention, l’exonération accordée en application des dispositions conventionnelles par l’État du lieu d’exercice de l’activité pendant une période limitée est définitivement acquise au contribuable concerné. Seules les rémunérations perçues au titre de son activité d’enseignant ou de chercheur exercée postérieurement à l’expiration de la période définie par la convention sont imposables dans l’État de l’activité.
B. Conventions ne comportant pas de dispositions particulières
100
Lorsque la convention ne comporte pas de dispositions particulières concernant les revenus perçus par les enseignants ou les chercheurs, les revenus versés par l’établissement d’enseignement en tant que personne morale de droit public à ces personnes qui ne sont pas considérés comme résidents de l’État de séjour au sens de la convention fiscale applicable, sont imposables selon les règles des traitements et salaires publics, ou, s’agissant plus particulièrement des conventions fiscales qui ne contiennent pas de dispositions particulières concernant les rémunérations assurées par des établissements publics, des rémunérations privées .
Dans une telle hypothèse, il convient de se référer aux dispositions correspondantes de la convention applicable.
https://admin-eguide.web.cern.ch/en/procedure/income-tax-declaration-france
In principle you should receive a tax form to declare your income around April/May of each year. Come to see me for any help to fill in this form : “Déclaration des Revenus” form 2042. You can also declare your income on internet on www.impots.gouv.fr. You also have to declare your foreign bank accounts. I f you don’t receive the form at home, I can print it for you and help you fill it in.
CERN new rules about allowances :
file:///C:/Users/alexia/AppData/Local/Microsoft/Windows/INetCache/Content.Outlook/8319DZME/FAP_update_-_ACCU_03.12.2019.pdf
The form has to be sent back to the :
Centre des Finances Publiques
11 rue Ampère,
01206 Bellegarde sur Valserine Cedex
Téléphone : 04 50 56 69 40
E-mail : sip-sie.bellegardesurvalserine@dgfip.finances.gouv.fr
You can contact the Trésorerie de Gex for any payment problem.
Trésorerie de Gex
10 place Gambetta BP 429
01174 Gex Cedex
Téléphone : 04 50 41 51 03
E-mail : t001014@dgfip.finances.gouv.fr
You can as well come to see me with the form and I will help you to complete it.
Other taxes
You also have to pay a “living tax” for your house, this tax is due when you are in the place on the 1st of January of the year, it is around 2/3 of 1 month rental fees.
On your income Tax, you will see another tax for TV that you don’t pay if you don’t have a TV at home.
There is equally a garbage tax which depends on the place where you live, around 150 euros per year.
You live in Switzerland
Income tax
https://admin-eguide.web.cern.ch/en/procedure/income-tax-declaration-switzerland
Non-Swiss members of the personnel
are not normally required to complete an income tax declaration form if they are paid by CERN.
Users being paid by a foreign institute and not paying taxes abroad should declare their salaries in Switzerland.
- if they own real-estate or receive income from any other source of gainful employment in Switzerland or
- if their spouse is Swiss or owns real-estate in Switzerland, is in gainful employment or has movable assets or related income in Switzerland
Users office is declaring you at the Swiss Mission but if you don’t make yourself known at the Administration Fiscale Cantonale, the tax department in Geneva will not send you anything when it is time to declare in March of each year, you can go to the Administartion Fiscale cantonale in Geneva, 26 rue du Stand in and 11 bis rue Caroline in Lausanne for the Canton de Vaud to pick up some forms to declare your income. I can also help you doing this each year.
Other taxes
You will have to pay a tax on TV and radio : SERAFE.