Taxation in Switzerland

Memorandum concerning the 2017 internal taxation certificate and the 2017 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 2017

The annual certificate of internal taxation for 2017, issued by the Finance and Administrative processes Department, will be available on 9 February 2018. 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.
  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 here.

In case of difficulty in obtaining your annual certificate, send an e-mail explaining the problem to

II - 2017 income tax declaration forms issued by the Swiss cantonal tax administrations

The 2017 income tax declaration form should be completed in accordance with the general indications available here.

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