Voir en

français

Taxation in France | Letter from the French “Direction générale des finances publiques” - new form

Letter from the “Direction générale des finances publiques” concerning the introduction of a direct income tax deduction from revenue

The Organization has been informed that some members and retired members of CERN personnel residing in France have received a letter from the “Direction générale des finances publiques” concerning the introduction of a direct income tax deduction from revenue in France (from 1 January 2018), together with a form to be returned by 15 January 2017.

The French tax authorities have confirmed to the Organization that the introduction of this new system will have no effect on the internal taxation of salaries and emoluments paid by CERN to its members of personnel. In addition, the form is intended to update the personal information of those concerned (i.e., the information provided on the “espace personnel” of the tax administration’s website).

The Organization hereby invites those having received this letter to:

  • complete the form (members of the personnel who do not have a French social security number are invited to tick the box and indicate “non applicable”); and
  • attach, on a separate sheet, the text below:

1/ For members of personnel:

“En tant que membre du personnel de l’Organisation européenne pour la recherche nucléaire (CERN), organisation intergouvernementale ne relevant pas de la législation française, je ne suis pas concerné par le prélèvement à la source par rapport aux traitements et émoluments que je reçois du CERN, qui sont soumis à l’impôt interne de l’Organisation et dès lors exemptés d’impôt national sur le revenu.”

2/ For retired members of personnel:

“En tant que retraité de l’Organisation européenne pour la recherche nucléaire (CERN), organisation intergouvernementale ne relevant pas de la législation française, je ne suis pas concerné par le prélèvement à la source par rapport à mes prestations de pension que je reçois du CERN.”

 

HR Department