On 1st October, the Staff Association Presidency met with the Brocard law firm in Saint-Genis-Pouilly to obtain legal advice on questions frequently raised by colleagues leaving CERN at the end of a limited-duration or graduate contract.

These questions concern the taxation of end-of-contract indemnities and transfer values, which are often paid several months after the end of employment. This raises the issue of the applicable tax regime and the competent country depending on the individual’s residence at the time of payment.

In order to better inform and advise our colleagues, we considered it useful to obtain a comprehensive legal opinion on the taxation regimes in France and Switzerland — the main countries of residence of CERN personnel. (Colleagues residing in another country at the time of payment of the indemnities are invited, where applicable, to seek local legal advice.)

The indemnities discussed with the Brocard law firm were those provided for in the employment contract, namely:

• End-of-contract indemnity
• Reinstallation indemnity
• Unemployment benefits
• Transfer value, when it is:
  • Paid directly to the beneficiary
  • Transferred to another national pension fund
  • Transferred to a private pension fund

In this context, the Association has also decided to organise a conference to inform all colleagues about the various taxation regimes.

On 14 November, Maître Brocard will present and explain the following topics:

• Tax residence and income/wealth taxation (France / Switzerland)
• Consequences of the end of the CERN legitimation card and customs status at contract termination
• The issue of multiple pensions and related social contributions
• The tax treatment of inheritances

Friday, 14 November – from 12:30 to 14:30

503/1-001 – Council Chamber

For more information and to register: https://indico.cern.ch/event/1601851/

Conference in French, with simultaneous interpretation into English.