Do you actually work for CERN or do you work at CERN whilst employed by a UK organisation? 

If the latter its complicated and will depend on what the relevant tax treaty says about where you should pay tax, if the former I would have thought you simply pay tax in Switzerland and your employer (CERN) should advise on how to do this?

Mark

Hi Mark, 

I technically work for a French organisation. I am on a "Volontaires Internationaux en Administration" contract and my salary is paid by the French Ministry of Foreign Affairs. So, it's complicated. UK citizen, living and working in Switzerland, but paid by a French organisation. 

On the website for my scheme it says "The allowances paid under the International Volunteers are exempt France from income tax" but presumably means I am still liable to pay tax in either UK or Switzerland. And I've been in touch with HR and they were no help :/

Thanks, J

My guess is you definitely do not ned to pay tax in the UK then if you neither live there nor are employed there. It sounds it is likely to be either France or Switzerland, but it all depends on what their rules might be with each other as to where you pay tax.

So you can either hire a professional or google it (probably you need to read the Swiss-French taxation treaty for help). In my case I was employed in the UK, lived in France and worked in Switzerland. I had to pay tax in France, but there can be various exemptions which are described in relevant tax treaties betwen countries and in their tax rules. The tax exemption you mention presumably applies if you are liable tax in France? If you live in Swtizerland and are liable for tax there they might not recogniose the exemtpion. For example I paid tax in my UK iSA interest when I lived in France, even though in the UK such interest is exempt from tax. The French tax authorities did not recognise the tax exempt status. But they did give me other tax exemptions under their rules. 

Cheers,

Mark