Installation Procedures for Switzerland

This service is available to holders of Swiss C and B cards. Holders of D, E, and P cards should contact Car Plates Services.

The information provided below shall not give rise to any responsibility on the part of the Organization. The provisions of the national legislation in force and the associated texts shall take precedence. 

Value-Added Tax (VAT) Exemption

Exceptional VAT Reimbursement Requests for Swiss B or C legitimisation card holders

Holders of Swiss B or C legitimation cards may request reimbursement of VAT once per year if the supplier has refused to apply the VAT exemption at the time of purchase.

In accordance with the guidelines of the Swiss Federal Department of Foreign Affairs, requests must be submitted through the Installation Service, which forwards them to the competent Swiss authorities. To submit an exceptional VAT Reimbursement request, please:

• Complete the Form D
• For the list of invoices, you may use the Excel spreadsheet instead of completing the table on page 2 of Form D.
• Attach the original invoices
• Submit to the Installation Service

As mentioned on the webpage of the Federal Department of Foreign Affairs, the following VAT rates apply as of 01.01.2011:

2.5%

3.8%

8%

Please note that requests are sent to the Swiss Federal Tax Administration in Bern as a single batch.

Importation and exportation formalities in Switzerland

1. Swiss D or E Legitimation Card Holders

As a general rule, non-Swiss staff members, fellows and associates entirely paid by CERN who hold a contract with the Organization stipulating working hours of more than 50% and lasting more than 3 months are entitled to one of the above-mentioned cards.

1.1. Furniture and personal effects

The above-mentioned members of the personnel are entitled to import their furniture and personal belongings tax-and duty-free, provided that:

• they have held a contract with CERN for less than 5 years, and
• they are moving to Switzerland for the first time, and
• the contract is their first CERN contract giving entitlement to a carte de légitimation.

The member of the personnel must provide the Installation Service with the following information and documents at least 15 days before the scheduled removal date:

• his exact address abroad
• his exact address in Switzerland
• 1 inventory of the goods to be moved (in French, German or Italian)
• 1 copy of the carte de légitimation

Members of the personnel who do not meet all these conditions should contact the Installation Service for information on the appropriate importation procedures. In principle, the importation formalities will be carried out under ordinary national law. The member of personnel will be asked to pay the necessary importation duty for all the objects which are not in his possession for more than 6 months.

1.2. Vehicles

All vehicles which have been used abroad for more than six months by members of the personnel holding a D or E-type carte de légitimation may be imported as part of the furniture and personal effects free of import duty.

Furthermore, the above-mentioned members of the personnel are entitled to purchase or import a vehicle tax- and duty-free, provided that:

• that they have held a contract with CERN for less than 5 years, and
• that they are moving to Switzerland for the first time, and
• the contract is their first CERN contract giving entitlement to a carte de légitimation

Members of the personnel who do not meet all these conditions should contact the Installation Service for information on the appropriate importation procedures.

1.3 Procedure

• New tax-free vehicle bought in Switzerland:

The member of personnel must come to the Installation Service with the following documents:

• 1 copy recto-verso of his carte de légitimation or attestation de fonctions
• 1 copy of the form 13.20 (rapport d’expertise) delivered by the garage

• Private vehicle used abroad for at least 6 months before arrival in Switzerland – Régime Commun (Normal importation regime):

As soon as the member of personnel has their Swiss legitimation card, they must import their vehicle. For this, the member of personnel needs to go to a Swiss customs post with their legitimation card and the vehicle documents. The customs officer in return will supply a “rapport d’expertise” (Form 13.20), which allows the member of personnel to register his/her vehicle on Swiss plates.

Please note that a member of personnel who imports a vehicle following this procedure continues to have the right to purchase a tax-free vehicle within the first five years of taking up a contract at CERN.

• Vehicle bought abroad (new, second-hand or private vehicle used for less than 6 months) – Tax-free importation:

The car must have normal registration plates of the country from where it is being imported.

The member of personnel must stop at any Swiss customs post in Geneva area and declare that they would like to import his vehicle into Switzerland. They will need to provide their carte de légitimation or attestation de fonctions.

Then they must come to the Installation Service with the following documents:

• 1 copy recto-verso of the carte de légitimation or attestation de fonctions
• original of the form 15.01 (delivered by the customs at the moment of importation)

The Installation Service checks the relevant papers and passes them on to the Management of Swiss customs in Geneva. The Management of Swiss customs in Geneva approves the “tax and duty free importation” and sends to the Installation Service the importation form 15.52 approved and the form 13.20 (“rapport d’expertise”). Only then the member of personnel can proceed with registration of his vehicle in Switzerland.

Important: when importing a vehicle into Switzerland using the procedure described above, the member of personnel loses his right to purchase a new tax-free vehicle . If he/she wishes to maintain this right for later, the member of personnel can choose to pay the importation tax on the vehicle (for information on the exact amount of tax to be paid the member of personnel should go directly to the Swiss customs).

2. Swiss P Legitimation Card Holders

As a general rule, members of the CERN personnel holding a contract stipulating working hours of more than 50% and lasting more than 3 months and who are not entirely paid by the Organization are entitled to an attestation de fonctions.

2.1. Furniture and personal effects

The importation formalities shall be completed under ordinary national law by the removals company and/or the member of the personnel himself. For this purpose the Installation Service will issue an “attestation de régime commun” (certificate attesting that the goods are being imported under ordinary national law). The member of personnel will be asked to pay the necessary importation duty for all the objects which are not in their possession for more than 6 months.

2.2. Vehicles

The above-mentioned members of the personnel are entitled to purchase or import a vehicle tax- and duty-free provided that they are not already in possession of a vehicle to which a customs restrictions agreement applies.

2.3 Procedure

• New tax-free vehicle bought in Switzerland:

The member of personnel must come to the Installation Service with the following documents:

• 1 copy recto-verso of the carte de légitimation or attestation de fonctions
• 1 copy of the form 13.20 (rapport d’expertise) delivered by the garage

• Vehicle bought abroad or personal vehicle imported from abroad:

The member of personnel must stop at any Swiss customs post in Geneva area and declare that they would like to import their vehicle into Switzerland. They will need to provide their carte de légitimation or attestation de fonctions.

Then they must come to the Installation Service with the following documents:

• 1 copy recto-verso of the carte de légitimation or attestation de fonctions
• original of the form 15.01 (delivered by the customs at the moment of importation) 

The Installation Service checks the relevant papers and passes them on to the Management of Swiss customs in Geneva. The Management of Swiss customs in Geneva approves the “tax and duty free importation” and sends to the Installation Service the importation form 15.52 approved and the form 13.20 (“rapport d’expertise“). Only then the member of personnel can proceed with registration of his vehicle in Switzerland.

Exportation from Switzerland

The information provided below shall not give rise to any responsibility on the part of the Organization. The provisions of the national legislation in force and the associated texts shall take precedence. 

• Apply for a certificate of departure (attestation de départ) approximately 15 days before your removal;
• Present a copy of the inventory valued when you cross the Swiss border;
• If you stay at CERN, you must also registrer your new address in EDH by filling in the form “Local address change” and  your French card the same day of your removal.
  

If you have a vehicle registered on Swiss plates:

• contact the Service des Automobiles in order to inform them of your new address.
• if you have purchased or imported your car tax-free (form 15.52, of which you have the yellow copy) you must hand this document to the official at the customs post through which you leave Switzerland in your vehicle. You then have three months in which to return the Swiss number plates by mail to the Service des Automobiles or to the Swiss Embassy or Consulate in your new country of residence.