The rules for eliminating dual coverage described in RS 02001.150 through RS02001.275 cover the great majority of situations where a worker who would normally be covered and taxed by both the United States and Belgium. However, these rules may not cover all situations, or if applied, may have unintended results in certain cases. For this reason, the agreement includes a special exception provision.

There may be situations where an employer in the U.S. sends an employee to Belgium for a period not to exceed five years and U.S. coverage is applicable in accordance with RS 02001.265A. However, prior to the expiration of the five-year period, the employer determines that it will be necessary to extend the period of detachment beyond the five-year period without the prior consent of the Belgian authorities. SSA must treat these cases as special exceptions as noted in RS 02001.275A and obtain Belgium’s concurrence before granting the extension of coverage.

To have a worker’s coverage assigned in a manner other than in accordance with normal coverage rules of the agreement, an employee, employer, or self-employed person may request a special exception. The employee, employer, or self-employed person should request the exception before the expiration of the five-year period. The exception must result in coverage under laws of either the United States or Belgium, but not both and both countries must agree to grant the exception. If either country does not agree with granting the exception, the applicable coverage rule of the agreement determines the worker’s coverage.

RS 02001.267A Detached Worker Rule under the Agreement with Belgium