The rules of the agreement for eliminating dual coverage described in RS 02001.160 through RS 02001.175 cover the majority of situations where the United States and Switzerland would both cover and tax a worker in the absence of an agreement. However, sometimes applying the normal agreement rules can have undesirable or inequitable results. For this reason, the agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement.

The intent of the exception provision is not to provide workers or employers with the freedom to elect coverage in conflict with normal agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where the worker normally works and has coverage, in order to ensure thatthe worker will meet eligibility requirements for retirement or disability benefits.

An employee and the employer or a self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception and agree on the country of coverage, since the worker must remain subject to the coverage laws of one, but not both, countries. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines the worker's coverage.

An employee and the employer or a self-employed person who wish(es) to apply for a special exception may write to the address below in the country where the worker wishes to remain covered. The letter should:

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  give all the information necessary to issue a certificate of coverage under the U.S. - Swiss agreement; and

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  explain the reason for the special exception request.

Persons wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741
USA

Persons wishing to request an exception granting Swiss coverage should write to the following address:

Federal Department of Home Affairs FDHA
Federal Social Insurance Office FSIO
International Affairs Division
Effingerstrasse 20
CH-3003 Berne
SWITZERLAND

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from social security coverage and taxes in the other country.