Effective Dates: 09/21/2020 - Present Previous | Next

TN 41 (09-20)

RS 02001.775 Rule for Government Employees - U.S. - Luxembourg Agreement

A. Vienna Conventions

The Vienna Conventions provide that, in general, nationals of a country who work abroad in the diplomatic or consular services of their country are exempt from social security coverage and contributions under the host country's laws unless the host country specifically waives that exemption.

The Conventions, to which both the U.S. and Luxembourg are parties, apply to:

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    members of the staff of a diplomatic or consular mission, including the diplomatic, consular, administrative and technical staffs;

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    dependents of members of those staffs;

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    domestic service staffs of those missions; and

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    private servants employed by members of such missions (under certain conditions).

B. Agreement Provisions

1. General provisions

The agreement does not affect the coverage of U.S. or Luxembourg Government employees to whom the Vienna Conventions apply. They remain exempt from coverage in the host country.

The agreement establishes the following rules for government employees not covered by the Vienna Conventions:

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    U.S. nationals employed by the U.S. Government in Luxembourg or a U.S. Government instrumentality in Luxembourg are subject to U.S. Social Security taxes and coverage laws only.

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    Luxembourg nationals employed by the Luxembourg Government in the U.S. or a Luxembourg Government instrumentality are subject to Luxembourg social security taxation and coverage laws only.

2. Definitions

a. U.S. Government employee

For purposes of applying this provision of the agreement, the phrase "U.S. Government employee" means employees of the Federal Government or any of its instrumentalities.

b. Luxembourg Government employee

For purposes of applying this provision of the agreement, the phrase "Luxembourg Government employee" means employees of the Government of Luxembourg, the Executive Directors of the Luxembourg Trade and Investment Offices and their staff, and anyone working for the Luxembourg National Tourist Office in the United States.

C. Reference

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001775
RS 02001.775 - Rule for Government Employees - U.S. - Luxembourg Agreement - 09/21/2020
Batch run: 09/21/2020
Rev:09/21/2020