The rules of the agreement for eliminating dual social security coverage described in RS 02001.760 - RS 02001.780 cover the great majority of situations where the United States and Luxembourg would both cover and tax a worker in the absence of an agreement. However, sometimes the application of the normal agreement rules would yield anomalous and inequitable results. For this reason, the agreement includes a provision that permits authorities in both countries to grant exceptions to the normal coverage rules of the agreement if both countries agree.

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 individual normally works and has coverage, in order to ensure that the individual will meet eligibility requirements for retirement or disability benefits.

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

A worker or employer who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to be covered. The letter should:

• •

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

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  explain why a special exception should be granted.

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

Social Security Administration

Division of Training and Program Support

International Support Branch

P.O. Box 17741

Baltimore, MD 21235-7741

Individuals wishing to request an exception granting Luxembourg coverage should write to the address below:

Centre Commun de la Sécurité Sociale
Département affiliation
L-2975 Luxembourg
LUXEMBOURG

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 coverage and taxes in the other country.