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

TN 41 (09-20)

RS 02001.795 Certificates of Coverage - U.S. - Luxembourg Agreement

A. Purpose of a Certificate of Coverage

The U.S. - Luxembourg agreement requires each country to issue certificates of coverage forms for workers who, without the agreement, would have to pay social security taxes to both countries on the same earnings. The certificate of coverage serves as proof that the worker named on the certificate is:

  • •

    subject to the laws of the country issuing the certificate and

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    exempt from social security coverage and contributions on the same earnings in the other country.

B. Issuing Agency

1. United States coverage

The Social Security Administration (SSA) issues the certificates of U.S. coverage. Our contact information is below:

Social Security Administration

Office of Earnings and International Operations

Division of Training and Program Support

P O Box 17741

Baltimore, MD 21235 - 7741

2. Luxembourg coverage

The Centre Commun de la Sécurité Sociale issues the certificates of Luxembourg coverage. Their contact information is below:

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

C. Requesting a Certificate of Coverage

1. U.S. certificate of coverage

There are three ways to contact the Social Security Administration to obtain a certificate of coverage from the United States.

a. The employer, employee, or self-employed person may contact SSA by writing to the address in subsection B.1. above.

b. The employer, employee, or self-employed person may also contact SSA by fax to obtain U.S. certificates of coverage at the number below:

Fax: (410) 966-1861

NOTE: This fax number is only for requesting U.S. certificates of coverage or letters stating that workers named in the letters are exempt from foreign social security coverage and taxation.

c. The employer, employee, or self-employed person may also make an online request for a U.S. certificate of coverage at: https://opts.ssa.gov/.

2. Luxembourg certificate of coverage

Advise inquirers that to obtain a certificate of coverage from Luxembourg, they should write to the address in subsection B.2. above.

D. Required information when making a request

Advise inquirers that when writing to obtain a certificate of coverage, they should provide the following information:

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    full name;

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    social security number (U.S. number for U.S. certificate and Luxembourg number for Luxembourg certificate);

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    country of citizenship;

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    date and place of birth;

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    country of permanent residence;

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    name and address of employer in both countries (if self-employed, address of trade or business in both countries);

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    date and place of hire by sending company, if employed; and,

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    beginning date and ending date (if known) of employment or self-employment in the other country.

NOTE:: 

If the worker will be an employee of a Luxembourg affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code and, if so, the effective date of that agreement.

E. Processing Requests for Certificates of Coverage

OEIO or the Luxembourg authority takes the following steps to issue a certificate of coverage:

1. The employer or employee (in the case of employment) or the worker (in the case of self-employment) writes to the appropriate authority requesting a certificate.

NOTE:: 

For requests for U.S. certificates of coverage, the employer or worker's representative (e.g., attorney, accounting firm, or employer services firm) may request the certificate on the employer's or the worker's behalf. If an employee requests the certificate, OEIO will need to contact the employer to confirm the accuracy of the information provided.

2. The United States or Luxembourg issues the certificate, if appropriate.

3. The issuing agency sends the original and one copy to the requester.

4. The employer, employee, or worker presents the certificate to the tax authorities in the other country upon request.

5. If the worker is a self-employed U.S. citizen or national who is subject only to Luxembourg laws under the agreement, the self-employed worker must attach a photocopy of the Luxembourg certificate of coverage to the Schedule SE (Form 1040) filed with the U.S. income tax return each year.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001795
RS 02001.795 - Certificates of Coverage - U.S. - Luxembourg Agreement - 09/21/2020
Batch run: 09/21/2020
Rev:09/21/2020