TN 20 (01-12)

RS 02001.250 General Information on the Agreement between the United States and Belgium Regarding Coverage

One purpose of the Agreement with Belgium is to eliminate dual coverage, i.e., situations where a worker would otherwise have to pay social security taxes to both countries on the same earnings. The Agreement intends to eliminate dual coverage and taxation by continuing the worker’s social security coverage and taxation under the country with which the worker has the more direct connection, exempting the worker from coverage and taxation under the other country’s system. Specific information on how the Agreement applies is in RS 02001.251 through RS 02001.293.