TN 17 (06-97)
RS 02001.140 Certificates of Coverage Under the U.S. - German Agreement
A. POLICY - GENERAL
Certificates of coverage are the forms that SSA and the German authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate of coverage issued by one country serves as proof that the worker named on the certificate is:
Certificates of coverage should be requested by the employer in cases of employment or the worker in cases of self-employment.
B. POLICY - ISSUING AGENCY
1. United States Coverage
SSA's Office of International Policy (OIP) issues certificates of U.S. coverage.
2. German Coverage
The local German Sickness Fund which collects the German Social Security taxes issues the certificate of German coverage.