TN 17 (06-97)

RS 02001.145 How a Certificate of Coverage Is Issued Under the U.S. - German Agreement

A. Process

Following is a description of the certificate of coverage process.

1. U.S. Certificates

  • SSA completes the certificate of coverage form and mails two copies to the U.S. employer (or the employer's representative) that requested it. (Only one copy is mailed to a self-employed person.)

  • The U.S. employer gives one copy of the certificate to the employee for his or her records and sends the other copy to its office in Germany where the employee will be working.

  • The employer in Germany or the self-employed person presents the certificate to the German tax authorities, if requested to do so, to verify the worker's exemption from German Social Security tax.

2. German Certificates

  • The German agency sends a copy to the person requesting the certificate.

  • If the person is employed, the employer in the U.S. retains the certificate and presents it to the IRS upon request.

  • If the person is self-employed, the worker attaches a photocopy of the certificate to the schedule SE that is filed with the income tax return each year. When preparing the schedule SE to determine the amount of the SECA tax, the worker indicates that the earnings are exempt under the agreement as evidenced by the attached certificate.

B. Procedure - Where to Write

Advise the employer or self-employed person to request a certificate of coverage by writing to:

1. U.S. Certificates

Social Security Administration
Office of International Policy
P.O. Box 17741
Baltimore, Maryland 21235-7741

2. German Certificates

Landesversicherungstanstalt Freie und Hansestadt-Hamburg
22159 Hamburg

Pension Insurance of Salaried Employees:

Bundesversicherungsanstalt Fuer Angestellte
10704 Berlin

Miner's Pension Insurance:

Bundesknappschaft Hauptverwaltung Bochum
Pierperstrasse 14-28
44781 Bochum

Special Institute of the Wage Earners' Pension Insurance for Railroad Workers:

Berziksleitung Wuppertal (VT)
Doeppersburg 41
42103 Wuppertal

Special Institute of the Wage Earners' Pension Insurance (Navigational Employee or Sea Pilot):

Postfach 11 04 89
20404 Hamburg

C. Procedure - Required Information

Advise the person to provide the following information when writing to obtain a certificate of coverage:

  • Full name of worker

  • Social Security number (U.S. number for U.S. certificate and German number for German certificate)

  • Country of citizenship

  • Date and place of birth

  • Country of permanent residence

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

  • Nature of trade or business, if self-employed

  • Date and place of hire by employer transferring the employee, if employed

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

  • Statement indicating whether the employee will remain an employee of the U.S. company while working in Germany or will become an employee of a German company

NOTE: If the worker will be an employee of a German 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 yes, the effective date of such an agreement.

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RS 02001.145 - How a Certificate of Coverage Is Issued Under the U.S. - German Agreement - 06/08/2009
Batch run: 06/09/2009