The U.S.-Swiss agreement requires each country to issue certificate 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 serves as proof that the worker named on the certificate is:

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  subject to the social security taxation and coverage 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.

Employers or employees should request certificates of coverage in cases of employment and self-employed persons should request certificates of coverage in cases of self-employment.

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

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  full name of worker;

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  social security number (U.S. number for U.S. certificate and Swiss number for Swiss 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 Swiss 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 such an agreement.

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

1. The employer or employee (in the case of employment) or the self-employed person (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's or worker's representative (attorney, accounting firm, employer services firm, etc.) may request the certificate on the employer's or 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 Switzerland issues the certificate, if appropriate.

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

4. The employer or worker presents the certificate to the tax authorities in the other country upon request. The tax authority in the other country may ask the employer or the worker for a copy of the certificate.

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