A self-employed U.S. citizen, who is a resident of Luxembourg and subject to its coverage
laws, is exempt from paying SECA tax. However, he/she must still file a U.S. tax return
every year. When preparing the schedule SE which is normally used to determine the
amount of the SECA tax, the worker indicates the earnings are exempt under the agreement
and attaches a photocopy of the certificate of coverage issued by Luxembourg (see
RS 02001.795) as proof of the exemption.