TN 2 (10-08)

RS 02002.148 How a Certificate of Coverage is issued Under the Agreement with Denmark

A. Process for issuing a certificate of coverage

The following steps describe the process for issuing a certificate of coverage:

  1. The employer (in the case of employment) or the worker (in the case of self-employment) writes to the appropriate authority requesting a certificate. NOTE: The employer's or worker's representative (e.g., attorney or accounting firm) may request the certificate on the employer's or worker's behalf.

  2. The Social Security Administration (in the case of U.S. certificates) or the Danish National Social Security Agency (in the case of Danish certificates) issues the certificate, if appropriate.

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

  4. If the person is employed, the employer or worker presents the certificate to the tax authorities in the other country when requested to do so.

  5. If the person is a self-employed U.S. citizen who is subject only to Danish laws under the agreement, he or she must attach a photocopy of the Danish certificate to his or her U.S. income tax return each year.

B. Procedure for requesting a certificate of coverage

1. Required information

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

  • Full name of worker;

  • Date and place of birth;

  • Country of permanent residence;

  • Country of citizenship;

  • U.S. Social Security number;

  • Danish Central Personal Registration (CPR) number, if known;

  • Name, relationship, and date of birth of family members accompanying the worker;

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

  • 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 of employment or self-employment in the other country; and

  • A statement indicating whether the employee remains an employee of the U.S. company while working in Denmark or becomes an employee of a Danish company.

    NOTE: If the worker is an employee of a Danish affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service (IRS) under section 3121(l) of the IRS Code and, if yes, the effective date of such an agreement.

2. Where to send request for a certificate

Advise the person to send the request to the appropriate address below.

a. For U.S. certificates

Advise the person to send the request for a U.S. certificate of coverage (form USA/DK 1- Certificate of Coverage Under Article 6 of the Agreement on Social Security Between the United States of America and the Kingdom of Denmark) to the following address:

Social Security Administration

Office of International Programs

P.O. Box 17741

Baltimore, Maryland 21235-7741

U.S.A.

If preferred, the request may be sent by fax to 410-966-1861. Please note this FAX number is only for requesting U.S. certificates of coverage.

NOTE: Employers who have access to the Internet can request U.S. certificates of coverage over the Internet. See www.socialsecurity.gov/international for more information about requesting U.S. certificates of coverage via the Internet. Only an employer can use the online form to request a certificate of coverage. A self-employed person must submit a request by mail or fax.

b. For Danish certificates

Advise the person who wants to get a Danish certificate of coverage (form DK/USA 1 – Certificate of Coverage Under Article 6 of the Agreement on Social Security Between the Kingdom of Denmark and the United States of America) to write to the following address in Denmark.

The National Social Security Agency

6. Division, International Office

Landemærket 11

DK-1119 Copenhagen

DENMARK

C. Reference

RS 01901.070, Employment Outside the United States for a Foreign Affiliate or Subsidiary of an American Employer