Effective Dates: 08/01/2022 - Present Previous | Next

TN 5 (08-22)

GN 01733.110 Scope of the U.S. - Luxembourg Agreement

A. Benefit programs included under the U.S. - Luxembourg Agreement

The provisions of the Agreement that permit people to qualify for benefits based on combined U.S. and Luxembourg coverage apply to the following benefits:

1. U.S. retirement, survivors, and disability benefits

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    The Agreement applies to U.S. retirement, survivors, and disability benefits.

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    The Agreement does not apply to Medicare benefits, or Supplemental Security Income (SSI) benefits.

2. Luxembourg old age (retirement), survivors, and invalidity (disability) benefits

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    The Agreement applies to the Luxembourg retirement, survivors, and disability benefits.

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    The Agreement describes applicable laws governing sickness insurance, occupational disease insurance, unemployment or family allowances.

B. Social security taxes under the Agreement

The provisions of the Agreement that eliminate dual social security coverage and taxes apply to the following:

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    U.S. Social Security taxes, including both Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA), including the Medicare portion; and

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    Luxembourg social security taxes that finance retirement, survivors, and disability benefits, as well as sickness and maternity insurance, workers compensation, and family allowances.

C. References

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    RS 02001.750, Effective Date of the U.S.- Luxembourg Agreement.

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    RS 02001.755, Scope of U.S.- Luxembourg Agreement.

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    RS 02001.760, General Coverage Rule for Employment -U.S.- Luxembourg Agreement.

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    RS 02001.765, Detached Worker Rule - U.S.- Luxembourg Agreement.

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    RS 02001.770, Rule for Crews of Ships or Aircraft- U.S.- Luxembourg Agreement.

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    RS 02001.775, Rule for Government Employees - U.S.- Luxembourg Agreement.

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    RS 02001.780, Coverage Rule for Self Employment - U.S.- Luxembourg Agreement.

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    RS 02001.785, Special Exceptions to the Coverage Rules - U.S.- Luxembourg Agreement.

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    RS 02001.795, Certificates of Coverage - U.S.- Luxembourg Agreement.

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    RS 02001.950 - RS 02001.998, Agreement provisions for the elimination of dual coverage and taxation.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201733110
GN 01733.110 - Scope of the U.S. - Luxembourg Agreement - 08/01/2022
Batch run: 08/17/2022
Rev:08/01/2022