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.