TN 20 (01-12)
RS 02001.250 General Information on the Agreement between the United States and Belgium Regarding
Coverage
One purpose of the Agreement with Belgium is to eliminate dual coverage, i.e., situations
where a worker would otherwise have to pay social security taxes to both countries
on the same earnings. The Agreement intends to eliminate dual coverage and taxation
by continuing the worker’s social security coverage and taxation under the country
with which the worker has the more direct connection, exempting the worker from coverage
and taxation under the other country’s system. Specific information on how the Agreement
applies is in RS
02001.251 through RS 02001.293.