A person whose earnings from self-employment would otherwise be subject to compulsory
coverage in both the United States and Austria is subject only to the laws of the
country of which they are a resident.
Since this rule applies only to U.S. or Austrian residents, it would not affect a
dually covered worker who resides in a third country (e.g., a self-employed U.S. citizen
who works in Austria but resides in Switzerland). For this reason, the special exception
provision of the Agreement will eliminate dual coverage for such a worker (see RS
2001.680).