TN 41 (09-20)

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

A. POLICY - EFFECTIVE DATE

The agreement with Luxembourg became effective on November 1, 1993.

B. POLICY - EFFECT ON COVERAGE

If both the U.S. and Luxembourg social security systems cover a worker's employment or self-employment, the agreement provides that beginning November 1, 1993, only one country's system will cover the worker's employment or self-employment. The agreement does not affect a worker's coverage prior to that date. If a worker had dually-covered earnings before November 1, 1993, those earnings remain subject to social security taxation in both countries.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001750
RS 02001.750 - Effective Date of the U.S. - Luxembourg Agreement - 09/21/2020
Batch run: 09/21/2020
Rev:09/21/2020