OEIO or the Luxembourg authority takes the following steps to issue a certificate
of coverage:
1. The employer or employee (in the case of employment) or the worker (in the case
of self-employment) writes to the appropriate authority requesting a certificate.
For requests for U.S. certificates of coverage, the employer or worker's representative
(e.g., attorney, accounting firm, or employer services firm) may request the certificate
on the employer's or the 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 Luxembourg issues the certificate, if appropriate.
3. The issuing agency sends the original and one copy to the requester.
4. The employer, employee, or worker presents the certificate to the tax authorities
in the other country upon request.
5. If the worker is a self-employed U.S. citizen or national who is subject only to
Luxembourg laws under the agreement, the self-employed worker must attach a photocopy
of the Luxembourg certificate of coverage to the Schedule SE (Form 1040) filed with
the U.S. income tax return each year.