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Apr
13

On 31 January 2020, the United Kingdom of Great Britain and Northern Ireland (United Kingdom) left the European Union (EU). Nevertheless, the United Kingdom continues to apply to European law for the time being. This is reflected in the eu-EU-UK withdrawal agreement, which came into force on 1 February 2020. The United States has agreements with several nations, the so-called totalization conventions, in order to avoid double taxation of income in relation to social contributions. These agreements must be taken into account in determining whether a foreigner is subject to the U.S. Social Security Tax/Medicare or whether a U.S. citizen or resident alien is subject to the social security taxes of a foreign country. Therefore, you must always ensure that you declare all your insurance periods in all Member States or contracting countries when you apply. In addition, the different qualification periods for special payments for minors can be met by adding up incubation periods in other Member States or in some contracting countries. At the signing of today`s Social Security Agreement between the United States of America and the Federal Republic of Germany, representatives of the two contracting states have stated that they agree on the following points: they can identify interlocutors for policyholders and pensioners in foreign liaison offices in our list of links between pension insurance agencies in other Member states and contracting countries: If you normally reside in a country with which Germany has signed a social security contract, restrictions may also apply.

If you live in another country – with the exception of one country in the European Union or Iceland, Liechtenstein, Norway and Switzerland or one of the other countries with which Germany has signed a social security agreement – the same restrictions apply to sub-treaty countries. In some cases, a reduction may be made if the existing pension is based on the 1975 agreement with Poland and, therefore, Polish periods are included in the German pension. The same applies when the German pension is based on the agreement of the former German Democratic Republic (East Germany) with Bulgaria, Romania, Slovakia, the Czech Republic (Czech Republic) or Hungary. In the event of a delay, the above agreement can no longer be implemented. With which countries has Germany signed social security agreements? Note As shown in the table, an American worker employed in Germany can only be covered by U.S. Social Security if he or she works for a U.S. employer. A U.S. employer includes a company organized under U.S. or state law, a partnership if at least two-thirds of the partners are based in the United States, a person residing in the United States, or a fiduciary company if all directors are based in the United States.

The term also includes a foreign subsidiary of a U.S. employer when the U.S.