For a list of countries with which the United States currently has tabulation agreements and copies of those agreements, see U.S. International Social Security Agreements. With which countries has Germany signed social security agreements? If you have questions about international social security agreements, call the Social Security Administration`s Office of International Programs at 410-965-3322 or 410-965-7306. However, please do not call these numbers if you wish to inquire about a claim for individual benefits. The Federal Republic of Germany currently has reciprocal social security agreements with 20 countries. These agreements essentially regulate the acquisition of pension rights and the payment of pensions in the respective countries. The United States has signed tabulation agreements with many countries to avoid double taxation of Social Security on the same income. The U.S.-Germany tabulation agreement is intended to provide guidelines for deciding whether a person in the U.S. or Germany should be subject to Social Security tax. Very low pensions are an exception to this rule. In these cases, European law and some agreements make it possible to cover periods of insurance from other countries if this means that a certain minimum number of months of insurance (e.g. B less than one year) is not reached. Aggregation agreements, also known as bilateral agreements, eliminate double social security coverage (the situation that occurs when a person from one country works in another country and is required to pay social security taxes to both countries with the same income).

Each tabulation agreement contains rules to distribute an employee`s coverage to the country where the employee has the most important economic ties. Agreements generally ensure that the employee pays social security taxes in only one country, provided that the employee and the employer comply with the procedural provisions of the agreement in order to obtain an exemption from social security taxes in the other country. To eliminate double taxation of Social Security and Medicare taxes, the United States has international agreements (known as “tabulation agreements”) with 25 countries. Totalization agreements exempt salaries from Federal Insurance Contributions Act (FICA) taxes, including Social Security taxes and Medicare taxes, if a person`s income is subject to taxes or contributions for similar purposes under a foreign country`s social security system. There is a similar tax exemption from the Self-Employment Contributions Act (SECA). Germany currently has double taxation treaties with the countries mentioned below: exceptions are only possible for new agreements, for example the agreement with Brazil and Uruguay. These new agreements also make it possible to aggregate periods of insurance in several Member States and in the contracting country concerned. You can read more about the totalization agreement between the United States and Germany if you are inclined to do so. Although often overlooked, this deal is a crucial tax planning option for U.S. expats in Germany. American expats are often all too familiar with the concept of double taxation. This is a hot topic that is at the forefront of many discussions about working abroad, and rightly so.

The exclusion of income earned abroad and the foreign tax credit are available to mitigate or eliminate double income tax on wages earned by U.S. citizens in a foreign country, but what about the Social Security tax on that income? If you are an American expat living and working in Germany, you should familiarize yourself with the totalization agreement between the United States and Germany. The United States has agreements with several countries, called tabulation agreements, to avoid double taxation of income in terms of social security taxes. These agreements should be considered in determining whether a foreigner is subject to U.S. Social Security/Medicare tax or whether a U.S. citizen or resident alien is subject to a foreign country`s social security taxes. We strongly recommend that you contact an expatriate tax specialist if you have any doubts or questions about your tax filing situation as an American expat living in Germany. If you paid your last German contribution to a regional pension fund (formerly Landesversicherungsanstalt – LVA –), the regional pension fund responsible for the Member State or contracting country concerned is responsible for you: this includes in particular the United Kingdom and Northern Ireland. Although the United Kingdom (including Northern Ireland) declared on 29 March 2017 that it would leave the European Union, EU law will apply in full until it is withdrawn. Insurance periods are only added together to meet the minimum insurance periods and specific legal insurance requirements. The payment of a full pension represented by a single country, taking into account the periods of insurance of the other countries, does not take place. A certificate of coverage issued by one country serves as proof of exemption from social security taxes on the same income in the other country.

Copies of coverage certificates issued by the United States are provided to both the employee and the employer. It is their responsibility to present the certificate to the German authorities if they are invited to do so. To avoid difficulties, your employer (or you, if you are self-employed) should apply for a certificate as soon as possible, preferably before you start your work in the other country. Federal Pensioendienst (FPD) / Federal Pension Service (SFP) If you have social security credits in the United States and Germany, you may be eligible for benefits from one or both countries. If you meet all the basic system requirements of a country, you will receive regularly from that country. If you do not meet the basic requirements, the agreement can help you qualify for a benefit as described below. If you live in Germany, you can find more information about the procedure in the “Benefits” section under “Application”. You can also download and print the German application forms. The European Commission also publishes information on the social security authorities of its Member States through the EESSI`s publicly available public directory of European social security institutions: Women`s work benefits payable at the age of 60 with 15 years of insurance, including more than 10 years of insured work after the age of 40. If you live outside the United States, visit the Social Security Administration`s Office of International Operations website for more information.

The social security agreement mainly benefits nationals of the respective contracting countries. However, according to the agreement, they may also benefit other persons who are not nationals of the contracting country concerned. The German Social Security authorities will consider your complaint if it affects your rights under the German system while the United States Will consider your appeal if it affects your rights under the U.S. system. Since the decisions of each country are taken independently of the other, one country`s decision on a particular issue may not always coincide with the decision of the other country on the same issue. You are receiving a German pension which has been determined under Community law or you have submitted an application for a pension which has been rejected because you have not fulfilled the waiting period required by Community law. Please note that very different age limits apply in different countries. In a given country, for example, an old-age pension may start at the age of 60; in other countries, however, only at the age of 67.

Always inquire in advance about your pension rights from the respective foreign countries. .