1/8/2016 Description of the U.S.-German Social Security Agreement

stateless person, or a person who is eligible for dependents or survivors
benefits based on the Social Security record of one of these persons, you
may receive benefits as long as you reside in Germany. If you are not a U.S.
or German citizen and live in another country, you may not be able to receive
benefits. The restrictions on U.S. benefits are explained in the publication,
Your Payments While You Are Outside The United States (Publication No.
05-10137).

Appeals

If you disagree with the decision made on your claim for benefits under the
agreement, contact any U.S. or German Social Security office. The people
there can tell you what you need to do to appeal the decision.

The German Social Security authorities will review your appeal if it affects
your rights under the German system, while U.S. Social Security authorities
will review your appeal if it affects your rights under the U.S. system. Since
each country’s decisions are made independently of the other, a decision by
one country on a particular issue may not always conform with the decision
made by the other country on the same issue.

[Back to top]

For more information To file a claim for U.S. or German benefits under the agreement, follow the

instructions in "Claims for benefits" section.

To find out more about U.S. Social Security benefits or for information about a
claim for benefits, contact any U.S. Social Security office. If you live outside
the United States, write to:

Social Security Administration
OlO—Totalization

P.O. Box 17769

Baltimore, Maryland 21235-7769
U.S.A.

For more information about the German Social Security program, contact any
branch office of a German insurance agency or a German diplomatic post, or:

Pension Insurance Landesversicherungsanstalt
for Wage Earners Freie und Hansestadt-
Hamburg
Friedrich-Ebert-Damm 245
22159 Hamburg
Germany

Pension Insurance Bundesversicherungsanstalt
of Salaried fuer Angestellte
Employees 10704 Berlin

Germany

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Certificate of
coverage

Description of the U.S.-German Social Security Agreement

covered by U.S. Social Security only if he or she works for a U.S. employer. A
U.S. employer includes a corporation organized under the laws of the United
States or any state, a partnership if at least two-thirds of the partners are U.S.
residents, an individual who is a resident of the U.S. or a trust if all the
trustees are U.S. residents. The term also includes a foreign affiliate of a U.S.
employer if the U.S. employer has entered into an agreement with the Internal
Revenue Service under section 3121(I) of the Internal Revenue Code to pay
Social Security taxes for U.S. citizens and residents employed by the affiliate.

[Back to top

A certificate of coverage issued by one country serves as proof of exemption
from Social Security taxes on the same earnings in the other country.

Certificates for employees

To establish an exemption from compulsory coverage and taxes under the
German system, your employer must request a certificate of coverage (form
USAID 101) from the U.S. at this address:

Social Security Administration
Office of International Programs
P.O. Box 17741

Baltimore, Maryland 21235-7741
U.S.A.

The request may be sent by FAX, if preferred, to (410) 966-1861. Please
note this FAX number should only be used for requesting certificates of
coverage.

No special form is required to request a certificate, but, the request must be in
writing and provide the following information:

e Full name of worker;

Date and place of birth;

Citizenship;

Country of worker's permanent residence;

U.S. Social Security number;

Date of hire;

Country of hire;

Name and address of the employer in the U.S. and Germany; and
Date of transfer and anticipated date of return.

In addition, your employer must indicate if you remain an employee of the
U.S. company while working in Germany or if you become an employee of the
U.S. company's affiliate in Germany. If you become an employee of an
affiliate, your employer must indicate if the U.S. company has an agreement
with the Internal Revenue Service under section 3121(I) of the Internal
Revenue Code to pay U.S. Social Security taxes for U.S. citizens and
residents employed by the affiliate and, if yes, the effective date of the
agreement.

Your employer can also request a certificate of U.S. coverage for you over the
Internet using a special online request form available at
www.socialsecurity.gov/coc. Only an employer can use the online form to

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Description of the U.S.-German Social Security Agreement

in an elementary or
secondary school full
time) or any age if
disabled before age
22.

United States

Widow or widower-
Full benefit at full
retirement age or at
any age if caring for
the deceased's
entitled child under
age 16 (or disabled
before age

22). Reduced benefit
as early as age 60 (or
age 50 if disabled) if
not caring for child.
Benefits may be
continued if
remarriage occurs
after age 60 (or age 50
if disabled).

Divorced widow or
widower-Same as
widow or widower if
marriage lasted at
least 10 years.

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Germany

Widow or widower-
Benefit payable at any
age if not remarried
and worker had five
years of coverage or
was entitled to benefits
before death.

Divorced widow or
widower-Benefit
payable to dependent
former spouse at any
age if not remarried
before the worker's
death and marriage
was dissolved prior to
July 1, 1977. (If not
dependent on worker
at time of death,
benefit may still be
payable if other
conditions are met.)
Worker must have had
five years of coverage
or was entitled to
benefits before death.

If marriage ended after
June 30, 1977 benefits
may be payable based
on the former spouse's
own insurance

record. Former
spouse must be
unmarried and raising
a child entitled to
benefits.

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1/8/2016 Description of the U.S.-German Social Security Agreement
other country begins.

If you or your employer request a certificate of coverage, you should read the
Privacy Act and Paperwork Reduction Act statements below.

[Back to top]

Voluntary The agreement allows U.S. nationals, stateless persons and refugees to

contributions under make voluntary Social Security contributions to the German system if they

German systems meet certain conditions. These contributions may help a person qualify for a
regular German benefit or increase the benefit amount.

You can get more information on making voluntary contributions by writing to
either the Bundesversicherungsanstalt fuer Angestellte or the
Landesversicherungsanstalt Freie und Hansestadt-Hamburg at the addresses
shown in "For more information" section of this document.

Authority to collect information for a certificate of coverage
Privacy Act

The Privacy Act requires us to notify you that we are authorized to
collect this information by section 233 of the Social Security Act. While
it is not mandatory for you to furnish the information to the Social
Security Administration (SSA), a certificate of coverage cannot be
issued unless a request has been received. The information is needed
to enable SSA to determine if work should be covered only under the
U.S. Social Security system in accordance with an international
agreement. Without the certificate, work may be subject to taxation
under both the U.S. and the foreign Social Security systems.

Paperwork Reduction Act Notice

This information collection meets the clearance requirements of 44
U.S.C. section 3507, as amended by section 2 of the Paperwork
Reduction Act of 1995. You are not required to answer these questions
unless we display a valid Office of Management and Budget (OMB)
control number. We estimate that it will take you about 30 minutes to
read the instructions, gather the necessary facts, and write down the
information to request a certificate of coverage.

[Back to top

Monthly benefits The following table shows the various types of Social Security benefits

payable under the U.S. and German Social Security systems and briefly
describes the eligibility requirements for each. If you do not meet the
requirements for these benefits, the agreement may help you to qualify (see
"How benefits can be paid" section below).

This table is only a general guide. You can get more specific information

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Description of the U.S.-German Social Security Agreement

request a certificate of coverage. A self-employed person must submit a
request by mail or fax.

To establish your exemption from coverage under the U.S. Social Security
system, your employer in Germany must request a certificate of coverage
(form D/USA 101) from the local German Sickness Fund that collects your
German Social Security taxes.

The same information required for a certificate of coverage from the United
States is needed to get a certificate of coverage from Germany except that
you must show German Social Security number rather than your U.S. Social
Security number.

Certificates for self-employed people

If you are self-employed and would normally have to pay Social Security
taxes to both the U.S. and German systems, you can establish your
exemption from one of the taxes by writing to:

« If you will be covered by the United States (see table above), the U.S.
Social Security Administration at the address in "Certificates for
employees" section above.

If you will be covered by Germany (see table above), the local German
Sickness Fund that collects your German Social Security taxes.

Be sure to provide the following information in your letter:

Full name;

Date and place of birth;

Citizenship;

Country of permanent residence;

U.S. and/or German Social Security number;

Nature of self-employment activity;

Dates the activity was or will be performed; and

Name and address of your trade or business in both countries.

ee ee eecee

Effective date of coverage exemption

The certificate of coverage you receive from one country will show the
effective date of your exemption from paying Social Security taxes in the
other country. Generally, this will be the date you began working in the other
country.

Certificates of coverage issued by Germany should be retained by the
employer in the United States in case of an audit by the Internal Revenue
Service (IRS). No copy should be sent to IRS unless specifically requested by
IRS. However, a self-employed person must attach a photocopy of the
certificate to his or her income tax return each year as proof of the U.S.
exemption.

Copies of certificates of coverage issued by the United States will be provided
for both the employee and employer. It will be their responsibility to present
the certificate to the German authorities when requested to do so. To avoid
any difficulties, your employer (or you, if you are self-employed) should
request a certificate as early as possible, preferably before your work in the

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Worker-Under full
retirement age can get
benefit if unable to do
any substantial gainful
work for at least a
year. One and one-
half to 10 years credit
needed, depending on
age at date of

onset. Some recent
work credits also
needed unless worker
is blind.

United States

Spouse-Full benefit at
full retirement age or
at any age if caring for
the worker's entitled
child under age 16 (or
disabled before age
22). Reduced benefit
as early as age 62 if
not caring for a child.

Divorced Spouse-Full
benefit at full
retirement

age. Reduced benefit
as early as age 62.
Must be unmarried
and have been
married to worker for
at least 10 years.

Children-If unmarried,
up to age 18 (age 19 if

Description of the U.S.-German Social Security Agreement

Worker-Benefit
payable at any age if
work capacity reduced
to less than 50
percent. Must have 60
months of coverage at
any time prior to onset
of disability. In
addition, must have
either 36 months of
contributions based on
covered work in the
five years immediately
before onset (this
requirement is
deemed met if
disability results from
work accident) or 60
months of coverage
before 1984 and
contributing
continuously since
January 1, 1984.

The severity of the
disability determines
whether the worker
receives an
occupational
incapacity benefit or a
higher total disability
benefit.

Germany

Spouse-No provision.

Divorced Spouse-No
provision.

Children-No
provision.

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Social SecurityOnline  _International Programs

International ProgramsHome ><. Totalization Agreement with Germany

villi SSA Publication No. 05-10191, May 2005, ICN 478530 [OMB Approval Number: 0960-0554
Expires 10/31/2013]

Contents

Introduction
Coverage and Social Security taxes
Certificate of coverage

Monthly benefits
A German pension may affect your U.S. benefit

What you need to know about Medicare

Claims for benefits

For more information

Introduction A .
An agreement, effective December 1, 1979, between the United States and

Germany improves Social Security protection for people who work or have
worked in both countries. It helps many people who, without the agreement,
would not be eligible for monthly retirement, disability or survivors benefits
under the Social Security system of one or both countries. It also helps
people who would otherwise have to pay Social Security taxes to both
countries on the same earnings.

The agreement covers Social Security taxes (including the U.S. Medicare
portion). As the result of a supplementary agreement, beginning May 1,
1996, it also includes the taxes that finance Germany's sickness insurance
and long-term-nursing care programs. The agreement also covers Social
Security retirement, disability and survivors insurance benefits. It doesn't
cover benefits under the U.S. Medicare program or the Supplemental Security
Income (SSI) program.

This document covers highlights of the agreement and explains how it may
help you while you work and when you apply for benefits.

The agreement may help you, your family and your employer

« While you work—If your work is covered by both the U.S. and German
Social Security systems, you (and your employer, if you are employed)
would normally have to pay Social Security taxes to both countries for
the same work. The agreement eliminates this double coverage, so that
taxes are paid to only one system (see the section on "Coverage and
Social Security taxes" section).

« When you apply for benefits—You may have some Social Security
credits in both the U.S. and Germany but not have enough to be eligible
for benefits in one country or the other. The agreement makes it easier
to qualify for benefits by letting you add together your Social Security
credits in both countries. For more details, see the section on "Monthly
benefits."

[Back to top

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A German pension
may affect your U.S.
benefit

What you need to
know about Medicare

Description of the U.S.-German Social Security Agreement

requirements for German benefits. To be eligible to have your U.S. and
German credits counted, you must have at least 18 months of coverage
credited under the German system.

How credits get counted

You don’t have to do anything to have your credits in one country counted by
the other country. If we need to count your credits under the German system
to help you qualify for a U.S. benefit, we will get a copy of your German
record directly from Germany when you apply for benefits. If German officials
need to count your U.S. credits to help you qualify for a German benefit, they
will get a copy of your U.S. record directly from the Social Security
Administration when you apply for the German benefit.

Although each country may count your credits in the other country, your
credits are not actually transferred from one country to the other. They remain
on your record in the country where you earned them and also can be used to
qualify for benefits there.

Computation of U.S. benefit under the agreement

When a U.S. benefit becomes payable as a result of counting both U.S. and
German Social Security credits, an initial benefit is determined based on your
U.S. earnings as if your entire career had been completed under the U.S.
system. This initial benefit is then reduced to reflect the fact that German
credits helped to make the benefit payable. The amount of the reduction will
depend on the number of U.S. credits: the more U.S. credits, the smaller the
reduction; and the fewer U.S. credits, the larger the reduction.

[Back to top

If you qualify for Social Security benefits from both the United States and
Germany and you didn’t need the agreement to qualify for either benefit, the
amount of your U.S. benefit may be reduced. This is a result of a provision in
U.S. law that can affect the way your benefit is figured if you also receive a
pension based on work that was not covered by U.S. Social Security. For
more information, call our toll-free number, 1-800-772-1213, and get the
publication, Windfall Elimination Provision (Publication No. 05-10045). If you
are outside the United States, you may write to us at the address in "For more
information" section.

[Back to top

Medicare is the U.S. national health insurance system for people age 65 or
older or who are disabled. Medicare has two parts: hospital insurance (also
called "Part A" Medicare) and medical insurance (called "Part B" Medicare).
You are eligible for free hospital insurance at age 65 if you have worked long
enough under U.S. Social Security to qualify for a retirement benefit. People
born in 1929 or later need 40 credits (about 10 years of covered work) to
qualify for retirement benefits.

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Description of the U.S.-German Social Security Agreement

Children-Same as for
children of retired or

Children-Orphan's
benefits until age 18,

disabled worker. or if attending school
or in vocational
training, until age 27.
Worker must have had
five years of coverage
or was entitled to

benefits before death.

Lump-Sum Death
Benefit-A one-time
payment not to exceed
$255 payable on the
death of an insured
worker.

Lump-Sum Death
Benefit-No provision.

United States Germany

None. Apart from the already
listed Pension Benefits
from the German
Pension Insurance,
there are also special
benefits from the
Miner's Pension
Insurance. Specific
details concerning
these benefits may be
obtained from the
Federal Miners’
Pension Insurance
Fund.

How benefits can be paid

If you have Social Security credits in both the United States and Germany,
you may be eligible for benefits from one or both countries. If you meet all the
basic requirements under one country’s system, you will get a regular benefit
from that country. If you do not meet the basic requirements, the agreement
may help you qualify for a benefit as explained below.

¢ Benefits from the U.S—If you do not have enough work credits under
the U.S. system to qualify for regular benefits, you may be able to
qualify for a partial benefit from the United States based on both U.S.
and German credits. However, to be eligible to have your German
credits counted, you must have earned at least six credits (generally
one and one-half years of work) under the U.S. system. Since the U.S.
Social Security program did not begin until 1937, any German coverage
earned before that year cannot be counted. If you already have enough
credits under the U.S. system to qualify for a benefit, the United States
cannot count your German credits.

« Benefits from Germany—Social Security credits from both countries
can also be counted, when necessary, to meet the eligibility

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about U.S. benefits here on our web site or at any U.S. Social Security office
or by calling our toll-free number at 1-800-772-1213. You can get more
detailed information about the German system by writing to the German
system to which you pay German Social Security taxes or by visiting the
German system's web site. Postal and web site addresses are shown in "For
more information" section of this document.

Under U.S. Social Security, you may earn up to four credits each year
depending on the amount of your covered earnings. For example, in 2005,
you get one credit for each $920 of your covered annual earnings up to a
maximum of four credits for the year. Under the German system, credits are
measured in months. To simplify the information in the table, requirements
are shown in years of credits.

Monthly benefits and eligibility requirements

United States Germany

Worker-Full benefit at Worker-Male or
full retirement age, or — female-Benefits

reduced benefit as payable at:

early as age 62.

Required work credits * age 65 with 5
range from one and years of
one-half to 10 years coverage;

(10 years if 62 in 1991 * age 63 with 35
or later). years of

coverage; or

* age 60 with 15
years of
coverage,
including eight
years of covered
work in the last
10 years. In
addition, must
have been
unemployed in
Germany for 52
weeks during the
last one and
one-half years.

Worker-Female-
Benefit payable at age
60 with 15 years of
coverage including
more than 10 years of
covered work after age
40.

United States Germany

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1/8/2016 Description of the U.S.-German Social Security Agreement
« U.S. national U.S.

You are self-employed and you:

¢ Work only in the US.
US.

e Normally work in US.
the U.S. but
transfer your

business activity to
Germany for five
years or less

¢ Work only in Germany
Germany
¢ Normally work in Germany

Germany but
transfer your
business activity to
the U.S. for five
years or less

If this table doesn't seem to describe your
Situation and you are:

e Working in the U.S. Write to the U.S.
address in
"Certificates for
employees"
section for further
information.

« Working in Write to one of the
Germany German
addresses in "For
more information"
section for further
information.

NOTE: As the table indicates, a U.S. worker employed in Germany can be

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Miners' Pension
Insurance, or if you
have at least 60
months of
contributions and
substitute periods
in the Miners’
Pension Insurance

Special Institute of
the Wage Earners'
Pension Insurance
for Railroad
Workers

Special Institute of
the Wage Earners'
Pension Insurance,
or, if you paid at
least one tax
contribution as a
navigational
employee or as a
sea pilot

Bundesknappschaft
Hauptverwaltung Bochum

Pieperstrasse 14-28
44781 Bochum
Germany

Bahnversicherungsanstalt
Bezirksleitung Wuppertal

Doeppersburg 41
42103 Wuppertal
Germany

Seekasse
Postfach 11 04 89
20404 Hamburg
Germany

Don't worry if you are not sure which German insurance agency to contact. If
you don't write to the proper one, the agency will forward your inquiry or

application to the correct one.

If you don't wish to file a claim for benefits, but would like more information

about the agreement, write to:

Social Security Administration
Office of International Programs

P.O. Box 17741

Baltimore, Maryland 21235-7741

U.S.A.

For additional information visit our website:
www. socialsecurity.gov/international.

Privacy Policy | Website Policies & Other Important Information | Site Map

ate
USA.gov Last reviewed or modified Tuesday Dec 07, 2010

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Need Larger Text?

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¢ Hired you in Germany
Germany

For anon-U.S. employer | Germany

For the U.S. government and you are a:

e US. national U.S. (either Social
Security or federal
retirement
program)

; Germany
« German national

You are working in the U.S.:

For an employer in Germany who:

« Sent you to workin | Germany
the U.S. for five
years or less

e Sent you to workin U.S.
the U.S. for more
than five years

e Hired you in the US.
US.

For a non-German U.S.
employer

For the German government and you are a:

e German national Germany

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Coverage and Social
Security taxes

Description of the U.S.-German Social Security Agreement

Before the agreement, employees, employers and self-employed persons
could, under certain circumstances, be required to pay Social Security taxes
to both the United States and Germany for the same work.

Under the agreement, if you work as an employee in the United States, you
normally will be covered by the United States, and you and your employer will
pay Social Security taxes only to the United States. If you work as an
employee in Germany, you normally will be covered by Germany, and you
and your employer pay Social Security taxes only to Germany.

On the other hand, if your employer sends you from one country to work for
that employer or an affiliate in the other country for five years or less, you will
continue to be covered by your home country and you will be exempt from
coverage in the other country. For example, if a U.S. company sends an
employee to work for that employer or an affiliate in Germany for no more
than five years, the employer and the employee will continue to pay only U.S.
Social Security taxes and will not have to pay in Germany.

Special rules apply to self-employed people who, without the agreement,
would have to pay Social Security taxes to both countries (see the table
below).

Summary of agreement rules

The following table whether your work is covered under the U.S. or German
Social Security system. If you are covered under U.S. Social Security, you
and your employer (if you are an employee) must pay U.S. Social Security
taxes. If you are covered under the German system, you and your employer
(if you are an employee) must pay German Social Security taxes. "Certificate
of coverage" section explains how to get a form from the country where you
are covered that will prove you are exempt in the other country.

You are working in Germany:

For a U.S. employer who:

e Sent you toworkin U.S.
Germany for five
years or less

« Sent you to workin Germany
Germany for more
than five years

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1/8/2016 Description of the U.S.-German Social Security Agreement

Although the agreement between the United States and Germany allows the
Social Security Administration to count your German credits to help you
qualify for U.S. retirement, disability or survivor benefits, the agreement
doesn’t cover Medicare benefits. As a result, we cannot count your credits in
Germany to establish entitlement to free Medicare hospital insurance.

For more information about Medicare, call our toll-free number, 1-800-772-
1213, and get the publication, Medicare (Publication No. 05-10043) or visit
Medicare’s website at www.medicare.gov.

[Back to top

ims for benefi
Claims for benefits If you live in the United States and wish to apply for U.S. or German benefits:

Visit or write any U.S. Social Security office; or

« Phone our toll-free number, 1-800-772-1213, 7 a.m. to 7 p.m. any
business day. People who are deaf or hard of hearing may call our toll-
free TTY number, 1-800-325-0778.

You can apply for German benefits at any U.S. Social Security office by
completing application form SSA-2490.

If you live in Germany and wish to apply for benefits, contact:

* The Federal Benefits Unit at the U.S. Consulate General in Frankfurt
(phone 69-7535-2496) to file for U.S. benefits; or
« Any German Social Security office to file for German benefits.

You can apply with one country and ask to have your application considered
as a claim for benefits from the other country. In that case, your application
will be sent to the other country. Each country will process the claim under its
own laws—counting credits from the other country when appropriate—and
notify you of its decision.

If you haven't applied for benefits before, you may need to provide certain
information and documents when you apply. These include the worker's U.S.
and German Social Security numbers, proof of age for all claimants, evidence
of the worker's U.S. earnings in the past 24 months and information about the
worker's coverage under the German system. You may wish to call the Social
Security office before you go there to see if any other information is needed.

Payment of benefits

Each country pays its own benefits. U.S. payments are made by the U.S.
Department of Treasury each month and cover benefits for the preceding
month. German benefits are paid monthly, in advance, through the German
Postal System.

Absence from U.S. territory

Normally, persons who are not U.S. citizens may receive U.S. Social Security
benefits while outside the U.S. only if they meet certain requirements. Under
the agreement, however, if you are a U.S. or German citizen, a refugee, a

https://web.archive.org/web/20120204044900/http:/www.ssa.gov/international/Agreement_Pamphlets/germany.htm! 13/15,