As a general rule, in contracting countries, there is also no right to a pension due to a total reduction in working capacity if eligibility is based exclusively on the closed German part-time labour market and not on your capacity. The right to completely reduce the capacity to work on the basis of the closed part-time labour market in Germany is only allowed in sub-treaty countries, Bosnia and Herzegovina, Israel, Kosovo, Morocco, Montenegro, Serbia and Tunisia. The Data Protection Act requires us to inform you that we are entitled to collect this information until Section 233 of the Social Security Act. Although it is not mandatory for you to provide the information to the Social Security Administration (SSA), a coverage certificate can only be issued if an application has been received. The information is necessary to enable the SSA to determine whether, in accordance with an international agreement, the work should only be covered by the U.S. social security system. Without the certificate, work can be taxed in both the United States and foreign social security schemes. Workers, employers and the self-employed may, in certain circumstances, be required, in certain circumstances, to pay social security contributions for the same work, both in the United States and in Germany. In addition, your employer must indicate whether you remain an employee of the U.S. company during your activity in Germany or if you will become employees of the U.S. company`s subsidiary in Germany. If you become a related company, your employer must indicate whether the U.S. company has entered into an agreement with the Internal Revenue Service pursuant to Section 3121 (l) of the Internal Revenue Code to pay U.S.
Social Security taxes for U.S. citizens and residents employed by the subsidiary and, if so, the effective date of the agreement. If you have accumulated periods of insurance in a country with which the Federal Republic of Germany does not have a social security contract, you must contact the relevant foreign insurance agency. Derogations are only possible in the case of new agreements, for example. B with regard to the agreements with Brazil and Uruguay. These new agreements also allow for the pooling of insurance periods in several Member States and in the contracting country. 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. It is also a foreign subsidiary of a U.S. employer when the U.S. employer entered into an agreement with the Internal Revenue Service, pursuant to Section 3121 (l) of the Internal Revenue Code, to pay Social Security taxes for U.S. citizens and residents employed by the subsidiary.