# Social Security Tax



## FFMralph

Looking through the SSN Agreement between the U.S and Germany I read this:

"To establish an exemption from compulsory coverage and taxes under the German system, your employer must request a certificate of coverage (form USA/D 101) from the U.S." 

Do I Need to inform the Social Security Office that I pay into the German Social Security system


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## Nononymous

Just a guess, but doesn't that sound more like the reverse - how to exempt yourself from German social security taxes if you're working in Germany for a US employer.


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## FFMralph

Oh you are right. But further down I found this:

"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."

Just talked the embassy. It is not needed. Only for US employers.


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## Bevdeforges

I never did when I worked in Germany. 

But as Nononymous says, what you've cited is the reverse situation - proving that you ARE covered by US Social Security so you don't have to pay into the German system. Usually only for someone on a "temporary" assignment who expects to return back home within a few years.

If you are working for a German employer and having German social insurances taken out of your pay, you shouldn't have to pay US social security. Check IRS publication 54 for more information on this and other aspects of filing from overseas.
Cheers,
Bev


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## RandallSamaritan

If you are working for a foreign employer, social security withholding is never required and in fact, this generally would never happen anyways from a foreign employer. 

However, if you are working for yourself (self-employed) or a U.S. employer overseas, then social social security withholding is required. 

If a totalization agreement exists, then a certificate of coverage (i.e. from the equivalent to the Germany Social Security Office) must be attached to the filed return. Generally, this will only occur when you are self-employed in the foreign country, as your U.S. employer will be withholding social security.


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