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. A list of countries with which the United States currently has totalization agreements and copies of these agreements can be accessed under U.S. international social security agreements. If you have any questions about international social security agreements, please contact the Office of International Social Security Programs at 410-965-3322 or 410-965-7306. However, do not call these numbers if you want to inquire about a right to an individual benefit. At present, Belgium has bilateral agreements with 25 countries: Albania, Algeria, Argentina, Australia, Bosnia and Herzegovina, Canada (including a separate agreement with Quebec), Brazil, Chile, DRC, Philippines, India, Israel, Japan, Kosovo, Macedonia, Moldova, Morocco, San Marino, Montenegro, Serbia, Tunisia, Turkey, Uruguay, the United States and South Korea. NOTE: As the table shows, an American worker employed in Belgium can only be covered by U.S. Social Security if he works for an American 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. Where state-party legislation provides that any document submitted to a competent authority or authority of that State Party is exempt, in whole or in part, from royalties or royalties, including consular and administrative costs, the exemption also applies to documents submitted to a competent authority or authority of the other State Party in accordance with its legislation. If you are entitled to social benefits from both the United States and Belgium and do not need the agreement to receive one of the two benefits, U.S. law may reduce the amount of your benefit in the United States. This is the result of a provision in U.S. law that can influence how the U.S.
calculates your benefit if you also receive a pension based on work that is not covered by U.S. Social Security. For more information, visit our website at www.socialsecurity.gov, and get a copy of the Wind Elimination Commission (publication No. 05-10045) or, if you are outside the United States, you can email us in the “For more information” section. . Medicare is the U.S. national health insurance system for people aged 65 and over or people with disabilities. Medicare consists of four parties: the competent authorities and the agencies of the contracting states support each other in the implementation of this agreement.