GN 01707.110: Scope of German Agreement
Effective Dates: 03/06/2014 - Present
- TN 4 (07-96)
- GN 01707.110 Scope of German Agreement
- A. Policy
- 1. Benefit programs included
- The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and German coverage credits apply to the following types of benefits:
* U.S. retirement, survivors and disability benefits. (The agreement does not apply to Medicare benefits, Supplemental Security Income benefits, or special age 72 benefits.)
- * German old-age, survivors and disability benefits (but not benefits under other programs, such as the German Family Allowance program, the supplementary pension system for steelworkers or the old-age assistance program for self-employed farmers).
- 2. Taxes included
- The provisions of the agreement that eliminate dual Social Security coverage and taxation apply to:
- * U.S. Social Security taxes including the Medicare portion.
- * German Social Security taxes that finance old-age, survivors and disability pensions.
- Under the terms of a supplementary agreement that entered into force on April 1, 1996, the agreement also extends to German taxes that finance sickness benefits and long-term nursing care.
- B. Reference
- Agreement provisions for the elimination of dual coverage and taxation, RS 02001.001 ff.
x← This means that the line was removed and was added – in other words, the "Effective Dates" line at the top of the document has been updated to reflect that the new version is effective as of the date the change was made.