Verni Tax Law

Totalization Agreements for Self Employed Expats

The U.S. has Totalization Agreements with many countries to coordinate Social Security systems and avoid dual taxation. These agreements are especially important for self-employed individuals, who may still owe U.S. Social Security tax if working in a country without such an agreement, even if their income is excluded from U.S. income tax.

Claim Your Free Consultation

Some Information That Self-Employed Expats Living Abroad Need to Consider:

The United States has entered into numerous bilateral Social Security agreements with foreign countries. These agreements commonly referred to as “Totalization Agreements,” coordinate the U.S. Social Security program with the comparable programs of those countries that are party to such agreements. Totalization agreements are designed to eliminate dual Social Security taxation when a worker from one country works in another country and is required to pay Social Security taxes to both countries on the same earnings. The foregoing has particular relevance to self-employed individuals who, as a result of the foreign earned income exclusion, are immune from income tax, yet may liable for social security tax in situations where the country they are working in is not a party to a Totalization agreement with the United States.

Important Legal Notice

Use of and access to this website is not intended to and does not create an attorney-client relationship between The Law Office of Anthony N. Verni and the user or browser. Your receipt of the information on this website is not intended to create, and receipt does not constitute, a contract for representation by The Law Office of Anthony N. Verni. We cannot serve as your counsel in any matter unless you and our Office expressly agree, in writing, that we will serve as your attorney.

Following is a list of countries that the United States has entered into Totalization Agreements (Social Security agreements) with.

CountryEntry into Force
ItalyNovember 1, 1978
GermanyDecember 1, 1979
SwitzerlandNovember 1, 1980
BelgiumJuly 1, 1984
NorwayJuly 1, 1984
CanadaAugust 1, 1984
United KingdomJanuary 1, 1985
SwedenJanuary 1, 1987
SpainApril 1, 1988
FranceJuly 1, 1988
PortugalAugust 1, 1989
NetherlandsNovember 1, 1990
AustriaNovember 1, 1991
FinlandNovember 1, 1992
IrelandSeptember 1, 1993
LuxembourgNovember 1, 1993
GreeceSeptember 1, 1994
South KoreaApril 1, 2001
ChileDecember 1, 2001
AustraliaOctober 1, 2002
JapanOctober 1, 2005
DenmarkOctober 1, 2008
Czech RepublicJanuary 1, 2009
PolandMarch 1, 2009

Hear from relieved
Taxpayers who trusted Verni Tax Law

Anthony was creative in helping me resolve some past issues in a way that they never became a problem so that is greatly appreciated and I feel confident I can now enjoy my retirement with peace of mind. Thanks for that.

Ken B.

Cebu City, Philippines

Anthony was creative in helping me resolve some past issues in a way that they never became a problem so that is greatly appreciated and I feel confident I can now enjoy my retirement with peace of mind. Thanks for that.

Douglas R.

Osaka, Japan

Anthony was creative in helping me resolve some past issues in a way that they never became a problem so that is greatly appreciated and I feel confident I can now enjoy my retirement with peace of mind. Thanks for that.

Phil Y

President, Swift & Secure Systems Inc., Boynton Beach, FL

Anthony was creative in helping me resolve some past issues in a way that they never became a problem so that is greatly appreciated and I feel confident I can now enjoy my retirement with peace of mind. Thanks for that.

Yassin and Eva, B.

President, Swift & Secure Systems Inc., Boynton Beach, FL

Have questions or need guidance?

I’m always available by phone, email, or Skype whatever’s easiest for you.

Take the first step and let me help fix the root of your tax problems.