In general, people who are not U.S. citizens can receive U.S. Social Security benefits if they are outside the United States, only if they meet certain requirements. Under the agreement, you can receive benefits if you are a U.S. or Swiss citizen, refugee, stateless or entitled to benefits for dependent or surviving persons who are entitled to benefits based on the social security record of one of these people as long as you reside in Switzerland. If you are not a U.S. or Swiss citizen and you live in another country, you may not be able to receive benefits. Your Payments While You Are Outside The United States (Publication No. 05-10137) explains the restrictions on U.S. benefits. The single-family home rule in U.S. agreements generally applies to workers whose interventions in the host country are expected to last 5 years or less. The 5-year limit for leave for exempt workers is much longer than the limit normally set by agreements in other countries.
This agreement may be amended in the future by complementary agreements which, as soon as they come into force, will be considered an integral part of this agreement. These agreements can be concluded retroactively if they specify. With the above information, American expatriates can take advantage of this agreement to carry out effective tax planning in Switzerland. This new agreement replaces the old agreement between the United States of America and the Swiss Confederation on Social Security, signed on 18 July 1979, and the supplementary agreement signed on 1 June 1988. Under the agreement, you normally pay U.S. Social Security taxes only if you work as a worker in the United States. When you work as a worker in Switzerland, you usually pay only Swiss social security contributions and neither you nor your employer pay US social security taxes. Workers who have shared their careers between the United States and a foreign country may not be entitled to pensions, survivor benefits or disability insurance (pensions) from one or both countries because they have not worked long or recently enough to meet minimum conditions. Under an agreement, these workers may benefit from partially U.S. or foreign benefits on the basis of combined or “totalized” coverage credits from both countries.