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US Totalization Agreements

posted Feb 4, 2017, 7:09 PM by Zaher Fallahi

US Totalization Agreements


The US has tax agreements with certain countries for the purpose of avoiding double taxation of income regarding social security taxes, called “Totalization Agreements”. These agreements must be taken into consideration when determining if an alien is subject to the U.S. Social Security/Medicare tax, or if a U.S. citizen or resident alien is subject to the social security taxes of a foreign country.


As of now, the following countries have “Totalization Agreements” with the US:

1) Australia

2) Austria

3) Belgium

4) Canada

5) Chile

6) Czech Republic

7) Denmark

8) Finland

9) France

10) Germany

11) Greece

12) Ireland

13) Italy

14) Japan

15) Luxembourg

16) Netherlands

17) Norway

18) Poland

19) Portugal

20) Slovak Republic

21) South Korea

22) Spain

23) Sweden

24) Switzerland

25) United Kingdom


Zaher Fallahi, CPA, Tax attorney, advises Americans living abroad with tax preparation, tax planning, IRS representation, and undisclosed foreign accounts (FBAR, FATCA and OVDP). Tel.: (310) 719-1040 (Los Angeles), (714) 546-4272 (Orange County), or e-mail: