If you are self-employed and normally have to pay social security taxes to the US and Swiss systems, you can, as part of the agreement, set your exemption from one of the taxes. The agreement can help you, your family and your employer: to determine your exemption from US social security taxes during temporary assignments in the United States, your employer in Switzerland must apply for a certificate of coverage (form CH/USA 10) from the compensation fund in Switzerland that collects your social security taxes in Switzerland. To obtain a Swiss certificate, add the same information as for a U.S. coverage certificate and enter your Swiss social security number instead of your U.S. social security number. The employer in the United States should keep a copy of the Swiss certificate of coverage in case of examination by the IRS. Do not send a copy to the IRS. The IRS will specifically ask for a copy if it needs one. For more information, visit our website: www.socialsecurity.gov/international. The possibility of remaining in the social security of the country of origin when sending to the other country is possible for a maximum period of five years.
You can apply in one country and ask that country to consider your application as a right to benefits from the other country. Each country will treat the claim according to its own laws, count the other country`s credits, as required by the agreement, and inform you of its decision. A new agreement with effect from 1st.