Glede davka na dohodek, davka na premožnost in davka na dediščino ter uporabe konvencij o izogibanju dvojnega obdavčevanja sklenjenih med državami članicami Skupnosti, funkcionarje in druge uslužbence Skupnosti, ki se samo zaradi opravljanja svojih dolžnosti v službi pri Skupnosti nastanijo na ozemlju države članice, ki ni njihova matična država za obračun davka v času, ko nastopijo službo pri Skupnostih, obravnavajo v državi njihovega trenutnega bivanja in v matični državi za obračun davka, kakor da v slednji stalno bivajo, pod pogojem, da je ta članica Skupnosti.
In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Communities, officials and other servants of the Communities who, solely by reason of the performance of their duties in the service of the Communities, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Communities, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Communities.