Unionens tjenestemænd og øvrige ansatte, som udelukkende med henblik på virksomhed i Unionens tjeneste tager ophold på en anden medlemsstats område end den stat, hvori de ved deres tiltræden i Unionens tjeneste havde bopæl i skattemæssig henseende, skal med hensyn til beskatning af indkomst og formue og til arveafgift samt til anvendelsen af de mellem Unionens medlemsstater indgåede overenskomster til undgåelse af dobbeltbeskatning af begge de nævnte stater betragtes, som om de havde bevaret deres tidligere bopæl, under forudsætning af at denne var beliggende i en af Unionens medlemsstater.  
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 Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their State of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the State of their actual residence and in the State of domicile for tax purposes, as having maintained their domicile in the latter State provided that it is a member of the Union.  