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.
Maidir le cáin ioncaim, cáin rachmais agus dleachtanna báis a chur i bhfeidhm agus maidir le coinbhinsiúin chun cánachas dúbailte a sheachaint, a tugadh i gcrích idir Bhallstáit an Aontais, a chur i bhfeidhm, oifigigh agus seirbhísigh eile an Aontais a dhéanann, d'aon toisc mar gheall ar chomhlíonadh a ndualgas i seirbhís an Aontais, áit chónaithe a bhunú i gcríoch Ballstáit seachas a Stát sainchónaithe chun críocha cánach le linn dóibh dul isteach i seirbhís an Aontais, measfar i Stát a gcónaithe iarbhír agus sa Stát sainchónaithe chun críocha cánach, gur chothaigh siad a sainchónaí sa Stát sin is déanaí atá luaite, ar choinníoll gur comhalta den Aontas é.