Derimod kan personer, der som ægtefællerne Schilling har forladt deres oprindelsesstat for at arbejde som tjenestemænd ved De Europæiske Fællesskaber i en anden medlemsstat, normalt ikke opnå denne skattemæssige fordel.
In contrast, persons in the situation of Mr and Mrs Schilling, who have left their State of origin to work as officials of the European Communities in another Member State, are not normally in a position to benefit from that tax advantage.