EUROPEAN UNION  
SCHE DU
LE OF SPECIFIC COMMITMENTS 
(This is authenti c in English only) 
_______________ 
Page 3
WT/Let/1436INTRODUCTORY NOTE  
1. The specific commitments in this schedule apply only to the territories in which the Treaties
establishing the European Communities are applied and under the conditions laid down in these
Treaties.  These commitments apply only to the relations between the Communities and their
Member States on the one hand, and no n-Community countries on the other. They do not affect the
rights and obligations of Member States arising from Community law.
2. The following abbreviations are used to indicate the Member States:
AT Austria 
BE Belgium  
CY Cyprus  
CZ Czech Republic  
DE Germany  
DK Denmark  
EE Estonia   
EL Greece  
ES Spain  
FI Finland  
FR France  
HU Hungary  
IE Ireland  IT Italy 
LT Lithuania  
LU Luxembourg  
LV Latvia  
MT Malta  
NL The Netherlands  
PL Poland  
PT Portugal  
SE Sweden  
SI Slovenia  
SK Slovak Republic  
UK United Kingdom  
3. The rights and obligations arising from the GATS, including the schedule of commitments,
shall have no self -executing effect and thus confer no rights directly to individual natural persons or
juridical persons.
4. A glossary of terms used by individual Member States is attached to this schedule.
_______________  
Page 4
WT/Let/1436EUROPEAN UNION – SCHEDULE OF SPECIFIC  COMMITMENTS  
Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
I. HORIZONTAL COMMITMENTS
ALL SECTORS INCLUDED IN THIS 
SCHEDULE  
Public utilities  
3) All EC Member States: services considered
as public utilities at a national or local level
may be subject to public monopolies or to
exclusive rights granted to private
operators1.
Legal entities  
3)All Member States except FI, HU, PL and SE:
None
FI: At least half of the ordinary and deputy 
members of the Board of Directors have to 
be citizens of Finland and resident in 
Finland.  The Managing Director of a limited 
company has to be a Finnish citizen and 
resident in Finland.  Company exemptions 
may, how ever, be granted.  These 
limitations do not apply to 
telecommunications services . 
HU:  Commercial presence should take the form 
of limited liability company, joint -stock 
company or representative office. Initial 
entry as branch is not permitted.  Legal entities  
a) Limitations on branches, agencies and
representative offices  
3) All EC Member States:  Treatment accorded to
subsidiaries (of third country companies)
formed in accordance with the law of a
Member State and having their registered
office, central administration or principal place
of business within the Communities is not
extended to branches or agencies establ ished
in a Member State by a third -country
company. However, this does not prevent a
Member State from extending this treatment
to branches or agencies established in another
Member State by a third -country company or
firm, as regards their operation in th e first
Member State's territory, unless such 
extension is explicitly prohibited by 
Community law2. 
1 Explanatory Note: Public utilities exist in sectors such as related scientific and technical consulting services, R&D service s on social sciences and humanities, technical 
testing and analysis services, environmental services, health services, trans port services and services auxiliary to all modes of transport.  Exclusive rights on such services are 
often granted to private operators, for instance operators with concessions from public authorities, subject to specific serv ice obligations.  Given that  public utilities often also 
exist at the sub -central level, detailed and exhaustive sector -specific scheduling is not practical . This limitation does not apply to telecommunications and to computer and 
related services.  
2 With regard to Austria it applies  also to modes 1 and 4.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
PL:  The establishment by foreign service 
suppliers may only take the form of limited 
liability company or joint stock company. 
The same legal form is required in the case 
of joint -venture of Polish and foreign 
companies. Unbound with respect to 
branches and repre sentative offices.  
SE: A foreign company (which has not 
established a legal entity in Sweden) shall 
conduct its commercial operations through 
a branch, established in Sweden with 
independent management and separate 
accounts.  
Building projects with a duration of less 
than a year are exempted from the 
requirements of establishing a branch or 
appointing a resident representative  b) Limitations on subsidiaries
3) All Member States: Treatment less favourable
may be accorded to subsidiaries (of
third-country companies) formed in
accordance with the law of a Member State
which have only their registered office in the
territory of the Communities, unless it can be
shown that they possess an effective and
continuous link with the economy of one of the
Member States.3
c)Limitations additional to those under a) and b)
3) All Member States except FI, SE, SI, SK: None
 FI: A foreigner carrying on a trade as a private 
entrepreneur or as a partner in a Finnish 
limited or general partnership needs a trade 
permit and has to  be permanently resident in 
Finland.  If a foreign organization intends to 
carry on a business or trade by establishing a 
branch in Finland, a trade permit is required. 
A permission to act as a founder of a limited 
company is required of a foreign organiza tion 
or a private person, who is not a citizen of 
Finland.  These limitations do not apply to 
telecommunications services.  
3 With regard to Austria it applies also to modes 1 and 4.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
SE: A limited liability company (joint stock 
company) may be established by one or 
several founders.  A founding party shall either 
reside in Sweden or be a Swedish legal entity . 
A partnership can only be a founding party if 
each partner resides in Sweden4. 
Corresponding conditions prevail for 
establishment of all other types of legal 
entities. The managing director and at least 50 
per cent of the members of the board shall 
reside in Sweden5. 
The managing director of a branch shall reside 
in Sweden6. Foreign or Swedish citizens not 
residing in Sweden, who wishes to conduct 
commercial operations in Sweden, shall 
appoint and register with the local authority a 
resident representative responsible for such 
activities.  
. SI: At least half of the ordinary members of 
the Board of Directors have to be nationals of 
the Republic of Slovenia. The managing 
director of a limited liability company or at 
least the procurator has to be a Slovenian 
national.  A non -Slovenian national, who  is a 
director of a branch, established in the 
Republic of Slovenia by a foreign juridical 
person, has to be a resident in the Republic 
of Slovenia.  
The establishment of branches by foreign 
companies is conditioned with the 
registration of the parent comp any in a court 
register in the country of origin for at least 
one year.  
SK: A foreign natural person whose name is to 
be registered in the Commercial Register as a 
person authorized to act on behalf of the 
entrepreneur is required to submit residence 
permit for the Slovak Republic.  
4 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary.  
5 Exceptions from these requirements may be granted, if it can be p roved that residency is not necessary.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4) All Member States except AT: None
AT: Managing directors of branches and
juridical persons have to be resident in
Austria; natural  persons responsible within a
juridical person or a branch for the observance
of the Austrian Trade Act must be resident in
Austria.
Subsidies  
3) All Member States except HU, PL: Eligibility for
subsidies from the European Communities or
Member States may be limited to juridical
persons established within the territory of a
Member State or a particular geographical
sub-division thereof.  Unbound for  subsidies
for research and development. The supply of
a service, or its subsidisation, within the public
sector is not in breach of this commitment.
All Member States except AT, CY, CZ, EE, FI,
HU, LT, LV, MT, PL, SE and SK: Unbound for
branches establi shed in a Member State by a
non-Community company.
HU, PL: Unbound
4) All Member States except AT, PL: to the extent
that any subsidies are made available to
natural persons, their availability may be
limited to nationals of a Member State of the
Commun ities.
AT, PL: Unbound
6 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary.  
Page 8
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Investments  
3) All Member States except CY, ES, FR, HU,
FI, IT, MT, PT, PL, SI: None
CY: The permission of the Central Bank is 
required for the participation of any 
non-resident in a corporate body or 
partnership in Cyprus. Foreign participation 
in all sectors/subsectors included in the 
Schedule of Commitments is normally 
limited up to 49 per cent.  The decision of 
the authorities to grant permission for 
foreign participation is based on an 
economic needs test, for wh ich the following 
criteria are used in general:  
a)Provision of services which are new
to Cyprus
b)Promotion of the export orientation
of the economy with development of
existing and new markets
c)Transfer of modern technology,
know-how and new ma nagement
techniques
d)Improvement either of the
productive structure of the economy
or of the quality of existing products
and services
e)Complementary impact on existing
units or activities
f) Viability of proposed project
g)Creation of new job opportunities for
scientists, qualitative improvement
and training of local staff
In exceptional cases, in which a proposed 
investment satisfies most of the economic 
needs test criteria to a large extent, 
permission for foreign participation 
exceeding  49 per cent may be granted.  
In the case of public companies, foreign 
equity participation is normally allowed to 
the extent of up to 30 per cent.  In Mutual 
Funds the extent of allowable foreign 
ownership is 40 per cent.  Investments  
3) All Member Stat es except CY, HU, LT, MT:
None
CY: Entities with foreign participation must 
have paid up capital commensurate with their 
finance requirements and non -residents must 
finance their contribution through the 
importation of foreign exchange.  
In case the non-resident participation exceeds 
24 per cent, any additional financing for 
working capital requirements or otherwise 
should be raised from local and foreign 
sources in proportion to the participation of 
residents and non -residents in the entity's 
equity.   In the case of branches of foreign 
companies, all capital for the initial investment 
must be provided from foreign sources. 
Borrowing from local  sources is only permitted 
after the initial implementation of the project, 
for financing working capital req uirements.  
HU: Unbound for the acquisition of state 
owned  properties  
LT: Investments in organizing the lotteries 
are forbidden under the Law on Foreign 
Capital Investment.  
MT: Companies with the participation of non -
resident legal or natural persons require a 
minimum share capital of Maltese Liri 10,000 
of which 50% has to be paid up. The non -
resident percentage of the equity is to be paid 
for with funds emanating from abroad  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Corporate bodies have to be registered 
under the Companies Law.  Same Law 
requires that a foreign company wishing to 
establish a place of business or an office in 
Cyprus must register it as a foreign branch. 
For the registration the prior approval of th e 
Central Bank is required under the 
Exchange Control Law.  Such approval is 
subject to the foreign investment policy 
applicable at the time with regard to the 
Corporate Body's proposed activities in 
Cyprus and the general investment criteria 
stipulated ab ove. 
ES: Investment in Spain by foreign 
government and foreign public entities 
(which tends to imply, besides economic, 
also non -economic interests to entity's 
part), directly or through companies or 
other entities controlled directly or 
indirectly by foreign governments, need 
prior authorization by the government.  
FR: Foreign purchases exceeding 33,33 per 
cent of the shares of capital or voting rights 
in existing French enterprise, or 20 per cent 
in publicly quoted French companies, are 
subject to the  following regulations:  
- investments7 of less than 50
million FF in French enterprises
with a turnover not exceeding
500 million FF are free, after a
delay of 15 days following prior
notification and verification that
these amounts are met;
- after a period of one month
following prior notification,
authorization is tacitly granted for
other investments unless the
Minister of Economic Affairs has,
in exceptional circumstances,
exercised its right to postpone the
investment.
7 This procedure does not apply to investments in France in activities which are part of the exercise of offici al authority.  The latter is to be understood in the sense of 
Article 55 of the Treaty of Rome and the jurisprudence concerned.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Foreign participation in newly privatized 
companies may be limited to a variable 
amount, determined by the government of 
France on a case by case basis, of the 
equity offered to the public.  
For establishing in certain8 commercial, 
industrial or artisanal activities, a specific 
authorization is needed if the managing 
director is not holder of a permanent 
residence permit.  
HU: Unbound for the acquisition of state 
owned  properties  
FI: Acquisition of shares by foreign own ers 
giving more than one third of the voting 
rights of a major Finnish company or a 
major business undertaking (with more 
than 1000 employees or with a turnover 
exceeding 1000 million Finnish markka or 
with a balance sheet total exceeding 1000 
million Finn ish markka) is subject to 
confirmation by the Finnish authorities ; 
the confirmation may be denied only if an 
important national interest would be 
jeopardized. These limitations do not 
apply to telecommunications services.  
8 Commercial, industrial or artisanal activities relate to sectors such as: other business services, construction, distribution  and tourism services. It does not relate to 
telecommunications and financial services.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IT: Exclusive rights may be granted or 
maintained to newly -privatized 
companies. Voting rights in newly 
privatized companies may be restricted in 
some cases.  For a period of five years, the 
acquisition of large equity stakes of 
companies operating in the fields of 
defence, transport  services, 
telecommunications and energy may be 
subject to the approval of the Ministry of 
Treasury.  
MT: In terms of the Section 17 of the 
Exchange Control Act, non -residents of 
Malta, wishing to supply any service 
through Commercial Presence in Malta,  
may do so only by registering a local 
company with the prior permission of the 
Central Bank of Malta.  
PT: Authorization9 is required for 
investments by non -EC companies, when 
exceeding 20 per cent of the capital of the 
company or when the investments result 
in effective control or in strengthening of 
the decision -making  power. Foreign 
participation in newly privatized 
companies may be limited to a variable 
amount, determined by the Government 
of Portugal on a case by case basis, of the 
equity offered to the public.  
PL:  Authorization of the establishment 
of a company with foreign equity is 
required in the case of:    
-establishment of company, purchase or
acquiring of shares or stocks in an existing
company; extending of the activity of the
company when the scope of activity
embraces at least one of the following
areas:
-management of seaports and airports;
-dealing in real estate or acting as
intermediary in real estate transactions;
9 An assessment of the investment is made in light of the effect on the economy of the country. The criteria taken into account  are among others: creation of new 
jobs; p ositive foreign currency balance; introduction of advanced technology; reduced industrial pollution; professional training fo r Portuguese workers; etc.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
-supply to defence industry that is not
covered by other licensing
requirements;
-wholesale trade in imported consumer
goods;
-provision of legal advisory services.
-establishment of a joint -venture
company with a foreign equity in which the
Polish party is a state legal person and is
contributing non -pecuniary assets as
initial capital;
-arranging a contract, that includes right
to use of state property for more tha n
6 months or decides on acquiring of such
property.
SI:  For financial  services, authorization 
is issued by the authorities indicated in 
sector specific commitments and 
according to conditions indicated in 
sector specific commitments.  
There are no limitations on establishment 
of a new business establishment 
("greenfield" investments).  
Real estate purchases  
All Member States except CY, DK, EL, HU, LV, 
MT, PL, SI, SK: None  
CY: Unbound  
DK: Limitations on real estate purchase by 
non-resident physical and legal entities. 
Limitations on agricultural estate 
purchased by foreign physical and legal 
entities.  
EL: According to Law No. 1892/90 permission 
from the Minister of Defense is needed for 
a citizen to acquire land in areas near 
borders.  Acco rding to administrative 
practices permission is easily granted for 
direct investment.  Real estate purchases  
All Member States except AT, CZ, DE,FI, HU, IT, IE, 
LV, PL, SE and SK: None  
AT: the acquisition, purchase as well as rent or 
lease of real estate by foreign natural persons 
and juridical persons requires an authorization 
by the competent regional authorities 
(Länder) which will consider whether 
important economic, social or cultural 
interests are affected or not.  
CZ:  Limitations on real estate acquisition by 
foreign natural and legal entities.  Foreign 
entities may acquire real property through 
establishment of the Czech legal entities or 
participation in joint ventures. Acquisition of 
the land by foreign entities is subject to 
authorization.  
Page 13
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
HU: Unbound for the acquisition of state-owned  
properties  
LV:  For mode 3: Unbound in relation to 
acquisition of land; land lease not 
exceeding 99 years permitted.  
MT: The requirements of Maltese legislation and 
regulations regarding acquisition of real 
property shall continue to apply (for 
mode  4). 
PL: Unbound in relation to acquisition of state-
owned  property, i.e. the regulations 
governing the privatization process (for 
mode 3).  DE: Purchase of real estate by foreigners in the 
Länder Berlin, Sc hleswig -Holstein and 
Saarland may be subject to authorization. 
After 1994 it is very likely that only Land Berlin 
will continue to require such authorization.   
FI: Non-residents need a permit to acquire or rent 
real estate for more than two years intende d 
for leisure -time dwelling or for recreational 
purposes.  
(Åland Islands) : Restrictions on the right for 
natural persons who do not enjoy regional 
citizenship in Åland, and for legal persons, to 
acquire and hold real property on the Åland  
Islands without permission by the competent 
authorities of the islands. Restrictions on the 
right of establishment and the right to provide 
services by natural persons who do not enjoy 
regional citizenship in Åland, or by any legal 
person, without permiss ion by the competent 
authorities of the Åland Islands.  
SI:  Juridical persons, established in the 
Republic of Slovenia with foreign capital 
participation, may acquire real estate on 
the territory of the Republic of Slovenia. 
Branches10 established in the Republic of 
Slovenia by foreign persons may only 
acquire real estate, except land, necessary 
for the conduct of the economic activities 
for which they are established. Ownership 
of real estate in the border areas of 10 km 
by companies i n which majority of capital 
or voting rights belongs directly or 
indirectly to juridical persons or nationals 
of another Member is subject to special 
permission.  
SK: None except for land (for modes 3 and 4)  HU:  Unbound for the acquisition of state owned  
properties. Unbound with respect to the 
acquisition of real estate by foreign natural 
persons.  
IT: Unbound for purchase of real estate  
IE: Prior written consent of the Land Commission 
is necessary for the acquisition of any interest 
in Irish land by domestic or foreign companies 
or foreign nationals.  Where such land is for 
industrial use (other than agricultural 
industry), this requirement is waived subject 
to a certificate to this effect from the Minister 
for Enterprise and Employment.  This law doe s 
not apply to land within the boundaries of 
cities and towns.  
10 SI: According to the Law on Commercial Companies, a branch established in the Republic of Slovenia is not considered a juridical person, but as regards their 
operation, their treatment is equal to a subsidiary, which is in line with Article XXVIII para.(g) of the GATS.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
LV:  For mode 3: Unbound in relation to acquisition 
of land; land lease not exceeding 99 years 
permitted.  
PL:  Acquisition of real estate, direct and indirect, 
by foreigners and foreign legal persons 
requires permission  
SE: Authorization required, normally from local 
authority, for acquisition of second homes by 
non-resident natural persons or foreign legal 
entities.  If foreign acquisitions of second 
homes lead to increased real estate prices, 
authorizations may be denied.  
SK: Limitations on real estate acquisition by foreign 
physical and legal entities.  Foreign entities 
may acquire real property through 
establishment of Slovak legal entities or 
participation in joint ventures.  Acquisition of 
the land by foreign entities is subject to 
authorization (for modes 3 and 4)  
Exchange regime11,12,13: 
1), 2) All Member States except SK: None  
SK: In relation to current payments, 
limitation  on acquisition of foreign 
exchange by resident nationals for 
personal purposes.  
In relation to capital payments, foreign 
exchange authorization required for 
acceptance of financial credits from 
foreign subjects, direct capital 
investments abroad, acquisi tion of real 
estate abroad and purchase of foreign 
securities.  Exchange regime14 
4) All Member States except CY: None
CY: Under the Exchange Control Law, 
non-residents are not normally permitted to 
borrow from local sources  
11 CZ: Non-discriminatory system of foreign exchange control is applied consisting of:  
a)limitation on acquisition of foreign exchange by resident nationals for personal purposes,
b) foreign exchange authorization in case of Czech residents for acceptance of financial credits from foreign subjects, direc t capital investment abroad, acquisitio n of real estate
abroad and purchases of foreign securities.
12 PL: There is non -discriminatory system of foreign exchange controls relating to limitations in foreign exchange turnover and to system of fore ign exchange permits 
(general and individual) among  others limitations of capital flows and currency payments.  The following foreign exchange transactions require authorization : 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Industrial, commercial or  artisanal activities  
4)FR: The managing director of an industrial,
commercial or artisanal activity15, if not 
holder of a residence permit, needs a 
specific authorization.  
IT: Access to industrial, commercial and 
artisanal activities is subject to a residence 
permit and specific authorization to pursue 
the activity  
Recognition of diplomas  
All Member States:  EC directives on mutual 
recognition of diplomas do not apply to 
nationals of third countries.   Recognition of 
the diplomas which are required in order to 
practise regulated professional services by 
non-Community nationals remains within the 
competence of  each Member State, unless 
Community law provides otherwise.  The right 
to practise a regulated professional service in 
one Member State does not grant the right to 
practise in another Member State.  
-transfer of foreign exchange out of the country;
-transfer of Polish currency into the country;
-ownership transfer of the righ t to monetary assets between domestic and foreign persons;
-granting and drawing of loans and credits by domestic persons in foreign exchange transactions;
-fixing or executing payments in foreign currencies within Poland for acquired goods, real estate, property rights, services or labour;
-opening and possessing of a banking account in a bank situated abroad;
-acquiring and holding foreign securities and acquiring real estate abroad,
-undertaking other obligations abroad of similar effect.
13 SK: Entries being listed for transparency reasons.  
14 PL: footnote 11 is also applicable for national treatment.  
15 Commercial, industrial or artisanal activities relate to sectors such as:  other business services, construction, distributio n and tourism services.  It d oes not relate to 
telecommunications and financial services.  
Page 16
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Categories of natural persons covered under 
Mode 4  
4)All Member States:  Unbound except for
measures concerning the entry into and
temporary stay16 within a Member State of the
following categories of natural persons providing
services:
(i)Intra -corporate transfers (ICT):
For all Member States:  Access  is subject to the 
following conditions:    Categories of natural persons covered under 
Mode 4  
4)All Member States: Unbound except as indicated
below
4)Intra -corporate transfers:
All Member States:  Unbound except for measures 
concerning the categories of natural persons referred 
to and committed  in the Market Access column  
-the natural person concerned  must work
within a juridical person  other than a non -
profit making organisation, established in the
territory of a WTO Member and have been
employed by it (for AT, BE, CY , DE, DK, ES,
FR, FI, EL, IT, IE, LU, MT , NL, PT, SE, SI, UK:
or have been a partner in it (other than as a
majority shareholder)) for at least the year
immediately preceding the date of admission
(the date of applicatio n in the case of EE and
LT) (three years in the case of SI). In IT, the
natural person must be working within a
juridical person constituted as a SPA (joint
stock company) or a SRL (capital stock
company with limited responsibility).
-the natural person is temporarily transferred
in the context of the provision of a service
through commercial presence in the territory
of the Community Member State concerned.
-(AT, BE, CY, DE, DK, ES, FR, FI, EL, IT, IE,
LU, MT , NL, PT, SE, SI, UK: the juridical
person concerned must have their principal
place of business in the territory of a WTO
Member other than the Community and their
Member States and the transfer must be to
an establishment (subsidiary, branch, office)
of that juridical person, effectively providing
like services in the territory of the Community
16 All other requirements of Community and Member States' laws and regulations regarding entry, stay, work and social security measu res shall continue to apply, 
including regulations concerning pe riod of stay, minimum wages as well as collective wage agreements. Commitments on movement of persons do not apply in cases w here the 
intent or effect of such movement is to interfere with or otherwise affect the outcome of any labour/management dispute or  negotiation.  
Page 17
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Member State concerned.) (CZ, LT, LV, PL, 
SK:  The transfer must be to an 
establishment (subsidiary, branch, office) or 
the principal place of business of the 
aforementioned juridical person.  The 
receiving entity must be constituted in and 
effectively providing like services in the 
territory of the Community Member State 
concerned.) (EE:  The transfer must be to an 
establishment (subsidiary, branch, affiliate) of 
the aforementioned juridical person.  The 
receiving entity must be constituted in and 
effectively providing like services in  the 
territory of the Community Member State 
concerned.)  (HU: The transfer must be to a 
subsidiary of the aforementioned juridical  
person.  The receiving entity must be 
constituted in and effectively providing like 
services in  the territory of the Community 
Member State concerned.)   
-the natural person concerned must belong to
one of the following categories:
a) Persons working in a senior position within
a juridical person, who primarily direct the
management of the establishment,
receiving general supervision or direction
principally from the board of directors or
stockholders of the business or their
equivalent, includ ing:
-directing the establishment or a
department or sub -division of the
establishment;
-supervising and controlling the work of
other supervisory, professional or
managerial employees;
-having the authority personally to hire
and fire or  recommend hiring, firing or
other personnel actions.
CZ, EE, SK:  such persons would not 
directly perform tasks related to the 
actual provisions of the services of the 
establishment,  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
c) Persons working within a juridical person
who possess uncommon knowledge
essential to the establishment's service,
research equipment, techniques or
management.  In assessing such
knowledge, account will be taken not only
of knowledge specific to the
establishment, but also of whether the
person has a high le vel of qualification
referring to a type of work or trade
requiring specific technical knowledge,
including membership of an accredited
profession.
All Member States except FI, LV, PL:  An 
economic needs test will not be required.  
FI: compliance with an economic needs test 
is required for specialists and may be applied 
in the case of partners.  
LV:  For specialists, vacancies have to be 
registered at the State Employment Office 
together with information on necessary 
qualifications (e.g. education,  job experience, 
language skills, other special requirements).  
Vacancy has to be open for applications for 
one month.  
PL: Market test requirement.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
AT, BE, CY , CZ, DE, DK, ES, FR, FI, EL, HU , 
IT, IE, LU, MT, NL, PT, SK, UK:  The 
duration of “temporary stay” of intra -
corporate transfers is defined by the 
Member States and, where they exist, 
Community laws and regulations 
regarding entry, stay and work.  
EE: Entry and stay is limited to a three-year 
period that may be extended for up to 
two addi tional years for a total term not 
to exceed five years.  
LV: Duration of temporary stay is limited to 
a total period of five years.  
LT: Duration of temporary stay is three 
years. In the case of senior managers, 
the stay may be extended.  
PL: Work permits are  issued exclusively for 
the definite period – up to one year, 
with a possibility of extension – to a 
given foreigner working at a specified 
employer.  
SE: Temporary entry and stay is limited to 
a two-year period (extensions may be 
granted).  
SI: The duration  of temporary stay for 
“intra -corporate transferees” is limited 
with a “business visa” and a residence 
permit, which may be granted up to 
one year with extensions.  
(ii) Business Visitors (BV):
All Member  States:  Entry and temporary stay 
of the following categories is permitted without 
application of an economic needs test:  Business visitors:  
All Member States:  Unbound except for measures 
concerning the categories of natural persons 
referred to and committed  in the Market Access 
column  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
a) Service sellers:   All Member States:
Persons not residing in the territory of a
Member State to which the EC treaties
apply, who are representatives of a
service supplier and are seeking
temporary entry for the purpose of
negotiating for the sale of services or
entering into agreements to sell services
for that service provider, where those
representatives will not be engaged in
making direct sales to the general public
or in supplying services themselves (in
addition, for EE, HU, LV, SI:  or on their
own behalf receive r emuneration from a
source located within the Member State
concerned).
In addition, for EE, SE:   the person
concerned must have been employed by
that service suppliers for at least one year
immediately preceding the date of their
application for admissi on.
b)Establishment of commercial presence:
All Member States except FI, HU, PL:
Persons working (all Member States
except EE, LT, LV, SI:  in a senior position,
as defined in (i) a) above,) within a
juridical person, who are responsible for
the setting up, in a Member State, of a
commercial presence of a service provider
of a Member when:
- the representatives are not engaged
in making direct sales or supplying
services (in addition, for EE, LV, SI:
or on their own behalf receive
remuneration from a source located
within the Member State
concerned ); and
- All Member States except LT, LV, SI:
the service provider has its principal
place of business in the territory of a
WTO Member other than the
Communities and their Member
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
States and has no other 
representative, office, branch or 
subsidiary in that Member State.  
-in addition, for EE, SE:  the person
concerned must have been
employed by that service supplier for
at least one year immediately
preceding the date of their
application for admission.
FI, HU, PL: Unbound.  
AT, BE, CY,  CZ, DE, DK, ES, FR, EL, IT, IE, LU, 
MT, NL, PT, SK, UK:  The duration of 
“temporary stay” of business visitors is 
defined by the Member States and, where 
they exist, Community laws and 
regulations regarding entry, stay and 
work.  
EE:  Entry is limited to a maximum duration of 
90 days per six month period.  
FI, PL, SE:  Temporary entry and stay is limited 
to a three month period.  
HU: Entry and stay shall be for a period of no 
more than 90 d ays. 
LT:  The duration of temporary stay is up to 
three months a year.  
LV, SI:  The duration of temporary stay is 
limited with a 90 day visa.  
(iii) Contractual service suppliers (CSS):
AT, BE, DE, DK, ES, EE, FR, FI, EL, IT, IE, LU, 
LV, NL, PT, SE, UK:  Access is subject to the 
following conditions:  
-The natural persons are engaged in the
supply of a service on a temporary basis
as employees of a juridical person, who
has no commercial presence in any
Member State of the European
Community .Contractual service suppliers:  
AT, BE, DE, DK, ES, EE, FI, FR, EL, IE , IT, LV, LU, 
NL, PT, SE, UK:  Unbound except for measures 
concerning the categories of natural persons 
referred to and committed  in the Market Access 
column  
CY, CZ, HU, LT, MT, PL,  SI, SK: Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
-The juridical person has obtained a service
contract for a period not exceeding 3
months (12 months for computer and
related services in the case of SE, and no
specific period for EE and LV) from a final
consumer in the Member State concerned
(from an enterprise engaged in
substantive business activities in the
Member State concerned in the case of
EE, LV),   through an open tendering
procedure or any other procedure which
guarantees the bona fide character of the
contract (e.g. adve rtisement of the
availability of the contract) where this
requirement exists or is introduced in the
Member State pursuant to the laws,
regulations and requirements of the
European Community or its Member
States.)
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
-The service contract shall comply with the
laws, regulations and requirements of the
European Community and the Member
State where the contract is executed.
-The natural person seeking access should
be offering such services as an employee
of the juridical person supplying the
servic e for at least the year (two years in
the case of EL) immediately preceding
such movement (the date of application in
the case of EE, LV).
-The temporary entry and stay within the
Member State concerned shall be for a
period of not more than  three months in
any 12 months period (24  months in the
case of NL)(ninety days in any six months
in the case of EE) (six months in any
12 months period for computer and
related services in the case of SE) or for
the duration of the contract, whatever is
less.
-The natural person must possess the
necessary academic qualifications and
professional experience as specified for
the sector or activity concerned in the
Member State where the service is
supplied.
-An economic needs test will not be
required except where otherwise indicated
for a specific sub -sector.
-The commitment relates only to the
service activity which is the subject of the
contract; it does not confer entitlement to
exercise the professional title of the
Member State concerned.
-The number of the persons covered by the
service contract shall not be larger than
necessary to fulfil the contract, as it may
be decided by the laws, regulations and
requirements of the European Community
and the Member State where the service
is supplied.
-The service contract has to be obtained in
one of the activities mentioned below,
subject to a specific commitment being
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
undertaken by the Member State 
concerned in the sector specific part and 
any additional conditions mentioned 
therein:  
- Legal services
- Accounting services
- Taxation advisory services
- Architectural services, urban
planning and landscape
architectural services
- Engineering services, integrated
engineering services
- Computer and related services
- Research and development services
- Advertising
- Management consulting services
- Services related to management
consulting
- Technical testing and analysis
services
- Related scientific and technical
consulting services
- Translation services
- Construction services, site
investigation work
- Higher education services
- Travel agencies and tour operator
services
- Entertainment services
- Services related to the sale of
equipment or to the assignment of
a patent.
CY, CZ, HU, MT, LT, PL, SK, SI:  Unbound.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
II. SECTOR -SPECIFIC COMMITMENTS
1. BUSINESS SERVICES
A. Professional Services
a) All Member States 
except CZ, EE, FI, HU, 
LV, PL, SI, SK: Legal 
advice home country law 
and public international 
law  (excluding EC law)  
HU: Legal advisory 
services concerning 
home country law (part 
of CPC 861)  
FI:  Legal Services  
(CPC 861): public 
international law and 
home country law  
CZ, EE, LV, PL, SI, SK: 
Legal Services (CPC 
861)17.    1)All Member States except CY, EE, FR, MT, PT,
SE, SI: None
CY, MT: Unbound
EE: Unbound for CPC 861 other than CPC 86190
FR, PT, SI: Unbound for drafting of legal
documents.
SE: An "advokat" (see next column) may not
practice his profession neither in cooperation
with other persons than other "advokats", nor
in the form of a limited liability company (joint
stock company)18.1)All Member States except AT, CY, DK, EE, FR, MT,
PT, SE, SI: None
AT:  Foreign legal advisors are required  to
be   members of their national Bar Association;
they may use their professional title only with
reference to the place of registration in their home
country
CY, MT: Unbound
DK:  Marketing of legal advice activities is restricted
to lawyers with a Danish licence to practise and law
firms registered in Denmar k.
EE: Unbound for CPC 861 other than CPC 86190
FR, PT, SI: Unbound for drafting of legal
documents.
SE:  None except for the protection of the use of
the Swedish title "advokat" 
(lawyer/solicitor/barrister), which requires 
membership in the Swedish Bar As sociation. 
Swedish law exam or equivalent education and 
practical experience, citizenship and residency are 
required for such membership19. 
2)All Member States except CY, MT: None
CY, MT: Unbound  2)All Member States except CY, MT: None
CY, MT: Unbound  
17 In EE, the category “other legal advisory and information services” (CPC 86190) includes a) practice of public  international law and b) practice of law of jurisdiction 
where service supplier qualifies as a lawyer under a relevant authority of this jurisdiction. Such consultancy excludes the f ollowing: (i) appearing for a person other than 
himself or herself as att orney in any court, or before any magistrate or other judicial officer of the Republic of Estonia; (ii) preparing any instrum ent effecting the transfer or 
registration of title to real estate located in Estonia; (iii) preparing any will or trust instrument  effecting the disposition of any property located in the Republic of Estonia and 
owned by a resident thereof, or any instrument relating to the administration of such property; (iv) preparing any instrument  in respect of the marital or parental relations,  
rights or duties of a resident of the Republic of Estonia, or the custody or care of children of such a resident (otherwise a ccording to CPC 86190)   
18 Limited liability companies are allowed, subject to certain conditions.  
19 When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3)All Member States except AT, CY, CZ, DE, EE,
FR, FI, HU, LV, MT, PL, SE, SI, SK: None
AT, CY, MT: Unbound  
CZ: No limitation involving foreign law. For 
activities involving national law acceptance 
in the Czech Bar Association or in the Czech 
Chamber of Commercial Lawyers is 
required  
DE:  Access subject to acceptance into a Bar 
Association according to the "Federal 
Lawyers Act" which requires establishment 
which is restricted to sole proprietorship or 
partnership only.  3)All Member St ates except AT, CY, CZ, DK, EE, MT,
SE, SI, SK: None
AT, CY, MT: Unbound  
CZ: Barristers and commercial lawyers in Czech 
law are required to be graduates of Czech 
universities  
DK: Marketing of legal advice activities is restricted 
to law firms registered in Denmark.  Only 
lawyers with a Danish licence  to practise and 
law firms registered in Denmark may own 
shares in a Danish law firm.  Only lawyers with 
a Danish licence to pract ise may sit on the 
board or be part of the management of a 
Danish law firm.  FR: Host country law 
and international 
law (including EC 
law) are opened to 
the Members of the 
regulated legal and 
judicial profession .20 
LU:  Host country law 
and international 
law (including EC 
law) subject to 
registration as 
"avocat" at the 
Luxembourg Bar.  
EE:  None for CPC 86190. For CPC 861 other 
than CPC 86190, commercial presence is 
restricted to sole proprietorships or to law 
firms with limited liability, in which cases 
permission is needed from the Bar 
Association (Advokatuur). According to the 
Bar Statute /Advokatuuri põhimäärus) only 
Estonian nationals are allowed to establish 
a lawyer’s office. To get accepted into the 
Bar Association the following requirements 
should  be met: a) two years’ work 
experience as an assistant to a barrister at 
law; b) passing a relevant examination; c) 
work for three years as a senior assistant. 
After that it is possible to pass a lawyer’s 
exam (excellent knowledge of the Estonian 
law and e xcellent proficiency in the 
Estonian language are required). Notaries 
Public are persons performing a public 
service; they are appointed by the Ministry 
of Justice  EE: None for CPC 86190. Unbound for CPC 861 
other than CPC 86190. 
SE: None except for t he protection of the  use of 
the Swedish title "advokat" 
(lawyer/solicitor/barrister), which requires 
membership in the Swedish Bar Association. 
Swedish law exam or equivalent education 
and practical experience, citizenship and 
residency are required for su ch membership.21 
SI: Conditions for acceptance into the Bar 
Association for lawyers who are not Slovenian 
nationals and have a licence to practice in 
another Member, have to have a certificate of 
knowledge of the Slovenian law and must be 
proficient in the  Slovenian language  
SK: Barristers and commercial lawyers in Slovak 
law are required to be graduates of Slovak 
universities  
FR:  Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.  
20 Access  to these professions is governed by the French law No. 90 -1259 of 31 December 1990 which opens the entire range of legal and judicial activities.  
21 When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
FI:   When practising legal services as a 
member of the General Bar Association, 
Finnish  citizenship and residency in Finland 
are required  
HU:  Commercial presence should take the form 
of representative office  
LV:   None for consultancy on home country and 
public international law. For CPC 861 other 
than consultancy on home country and 
public international law, licence issued by 
the Ministry of Justice and knowledge of 
Latvian language required. Licensed lawyer 
can provide all legal services, except 
representat ion in criminal proceedings. 
Representation in criminal proceedings 
permitted only to sworn solicitors. 
Nationality requirement for sworn solicitors 
and sworn notaries. Sworn solicitors and 
sworn notaries have to be at least 25 years 
old, having knowledge of Latvian language, 
graduated form University of Latvia or from 
other university recognized as equal by the 
Faculty of Law, University of Latvia, and 
having practical experience. Sworn 
solicitors have to pass examination in 
accordance with rules set up by  Council of 
Sworn Solicitors. Sworn notaries have to 
pass examination in accordance with order 
set up by the Minister of Justice in 
cooperation with the Council of Sworn 
Notaries.  
PL:  Establishment subject to authorization. 
Nationality requirement  
SE:  An "advokat" (see next column) may not 
practice his profession neither in 
cooperation with other persons than other 
"advokats", nor in the form of a limited 
liability company (joint stock company )22. 
SI:  Commercial presence is restricted to sole 
proprieto rship or to a law firm with 
unlimited responsibility (partnership) only. 
22 Limited liability companies are allowed, subject to certain conditions.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Only lawyers with licence to practice may 
be partners. For activities involving 
national law acceptance into the Bar 
Association ("Odvetni{ka zbornica 
Slovenije") is required. Consent  of the Bar 
Association is required for the 
establishment of any law firm. Conditions 
for acceptance into the Bar Association for 
lawyers who are not Slovenian nationals 
and have a licence to practice in an another 
Member, have to have a certificate of 
knowledge of the Slovenian law and must 
be proficient in the Slovenian language. 
Notaries public are persons performing a 
public service . Concession rights can be 
acquired by licence.  
SK: No limitation involving foreign law. For 
activities involving national  law acceptance 
in the Slovak Bar Association or in the 
Slovak Chamber of Commercial Lawyers is 
required  
4)ICT and BV
All Member States except CY, LU, MT: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  
AT: Unbound except as indicated below: 
at the request of a consumer, legal 
advisors may temporarily move into 
the territory of Austria in order to 
supply a specific service.  
FR:  Legal advice activities and drafting 
of legal documents as a main 
activity and for the public, are 
reserved to the members of the 
regulated legal and judicial 
professions23. These activities may 
also be exercised as a secondary 
activity to the principal activity by 4)ICT and BV
All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  
AT: Unbound except as indicated in the 
Market access column. Foreign legal advisors 
are required to be members of their national 
Bar Associatio n; they may use their 
professional title only with reference to the 
place of registration in their home country.  
DK: Marketing of legal advice activities is 
restricted to lawyers with a Danish license to 
practise.  Requirement of a Danish legal 
examination  in order to obtain a Danish 
licence to practise.  
23 Access to these professions is governed by the French law N  90-1259 of 31 December 1990 which opens t he entire range of legal and judicial activities.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
members of other regulated 
professions or by qualified persons.  
FI: When practicing legal services as a 
member of the General Bar 
Association, Finnish citizenship and 
residency in Finland are required.  
EL:  Condition of nationality  SE: None except for the protection of the use 
of the Swedish title “advokat” 
(lawyer/solicitor/barrister), which requires 
membership in the Swedish Bar Association. 
Swedish law exam or equivalent education 
and practical experience, citizenship and 
residency are required for such 
membership.24 
CY, MT: Unbound  
FI, LV, PL:  None 
LV:   For CPC 861 other than consultancy 
on home country and public 
international law, licence issued by 
the Ministry of Justice and 
knowledge of Latvian language 
required. Licensed lawyer can 
provide all legal services, except 
representation in criminal 
proceedings. Representation in 
criminal proceedings permitted only 
to sworn solicitors. Nationality 
requirement for sworn solicitors and 
sworn notaries. Sworn solicitors and 
sworn notaries have to be at least 
25 years old, having knowledge of 
Latvian langua ge, graduated from 
University of Latvia or from other 
university recognized as equal by 
the Faculty of Law, University of 
Latvia, and having practical 
experience. Sworn solicitors have to 
pass examination in accordance 
with rules set up by Council of 
Sworn  Solicitors. Sworn notaries 
have to pass examination in 
accordance with order set up by the 
Minister of Justice in cooperation 
with the Council of Sworn Notaries.  
PL:    Nationality requirement  
SE:  An "advokat " (see next column) may 
not practice his profession neither in 
cooperation with other persons than 
24 When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
other "advokats", nor in the form of 
a limited liability company (joint 
stock company)25. 
CY, LU, MT: Unbound  
CSS 
All Member States except DE and UK: Unbound  
DE, UK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations:  
DE, UK: University degree and 
professional and qualifications and three 
years’ professional experience in the 
sector.  
DE: Unbound for activities reserved to 
“Rechtsanwalt”.  CSS 
All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, MT, LT, PL, SK, SI: Unbound  
LV:  None.  
b) Accounting services
(CPC 86212 other than
"auditing services",
86213, 86219)1)All Member States except CY, FR, EL, HU, IT, MT,
SI: None
CY, FR, EL, HU, IT, MT, SI: Unbound  
2)All Member States except MT: None
MT: Unbound1)All Member States except AT, FR, EL, IT, MT, SI:
None
AT: No representation before competent authorities  
FR, EL, IT, MT, SI:  Unbound  
2) All Member States except MT: None
MT: Unbound
3)All Member States except AT, CY, DE, FR, IT, LV,
MT, PT, SI: None
AT: Foreign accountants' (who must be
authorized according to the law of their 
home country) equity participation and 
shares in the operating results of any 
Austrian legal entity may not exceed 25  per 
cent;  this applies only to non -members of 
the Austrian Pro fessional Body  3)All Member States except DK, MT: None
DK:  Foreign accountants may enter into 
partnerships with Danish authorized 
accountants after obtaining permission from 
the Danish Commerce and Companies 
Agency.  
MT: Unbound  
25 Limited liability companies are allowed, subject to certain conditions.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY: Access is restricted to natural persons who 
have obtained authorization from the 
Minister of Finance. Authorization is subject 
to economic needs test. The criteria used 
are analogous to those for granting 
permission for foreign investment (listed in 
horizo ntal section(, as they apply to this 
subsector, always taking into consideration 
the employment situation in the subsector. 
Professional associations (partnerships) 
among natural persons is permitted. No 
body corporate is allowed.  
DE: Provision through a  "GmbH & CoKG" and 
"EWIV" is prohibited.  
FR: Provision through a SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.  
IT: Access is restricted to natural persons. 
Professional association (no incorporation) 
among natural pers ons permitted.  
LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in 
Latvia. Sworn auditors can be persons no 
younger than 25 years and: a) having a 
high school degree in economics or in other 
specialities, if an examinat ion on basic 
economics is passed; b) having at least 3 
years experience in auditing recognized by 
the Latvian Association of Sworn Auditors; 
c) which have passed qualification 
examination and acquired licence of sworn 
auditor in accordance with requirement s of 
Latvian Association of Sworn Auditors; d) 
having excellent reputation  
MT: Unbound  
 PT: Provision through professional 
establishment only.  
SI: Commercial presence should take the form 
of a juridical person  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV
 All Member States except MT: Unbound except 
as indicated in the horizontal section and subject 
to the following specific limitations:  
AT: In addition to the horizontal 
commitments at the request of a 
consumer, accountants may temporarily 
move into the territory of Austria in order 
to supply a specific  service. However, as a 
rule natural persons supplying accounting 
services are required to have their 
professional center (commercial presence) 
in Austria.  
DK: Citizenship requirement unless 
otherwise provided by the Danish 
Commerce and Companies Agency.  
FR:  Condition of nationality. However 
non-EC professionals may be permitted to 
provide services, by a decision of the 
Minister of Economics, Finance and Budget, 
in agreement with the Minister of Foreign 
Affairs. The requirement of residence 
cannot exceed 5  years.  
IT: Condition of nationality for 
"Ragionieri -Periti commerciali".  
 LV: The owne r of shares or the head of a 
firm should be qualified as a sworn auditor 
in Latvia. Sworn auditors can be persons no 
younger than 25 years and: a) having a 
high school degree in economics or in other 
specialities, if an examination on basic 
economics is pa ssed; b) having at least 3 
years experience in auditing recognized by 
the Latvian Association of Sworn Auditors; 
c) which have passed qualification 
examination and acquired licence of sworn 
auditor in accordance with requirements of 
Latvian Association of Sworn Auditors; d) 
having excellent reputation  
SI: Limitations on natural persons 
employed by juridical persons only  4)ICT and BV
 All Member States except FI, LV, MT, PL:  Unbound 
except as indicated in the horizontal section  and 
subject to the following specific limitations:  
AT: Unbound except as indicated in the 
Market Access column. No representation 
before competent authorities.  
 DK, IT:  Residence requirement.  
SI: Unbound except as indicated in the 
Market Access column  
MT: Unbound  
FI, LV, PL: None  
Page 33
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
 MT: Unbound  
CSS 
All Member States except AT, DE, LU, NL, UK, 
SE: Unbound  
AT, DE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations:  
AT, DE, NL, UK, SE: University degree  and 
professional qualifications and three years' 
experience in the sector.  
AT: Examination before the Austrian 
professional body.  The employer must be 
member of the relevant professional body 
in the home country where such body 
exists.  
DE: Unbound for ac tivities reserved by law 
in the "Wirtschaftsprüfer".  CSS 
All Member States except CY, CZ, HU, LT, LV,  MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
LV:  None  
b) Auditing services26 27
(CPC 86211 and 86212
other  than accounting
services)1) All Member States except AT, CZ, EE, LV, LT, PL,
SE and SK: Unbound
AT, CZ, EE, LV, PL, SK: None.  
LT: None except that auditor’s report must be 
prepared in conjunction with an auditor 
accredited to practice in Lithuania  
SE: Only auditors approved in Sweden may 
perform legal auditing services in certain legal 
entities, a.o. in all limited companies. Only such 
persons may be shareowners or form 
partnerships in companies which practice 
qualified auditing (for official purposes). Swedish 
exam, work experience and residency are 
required for approval.  1) All Member States except AT, CY, CZ, EE, HU, LV,
LT, PL, SE and SK: Unbound
AT: No representation before competent 
authorities;  no  audits provided for in specific 
Austrian laws (e.g. joint stock companies law, stock 
exchange law, banking law, etc.)  
CY, CZ, EE, HU, LV, PL, SK:  None  
LT: None except that auditor’s report must be 
prepared in conjunction with an auditor accredited 
to practice in Lithuania  
SE: Residency and Swedish exam required28 
26 Explanatory note for Memb er States of EC -12: Given the fact that commercial presence is required to exercise any auditing activity, the cross -border mode is unbound. 
Only established statutory auditors can be approved by the national professional bodies.  Approval is a necessary pre-condition to exercising the activity.  
27 According to Slovene Law, auditing services are a matter of firms, not natural persons  
28 Foreign exams and experience giving equivalent competence are recognized.  
Page 34
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
2) All Member States except MT: None
MT: Unbound2)All Member States except MT: None
MT: Unbound
3)All Member States except AT, BE, CY, CZ, DE,
FR, FI, IT, IE, LV, LT, MT, PT, PL, SE, SI, SK:
None
AT:  Foreign auditors' (who must be authorized
according to the law of their home country)
equity participation and shares in the operating
results of any Austrian legal entity may not
exceed 25  per cent;  this applies only to non -
members of the Austrian Professional Body
BE:  Provision through a "SA" and "Société en
commandite" is prohibited.
CY: Access is restricted to natural persons who
have obtained authorization from the Minister of
Finance. Authorization is subject to economi c
needs test. The criteria used are analogous to
those for granting permission for foreign
investment (listed in horizontal section(, as they
apply to this subsector, always taking into
consideration the employment situation in the
subsector. Professional associations
(partnerships) among natural persons is
permitted. No body corporate is allowed.
CZ: Auditing may be provided by natural or
juridical persons registered in the auditors list of
the Chamber of Auditors. In case of juridical
persons at least 60  per cent of capital share or
voting rights are reserved to Czech nationals
DE:  Provision through a "GmbH & CoKG" and
"EWIV" is prohibited.
FR: For statutory audits: provision through any
 company form except SNC, SCS and
 secondary offices.
FI: At least one of the auditors of a Finnish
Liability company must be a Finnish citizen
resident in Finland3)All Member States except DK, MT, SE: None
DK : Foreign auditors may en ter into partnerships
with Danish State authorized accountants 
after obtaining permission from the Danish 
Commerce and Companies Agency.  
MT: Unbound  
SE: Residency and Swedish exam required29 
29 Foreign exams and experience giving equivalent competence are recognized.  
Page 35
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IT: For access as "Ragionieri -Periti commerciali" 
and "Dottori commerciali", access is restricted to 
natural persons only. Professional association 
(no in corporation) among natural persons 
permitted.  
IE: Provision through partnership only.  
LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in Latvia. 
Sworn auditors can be persons no younger than 
25 years and: a) having a high school degree in 
economics or in other specialities, if an 
examination on basic economics is passed; b) 
having at least 3 years experience in auditing 
recognized by the Latvian Association of Sworn 
Auditors; c) which have passed qualification 
examinat ion and acquired licence of sworn 
auditor in accordance with requirements of 
Latvian Association of Sworn Auditors; d) having 
excellent reputation  
LT: None, except non less than 75 per cent of 
shares should belong to auditors or auditing 
companies. The es tablishment is allowed 
through the all kinds of legal forms of companies 
except Public Stock Corporation (AB). 
Qualification requirements for auditors in the 
country of origin of those auditors or auditing 
companies should be not lower than in Lithuania. 
MT: Unbound  
PT: Provision through professional association 
only. 
PL: Nationality requirement. Foreign auditors 
might practice after confirmation of their 
qualifications.  
SE: Only auditors approved in Sweden may 
perform legal auditing services in certai n legal 
entities, a.o. in all limited companies. Only such 
persons may be shareowners or form 
partnerships in companies which practice 
qualified auditing (for official purposes). Swedish 
exam, work experience and residency are 
required for approval.  
Page 36
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
SI: Commercial presence should take the form 
of a juridical person. The share of foreign 
persons in auditing companies may not exceed 
49 per cent of the equity. Provision through 
auditing companies only  
SK: Auditing may be provided by natural or 
juridical per sons registered in the auditors list of 
the Chamber of Auditors. In case of juridical 
persons at least 60 per cent of capital share or 
voting rights are reserved to Slovak nationals  
4)ICT and BV
 All Member States except MT: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations:  
AT: In addition to the horizontal commitments 
at the request of a consumer, auditors may 
temporarily move into the territory of 
Austria in order to supply a specific  service. 
However, as a rule natural person  
supplying auditing services are required to 
have their professional center (commercial 
presence) in Austria.  
DK: Citizenship condition, unless otherwise 
provided by the Danish Commerce and 
Companies Agency.  
ES, EL: Conditions of nationality for statutory 
auditors.  
ES:  Audit companies: Administrators, directors 
and partners of companies other than 
those covered by the 8th EEC directive on 
company law, must fulfil a nationality 
condition.  
FI: At least one of the a uditors of a Finnish 
Liability company must be a Finnish citizen 
resident in Finland  
IT: Nationality requirement for "Ragionieri -
Periti commerciali".  Audit companies: 
administrators and auditors in "società di 
revisions" other than those covered by the 4)ICT and BV
All Member States except FI, LV, MT, PL: Unbound 
except as indicated in the horizontal section and subject 
to the following specific limitations:  
AT: Unbound except as indicated in the Market 
Access column. No representation before 
competent authorities;  no audits provided for 
in specific Austrian laws (e.g. joint stock 
companies law, stoc k exchange law, banking 
law, etc.)  
DK: Residence requirement.  
IT, PT: Residence requirement for individual 
auditors.  
SE: Residency and Swedish exam required.30 
MT: Unbound  
FI, LV, PL: None  
30 Foreign exams and experience giving equivalent competence are recognized.  
Page 37
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
8th EEC directive on company law, must 
fulfil a nationality condition.  
 LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in 
Latvia. Sworn auditors can be persons no 
younger than 25 years and: a) having a 
high school degree in economics or in other 
specialities, if an examination on basic 
economics is passed; b) having at least 
3 years experience in auditing recognized 
by the Latvian Association of Sworn 
Auditors; c) which have passed 
qualification examination and acqu ired 
licence of sworn auditor in accordance with 
requirements of Latvian Association of 
Sworn Auditors; d) having excellent 
reputation  
PL: Nationality requirement. Foreign auditors 
might practice after confirmation of their 
qualifications.  
SE:  Only au ditors approved in Sweden may 
perform legal auditing services in certain 
legal entities, a.o. in all limited companies. 
Only such persons may be shareowners or 
form partnerships in companies which 
practice qualified auditing (for official 
purposes). Swedis h exam, work experience 
and residency are required for approval.  
SI:  Limitations on natural persons employed 
by juridical persons only  
MT:  Unbound  
CSS 
All Member States: Unbound   CSS 
All Member States except EE, LV:   Unbound  
EE:  Unbound except as indicated in the horizontal 
section.  
LV:  None.  
Page 38
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
b) Bookkeeping services
(CPC 86220)2)All Member States except CY, FR, FI, EL, HU, IT,
MT, SI: None
CY, FR, FI, EL, HU, IT, MT, SI: Unbound.  
2)All Member States except FI, MT: None
FI, MT: Unbound1)All Member States except AT, FR, FI, EL, IT,  MT,
SI: None
AT: No representation before competent 
authorities  
FR, FI, EL, IT, MT, SI:  Unbound.  
2)All Member States except FI, MT: None
FI, MT: Unbou nd.
3)All Member States except AT, CY, FR, FI, IT, LV,
MT, SI: None
AT: Foreign accountants (who must be
authorized according to the law of their home
country) equity participation and shares in the
operating results of any Austrian legal entity
may not exceed 25  per cent; this  applies only to
non-members of the Austrian Profe ssional Body
CY: Access is restricted to natural persons who
have obtained authorization from the Minister of
Finance. Authorization is subject to economic
needs test. The criteria used are analogous to
those for granting permission for foreign
investment  (listed in horizontal section ( , as they
apply to this subsector, always taking into
consideration the employment situation in the
subsector. Professional associations
(partnerships) among natural persons is
permitted. No body corporate is allowed.
FR: Provision  through a SEL (anonyme, à
responsabilité limitée ou en commandite par 
actions) or SCP only.  
FI, MT: Unbound  
IT: Access for natural persons only. Professional 
association (no incorporation) among natural 
persons permitted.  
LV: The owner of shar es or the head of a firm 
should be qualified as a sworn auditor in 
Latvia. Sworn auditors can be persons no 
younger than 25 years and: a) having a high 
school degree in economics or in other 
specialities, if an examination on basic 
economics is passed; b) having at least 3)All Member States except FI, MT: None
FI, MT: Unbound.
Page 39
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3 years experience in auditing recognized by 
the Latvian Association of Sworn Auditors; 
c) which have passed qualification 
examination and acquired licence of sworn 
auditor in accordance with requirements of 
Latvian Association of Sworn Aud itors; 
d)having excellent reputation
SI: Commercial presence should take the form 
of a juridical person.  
4)ICT and BV
All Member States except FI , MT: Unbound except 
as indicated in the horizontal section and subject to 
the following specific limitations:  
AT:  in addition to the horizontal commitments 
at the request of a consumer, accountants may 
temporarily move into the territory of Austria in 
order to supply a specific  service. However, as a 
rule natural person  supplying bookkeeping 
services are required to have their professional 
center (commercial presence) in Austria.  
FR: Condition of nationality. However non -EC 
professionals may be permitted to provide 
services, b y a decision of the Minister of 
Economics, Finance and Budget, in agreement 
with the Minister of Foreign Affairs. The 
requirement of residence cannot exceed 5 years.  
IT: Condition of nationality for "Ragionieri -Periti 
commerciali".  
LV:  The owner of shares or the head of a firm 
should be qualified as a sworn auditor in Latvia. 
Sworn auditors can be persons no younger than 
25 years and: a) having a high school degree in 
economics or in other specialities, if an 
examination on basic economi cs is passed; b) 
having at least 3 years experience in auditing 
recognized by the Latvian Association of Sworn 
Auditors; c) which have passed qualification 
examination and acquired licence of sworn 
auditor in accordance with requirements of 
Latvian Associa tion of Sworn Auditors; d) having 
excellent reputation  4)ICT and BV
All Member States except FI, LV, MT, PL: Unbound 
except as indicated in the horizontal section and su bject 
to the following specific limitations:  
AT: Unbound except as indicated in the Market 
Access column. No representation before 
competent authorities.  
IT: Residence requirement for "Ragionieri -Periti 
commerciali".  
PT: Residence  requirement.  
FI, MT: Unbound  
LV, PL: None  
Page 40
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
SI: Limitations on natural persons employed by 
juridical persons only  
FI, MT: Unbound  
CSS 
All Member States except AT: Unbound  
AT: Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations:  
AT: University degree and professional 
qualifications and three years' experience in 
the sector.  
AT: Examination before the Austrian 
professional body.  The employer must be 
member of the relevant professional body 
in the home country where such body 
exists. CSS 
 All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
LV:  None  
CY, CZ, HU, LT, MT, PL, SK, SI:  Unbound  
c) Taxation  Advisory
Services (CPC 863:
excluding representation
in Court/tribunals)1)All Member States except CY, FR, MT, PL, SI:
None
CY: Tax agents must be duly authorized by the
Minister of Finance. Authorization is subject 
to an economic needs test   
FR: Unbound for the  drafting of legal 
documents.  
MT, PL, SI: Unbound  
2)All Member States except MT, PL, SI: None
MT, PL, SI: Unbound1)All Member States except AT, FR, MT, PL, SI: None
AT: No representation before competent 
authorities 
FR: Unbound for the drafting of leg al documents.  
MT, PL, SI: Unbound  
2)All Member States except MT, PL SI: None
MT, PL, SI: Unbound
Page 41
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3)All Member States except AT, CY, CZ, FR, IT, MT,
PL, SI, SK: None
AT: Foreign tax  advisors' (who must be
authorized according to the law of their 
home country) equity participation and 
shares in the operating results of any 
Austrian legal entity may not exceed 25  per 
cent;  this applies only to non -members of 
the Austrian Professional Body 
 CY: Access is restricted to natural persons who 
have obtained authorization from the 
Minister of Finance. Authorization is subject 
to economic needs test. The criteria used 
are analogous to those for granting 
permission for foreign investment (listed in 
horizontal section ( , as they apply to this 
subsector,  always taking into consideration 
the employment situation in the subsector. 
Professional associations (partnerships) 
among natural persons is permitted. No 
body corporate is allowed.  
 CZ, SK:  Taxation services may be provided by 
natural or juridica l persons registered in 
the list of the Chamber of Tax Consultants 
or in the Chamber of Auditors  
FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.  
 IT: Access for natural persons only. 
Professional association (no incorporation) 
among natural persons permitted.  
 MT, PL, SI: Unbound  3)All Member States except MT, PL, SI: None
MT, PL, SI: Unbound
4)ICT and BV
All Member States except MT , PL, SI: Unbound
except as indicated in the horizontal section and
subject to the following specific limitations:
AT: In addition to the horizontal 
commitments at the  request of a 
consumer, tax advisors may 
temporarily move into the territory 
of Austria in order to supply a specific  4)ICT and BV
All Member States except FI, LV, MT, PL, SI:
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  
AT: Unbound except as indicated in the Market 
access column. No representation before 
competent authorities  
Page 42
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
service. H owever, as a rule natural 
person  supplying taxation services  
are required to have their 
professional center (commercial 
presence) in Austria.  
FR: Legal advice activities and drafting of 
legal documents as a main activity 
and for the public, are reserved to  
the members of the regulated legal 
and judicial professions31.  These 
activities may also be exercised as a 
secondary activity to the principal 
activity by members of other 
regulated professions or by qualified 
persons.  
HU:  Permanent residency requirem ent 
IT: Condition of  nationality for 
"Ragionieri -Periti commerciali".  
MT, PL, SI: Unbound  IT, PT: Residence requirement  
MT, PL, SI: Unbound  
FI, LV: None  
CSS 
All Member States except AT, BE, DE, LU, NL, UK, 
SE: Unbound  
AT, BE, DE, LU,  NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations:  
  AT, BE, NL, UK, SE:  University degree and 
professional qualifications and three years' 
experience in the sector.  
  AT: Ex amination before the Austrian 
professional body.  The employer must be 
member of the relevant professional body 
in the home country where such body 
exists.  
DE: Unbound except for consulting 
services related to foreign tax law, where: 
university degree and  professional, 
qualifications and three years' professional 
experience in the sector.  CSS 
 All Member States except CY, CZ, HU, LT, LV, MT , 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
LV:  None  
 CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
31 Access to these professions is governed by the French law No. 90 -1259 of 31 December 1990 which opens the entire range of legal and judicial activities . 
Page 43
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
d) Architectural Services
(CPC 8671)1)All Member States except BE, CY, EL, IT, MT,
PT, PL, SI:  None
BE, CY, EL, IT, MT, PT, PL, SI:  Unbound.1)All Member States except AT, BE, CY, DE, EL, IT,
MT, PT, PL:  None
AT:  None for pure planning services; the
submission of plans for approval by the 
competent authorities requires co -operation 
with an established supplier of planning 
services  
  BE, CY, EL, IT, MT, PT, PL:  Unbound.  
DE: Application of the national rules o n fees and 
emoluments for all services which are 
performed from abroad.  
2) All Member States except CY, MT, PL: None
 CY, MT, PL: Unbound 
3)All Member States except CY, CZ, ES, FR, IT,
LV, MT , PT, PL, SK: None
CY, MT, PL: Unbound
 CZ: Authorization by the Czech Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical persons 
may provide architectural services  only by 
authorized architects. Condition of 
nation ality and residence is required, 
however exceptions might be considered  
 ES:  Access is restricted to natural persons.  
 FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.  
 IT, PT: Access is restr icted to natural persons. 
Professional associations. (no 
incorporation) among natural persons 
permitted.  
 LV: Practice of 3 years in Latvia in the field of 
projecting and university degree required 
to receive the licence enabling to engage 
in busine ss activity with full range of legal 
responsibility and rights to sign a project  2) All Member States except CY, MT, PL: None
 CY, MT, PL: Unbound 
3)All Member States except CY,  EE, MT, PL: None
CY, MT, PL: Unbound
EE:  None except that at least one responsible
person (project manager or consultant) 
must be resident of Estonia  
Page 44
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
 SK: Authorization by the Slovak Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical persons 
may provide architectural services  only by 
authorized architects. Condition of 
nationality and residence is required;  
however exceptions might be considered  
4)ICT and BV
All Member States except CY, MT, PL: Unbound
except as indicated in the horizontal section and
subject to the following specific limitations:
AT:   Commercial presence required  
EL, PT: Condition of nationality  
FR: Condition of nationality unless waived 
by ministerial authorization.  
HU: Permanent residency requirement  
CY, MT, PL: Unbound  4)ICT and BV
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
AT: Unbound except as indicated in the 
Market Access column.  
BE, DE, FR: Use by third country qualified 
professionals of the professional title is 
only possible on the basis of mutual 
recognition agreements or for BE, with 
special authorization by Royal Decree.  
IT: Residence requirement  
CY, MT, PL: Unbound  
FI, LV: N one 
CSS 
All Member States except DK, ES, EE, LU, NL, 
UK, SE: Unbound  
DK, ES, EE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations:  
  DK, NL, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector.   
  ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association.  Unbound for CPC 
86713, 86714, 86719.   CSS 
  All Me mber States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
LV:  None  
  CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
Page 45
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
EE: Must be providing services as a 
professional (university degree and 
professional qualifications  required) with 
at least five years experience in a related 
field. 
e) Engineering services
(CPC 8672)1)All Member States except CY, EL, IT, MT, PT:
None
CY, EL, IT, MT, PT: Unbound.
2) All Member States: None
3)All Member States except ES, IT: None
 ES: Access is restricted to natural 
persons.  
IT: Access is restricted to natural persons. 
Professional association ( no incorporation) 
among  natural persons permitted.  
4)ICT and BV
All Member States except CY, MT: Unbound
except as indicated in the horizontal section and
subject to the following specific limitations:
 AT: Commercial presence required  
EL: Condition of nationality  
HU: Permanent  residency requirement  
CY, MT:   Unbound  2)All Member States except AT, CY, EL, IT, MT, PT,
SI: None
AT, SI: Unbound except for pure planning 
services. Pure planning services:  None 
CY, EL, IT, MT, PT: Unbound  
2)All Member States: None
3) All Member States except EE: None
EE: None except that at least one responsible 
person (project manager or consultant) must be 
resident of Estonia  
4)ICT and BV
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizont al
section and subject to the following specific
limitations:
AT: Unbound except as indicated in the 
market access column  
IT, PT: Residency requirements  
CY, MT:   Unbound  
FI, LV, PL: None  
Page 46
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS 
All Member States except BE, DK, ES, EE, NL, 
UK, SE: Unbound  
BE, DK, ES, EE, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject 
to the following specific limitations:  
BE, DK, NL, UK, SE:  University degree 
and professional qualifications and three 
years' professional experience  in the 
sector.  
ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association.  
EE: Must be providing services as a 
professional (university degree and 
professional qualifications r equired ) with 
at least five years experience in a related 
field. 
UK: Compliance with ENT is required.  CSS 
  All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
LV:  None  
 CY, CZ,  HU, LT, MT, PL, SK, SI: Unbound  
f) Integrated Engineering
Services (CPC 8673)  1) All Member States except CY, EL, IT, MT, PT, PL:
None
CY, EL, IT, MT, PT, PL: Unbound.
2) All Member States except CY, MT, PL: None
 CY, MT, PL: Unbound  
3)All Member States except CY, CZ, ES, IT, MT, PT,
PL: None
 CY, CZ, MT, PL : Unbound  
 ES: Access is restricted to natural persons.  1) All Member States except AT, CY, EL, IT, MT, PT, PL,
SI: None
AT, SI: Unbound except for pure planning services.
Pure planning services:  None
CY, EL, IT, MT, PT, PL: Unbound.
2) All Member States except CY, MT, PL: None
 CY, MT, PL: Unbound 
3) All Member States except CY, CZ, EE, MT, PL: None
CY, CZ, MT, PL: Unbound
EE: None except that at least one responsible
person (project manager or consultant) must 
be resident of Estonia  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IT, PT:  Access is restricted to natural persons. 
Professional association (no incorporation) 
among natural persons  permitted.  
4)ICT and BV
All Member States except CY, CZ, MT, PL, SK:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
AT: Commercial presence required  
EL: Condition of nationality  
CY, CZ, MT, PL, SK: Unbound  4)ICT and BV
All Member States except CY, CZ, FI, LV, MT, PL,
SK: Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
AT: Unbound except as indicated in the Market 
Access column.  
IT, PT: Residency requirements  
CY, CZ, MT, PL, SK: Unbound  
FI, LV: None  
CSS 
All Member States except BE, DK, ES, EE, NL, 
UK, SE: Unbound  
BE, DK, ES, EE, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations:  
  BE, DK, NL, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector.  
   ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by th e 
Professional Association.  
    EE: Must be providing services as a 
professional (university degree and 
professional qualifications required ) with 
at least five years experience in a related 
field. CSS 
  All Member States except CY, CZ, HU , LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
LV:  None  
 CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
g) Urban Planning and
Landscape Architectural
Services (CPC 8674)1)All Member States except BE, CY, EL, HU, IT, MT,
PT, PL SI: None
BE, CY, EL, IT, MT, PT, PL, SI: Unbound.
HU: Unbound for Landscape Architectural
Services1)All Member States except AT, BE, CY, DE, EL, HU,
IT, MT, PT, PL, SI: None
AT: Unbound except  for pure planning services.
Pure planning services:  None 
BE, CY, EL, IT, MT, PT, PL, SI: Unbound.  
DE: Application of the national rules on fees and 
emoluments for all services which are 
performed from abroad.  
HU: Unbound for Landscape Architectural Services  
2)All Member States except CY, MT, PL, SI: None
 CY, MT, PL, SI: Unbound  2)All Member States except CY, MT, PL, SI: None
 CY, MT, PL, SI: Unbound  
3)All Member States except  HU, IT, LV, PT:
None
 HU: Unbound for Landscape Architectural 
Services  
 IT, PT: Access is restricted to natural persons. 
Professional association (no incorporation) 
among natural persons permitted.  
 LV: None for Urban Planning Services. For 
Landscape Architectural Services, practice 
of 3 years in Latvia in the field of projecting 
and university degree required to receive 
the licence enabling to engage in business 
activity with full range of le gal 
responsibility and rights to sign a project  3)All Member States except EE, HU: None
EE: None except that at least one responsible 
person (project manager or consultant) must 
 be resident of Estonia  
HU:  Unbound for Landscape Architectural Service s 
4)ICT and BV
All Member States except CY, MT, PL, SI:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
AT: Commercial presence required  
EL, PT: Condition of nationality.  4)ICT and BV
All Member States except CY, FI, LV, MT, PL, SI:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
AT: Unbound except as indicated in the 
market access column  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
HU: Permanent residency requirement for 
Urban Planning Services. HU: Unbound for 
Landscape Architectural Services  
CY, MT, PL, SI: Unbound  BE, DE: Use by third country qualified 
professionals of the professional title is only 
possible on the basis of mutual recognition 
agreements or, for  BE, with special 
authorization by Royal Decree.  
HU: Unbound for Landscape Architectural 
Services  
IT: Residence requirement.  
CY, MT, PL, SI: Unbound  
FI, LV: None  
CSS 
All Member States except DK, ES, EE, LU, NL, 
UK, SE: Unbound  
DK, ES, EE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations:  
DK, NL, UK, SE:  University degree    
and professional qualifications and  three 
years' professional experience in the 
sector.  
   ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association.  Unbound for 
CPC 86713, 86714, 86719.  
EE: Must be providing services as a 
professional (university degree and 
professional qualifications required ) with 
at least five years experience in a related 
field. CSS 
All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
LV:  None  
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
h) Medical32, Dental and
Midwives Services (CPC
9312, part of CPC
93191)1)All Member States except CZ, HU, LV, LT, PL, SE,
SI: Unbound
CZ, HU, LV, LT, SI: Unbound for Midwives
Services
PL, SE:  None
2)All Member States except CY, CZ, EE, FI, HU, MT,
SI, SK: None
CY, FI, MT: Unbound.
CZ, EE, HU, SI, SK: Unbound for Midwives
Services1)All Member States except CZ, HU, LV, LT, PL, SE,
SI: Unbound
CZ, HU, LV, LT, SI: Unbound for Midwives Services
 PL, SE:  None  
2)All Member States except CY, CZ, EE, FI, HU, MT,
SI, SK: None
CY, FI, MT: Unbound
CZ, EE, HU, SI, SK: Unbound for Midwives Services  
3)All Member States except AT, CY, CZ, DE, ES,
EE, FR, FI, HU, IT, IE, LV, LT, MT, PT, PL, SE, SI,
SK, UK: None
AT: Unbound for medical and dental services
other than psychologists and 
psychotherapists; for midwives: access 
restricted to natural persons onl y. 
CY, EE, FI, MT:   Unbound  
CZ, SK: Access to medical and dental services is 
restricted to natural persons only. 
Authorization by the Ministry of Health 
required for foreign natural persons. 
Unbound for Midwives Services.  
DE: Access restricted to natural persons only. 
Economic needs test for medical doctors 
and dentists who are authorized to treat 
members of public insurance schemes. The 
criterion is shortage of doctors and dentists 
in the given region.  
ES: Access restricted to natural persons only.  
FR: Provision  through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.  
HU: Unbound for Midwives Services  3)All Member States except AT, CY, CZ, EE, FI, HU,
LT, MT, SE, SI, SK: None
AT:  Unbound for medical and dental services
other than psychologists and 
psychotherapists  
CY, FI, MT: Unbound  
CZ, HU, SI, SK: Unbound for Midwives Services  
EE: Unbound for Midwives Services. For Medical 
and Dental Services, unbound except any 
professionals trained outside Estonia are 
required to present a certificate of auxiliary 
training courses of Tartu University. This 
requirement also appli es to Estonian 
nationals trained abroad  
LT:  Must communicate in Lithuanian language 
(refers to persons employed by a company)  
SE:  Foreign exams giving equivalent competence 
are recognized after a compulsory 
complementary training  
32 For SI, the following activities are excluded: social medicine, sanitary, epidemiological, medical/ecological services; the s upply of blood, blood preparations and 
transplants; autopsy  
Page 51
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IT, PT: Access is restricted to natural persons 
only. Professional association (no 
incorporation) among natural persons 
permitted.  
IE: Access through partnership or natural 
persons only.  
LV: None for midwives services. For medical and 
dental services, nationality requirement. 
Practice of medical profession by foreigners 
requires the permission from local health 
authority, ba sed on economic needs for 
medical doctors and dentists in a given 
region  
LT: For medical and dental services None, except 
supply of service is subject to authorization 
which is based on a health services plan 
established in function of needs, taking into 
account the population and already existing 
medical and dental services. For midwives 
services, access limited to sole 
proprietorship only and economic needs 
test may be applied  
PL: Nationality requirement. Practice of medical 
profession by foreigners requi res the 
permission except for midwives.  
SE: Needs test applied to decide the number of 
private practices to be subsidised though 
the social security system.  
SI: Membership of Doctors Association required. 
Conditions for acceptance into Doctors 
Association for doctors who are not 
Slovenian nationals is licence to practice in 
an another Member and have a good 
command of the Slovenian language33. 
Unbound for Midwives services  
UK: Establishment for doctors under the 
National Health Service is subject to 
medical manpower planning.  
33 Establishment in the form of legal persons is subject to authoriz ation by Ministry of Health. Entry into public Health Network is subject to a concession from the 
Institute of Health Insurance of the Republic of Slovenia.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV
All Member States except CY, FI, MT: Unbound
except as indicated in the horizontal section and
subject to the following specific limitations:
AT: Unbound for medical and dental 
services other than psychologists and 
psychotherapists; for midwives where 
natural persons may establish a 
professional practice in Austria provided 
that the person concerned has practised 
the profession in question at least three 
years preceding the setting up of the 
professional practice in Austria  
CZ, EE, HU, SI, SK: Unbound for M idwives 
Services  
DE: Condition of nationality for doctors 
and dentists which can be waived on an 
exceptional basis in cases of public health 
interest.  A zero quota for midwives.  
DK: Limited authorization to fulfil a specific 
function can be given for maxi mum 18 
months.  
FR: Condition of nationality.  However, 
access is possible within annually 
established quotas.  
EL, PT:  Condition of nationality.  
LV: For medical and dental services, 
nationality requirement. Practice of 
medical profession by foreigners requ ires 
the permission from local health authority, 
based on economic needs for medical 
doctors and dentists in a given region. For 
midwives services, nationality 
requirement. Access restricted to natural 
persons only. Economic needs determined 
by the total n umber of midwives in the 
given region, authorized by local health 
authorities  
PL: Nationality requirement. Practice of 
medical profession by foreigners requires 
the permission except for midwives.  4)ICT and BV
All Member States except CY, FI, LV, MT:  Unbound
except as indicated in the horizontal section and
subject to the following specific limitations:
AT: Unbound for medical and dental services 
other than psychologists and 
psychotherapists.  
CZ, SK: Condition of residence for medical 
and dental services. Unbound for midwives 
services  
DK: Residence requirement in order to obtain  
necessary individual authorization from the 
National Board of Health.  
EE, HU, SI:  Unbound for Midwives Services  
IT: Residence requirement.  
LT: Foreigners must pass additional 
qualification exam  
PL:  Foreign medical doctors have limited 
election rights within the professional 
chambers  
SE: Foreign exams giving equivalent 
competence are recognized after a 
compulsory complementary training  
CY, FI, MT: Unbound  
LV:  None 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY, FI, MT: Unbound  
CSS 
All Member States: Unbound  CSS 
All Member States except EE, LV: Unbound  
EE:  Unbound except as indicated in the horizontal 
section.  Unbound for Midwives services.  
LV:  None   
i) Veterinary services
(CPC 932)1) All Member States except FI, LT, PL, SE: Unbound
FI, LT, PL, SE: None.
2) All Member States except CY, EE, HU, MT, SI:
None
 CY, EE, HU, MT, SI: Unbound  1) All Member States except FI, LT, PL, SE: Unbound
FI, LT, PL, SE: None.
2) All Member States except CY, EE, HU, MT,  SI: None
  CY, EE, HU, MT, SI: Unbound  
3)All Member States except AT, CY, CZ, DE, DK, ES,
EE, FR, HU, IE, IT, MT, PT, PL, SE, SI, SK, UK:
None
AT, CY, EE, HU, MT, SI: Unbound.
CZ, SK: Access is restricted to natural persons
only. Authorization by veterinary 
administration is required  
DE, DK, ES, PT:  Access restricted to natural 
persons.  
FR:  Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.  
IT:  Access restricted to natural persons. 
Professional associations (no 
incorporation) among natural persons 
permitted.  
IE, UK: Access through partnership or natural 
persons only.  
PL:  Nationality requirement. Foreign persons 
may apply for permission to practice  3) All Member States except AT, CY, EE, HU, MT, SE,
SI: None
 AT, CY, EE, HU, MT, SI: Unbound.  
SE:  Foreign exams giving equivalent competence 
are recognized after a compulsory 
complementary training and examinations  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
SE: Needs test applied to decide  the number 
of private practices to be subsidized 
through the social security system.  
4)ICT and BV
All Member States except AT, CY, EE, HU, MT, SI:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
CZ, DE, FR, EL, PT, SK:  Condition of 
nationality.  
PL: Nationality requirement. Foreign 
persons may apply for permission to 
practice  
AT, CY, EE, HU, MT, SI: Unbound.  4)ICT and BV
All Member States except AT, CY, EE, FI, HU, LV,
MT, PL, SI: Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
CZ, IT, SK: Residence requirement.  
LT: Foreigners must pass additional 
qualification exam  
SE: Foreign exams giving equivalent 
competence are recognized after a 
compulsory complementary t raining and 
examinations.  
AT, CY, EE, HU, MT, SI: Unbound.  
FI, LV, PL: None  
CSS 
All Member States: Unbound  CSS 
All Member States except LV: Unbound  
LV: None  
Page 55
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
j) Services provided by
Nurses, Physiotherapists
and Paramedical
Personnel
(All Member States
except AT, FI, LV, PL
and SE: part of CPC
93191 .
AT: following activities of
CPC 9319 are covered:
nurses, physiotherapists,
occupational therapists,
logotherapists, dieticians
and nutricians.
FI, LV and PL: only
services provided by
nurses – part o f CPC
93191;
SE: Part of CPC 9319)1) All Member States except FI, PL, SE: Unbound
FI, PL, SE: None
2) All Member States except CY, CZ, EE, HU, MT,
SI, SK: None
 CY, CZ, EE, HU, MT, SI, SK: Unbound 
3) All Member States except AT, CY, CZ, ES, EE,
FR, HU, IT, LT, MT, PT, PL, SE, SI, SK: None
 AT: Access restricted to natural persons only.  
 CY, CZ, EE, HU, MT, SI, SK:   Unbound  
 ES, PT: Nurses - access restricted to natural 
persons.  
FR: Provision through  a SEL (anonyme, à 
responsabilité limitée, ou en commandite 
par actions) or SCP only.  
IT: Nurses - access restricted to natural 
persons. Professional associations (no 
incorporation) among natural persons 
permitted.  
LT: Access limited to sole proprietorship  only. 
Economic needs test may be applied  
PL:  Nationality requirement  
SE: Needs test applied to decide the number 
of private practices to be subsidised 
through the social security system.  1) All Member States except FI, PL, SE: Unbound
FI, PL, SE: No ne
2) All Member States except CY, CZ, EE, HU, MT, SI,
SK: None
 CY, CZ, EE, HU, MT, SI, SK: Unbound  
3)All Member States except CY, CZ, EE, HU, LT, MT,
SE, SI, SK: None
 CY, CZ, EE, HU, MT, SI, SK: Unbound  
 LT: None except as under market access  
 SE: Foreign exams giving equivalent competence 
are recognized after a compulsory 
complementary training  
4)ICT and BV
All Member States except CY, CZ, EE, HU, MT, SI, 
SK: Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  
AT: Natural persons may establish a 
professional practice in Austria provided 
that the person concerned has practised 
the profession in question at least three 4)ICT and BV
All Member States except CY, CZ, EE, FI, HU, MT , PL, 
SI, SK: Unbound except as indicated in the horizontal 
section and subject to the following specific limitations:  
AT: Unbound except as indicated in the Market 
Access c olumn.  
DK: Residence requirement in order to obtain  
necessary individual authorization from the 
National Board of Health.  
Page 56
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
years preceding the setting up of the 
professional practice in Austria.  
 DK: Limited authorization to fulfil a specific 
function can be given for maximum 18 
months.  
 EL, PT, PL:  Condition of nationality.  
IT: Subject to economic needs test: 
decision is s ubject to regional vacancies 
and shortages.  
 LV: Nationality requirement. Access 
restricted to natural persons only. 
Economic needs determined by the total 
number of nurses in the given region, 
authorized by local health authorities  
CY, CZ, EE, HU,  MT, SI, SK: Unbound  LV: Nationality requirements.  Access restricted 
to natural persons only. Economic needs 
determined by the total number of nurses in 
the given region, authorized by local health 
authorities.  
SE: Foreign exams giving equivalent competence 
are recognized after a compulsory 
complementary training  
CY, CZ, EE, HU, MT, SI, SK: Unbound  
FI, PL: None  
CSS 
All Member States: Unbound  CSS 
All Member States except LV: Unbound  
LV:  None  
Supply of 
pharmaceutical goods to 
the general public 
(pharmacists)  1)All Member States: Unbound
2)All Member States except AT, CY , CZ, EE, FI,
HU, LT, LV, MT, PL, SE, SI, SK:  None
AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI,
SK: Unbound1)All Member States: Unbound
2)All Member States except AT, CY , CZ, EE, FI, HU,
LV, LT, MT, PL, SE, SI, SK: None
AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK:
Unbound
3)34 AT, CY, CZ, EE, FI, HU, LT, LV , MT, PL, SE, SI, 
SK: Unbound 
 BE, DK, ES, FR, EL, IT, LU, PT:  Monopoly for 
pharmacists of supply of pharmaceuticals 
to the general public.  
 BE, DK, IE, PT:  Economic needs test.  
DE, DK, ES, EL, LU, NL, PT:  Access restricted 
to natural persons only.  3)All Member States except AT, CY, CZ, EE, FI,  HU,
LV, LT, MT, PL, SE, SI, SK: None
AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, 
SK: Unbound  
34 Where the establishment of pharmacies is subject to an economic needs test, the main criteria taken into account are:  the population, the number of existing 
pharmacies and their geographical density.  
Page 57
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
DE: Establishment of new pharmacies is 
restricted and only possible through the 
take-over of an existing pharmacy -store 
ES, IT: Establishment of new pharmacies is 
subject to an economic needs test.  
FR: Pharmacies are authorized according to 
the needs of the population and within 
established quotas. Access through a SEL 
(anonyme, à responsabilité limitée ou en 
commandite par actions) SNC and SARL 
only. 
IT: Access restricted to natural persons. 
Professional association (no incorporation) 
among n atural persons permitted.  
UK: None  
4)ICT and BV
All Member States except AT, CY, CZ, EE, FI,
HU, LV, LT, MT, PL, SE, SI, SK:  Unbound except
as indicated in the horizontal section and
subject to the following specific limitations:
FR: Condition of nationality.  However, 
within established quotas, access for third 
country nationals is possible provided the 
service provider holds the French degree 
in pharmacy.  
DE, DK, EL:  Condition of nationality.  
AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, 
SK: Unbound  4)ICT and BV
All Member States except AT, CY, CZ, EE, FI, HU,
LV, LT, MT, PL, SE, SI, SK: Unbound except as
indicated in the horizontal section and subject to the
following specific limitations:
IT, DE, DK, PT:  Residence requirement.  
AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, SK: 
Unbound  
CSS 
All Member States: Unbound  CSS 
All Member States: Unbound  
k) Other
Related Scientific and
Technical Consulting 
Services35 (CPC 8675)  1)All Member States except AT, CY, CZ, EE, FI,
HU, LV, LT, MT, PL, SK, SI, SE: Unbound for
exploration services.1)All Member States except AT, CZ, CY, EE, FI, HU,
LV, LT, MT, PL, SK, SI, SE: Unbound for
exploration services.
35 All Member States except AT, CZ, EE, FI, HU, LT, LV, SE and SK: the service involved excludes related scientific and technica l consulting services on operation of mines, 
etc. 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
AT, CZ, EE FI, HU, LV, LT, SK, SE: None 
CY, MT, PL, SI: Unbound  
2)All Member States except CY, MT, PL, SI: None
CY, MT, PL, SI: UnboundDE: Application of the national rules on fees 
and emoluments for all surveying services 
which are performed from abroad.  
AT, CZ, EE FI, HU, LV, LT, SK, SE: None  
CY, MT, PL, SI: Unbound  
2)All Member States except CY, MT, PL, SI: None
CY, MT, PL, SI : Unbound
3)All Member States except CY, ES, FR, IT, MT,
PT, PL,SI: None:
ES: Access to profession of surveyors and
geologists through natural persons only.  
 FR: "Surveying": Access through a SEL 
(anonyme, à responsabilité limitée ou en 
commandite par actions), SCP, SA and 
SARL only.  3)All Member States except CY, EE, FR, MT, PL, SI:
None
EE: None except that at least one responsible
person (project manager or consultant) must 
be resident of Estonia  
 FR: "Exploration and prospection services" 
subject to authorization.  
CY, MT, PL, SI: Unbound  
IT: For certain exploration services activities 
related to mining ( minerals, oil, gas, etc.), 
exclusive rights may exist.  
IT: Access to profession of surveyors and 
geologists through natural persons only. 
Professional association (no incorporation) 
among natural persons permitted.  
PT: Access restricted to natural persons.  
CY, MT, PL, SI: Unbound  
4)ICT and BV :
All Member States except CY, MT, PL, SI:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
AT: Commercial presence required.  
DE: Conditions of nationality for publicly 
appointed surveyors.  4)ICT and BV :
All Member States except CY, FI, MT, LV, PL, SI:
Unbound except as indicated  in the horizontal
section and subject to the following specific
limitations:
  IT, PT: Residence requirement.  
CY, MT, PL, SI: Unbound  
FI, LV: None  
Page 59
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
FR: "Surveying" - operations relating to 
the  establishment of property rights and 
to  land law are reserved for EC 
"experts - géomètres".  
CY, MT, PL, SI: Unbound  
CSS: 
All Member States except EE: Unbound  
EE: Unbound except as indicated in the 
horizontal section and subject to the  following 
limitations:  
EE:  Must be providing services as a 
professional (university degree and 
professional qualifications required ) with 
at least five years experience in a  related 
field..  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
 LV: None  
B. Computer and Related
Services36
a) Consultancy Services
related to the
Installation of Computer
Hardware (CPC 841)1),2),3) All Member States except MT: None  
MT: Unbound  
4)ICT and BV :
All Member States except MT: Unbound except
as indicated in the horizontal section  
MT: Unbound  1),2), 3) All Member States except MT: None  
MT: Unbound  
4)ICT and BV :
All Member States except,  FI, LV, MT, PL:
Unbound except as indicated in the horizontal 
section 
FI, LV, PL: None  
MT: Unbound  
CSS: 
All Member States except BE, DK, EL, IT, LU, 
NL, SE: Unbound  CSS: 
All Member States except CY, CZ, HU, LT, LV,  MT, 
PL, SI, SK: Unbound except as indicated in  the 
horizontal section  
36 In many cases, computer and related services enable the provision of other services* by both electronic and other means.  How ever, in such cases, there is an 
important distinction between the computer and related service (e.g. , web -hosting or application hosting) and the other service* enabled by the computer and related 
service. The other service, regardless of whether it is enabled by a computer and related service, is not covered by CPC 84.  
* e.g. W/120.1.A.b.  Accounting,  auditing and bookkeeping  services, W/120.1.A.d. Architectural services, W/120.1.A.h. Medical and dental services,
W/120.2.D. Audiovisual services, W/120.5. Educational services.  
Page 60
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
BE, DK, EL, IT, LU, NL, SE: Unbound except as  
indicated in the horizontal section and subject 
to the following specific limitations:  
    IT, NL:  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree  and three years' 
professional experience in the sector.  CY, CZ, HU, LT, MT, PL, SI, SK: Unbound  
LV: None  
   BE, DK, IT, NL, SE :  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  
IT: Compliance with a n economic needs 
test is required.  
  EL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts where: university degree and five 
years' professional experience in the 
sector.  
b) Software
Implementation
Services (CPC 842)1),2), 3) All Member States except MT: None  
MT: Unbound  
4)ICT and BV :
All Member States except MT: Unbound except
as indicated in the horizontal section  
MT: Unbound  1),2), 3) All Member States except MT: None  
MT: U nbound  
4)ICT and BV :
All Member States except FI, LV, MT, PL:
Unbound except as indicated in the horizontal 
section  
FI, LV, PL: None  
MT: Unbound  
CSS: 
All Member States except BE, DK, EL, IT, LU, 
NL, SE: Unbound  CSS: 
All Member States except CY, CZ, HU, LT, LV,  MT, 
PL, SI, SK: Unbound except as indicated in  the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SI, SK: U nbound 
Page 61
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
BE, DK, EL, IT, LU, NL, SE: Unbound except as  
indicated in the horizontal section and subject 
to the following specific limitations:  LV: None  
   IT, NL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  
  BE, DK, IT, NL, SE: Unbound, except for 
computer scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  
  IT:  Compliance with an economic needs 
test is required.  
  EL:  Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts where: university degree and five 
years' professional experience  in the 
sector . 
Page 62
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
c) Data Processing
Services (CPC 843)371),2), 3) All Member States except LV, MT, SK: 
None 
MT: Unbound  
LV: For modes 1 and 2 and with regard to on-
line information and/or data processing 
(including transaction processing): None 
except for: the provision of enhanced services 
must be  based on facilities provided by 
Lattelekom until 1 January 2003.  
SK: For mode 3 and with regard to on-line 
information and/or data processing (including 
transaction processing): license is required  
4)ICT and BV:
All Member States except MT: Unbound except
as indicated in the horizontal section  
MT: Unbound  1),2), 3) All Member States except MT: None  
MT: Unbound 
4)ICT and BV :
All Member States except FI, LV, MT, PL: Unbound
except as indicated in the horizontal section
FI, LV, PL: None
MT: Unbound
CSS: 
All Member States except BE, DK, EL, IT, LU, 
NL, SE: Unbound  
BE, DK, EL, IT, LU, NL, SE: Unbound except as 
indicated in  the horizontal section and subject 
to the following specific limitations:  
   IT, NL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  
  BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  CSS: 
All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SI, SK: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound  
LV: None  
37 This heading also covers the commitments undertaken by CZ, EE, LV, LT and S K under CPC 843 in Telecommunication (sub -item (n) on -line information and/or 
data processing (including transaction processing).  
Page 63
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
university degree and three years' 
professional experience in the sector.  
  IT: Compliance with an economic needs 
test is required.  
  EL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts where: university degree and five 
years' professional experience in the 
sector.  
d) Data Base Services
(CPC 844)1),2), 3) All Member States except MT: None  
MT: Unbound 
4)ICT and BV :
All Member States except MT: Unbound except
as indicated in the horizontal section
MT: Unbound1),2), 3) All Member States except MT: None  
MT: Unbound 
4)ICT and BV :
All Member  States except FI, LV, MT, PL: Unbound
except as indicated in the horizontal section
FI, LV, PL: None
MT: Unbound
CSS:  
All Member States except for BE, DK, EL, IT, 
LU, NL, SE: Unbound  
BE, DK, EL, IT, LU, NL, SE: Unbound except as  
indicated in the horizontal section and subject 
to the following specific limitations:  
    IT, NL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  
   BE, DK, IT, NL, SE:  Unboun d, except for 
computer scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  CSS: 
All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SI, SK: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound  
LV: None  
Page 64
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
university degree and three years' 
professional experience in the sector.  
  IT: Compliance with an economic needs 
test is require d.   
  EL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts where: university degree and five 
years' professional experience  in the 
sector.  
Maintenance and Repair 
(CPC 845)  1),2), 3) All Member States except CY, MT, PL: 
None 
CY, MT, PL: Unbound  
4)ICT and BV :
All Member States except CY, HU, MT, PL:
Unbound except as indicated in the horizontal
section.
CY, HU, MT, PL: Unbound1),2), 3) All Member States except CY, MT, PL: None  
CY, MT, PL: Unbound  
4)ICT and BV :
All Member States except CY, FI, HU, LV,  MT,
PL: Unbound except as indicated in the horizontal
section
CY, HU, MT, PL: Unbound
FI, LV: None
CSS 
All Member States except SE: Unbound  
SE:  Unbound except as indicated in the 
horizontal section and subject to the 
following limitation: university degree and 
three years' professional experience in the 
sector.  CSS 
All Member States except EE, LV, SE: Unbound  
EE, SE: Unbound except as indicated in the 
horizontal section  
LV: None  
Page 65
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
e) Other Computer
Services
(All Member States
except AT: CPC 849
AT: CPC 8491only)1),2), 3) All Member States except CY, MT, PL: 
None 
 CY, MT, PL: Unbound  
4)ICT and BV :
All Member States except CY, HU, MT, PL:
Unbound except as indicated in the horizontal
section.
CY, HU, MT, PL: Unbound1),2), 3) All Member States except CY, MT, PL: None  
 CY, MT, PL: Unbound  
4)ICT and BV :
Member States other than CY, FI, HU, LV, MT, PL:
Unbound except as indicated in the horizontal
section
CY, HU, MT, PL: Unbound
FI, LV: None
CSS 
All Member States except SE: Unbound  
SE:  Unbound except as indicated in the 
horizontal section and  subject to the 
following limitation: university degree and 
three years' professional experience in the 
sector.  CSS
All Member States except EE, LV, SE: Unbound
EE, SE:  Unbound except as indicated in the
horizontal section  
LV: None  
C. Research and
Development Services
a) R&D services on natural
sciences ( All Member
States except LV:
CPC 851)
LV Research and
experimental
development services on
chemistry and biology
(CPC 85102)1) 2) 3)  All Member States except AT, EE, HU, LV,
SI: Unbound
AT, EE, HU, LV, SI:  None.
4)ICT and BV :
All Member States except AT, EE, HU, LV:
Unbound
AT, EE, HU, LV, SI: Unbound except as
indicated in the horizontal section1) 2) 3)  All Member States except AT, EE, HU, LV,
SI: Unbound
AT, EE, HU, LV, SI:  None.
4)ICT and BV :
All Member States except AT, EE, HU, LV, SI:
Unbound
AT, EE, HU, SI: Unbound except as indicated in
the horizontal section
LV: None
CSS: All Member States:  Unbound except for 
FR where: concerning the temporary entry of 
researchers as indicated in the horizontal 
section and subject to the following specific 
limitations:  
    FR: The researchers are in possession of an 
employment contract from a research body.  CSS: 
All Member States except CY, CZ, HU, LV, LT, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
LV: None  
Page 66
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
- The work permit is delivered for a
period not exceedin g nine months renewable 
for the duration of the contract.  
- Compliance with an economic needs
test is required.  
- The research body must pay a tax to
the International Migration Office.
Other:
All Member States except HU: Unbound  
HU:  Personalities of internationally recognised 
reputation who have been invited by 
scientific  research institutes for the 
duration of the invitation.  Other:  
All Member States except HU: Unbound  
HU: Unbound except for measures concerning the 
category of natural persons referred to in the 
Market Access column.  
b) R & D Services on Social
Sciences and
Humanities ( CPC 852)1)All Member States except MT, PL: None
MT, PL: Unbound
2)All Member States except MT, PL: None
MT, PL: Unbound
3)All Member States except IT, MT, PT, PL: None
IT: Access to the profession of psychologist is
restricted  to natural persons only.  
Professional association (no incorporation) 
among natural persons is permitted.  
PT: Access to the profession of psychologist  is 
restricted to natural persons only.  
MT, PL: Unbound  1)All Member States except MT, PL: None
MT, PL: Unbound
2)All Member States except MT, PL: None
MT, PL: Unbound
3)All Member States except MT, PL: None
MT, PL: Unbound
4)ICT and BV
All Member States except MT, PL:
Unbound except as indicated in the horizontal
section
MT, PL: Unbound4)ICT and BV
All Member States except FI, LV, MT, PL: Unbound
except as indicated in the horizontal section and
subject to the following specific limitations:
IT, PT: Residence requirement for 
psychologists.  
FI, LV: None  
MT, PL: Unbound  
Page 67
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS 
All Member States:  Unbound except for FR and 
LU where: concerning the temporary 
entry of researchers as indicated in the 
horizontal section and subject to the 
following specific limitations:  
   FR: The researchers are in possession of 
an employment contract from a research 
body.  
-The work permit is delivered for a
period not exceeding nine months
renewable for the duration of  the
contract.
-Compliance with an economic needs
test is required.
-The research body must pay a tax to
the International Migration Office.
Other:  
All Member States except HU: Unbound  
HU:  Personalities of internationally recognised 
reputation who have been invited by 
scientific  research institutes for the 
duration of the invitation.  CSS 
All Member States except CY, CZ, HU, LV, LT, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ , HU, LT, MT, PL, SK, SI: Unbound  
LV: None  
Other:  
All Member States except HU: Unbound  
HU: Unbound except for measures concerning the 
category of natural persons referred to in the 
Market Access column.   
c) Interdisciplinary R & D
services (CPC 853)1) 2) 3)  All Member States except AT, EE, HU, SI:
Unbound  
AT, EE, HU, SI: None.  
4)ICT and BV
All Member States except AT, EE, HU, SI: 
Unbound  
AT, EE, HU, SI: Unbound except as indicated 
in the horizontal sect ion 1) 2) 3)  All Member States except AT, EE, HU, SI:
Unbound  
AT, EE, HU, SI: None.  
4)ICT and BV
All Member States except AT, EE, HU, SI: 
Unbound  
AT, EE, HU, SI: Unbound except as indicated in 
the horizontal section  
CSS: 
All Member States:  Unbound except for FR 
where: concerning the temporary entry 
of researchers: as indicated in the 
horizontal section and subject to the 
following specific limitations:  CSS: 
All Member States except CY, CZ, HU, LV, LT, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LV, LT, MT, PL, SK, SI: Unbound  
Page 68
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
FR:  The researchers are in possession of an 
employment contract from a research 
body.  
-The work permit is delivered for a
period not exceeding nine months
renewable for the duration of the
contract.
-Compliance with an economic needs
test is required.
-The research body must pay a tax to
the International Migration Office.
Other:  
All Member States except HU: Unbound  
HU: Personalities of internationally 
recognised reputation who have been 
invited by scientific  research institutes for 
the duration of the invitation.  Other:  
All Member States except HU: Unbound  
HU: Unbound except for measures concerning 
the category of natural persons referred to in the 
Market Access column.  
Page 69
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
D. Real Estate Services38
a) Involving Own or Leased
Property (All  Member
States except SE:
CPC 821.
SE: CPC 82101, 82102)1)All Member States except CY, CZ, EE, HU, IE,
LV, LT, MT, PL, SK, SI: None
CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI:
Unbound.
2)All Member States except CY, CZ, EE, HU, LV,
LT, MT, PL, SK, SI: None
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI:
Unbound
3)All Member States except CY, CZ, ES, EE, FI,
HU, LV, LT, MT, PL, SK, SI: None
ES: Access through natural  persons,
partnership or "sociedad en comandita" 
only. 
FI: Chairman, members of the board and 
Managing Director have to be Finnish 
citizen.  
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  1)All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT,  PL, SK, SI: None
CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI:
Unbound.
2)All Member States except CY, CZ, EE, HU, LV, LT,
MT, PL, SK, SI: None
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound
3) All Member States except CY, CZ, EE, HU, LV, LT,
MT, PL, SK, SI: None
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, EE, HU, LV,
LT, MT, PL, SK, SI: Unbound except as
indicated in the horizontal section and subject
to  the following specific limitations:
ES, EL:  Condition of nationality.  
AT: commercial presence required  
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  4)ICT and BV :
All Member States except CY, CZ, EE, FI, HU,
LV, LT, MT, PL, SK, SI: Unbound except as
indicated in the horizontal section and subject to
the following specific limitation:
FR, IT, PT:  Residence requirement.  
FI: None  
CY, CZ, EE, HU, LV , LT, MT, PL, SK, SI: Unbound  
CSS 
All Member States: Unbound  CSS 
All Member States: Unbound  
38 The Service involved relates to the profession of real estate agents and does not affect any rights and/or restrictions on n atural and juridical persons purchasing real 
estate. SE: not including acquisition or rental of land and real estate.  
Page 70
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
b) On a Fee or Contract
Basis (e.g. Property
Evaluation, Estate
Management, etc.)
(All Member States
except SE: CPC 822.
SE: CPC 82201, 82202)1)All Member States except CY, CZ, EE, HU, IE,
LV, LT, MT, PL, SK, SI: None
IE, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI:
Unbound.
2)All Member States except CY, CZ, EE, HU, LV,
LT, MT, PL, SK, SI: None
CY, CZ, EE, HU, LV. LT, MT, PL, SK, SI:
Unbound
3)All Member States except CY, CZ, ES, EE, FI,
HU, LV, LT, MT, PL, SK, SI: None
ES: Access is restricted to natural persons.
FI: Chairman, Members of the Board and
Managing Director have to be Finnish 
citizens.  
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  1)All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, SI: None
IE, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI:
Unbound.
2)All Member States except CY, CZ, EE, HU, LV, LT,
MT, PL, SK, SI: None
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound
3)All Member States except CY, CZ, DK, EE, HU, LV,
LT, MT, PL, SK, SI: None
DK: Authorisation for authori sed estate
 agent may limit the scope of activity.  
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound  
4)ICT and BV :
All Member States except CY, CZ, EE, HU, LV,
LT, MT, PL, SK, SI: Unbound except as
indicated in the horizontal section and subject
to the following specific limitations:
AT: Commercial presence required  
DK: Authorised estate agent:  Citizenship 
requirement unless waived by the Danish 
Commerce and Companies Agency.  
Unauthorised estate agent:  Citizenship 
requirement unless waived by the Danish 
Commerce and Companies Agency.  
EL: Condition of nationality.  
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  4)ICT and BV :
All Member States except CY, CZ, EE, FI, HU, LV,
LT, MT, PL, SK, SI: Unbound except a s indicated in
the horizontal section and subject to the following
specific limitation:
DK:  Authorised and unauthorised estate 
agent:  Residence requirement unless waived 
by the Danish Commerce and Companies 
Agency.  
FR, IT, PT:  Residence requireme nt. 
FI: None  
CY, CZ: EE, HU, LV, LT, MT, PL, SK, SI: Unbound  
CSS 
All Member States: Unbound  CSS 
All Member States: Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
E. Rental/Leasing Services
without Operators39
a) Relating to ships
(CPC  83103)1)All Member States except CY, DE, FR, HU, MT,
PL: None
FR: Chartering of all ships is subject to prior
notification.  
CY, DE, HU, MT, PL: Unbound. 
2)All Member States except CY, DE, FR, MT, PL:
None
FR: Chartering of all ships is subject to prior
notification.  
CY, DE, MT, PL: Unbound.  
3)All Member States except CY, CZ, FR, MT, LT,
PL, SE, SK: None
FR: Chartering of all ships is subject to prior
notification.  
LT: Ships must be owned by Lithuanian 
natural persons or companies established 
in Lithuania.  
SE: To fly the Swedish flag p roof of 
dominating Swedish operating influence 
must be shown in case of foreign 
ownership interests in ships.  
CY, CZ, MT, PL, SK: Unbound  1)All Member States except CY, DE, MT, PL:  None
CY, DE, MT, PL: Unbound.
2)All Member States except CY, DE, MT, PL:  None
CY, DE, MT, PL: Unbound.
3)All Member States except CY, CZ, MT, PL, SK:
None 
CY, CZ, MT, PL, SK: Unbound  
4)ICT and BV :
All Member States except CY, MT, PL: Unbound
except as indicated in the horizontal section:
CY, MT, PL: Unbound4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section
CY, MT, PL: Unbound
FI, LV: None
CSS: All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
39 SE: except the use of leased vehicles and carriers for land or air transportation service operations.  
Page 72
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
b) Relating to Aircraft
(CPC 83104)1)All Member States except CY, CZ, HU, LV, MT,
PL, SK: None
CY, CZ, HU, LV, MT, PL, SK: Unbound
2)All Member States except CY, CZ, LV, MT, PL,
SK:  Aircraft used by Community air carriers
have to be registered in the Member State
licensing the air carrier or elsewhere in the
Community.  Waivers can be granted for short
term lease contracts or under exc eptional
circumstances.
CY, CZ, LV, MT, PL, SK: Unbound1)All Member States except CY, CZ, LV, MT, PL, SK:
None
CY, CZ, LV, MT, PL, SK: Unbound
2)All Member States except CY, CZ, LV, MT, PL, SK:
None
CY, CZ, LV, MT, PL, SK: Unbound
3)All Member States except CY , CZ, LV, MT, PL,
SK: To be registered in the aircraft register of
these Member States, the aircraft must be
owned either by natural persons meeting
specific nationality criteria or by juridical
persons meeting specific requirements
regarding ownership of capital and control
(including nationality of directors).
CY, CZ, LV, MT, PL, SK: Unbound3)All Member States except CY, CZ, LV, MT, PL, SK:
None
CY, CZ, LV, MT, PL, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, LV, MT, PL
Unbound except as indicated in the horizontal
section.
CY, CZ, LV, MT, PL, SK: Unbound4)ICT and BV :
All Member States except CY, CZ, FI, LV, MT, PL,
SK: Unbound except as indicated in the horizontal
section
FI: None
CY, CZ, LV, MT, PL, SK: Unbound
CSS:  
All Member States:  Unbound  CSS:
All Member States except EE:  Unbound
EE: Unbound except as indicated in the
horizontal section  
Page 73
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
c) Relating to Other
Transport Equipment
(All Member States
except CZ, SK,  SI: CPC
83101, 83102, 83105
CZ, SK: CPC 83101,
83102;
SI: CPC 83102, 83105)1)All Member States except CY, HU, LV, MT, PL,
SI: None
CY, HU, LV, MT, PL, SI : Unbound
2)All Member States except CY, LV, MT, PL: None
CY, LV, MT, PL: Unbound
3)All Member States except CY, CZ, LV, LT, MT,
PL, SK: None
CY, CZ, LV, LT, MT, PL, SK: Unbound
4)ICT and BV : All Member States except CY, LV,
MT, PL: Unbound except as indicated in the
horizontal section
CY, LV, MT, PL: Unbound1)All Member States except CY, LV, MT, PL: None
CY, LV, MT, PL: Unbound
2)All Member States except CY, LV, MT, PL: None
CY, LV, MT, PL: Unbound
3)All Member States except CY, CZ, LV, LT, MT, PL,
SK: None
CY, CZ, LV, LT, MT, PL, SK: Unbound
4)ICT and BV : All Member States except CY, FI,  LV,
MT, PL: Unbound except as indicated in the
horizontal section
FI: None
CY, LV, MT, PL: Unbound
CSS: 
All Member States:  Unbound  CSS:
All Member States except EE:  Unbound
EE: Unbound except as indicated in the
horizontal section  
Page 74
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
d) Relating to Other
Machinery and
Equipment(CPC 83106,
83107, 83108, 83109)1)All Member States except CY, CZ, HU, MT, PL,
SK: None
CY, CZ, HU, MT, PL, SK: Unbound
2)All Member States except CY, CZ, MT, PL, SK:
None
CY, CZ, MT, PL, SK: Unbound
3)All Member States except CY, CZ, MT, PL, SK:
None
CY, CZ, MT, PL, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, MT, PL, SK:
Unbound except as indicated in the horizontal
section
CY, CZ, MT, PL, SK: Unbound1)All Member States except CY, CZ, MT, PL, SK:
None
CY, CZ, MT, PL, SK: Unbound
2)All Member States except CY, CZ, MT, PL, SK:
None
CY, CZ, MT, PL, SK: Unbound
3)All Member States except CY, CZ, MT, PL, SK:
None
CY, CZ, MT, PL, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, FI, LV, MT, PL,
SK: Unbound except as indicated in the horizontal
section
FI, LV: None
CY, CZ, MT, PL, SK: Unbound
CSS: 
All Member States:  Unbound  
. CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
Page 75
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
e) Other (CPC 832)
EE, LV, LT: Including
pre-recorded video -
cassettes for use in
home entertainment
equipment (CPC 83202)1)All Member States except EE, LV, LT: Unbound
EE, LT, LV: None
2)All Member States except EE, HU, LV, LT:
Unbound
EE, HU, LV, LT: None
3)All Member States except EE, HU, LV, LT:
Unbound
EE, HU, LV, LT: None
4)ICT and BV :
All Member States except f or EE, HU, LV, LT:
Unbound
EE, HU, LV, LT: Unbound except as indicated in
the horizontal section1)All Member States except EE, HU, LV, LT:
Unbound
EE, HU, LV, LT: None
2)All Member States except EE, HU, LV, LT:
Unbound
EE, HU, LV, LT: None
3)All Member States except EE, HU, LV, LT:
Unbound
EE, HU, LV, LT: None
4)ICT and BV :
All Member States except for EE, HU, LV, LT:
Unbound
EE, HU: Unbound except as indicated in the
horizontal section
LV, LT: None
CSS: 
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
Rental Services with 
Operators Rental of 
Vessels with Crew  
(All Member States 
except FI, LT: CPC 7213 
and 7223. FI: only 
CPC 7213 ,  
LT: only CPC 7223)  1)All Member States except AT,  CY, CZ, DE, EE,
FR, HU, LT, LV, MT,  PL, SE, SI, SK: None
FR: Chartering of all ships is subject to prior
notification.
AT, CY,  CZ, DE,  EE, HU, LT, MT, PL, SE, SI, SK:
Unbound.
LV: Unbound for CPC 7223
2)All Member States except AT,  CY, DE,  EE, FR,
HU, MT,  PL, SE, SI, SK: None
FR: Chartering of all ships is subject to prior
notification.  
AT, CY, DE, EE,  HU, MT, PL, SE, SI, SK:  
Unbound.  1)All Member States except AT,  CY, CZ, DE, EE,  HU,
LT, LV, MT,  PL, SE, SI, SK: None
AT, CY, CZ, DE, EE,  HU, LT, LV, MT,  PL, SE, SI,
SK: Unbound.
LV: Unbound for CPC 7223
2)All Member States except AT,  CY, DE, EE,  HU, MT,
PL, SE, SI, SK: None
AT, CY, DE, EE,  HU, MT,  PL, SE, SI, SK:  Unbound.
Page 76
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3)All Member States except AT,  CY, CZ, EE,  FR,
HU, LT, MT,  PL, SE, SI, SK: None
FR: Chartering of all ships is subject to prior
notification.  
AT, CY, CZ, EE, HU, LT, MT, PL, SE, SI, SK: 
Unbound.  
4)ICT and BV :
All Member States except AT,  CY, EE, HU,  MT,
PL, SE, SI, SK: Unbound except as indicated in
the horizont al section
AT, CY, EE, HU, MT, PL, SE, SI, SK: Unbound.3)All Member States except AT,  CY, CZ, EE,  HU, LT,
MT, PL, SE, SI, SK: None
AT, CY, CZ, EE,  HU, LT, MT,  PL, SE, SK, SI:
Unbound.
4)ICT and BV :
All Member States except AT,  CY, EE, FI, HU, LV,
MT, PL, SE, SI, SK: Unbound except as indicated
in the horizontal section
AT, CY, EE, HU, MT, PL, SE, SI, SK: Unbound.
FI, LV: None
CSS 
All Member States: Unbound  CSS
All Member States except LV:  Unbound
LV: None
Page 77
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Rental of Commercial 
Road Vehicles with 
Operator (CPC 7124)  1)All Member States except AT, CY, CZ, EE, HU,
LV, LT, MT,  PL, SK, SI, SE: None
AT, CY, CZ, EE, HU, LV, LT, MT,  PL, SK, SI, SE:
Unbound
2) All Member States except AT, CY, CZ, EE, HU,
LV, LT, MT,  PL, SK, SI, SE: None
AT, CY, CZ, EE, HU, LV, LT, MT,  PL, SK, SI, SE:
Unbound
3)All Member States except AT, CY, CZ, EE, HU,
LV, LT, MT, PL, SK, SI, SE: None
AT, CY, CZ, EE, HU, LV, LT, MT,  PL, SK, SI, SE:
Unbound
4)ICT and BV :
All Member States except AT, CY, CZ, EE, HU,
LV, LT, MT, PL, SK, SI, SE: Unbound except as
indicated in the horizontal section
AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, SE:
Unbound1)All Member States except AT, CY, CZ, EE, HU, LV,
LT, MT, PL, SK, SI  SE: None
AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, SE:
Unbound
2)All Member States except AT, CY, CZ, EE, HU, LV,
LT, MT, PL, SK, SI, SE: None
AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, SE:
Unbound
3)All Member States except AT, CY, CZ, EE, HU, L V,
LT, MT,  PL, SK, SI, SE: None
AT, CY, CZ, EE, HU, LV, LT, MT,  PL, SK, SI, SE:
Unbound
4)ICT and BV :
All Member States except AT, CY, CZ, EE, FI, HU,
LV, LT, MT, PL, SK, SI, SE: Unbound except as
indicated in the horizontal section
AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, SE:
Unbound.
FI: None
CSS 
All Member States: Unbound  CSS
All Member States: Unbound
F. Other Business Services
a) Advertising  (All
Member States except
PL, SI: CPC 871;
PL: CPC 871 excluding
advertising of tobacco
products, alcoholic
beverages,
pharmaceuticals;
SI: part of CPC 8711 
and part of CPC 8712, 
xcluding direct mail 
advertising , outdoor 
advertising and 
excluding  for goods 1)All Member States: None
2)All Member States except CY, MT: None
CY, MT: Unbound  
3)All Member States except CY, MT: None
CY, MT: Unbound  1)All Member States:  None
2)All Member States except CY, MT: None
CY, MT: Unbound  
3)All Member States except CY, MT: None
CY, MT: Unbound  
Page 78
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
subject to  import 
authorisation and   
excluding 
pharmaceutical 
products,  alcoho l, 
tobacco, toxic 
explosives, weapons 
and ammunition)  4)ICT and BV :
All Member States except CY, MT: Unbound
except as indicated in the horizontal section
CY, MT: Unbound4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section
FI, LV, PL: None
CY, MT: Unbound
CSS: 
All Member States except BE, DE, EL, IT, LU, 
SE, UK: Unbound  
BE, DE, EL, IT, LU, UK, SE: Unbound except as 
indicated in the horizontal section and subject 
to the following specific limitations:  
BE, DE, IT, SE, UK:  Relevant qualifications 
and three years’ professional experience.  
IT, UK:  Compliance with an economic needs  
test is required.  
EL: Relevant qualifications and five years’ 
professional experience.  CSS: 
All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
LV: None  
b) Market Research and
Opinion Polling
(CPC 864)1) 2) 3) All Member States except CY, MT, 
PL: None  
CY, MT, PL: Unbound  
4)ICT and BV : All Member States except CY, MT,
PL: Unbound except as indicated in the
horizontal section
CY, MT, PL: Unbound1) 2) 3) All Member States except CY, MT, PL: 
None 
CY, MT, PL: Unbound 
4)ICT and BV : All Member States except CY, FI, LV,
MT, PL: Unbound except as indicated in the
horizontal section
FI, LV: None  
CY, MT, PL: Unbound 
CSS:  
All Member States:  Unbound  CSS:  
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the  
 horizontal section  
LV: None  
Page 79
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
c) Management Consulting
Services(CPC 865)1)All Member States except CY, MT: None
CY, MT: Unbound
2) All Member States except CY, MT: None
CY, MT: Unbound
3) All Member States except CY, MT: None
CY, MT: Unbound
4)ICT and BV :
All Member States except CY, MT: Unbound
except as indicated in the horizontal section
CY, MT: Unbound1)All Member States except CY, MT: None
CY, MT: U nbound
2) All Member States except CY, MT: None
CY, MT: Unbound
3) All Member States except CY, MT: None
CY, MT: Unbound
4)ICT and BV :
All Member States except CY, FI, LV, MT , PL:
Unbound except as indicated in the horizontal
section
FI, LV, PL: None
CY, MT: Unbound
CSS: All Member States except BE, DE, 
DK, EE, IT, LU, LV, SE, UK: Unbound 
BE, DE, DK, EE, IT, LU, LV, SE, UK: Unbound 
except as indicated in the horizontal section 
and subject to the following specific limitations:  
BE, DE, DK, IT, SE, UK:  Unbound  except 
for managers and senior consultants 
where:  university  degree and three 
years' professional  experience.  
EE, LV: Must be providing services as a 
professional (university degree) with 
at least five years experi ence in a related 
field. 
IT, UK: Compliance with an economic 
needs test is required.  CSS:
All Member States except CY, CZ, HU, LT, LV, MT,
PL, SK, SI: Unbound except as indicated in the
horizontal section
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound
LV: None
d) Services Related to
Management Consulting
(CPC 866)1) 2) 3) All Member States except  CY, HU, MT, PL:
None
CY, HU, MT, PL: Unbound1) 2) 3) All Member States except  CY, HU, MT, PL:
None
CY, HU, MT, PL: Unbound
Page 80
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV :
All Member States except CY, HU, MT, PL:
Unbound except as indicated in the horizontal
section
CY, HU, MT, PL: Unbound4)ICT and BV :
All Member States except CY, HU, FI , LV, MT, PL:
Unbound except as indicated in the horizontal
section
CY, HU, MT, PL: Unbound
FI, LV: None
CSS: 
All Member States except BE, DE, DK, IT, LU, 
UK, SE, EE, LV: Unbound  
BE, DE, DK, IT, LU, UK, SE, EE, LV: Unbound 
except as indicated in the horizontal section 
and subject to the following specific limitations:  
BE, DE, DK, IT, SE, UK:  Unbound  except 
for managers and senior consultants where: 
university degree and three years' 
professional experience.  
EE, LV: Must be providing serv ices as a 
professional (university degree) with 
at least five years experience in a related 
field. 
IT, UK: Compliance with an economic 
needs test is required.  CSS:
All Member States except CY, CZ, HU, LT, LV, MT,
PL, SK, SI: Unbound except as in dicated in the
horizontal section
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound
LV: None
Page 81
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
e) Technical Testing and
Analysis Services40
(CPC 8676)1)All Member States except CY, CZ, IT, MT, PL,
SK, SE: None
IT: Unbound for the profession of biologist
and chemical analyst.  
CY, CZ, MT, PL, SK , SE: Unbound  
2)All Member States except CY, CZ, MT, PL, SK,
SE: None
CY, CZ, MT, PL, SK, SE: Unbound1)All Member States except CY, CZ, IT, MT, PL, SK,
SE: None
IT: Unbound for the profession of biologist and 
chemical analyst.  
CY, CZ, MT, PL, SK, SE: Unbound  
2)All Member States except CY, CZ, MT, PL, SK, SE:
None
CY, CZ, MT, PL, SK, SE: Unbound
3)All Member States except CY, CZ, ES, IT, MT,
PT, PL, SE, SK: None
ES: Access for chemical analysis through
natural persons only.
IT: Access for the profession of biologist and
chemical analyst through natural persons only.
Professional association (no incorporation)
among natural persons is permitted.
PT: Access for the profession of biologist and
chemical analyst through natural persons only.
CY, CZ, MT, PL, SK, SE: Unbound3)All Member States except CY, CZ, MT, PL, SE, SK:
None
CY, CZ, MT, PL, SE, SK: Unbound
4)ICT and BV :
All Member States except for CY, CZ, MT, PL,
SK, SE: Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
AT: commercial presence required  
CY, CZ, MT, PL, SK, SE: Unbound  4)ICT and BV :
All Member States except for CY, CZ, FI, LV, MT,
PL, SK, SE: Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
IT, PT: Residence requirements for biologist 
and chemical analyst.  
CY, CZ, MT, PL, SK, SE: Unbound  
FI, LV: None  
CSS: 
All Member States:  Unbound except for DE, 
DK, EE, LU, SE, UK where: as indicated in the 
horizontal section and subject to the following 
specific limitations:  CSS: 
All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
40 SI: Public utility exist; conces sion rights can be granted to the private operators established in the Republic of Slovenia  
Page 82
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
DE, DK, SE, UK:  University degree or 
technical qualifications demonstrating 
knowledge and th ree years' professional 
experience.  
EE: Must be providing services as a 
professional (university degree and 
professional qualifications required ) with 
at least five years experience in a related 
field. 
UK: Compliance with an economic needs 
test is required.  LV: None  
f) Advisory and Consulting
Services Relating to
Agriculture, Hunting and
Forestry 41
(FI: part of CPC 88
excluding hunting. SE:
part of CPC 881
excluding hunting)
HU: part of CPC 881
LV, PL: services
incidental to agriculture,
hunting and forestry
(CPC 881)
LT: consulting services
incidental to agriculture,
hunting and forestry
(Part of CPC 88)1)All Member States except CY, EE, IT, MT, SI:
None
IT: Unbound for activities reserved to
agronomist and "periti agrari".
CY, EE, MT, SI: Unbound
2)All Member States except CY, EE, MT, SI: None
CY, EE, MT, SI: Unbound
3)All Member States except CY, CZ, ES, EE, IT,
LT, MT, PT, SK, SI: None
ES: Access for agronomist and  engineers in
forestry is restricted to natural persons.
IT: Access for agro nomist and "periti agrari"
restricted to natural persons. Professional
association (no incorporation) among natural
persons is permitted.
PT: Access for agronomist is restricted to
natural persons.
CY, CZ, EE, LT, MT, SK, SI: Unbound1)All Member States  except CY, IT, EE, MT, SI: None
IT: Unbound for activities reserved to agronomist
and "periti agrari".
CY, EE, MT, SI: Unbound
2)All Member States except CY, EE, MT, SI: None
CY, EE, MT, SI: Unbound
3)All Member States except CY, CZ, EE, LT, MT, S K,
SI: None
CY, CZ, EE, LT, MT, SK, SI: Unbound
4)ICT and BV :
All Member States except CY, EE, MT, SI:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:4)ICT and BV :
All Member States except CY, EE, FI, MT, LV, PL,
SI: Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
41 CZ, SK: Consulting services concerning the methods for improving productivity, reducing production costs and improving the qu ality of production in the areas of 
agriculture, hunting and forestry  
Page 83
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IT: Condition of nationality  for "periti 
agrari".  
AT: commercial presence required  
CY, EE, MT, SI: Unbound  IT, PT:  Residence requirement for 
 agronomists.  
FI, LV, PL: None  
CY, EE, MT, SI: Unbound  
CSS: All Member States:  Unbound  CSS:  
All Member States except LV:  Unbound  
LV: None   
g) Advisory and Consulting
Services Relating to
Fishing
(FI: part of CPC 88. SE,
HU: part of CPC 882)1) 2) 3) All Member States except CY, CZ, EE, LV,
LT, MT, PL, SK, SI: None
CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, EE, LV, LT,
MT, PL, SK, SI: Unbound except as indicated
in the horizontal section and subject to the
following specific limitations:
AT: commercial presence required  
CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound  1) 2) 3) All Member States except CY, CZ, EE, LV, LT,
MT, PL, SK, SI: None
CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, EE, FI, LV, LT,
MT, PL, SK, SI: Unbound except as indicated in the
horizontal section
FI: None
CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound
CSS: 
All Member States:  Unbound  CSS: 
All Member States:  Unbound  
h) Services Incidental to
Mining
(All Member States
except LV and PL: Only
advisory and consulting
services relating to
mining, and subject to
the following limitations:
FI: part of CPC 88;
SE: part of CPC 883)
LV: CPC 883  
PL: Services incidental 
to mining and oil -field - 
CPC 883 e xcluding 
exploitation of natural 
resources  1)All Member States except CY, CZ, EE, LT, MT,
SI, SK: None
CY, CZ, EE, LT, MT, SI, SK: Unbound
2)All Member States except CY, CZ, EE, LT, MT,
SK, SI: None
CY, CZ, EE, LT, MT, SI, SK: Unbound
3)All Member S tates except CY, CZ, ES, EE, LT,
MT, PT, SI, SK: None
ES, PT:  Access for mining engineers is
restricted to natural persons  
CY, CZ, EE, LT, MT, SI, SK: Unbound  1)All Member States except CY, CZ, EE, LT, MT, SI,
SK: None
CY, CZ, EE, LT, MT, SI, SK: Unbound
2)All Member States except CY, CZ, EE, LT, MT, SI,
SK: None
CY, CZ, EE, LT, MT, SI, SK: Unbound
3)All Member States except CY, CZ, EE, LT, MT, SI,
SK: None
CY, CZ, EE, LT, MT, SI, SK: Unbound
Page 84
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV :
All Member States except CY, CZ, EE, LT, MT,
SI, SK: Unbound except as indi cated in the
horizontal section and subject to the following
specific limitation:
AT: commercial presence required  
CY, CZ, EE, LT, MT, SI, SK: Unbound  4)ICT and BV :
All Member States except CY, CZ, EE, FI, LV, LT,
MT, PL, SI, SK: Unbound except as indicated in the
horizontal section and subject to the following
specific limitation:
PT: Residence requirement.  
CY, CZ, EE, LT, MT, SI, SK: Unbound  
FI, LV, PL: None  
CSS 
All Member States: Unbound  CSS 
All Member States except LV: Unbound  
LV: None  
i) Services incidental to
manufacturing
EE: consulting services
relating to
manufacturing (part of
CPC 884+part of 885
except for 88442)
HU consulting services
relating to
manufacturing (part of
CPC 884 + part of CPC
885)1)All Member States except EE, HU: Unbound
EE, HU: None
2)All Member States except EE, HU: Unbound
EE, HU: None
3)All Member States except EE, HU: Unbound
EE, HU: None
4)ICT and BV :
All Member States except EE, HU: Unbound
EE, HU: Unbound except as indicated in the
horizontal section1)All Member States except EE, HU: Unbound
EE, HU: None
2)All Member States except EE, HU: Unbound
EE, HU : None
3)All Member States except EE, HU: Unbound
EE, HU: None
4)ICT and B V:
All Member States except EE, HU: Unbound
EE, HU: Unbound except as indicated in the
horizontal section
CSS 
All Member States: Unbound  CSS 
All Member States except EE: Unbound  
EE: Unbound except as indicated in the horizontal 
section  
j) Services incidental to
energy distribution
(LV: CPC 887.
HU: only consultancy
services, ex CPC 887.1) 2) 3) All Member States except HU, LV, LT, SI:
Unbound
HU, LV, LT, SI: None1) 2) 3) All Member States except HU, LV, LT, SI:
Unbound
HU, LV, LT, SI: None
Page 85
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
LT: Covers consultancy 
services related to the 
transmission and 
distribution on a fee 
basis of electricity, 
gaseous fuels, steam 
and hot water to 
household, industrial, 
commercial and other 
users -CPC 88742 
SI: Services Incidental 
to Energy 
Distribution - for gas 
only43 – part of CPC 
887) 4)ICT and BV :
All Member States except HU, LV, LT, SI:
Unbound
HU, LT, LV, SI: Unbound except as indicated in
the horizontal section
CSS 
All Member States: Unbound  4)ICT and BV :
All Member States except HU, LV, LT, SI: Unbound
HU, LT and SI: Unbound except as indicated in the
horizontal section
LV: None
CSS
All Member States except LV:  Unbound
LV: None
k) Placement and Supply
Services of Personnel44
Executive Search
Services
(CPC 87201)1)All Member States except AT, CY, CZ, DE, ES,
EE, FI, IE , LT, LV, MT, PT, PL, SE, SI, SK: None
AT, CY, CZ, DE, ES, EE, FI, IE , LT, LV, MT, PT, 
PL, SE, SI, SK:  Unbound.  
2)All Member States except AT, CY, CZ , EE, FI,
LT, LV, MT, PL, SI, SK: None
AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound  
3)All Member States except AT, CY, CZ, DE, ES,
EE, FI, LT, LV, MT, PT, PL, SI, SK:  None
AT, CY, CZ, DE, EE, FI, LT, LV, MT, PT, PL, SI, 
SK:  Unbound.  
ES:  State monopoly.  
4)ICT and BV :
All Member States except AT, CY, CZ, EE, FI,
LT, LV, MT, PL, SI, SK: Unbound except as
indicated in the hor izontal section:1)All Member States except AT, CY, CZ, DE, ES, EE,
FI, IE , LT, LV, MT, PT, PL, SE, SI, SK: None
AT, CY, CZ, DE, ES, EE, FI, IE , LT, LV, MT, PT, PL, 
SE, SI, SK:  Unbound.  
2)All Me mber States except AT, CY, CZ, EE, FI, LT,
LV, MT, PL, SI, SK: None
AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound  
3)All Member States except AT , CY, CZ, DE, EE, FI,
LT, LV, MT, PT, PL, SI, SK: None
AT, CY, CZ, DE, EE, FI, LT, LV, MT, PT, PL, SI, SK: 
Unbound.  
4)ICT and BV :
All Member States except AT, CY, CZ, EE, FI, LT,
LV, MT, PL, SI, SK: Unbound except as indicated in
the horizontal section:
42 LT: Service specified constitutes only a part of the total range of activities covered by the CPC concordance.  
43 SI: Public utility exist; concession rights can be granted to the private operators established in the Repub lic of Slovenia.  
44 SE: national and residents with work permits, excluding seamen  
Page 86
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound.  AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound.  
CSS: 
All Member States:  Unbound  CSS: 
All Member States:  Unbound  
Placement Services 
(CPC 87202)  1)All Member States except HU: Unbound
HU: None
2)All Member States except AT, CY, CZ, EE, FI,
LV, LT, MT, PL, SI, SK: None
AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:
Unbound
3)All Member States except AT, BE, CY, CZ, DE,
FR, ES, EE, FI, IT, LV, LT, MT, PL, PT, SI, SK:
None
DE: Subject to a mandate given to the service
supplier by the competent authority.  The
mandate will be granted in function of the
situation and develop ment of  the labour
market.
BE, FR, ES, IT:  State monopoly.
AT, CY, CZ, EE, FI, LV, LT, MT, PL, PT, SI, SK:
Unbound
4)ICT and BV
All Member States except AT, CY, CZ, EE, FI,
LV, LT, MT, PL, SI, SK: Unbound except as
indicated in the horizontal sectio n
AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:
Unbound1)All Member States except HU: Unbound
HU: None
2)All Member States except AT, CY, CZ, EE, FI, LV,
LT, MT, PL, SI, SK: None
AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:
Unbound
3)All Member St ates except AT, CY, CZ, EE, FI, LV,
LT, MT, PL, PT, SI, SK: None
AT, CY, CZ, EE, FI, LV, LT, MT, PL, PT, SI, SK:
Unbound
4)ICT and BV
All Member States except AT, FI, CY, CZ, EE, LV,
LT, MT, PL, SI, SK: Unbound except as indicated in
the horizontal section
AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:
Unbound
CSS: All Member States:  Unbound CSS: All Member States:  Unbound
Supply Services of Office 
Support Personnel   
(CPC 87203)  1)All Member States except AT, DE, FR, FI, IT, IE,
NL, PT, SE, CY, CZ, EE, LV, LT, MT, PL, SK, SI:
None
AT, DE, FR, FI, IT, IE, NL, PT, SE, CY, CZ, EE,
LV, LT, MT, PL, SK, SI: Unbound.1)All Member  States except AT, DE, FR, FI, IT, IE,
NL, PT, SE, CY, CZ, EE, LV, LT, MT, PL, SK, SI:
None
AT, DE, FR, FI, IT, IE, NL, PT, SE, CY, CZ, EE, LV,
LT, MT, PL, SK, SI:  Unbound.
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
2)All Memb er States except AT, FI, CY, CZ, EE,
LV, LT, MT, PL, SK, SI: None
AT, FI, CY, CZ, EE, LV, LT, MT, PL, SK, SI
Unbound
3)All Member States except AT, DE, FI, IT, PT,
CY, CZ, EE, LV, LT, MT, PL, SK, SI: None
IT: State monopoly
AT, DE, FI, PT, CY, CZ, EE,  LV, LT, MT, PL, SK,
SI: Unbound
4)ICT and BV
All Member States except AT, CY, CZ, EE, FI,
LV, LT, MT, PL, SK, SI: Unbound except as
indicated in the horizontal section
AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI:
Unbound2)All Member States except AT, FI, CY, CZ, EE, LV,
LT, MT, PL, SK, SI: None
AT, FI, CY, CZ, EE, LV, LT, MT, PL, SK, SI:
Unbound
3)All Member States except AT, DE, FI, PT, CY, CZ,
EE, LV, LT, MT, PL, SK, SI: None
AT, DE, FI, PT, CY, CZ, EE, LV, LT, MT, PL, SK, SI:
Unbound
4)ICT and BV
All Member States except AT, CY, CZ, EE, FI,  LV,
LT, MT, PL, SK, SI: Unbound except as indicated in
the horizontal section
AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI:
Unbound
CSS:
All Member States:  UnboundCSS:
All Member States:  Unbound
Supply services of 
domestic help 
personnel, other 
commercial or industrial 
workers, nursing and  
other personnel    
(CPCs  87204, 87205, 
87206, 87209)  1)All Member States except HU: Unbound
HU: None
2)All Member States except HU: Unbound
HU: None
3)All Member States except HU: Unbound
HU: None
4)ICT and BV  All Member States except HU:
Unbound  
HU: Unbound except as indicated in the 
horizontal section.  1)All Member States except HU: Unbound
HU: None
2)All Member States except HU: Unbound
HU: None
3)All Member States except HU: Unbound
HU: None
4)ICT and BV  All Member States except HU:
Unbound  
HU: Unbound except as indicated in the horizontal 
section.  
CSS: 
All Member States:  Unbound  CSS: 
All Member States:  Unbound  
Page 88
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
l) Investigation services
(CPC 87301)1) 2) 3) All Member States except AT and SE:
Unbound
AT and SE: None.
4)ICT and BV  All Member States except AT and
SE: Unbound
AT and SE: Unbound except as indicated in the
horizontal section and subject to the follo wing
limitation:
AT: commercial presence required  1) 2) 3) All Member States except AT and SE:
Unbound
AT and SE: None
4)ICT and BV  All Member States except AT and SE:
Unbound  
AT and SE: Unbound except as indicated in the 
horizontal section  
CSS 
All Member States: Unbound  CSS 
All Member States: Unbound  
l) Security Services
(All Member States
except AT, FI and 
SE: CPC 87302, 87303, 
87304, 87305.  AT and 
SE: entire range of 
activities 87302 -87309. 
FI, HU: parts of CPC 
873) 1)All Member States except for BE, CY, CZ, ES,
EE, FR, FI, IT, LV, LT, MT, PT, PL, SI, SK: None
FI: Establishment requirement  
BE, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, PL, 
SI, SK:  Unbound.  
2)All Member States except for CY, CZ, EE, LV,
LT, MT, PL, SK, SI: None
CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound  
3)All Member States except for CY, CZ, DK, ES,
EE, FI, LV, LT, MT, PL, SI, SK: None
DK: Unbound for airport guard services. 
Requirement to be a national juridical  person. 
Access is subject to prior author ization.  In 
granting the authorization, the Ministry of 
Justice takes into account conditions such as 
competence, professional integrity and 
independence, experience and good reputation 
of the firm seeking establishment.  
ES: Access through Sociedades An onimas, 
Sociedades de Responsabilidad Limitada, 
Sociedades Anonimas Laborales and 1)All Member States except for BE, CY, CZ, ES, EE,
FR, IT, LV, LT, MT, PT, PL, SI, SK: None
BE, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, PL, SI, 
SK: Unbound.  
2)All Member States except for CY, CZ, EE, LV,  LT,
MT, PL, SK, SI: None
CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound  
3)All Member States except for CY, CZ, DK, EE, LV,
LT, MT, PL, SI, SK: None
DK: Re quirement of residence and nationality for 
majority of members of the board and for 
managers. Unbound for airport guard services.  
CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound.  
Page 89
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Sociedades Cooperativas only. Access is subject 
to prior authorization.  In granting the 
authorization, the Council of Ministers takes 
into account conditions such as  compet ence, 
professional integrity and independence, 
adequacy of the protection provided for the 
security of the population and the public order.  
FI: Licence of the County Government is 
required for a commercial presence.  Licence 
may be granted only to Finnish  citizens and 
Finnish registered organisations  
CY, CZ, EE, LV, LT, MT, PL, SI, SK : Unbound.  
4)ICT and BV
All Member States except CY, CZ, EE, LV, LT,
MT, PL, SK, SI: Unbound except as indicated in
the horizontal section and subject to the
following specific limitations:
AT: Commercial presence required  
DK: Unbound for airport guard services. 
Nationality requirement for managers.  
FR: Requirement of nationality for 
managing directors and directors.  
BE: Condition of nationality for 
management personnel.  
ES, PT: Nationality requirement for 
specialized personnel.  
IT: Nationality requirement in order to 
obtain necessary authorization for security 
guard services and the transport of 
valuables.  
CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound  4)ICT and BV :
All Member States except CY, CZ, EE, FI, LV, LT,
MT, PL, SI, SK : Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
DK: Unbound for airport guard services. 
Residence requirement for managers.  
BE: Residence requirement for management 
personnel.  
IT: Residence requirement in order to obtain 
 necessary authorization for security guard 
 services and the transport of valuables.  
CY, CZ, EE, LV, LT, MT, PL, SI, SK : Unbound 
FI: None  
CSS: 
All Member States:  Unbound  CSS: 
All Member States:  Unbound  
Page 90
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
n) Maintenance and Repair
of Equipment (not
including Maritime
Vessels, Aircraft or
Other Transport
Equipment)
(All Member States
except AT, CZ, EE, FI,
LV, LT, SK, SI, SE:
CPC 633, 8861, 8866.
SE: 633+886.
AT: 633+8861 -8866
excluding also fire arms
and ammunition;
EE, FI, LV, LT: 633,
8861-8866;
CZ, SK: 633, 8861 -
8865;
SI: CPC  633+8861  
+8866, not incl.
Maritime vessels,
aircraft or other
transport equipment)1)All Member States except CY, CZ, MT, PL, SK:
None
CY, CZ, MT, PL, SK: Unbound
2) 3) All Member States except CY, MT, PL: None
CY, MT, PL: Unbound
4)ICT and BV  All Member States except CY, MT,
PL: Unbound except as indicated in the
horizontal section
CY, MT, PL: Unbound
CSS: 
All Member States:  Unbound  1)All Member States except CY, CZ, MT , PL, SK:
None
CY, CZ, MT, PL, SK: Unbound
2) 3) All Member States except CY, MT, PL: None
CY, MT, PL: Unbound
4)ICT and BV : All Member States except CY, FI, LV,
MT, PL: Unbound except as indicated in the
horizontal section
FI, LV: None
CY, MT, PL: Unbound
CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
 horizontal section  
LV: None  
o) Building -Cleaning
Services  (CPC 874)  1)All Member States except HU, LT: Unbound
HU, LT: None
2)All Member States except CY, CZ, EE, MT, PL,
SK, SI: None
CY, CZ, EE, MT, PL, SK, SI: Unbound
3)All Member States except CY, EE, MT, PL, SI:
None
CY, EE, MT, PL, SI: Unbound
4)ICT and BV  All Member States except CY, EE,
MT, PL, SI: Unbound except as indicated in the
horizontal section
CY, EE, MT, PL, SI: Unbound1)All Member States except HU, LT: Unbound
HU, LT: None
2)All Member States except CY, CZ, EE, MT, PL, SI,
SK: None
CY, CZ, EE, MT, PL, SK, SI: Unbound
3)All Member States except CY, EE, MT, PL, SI: None
CY, EE, MT, PL, SI: Unbound
4)ICT and BV : All Member States except CY, EE, FI,
LV, MT, PL, SI: Unbound except as indicated in the
horizontal section
FI, LV: None
CY, EE, MT, PL, SI: Unbound
Page 91
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except LV:  Unbound  
LV: None  
p) Photographic Services
(CPC 875. All Member
States except AT, CZ,
EE, FI, HU, LV, PL, SE:
excluding retail)
EE: except aerial
photography of the
territory of the Republic
of Estonia
LV: excluding
CPC 87504
PL:  CPC 875 excluding
aerial photography1)All Member States except AT, CY, EE, HU, LV,
LT, MT, PL, SE, SI: Unbound except for aerial
photography: None
AT, EE, HU, LV, LT, PL, SE, SI: None
CY, MT: Unbound
2)All Member States except CY, MT, SK: None
CY, MT, SK: Unbound
3)All Member States except CY, EE, MT: None
CY, EE, MT: Unbound
4)ICT and BV
All Member States except CY, MT: Unbound
except as indicated in the horizontal section.
CY, MT: Unbound1)All Member States except AT, CY, CZ, E E, HU, LV,
LT, MT, PL, SE, SI, SK: Unbound except for aerial
photography: None
AT, CZ, HU, LV, LT, PL, SE, SI, SK: None
CY, EE, MT: Unbound
2)All Member States except CY, MT: None
CY, MT: Unbound
3)All Member States except CY, EE, MT: None
CY, EE, MT: Unbound
4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section
FI, LV, PL: None
CY, MT: Unbound
CSS: 
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
q) Packaging Services
(CPC 876)1)All Member States except AT, HU, LT: Unbound
AT, HU, LT: None
2) 3) All Member States except CY, EE, FI, MT, PL,
SI, SE: None
CY, EE, FI, MT, PL, SI, SE: Unbound
4)ICT and BV  All Member States except CY, EE,
FI, MT, PL, SI, SE: Unbound except as indicated
in the horizontal section1)All Member States except AT, HU, LT: Unbound
AT, HU, LT: N one
2) 3) All Member States except CY, EE, FI, MT, PL, SI,
SE: None
CY, EE, FI, MT, PL, SI, SE: Unbound
4)ICT and BV  All Member States except CY, EE, FI,
LV, MT, PL, SI, SE: Unbound except as indicated in
the horizontal section.
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY, EE, FI, MT, PL, SI, SE: Unbound  CY, EE, FI, MT, PL, SI, SE: Unbound  
LV: None  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except LV:  Unbound  
LV: None  
r) Printing and Publishing
(CPC 88442)1) 2) All Member States except CY, CZ, MT, SK, SI:
None
CY, CZ, MT, SK, SI: Unbound
3)All Member States except CY, CZ, IT, MT, LT,
LV, PL, SI, SK: None
IT: Foreign participation in publishing
companies limited to 49 per cent of capital or of
voting rights.
LT: Establishment rights in publishing  sector
granted only to Lithuanian incorpor ated legal
persons.
LV: Establishment rights in publishing sector
granted only to Latvian incorporated legal
persons
PL: Nationality requirement for the editor -in-
chief of newspapers and journals
CY, CZ, MT, SI, SK: Unbound
4)ICT and BV
All Member St ates except CY, CZ, MT, SK, SI:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitation:
PL: Nationality requirements for the 
editor -in-chief of newspapers and journals.  
CY, CZ, MT, SK, SI: Unbound  1)All Member States except CY, CZ, MT, SE, SI, SK:
None
SE: Residency requirements for publisher and
 owner of publishing or printing company  
CY, CZ, MT, SK, SI: Unbound  
2)All Member States except CY, CZ, MT, SI, SK:
None
CY, CZ, MT, SI, SK: Unbound
3)All Member States except CY, CZ, FI, MT, SE, SI,
SK: None
FI: Residency requirements for a person in
charge of publishing
SE: Residency requirements for publisher and
 owner of publishing or printing company.  
CY, CZ, MT, SI, SK: Unbound  
4)ICT and BV :
All Member States except CY, CZ, FI, LV, MT, PL,
SK, SI: Unbound except as indicated in the
horizontal section and subject to the following
specific limitation:
SE: Residency requirement for publisher and 
owner of publishing or printing company.  
CY, CZ, MT, SK, SI: Unbound  
FI:  Residency requirements for a person in 
charge of printing 
LV, PL: None  
Page 93
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the  
horizontal section  
LV: None  
s) Convention Services
(FI: Public relation
services and exhibition
management services
only. AT: exhibition
management services
only)1) 2) 3)  All Member States except CY, CZ, HU, MT,
PL, SI, SK: None
CY, CZ, HU, MT, PL, SK, SI: Unbound
4)ICT and BV
All Member States except CY, CZ, HU, MT, PL,
SI, SK: Unbound except as indicated in the
horizontal section
CY, CZ, HU, MT, PL, SI, SK: Unbound1) 2) 3)  All Member States except CY, CZ, HU, MT, PL,
SI, SK: None
CY, CZ, HU, MT, PL , SK, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, FI, HU, LV, MT,
PL, SI, SK: Unbound except as indicated in the
horizontal section
FI, LV: None
CY, CZ, HU, MT, PL, SI, SK: Unbound
CSS: All Member States:  Unbound  CSS: All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
t) Other
Translation Services
(AT, FI and SE: 
Translation and 
interpretation services) 
(CPC 87905)  
PL: Translation services 
excluding services of 
sworn interpreters (part 
of CPC 87905)  1)2) All Member States except CY, CZ, EE, HU,
MT, SK, SI: None
CY, CZ, EE, HU, MT, SK, SI:  Unbound
3)All Member States except CY, CZ, EE, HU, MT,
SK, SI: None
CY, CZ, EE, HU, MT, SK, SI: Unbound
4)ICT and BV
All Member States except CY, CZ, EE, HU,
MT, SK, SI: Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:1) 2) All Member States except CY, CZ, EE, HU, MT,
SK, SI: None
CY, CZ, EE, HU, MT, SK, SI: Unbound
3)All Member States except CY, CZ, DK, EE, HU, MT,
SK, SI:  None
DK: Authorisation for authorised public
translators and interpreters may limit the
scope of activity.
CY, CZ, EE, HU, MT, SK, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, EE, FI, HU, LV,
MT, PL, SK, SI: Unbound except as indi cated in the
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
DK: Authorised public translators and 
interpreters: Citizenship condition un less 
waived by the Danish Commerce and 
Companies Agency.  
CY, CZ, EE, HU, MT, SK, SI: Unbound  horizontal section and subject to the following 
specific limitation:  
DK: Authorised public translators and 
interpreters:  residence requirement unless 
waived by the Danish Commerce and 
Companies Agency.  
CY, CZ, EE, HU, MT, SK, SI: Unbound  
 FI: Residency requirement for certified 
translators  
LV, PL: None  
CSS: 
All Member States except EL, IT, IE, UK, SE: 
Unbound  
EL, IT, IE, SE, UK: Unbound except as indicated 
in the horizontal section and subject to the 
following specific limitations:  
EL: Relevant qualifications an five  years' 
professional experience.  
IT, IE, SE, UK:  Relevant qualifications 
and three years' professional experience.  
IT, UK:  Compliance with an economic 
needs test is required.  CSS: 
All Member States except CY, CZ, EE, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in the 
horizontal section  
CY, CZ, EE, HU, LT,  MT, PL, SK, SI: Unbound  
LV: None  
Interior Design Services 
(part of  CPC 87907)  
LV: Speciality design 
services (CPC 87907)  1)All Member States except CY, CZ, EE, FI, HU,
LT, MT, PL, SI, SK: None
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK:
Unbound
2)All Member States except CY, CZ, EE, FI, HU,
LT, MT, PL, SI, SK: None
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK:
Unbound
3)All Member States except CY, CZ, EE, FI, HU,
LT, MT, PL, SK, SI: None1)All Member States except CY, CZ, DE, EE, FI, HU,
LT, MT, PL, SI, SK: None
DE: Application of the national rules on fees and
emoluments for all services which are 
performed from abroad.  
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
 Unbound  
2)All Member States except CY, CZ, EE, FI, HU, LT,
MT, PL, SI, SK: None
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: Unbound
3)All Member States except CY, CZ, EE, FI, HU, LT,
MT, PL, SI, SK: None
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: Unbound
Page 95
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound  
4)ICT and BV
All Member States except CY, CZ, EE, FI, HU,
LT, MT, PL, SI, SK: Unbound except as
indicated in the horizontal section and subject
to the following limitation:
AT: commercial presence required  
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound  4)ICT and BV
All Member States except CY, CZ, EE, FI, HU, LV,
LT, MT, PL, SI, SK: Unbound except as indicated in
the horizontal section and subject to  the following
limitations:
 AT: commercial presence required  
CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: Unbound  
LV: None  
CSS 
All Member States: Unbound  CSS 
All Member States except LV:  Unbound  
LV: None  
Collection agency services 
(CPC 87902)  1) 2) 3)  All Member States except for AT, LV:
Unbound
AT, LV: None
4)ICT and BV
All Member States except AT, LV: Unbound
AT, LV: Unbound except as indicated in the
horizontal section and subject to the following
limitations:
AT: commercial presen ce required  1) 2) 3)  All Member States except for AT, LV:
Unbound
AT, LV: None
4)ICT and BV
All Member States except AT, LV: Unbound
AT: Unbound except as indicated in the horizontal
section
LV: None
CSS: 
All Member States:  Unbound  CSS: 
All Member States except LV:  Unbound  
LV: None  
Page 96
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Credit reporting services 
(CPC 87901)  1) 2) 3)  All Member States except for LV: Unbound
LV: None
4)ICT and BV
All Member States except LV: Unbound
LV: Unbound except as indicated in the
horizontal section1) 2) 3)  All Member States except for LV: Unbound
LV: None
4)ICT and BV
All Member States except LV: Unbound
LV: None
CSS:
All Member States:  UnboundCSS: 
All Member States except  LV:  Unbound  
LV: None  
Duplicating services 
(CPC 87904)  1) 2) 3)  All Member States except for LV: Unbound
LV: None
4)ICT and BV
All Member States except LV: Unbound
LV: Unbound except as indicated in the
horizontal section1) 2) 3)  All Member States except for LV: Unbound
LV: None
4)ICT and BV
All Member States except LV: Unbound
LV: None
CSS:
All Member States:  UnboundCSS: 
All Member States except LV:  Unbound  
LV: None  
Other business services 
n.e.c. (CPC 87909)  1) 2) 3)  Unbound for all Member States except for
LV:   None
4)ICT and BV
All Member States except LV:  Unbound
LV: Unbound except as indicated in the
horizontal section1) 2) 3)  Unbound for all Member States except for LV:
None
4)ICT and BV
All Member States except LV: Unbound
LV: None
CSS:
All Member States:  UnboundCSS:  
All Member States except for LV:  Unbound  
LV:  None  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
2. COMMUNICATION
SERVICES
B. Courier Services
(CPC 7512)1)All Member States except AT, EE, LT, LV, PL:
Unbound
AT: Unbound except special delivery services
where: None  
 EE, LT: None 
 LV: Unbound except land -based courier 
services where:  None 
 PL: None except written correspondence e.g. 
letters where: Unbound  
2) All Member States except AT, CZ, EE , LT, LV,
PL, SI, SK : Unbound
AT, SI: Unbound except special delivery
services where: None  
 CZ, EE, LT, SK: None 
 LV: Unbound except land -based courier 
services where:  None 
 PL: None except writ ten correspondence e.g. 
letters where: Unbound  1)All Member States except AT, EE, LT, LV, PL:
Unbound
AT: Unbound except special delivery services
where: None  
EE, LT: None 
LV: Unbound except land -based courier services 
where: None  
PL: None except written correspondence e.g. 
letters where: Unbound  
2) All Member States except AT, CZ, EE, LT, LV, PL,
SI, SK: Unbound
AT, SI: Unbound except special delivery services
where: None
 CZ, EE, LT, SK : None 
  LV: Unbound except la nd-based courier services 
where : None  
   PL: None except written correspondence e.g. 
letters where: Unbound  
3) All Member States except AT, CZ, EE, LT, LV,
PL, SI, SK: Unbound
AT, SI : Unbound except special delivery
services where: None
CZ, EE, LT, SK : None
LV: Unbound except land -based courier services
where : None
PL: None except written correspondence e.g.
letters where: Unbound
4)ICT and BV
All Member States except AT, CZ, EE, LT, LV,
PL, SI, SK : Unbound
 AT, SI:   Unbound except special delivery
services where: Unbound except as indicated in
the horizontal section3) All Member States except AT, CZ, EE, LT, LV, PL,
SI, SK: Unbound
AT, SI : Unbo und except special delivery services
where: None
CZ, EE, LT, SK : None
LV: Unbound except land -based courier services
where : None
PL: None except written correspondence e.g.
letters where: Unbound
4)ICT and BV
All Member States except  AT, CZ, EE, LT, LV, PL,
SI, SK: Unbound
AT, SI: Unbound except special delivery services
where: Unbound except as indicated in the
horizontal section
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CZ, EE, LT, SK : Unbound except as indicated in 
the horizontal section  
LV: Unbound except land -based courier 
services where :  Unbound except as indicated 
in the horizontal section  
PL: Unbound except as indicated in the  
horizontal section except written 
correspondence e.g. letters where: Unbound  CZ, EE, LT, SK : Unbound except as indicated in 
the horizontal section  
LV: Unbound except land -based courier services 
where : None  
PL: None except written correspondence e.g. 
letters where: Unbound  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the  
horizontal section  
LV: Unbound except l and-based courier services 
where: None  
2.C Telecommunications 
services45 
All services consisting of the 
transmission and reception of 
signals by any electromagnetic 
means46, excluding 
broadcasting47. 
These services do not cover the 
economic activity consisting of 
the provision of content which 
require telecommunications 
services for their transport . 1)All Member States except CY, MT: None
CY, MT: Unbound  
2)All Member States : None1)All Member States except CY, MT: None
CY, MT: Unbound  
2) All Member States: NoneThe EC undertakes the 
obligations contained in 
the reference paper 
attached hereto for the 
following services:  
a) Voice telephone
services (CPC7521)
b) Packet -switched
data transmission
services (part of CPC
7523)
45 Footnote for clarification purposes: Some EC Member States maintain public participation in certain telecommunication operato rs. EC Member States reserve their 
rights to ma intain such public participation in the future. This is not a market access limitation. In Belgium, government participation and voting rights in Belgacom are freely 
determined under legislative powers as is presently the case under the law of 21 March 199 1 on the reform of government -owned economic enterprises . 
46 Sub-sectors 2.C.h) to 2.C.m) of the Services Sectoral Classification List contained in MTN,GNS/ W/120 (value -added services) and Sub -sectors 2.C.a) to 2.C.g) of 
that List are included here. Sub -sector 2.C.o) of that List is also included here to the extent that it falls under this definition. For the purpose of this schedule, subsector 2C.n 
of that list (on -line information and/or data processing) is reflected in this schedule of Commitments under 1.B (Computer and related services).  
47 Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public but does 
not cover contribution links between operators . 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3)All Member States except FI, FR, PL, SI: None
FI: Permanent residence requirement for half of 
the founders, half of the members of the board of 
directors and the managing director. If the 
founder is a juridical person, residence 
requirement  for that juridical person.  
FR: Non -EC natural or juridical persons may not 
hold directly more than 20% of the shares or 
voting rights of companies authorised to establish 
and operate radio -based infrastructure for the 
provision of telecommunications services to the 
general public. F or the application of this 
provision, companies or firms legally established 
according to the laws of a Member State of the EC 
are considered EC juridical persons.  
PL: For domestic and international telecom 
services provided using cable television and radi o 
networks and for public cellular mobile telephone 
services and networks: The limitation of foreign 
capital and voting rights is 49%  
SI: Foreign participation may not exceed 99 per 
cent of the equity.  3) All Member States: None. c) Circuit -switched
data transmission
service (part of CPC
7523)
d) Telex services  (part
of CPC 7523)
e) Telegraph services
(CPC 7522)
f) Facsimile services
(part of CPC7521 + part
of CPC 7529)
g) Private leased
circuit services (part of
CPC 7522 + part of CPC
7523)
o) Mobile an d personal
communications services
and systems
4)ICT and BV :
All Member States:   Unbound except as 
indicated in the horizontal section  4)ICT, BV:
All Member States except: Unbound except as 
indicated in the horizontal section.  
CSS:  
All Member States:  Unbound  CSS: 
All Member States:  Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3. CONSTRUCTION AND
RELATED ENGINEERING
SERVICES
For all Member States
except CY, CZ, FI, LV,
MT, SK, SI and SE: CPC
511, 512, 513, 514,
515, 516, 517, 518.
CZ, SK, SE: CPC 511,
512, 513, 514, 516 and
517.
FI: CPC 512, 513, 514,
516;
LV: CPC 512,513, 514,
515, 516, 517, 518.
SI: CPC: 511, 512, 513,
514, 515, 516, 5171)All Member States except AT, CY, CZ, EE, FI,
HU, LT, LV, MT, PL, SE, SI, SK: Unbound except
for 5111 and 5114: None
AT: Unbound except for CPC 518: None  
CY, CZ, HU, MT, LT, LV, PL, SE, SI, SK: 
Unbound  
EE, FI: None  
2)All Member States except CY, HU, MT: None
CY, HU, MT: Unbound  
3)All Member States except CY, CZ, EL, H U, IT,
MT, PT, SK: None
CY, CZ, HU, MT, SK: Unbound  
EL: Nationality condition for managers of the 
board of directors of construction companies 
supplying in the public sector.  
IT: Exclusive rights are granted for 
construction, maintenance and management of 
highways and the airport of Rome.  
PT: Exclusive rights are granted for 
maintenance and management of highways.  1)All Member States except AT, CY, CZ, EE, FI, HU,
LT, LV, MT, PL, SE, SI, SK: Unbound except for
CPC 5111 and 5114: None
AT: Unbound except for CPC 518: None  
CY, CZ, HU, LV, LT, MT, PL, SE, SK: Unbound  
EE, FI: None  
SI: Unbound except for CPC 511, 515: None  
2)All Member States except CY, HU, MT: None
CY, HU, MT: Unbound  
3)All Member States except CY, CZ, EE, HU, MT, SK:
None
CY, CZ, HU, MT, SK: Unbound  
EE: None except that at least one responsible 
person (project manager or consultant) must be 
resident of Estonia.  
4)ICT and BV :
All Member States except CY, HU, MT:
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  
SI: commercial presence required.  
EL: Nationality condition for managers of 
construction companies supplying in the 
public sector.  
AT: commercial presence required  4)ICT and BV :
All Member States except CY, FI, HU, LV, MT, 
PL: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations:  
SI: commercial presence required.  
FI, LV, PL:  None  
CY, HU, MT: Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY, HU, MT: Unbo und 
CSS:  
All Member States:  Unbound except for  NL 
and FR where: as indicated in the horizontal 
section and subject to the following specific 
limitations:  
 NL: University degree and professional 
qualifications and three years' 
professional experience in the sector.  
FR: Unbound except for measures 
concerning the temporary entry of 
technicians under the following 
conditions:  
- The technician is an employee of a
juridical person within the territory of
another Member and is transferred
to a commercial presence in FR
which has a contract with that
juridical person.CSS:  
All Member  States except CY, CZ, HU , LT, LV,  
MT, PL, SK, SI:  Unbound except as indicated in 
the horizontal section.  
CY, CZ, HU, LT, MT, PL, SK, SI:  Unbound.  
LV: None  
- The work permit is delivered for a
period not exceeding six months.
- The technician presents a work
certificate from the commercial
presence in FR and a letter from the
juridical person within the territory of
another Member demonstrating its
agreement to the tra nsfer.
- Compliance with an economic needs
test is required.
- The commercial presence body must
pay a tax to the International
Migration Office.
CSS: for CPC 5111 only: 
All Member States except BE, DE, DK, UK, SE: 
Unbound  
BE, DK, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
UK:  Compliance with an economic needs test 
is required.  
DE: Unbound except for limited range of 
services of site investigation work where:  
universit y degree and professional 
qualifications and three years' professional 
experience in the sector.  
4. DISTRIBUTION
SERVICES48
A. Commission Agents '
Services (All Member 
States except SE: 
CPC 621. SE: CPC 
621+6113)  1)All Member States except CY, CZ, FR, HU, IT,
MT, PL, SK: None
FR: Unbound for traders and brokers working in 
market of national interest.  
CY, CZ, HU, IT, MT, PL, SK: Unbound. 
2)All Member States except CY, CZ, HU, MT, PL,
SK: None
CY, CZ, HU, MT, PL, SK: Unbound  
3)All Mem ber States except CY, CZ, HU, MT, PL,
SK: None
CY, CZ, HU, MT, PL, SK: Unbound  
4)ICT and BV :
All Member States except CY, CZ, HU, MT, PL,
SK: Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
FR: Condition of nationality for activities 
of traders, commissioners, and brokers 1)All Member States except CY, CZ, FR, HU, MT, IT,
PL, SK: None
FR: Unbound for traders and brokers working in 
market of national interest.  
CY, CZ, HU, MT, IT, PL, SK: Unbound. 
2)All Member States except CY, CZ, HU, MT, PL, SK:
None
CY, CZ, HU, MT, PL, SK: Unbound  
3)All Member States except CY, CZ, HU, MT, PL, SK:
None
CY, CZ, HU, MT, PL, SK: Unbound  
4)ICT and BV :
All Member States except CY, CZ, HU, FI, MT, PL,
SK: Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
IT, ES, PT:  Residence requirement  
CY, C Z, HU, MT, PL, SK: Unbound 
48 All Member States except Austria, Czech Republic, Estonia, Finland, Hungary, Latvia, Lithuania, Poland, Slovak Republic, Slovenia  and Sweden: distribution of arms, 
chemical products, explosives and precious metals is excluded.  In Austria  distribution of pyrot echnical goods, ignitable articles and blasting devices, firearms, ammunition and 
military equipment, tobacco and tobacco products, pharmaceutical products, medical and surgical devices, toxic substances, ce rtain medical substances and objects for medical 
use is excluded ; in the Czech Republic , distribution of arms, ammunition, explosives, some chemical products, and drugs and precious metals is excluded; in Finland , distribution 
of arms, alcoholic beverages and pharmaceutical products is excluded; in Slovak Republic , distribution of trade in arms, ammunition, explosives, some chemical products, and 
drugs and precious metals is excluded; in Slovenia , excluding distribution of pyrotechnical goods, ignitable articles and blasting devices, firearms, ammunition and military 
equipment, toxic substances and certain  medical substances; in Sweden  distribution of arms and retail sale of alcoholic beverage an d pharmaceutical products is excluded.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
working in twenty (20) markets of 
national  interest.  
CY, CZ, HU, MT, PL, SK: Unbound FI, LV: None  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
horizontal section  
LV: None 
B. Wholesale Trade
Services
(All Member States
except PL, SE: CPC 622.
PL: Wholesale trade 
within Poland  
(CPC 622 excluding  
62226, 62228, 62251, 
62252)  
SE: CPC 622, 61111, 
6113, 6121  1)All Member States except CY, ES, FR, IT, MT,
PT:  None
ES, IT, PT: State monopoly on tob acco.
FR: Unbound for pharmacies.
CY, MT: Unbound
2)All Member States except CY, MT: None
CY, MT: Unbound
3)All Member States except CY, ES, FR, IT, MT,
PT, PL: None
ES, IT, PT:  State monopoly on tobacco.
FR:  Wholesale pharmacies are authorised
according to the needs of the population 
and within established quotas. State 
monopoly on tobacco and matches.  
PL:  Licensing of establishment of companies 
in the area of wholesale trade in imported 
consumer goods  
CY, MT: Unbound  
4)ICT and BV :
All Membe r States except CY, MT: Unbound
except as indicated in the horizontal section
and  subject to the following specific
limitations:1)All Member States except CY, MT: None
CY, MT: Unbound
2)All Member States except CY, MT: None
CY, MT: Unbound
3)All Member States except CY, MT: None
CY, MT: Unbound
4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
ES, IT, PT:  Residence requirement.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
FR: Condition of nationality for wholesale 
of pharmaceuticals.  
CY, MT: Unbound  FI, LV, PL: None  
CY, MT: Unbound  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
horizontal section  
LV: None 
C. Retailing Services
(All Member States
except AT, CZ, EE, FI, 
HU, LV, LT, PL, SK, SI 
and SE: CPC 631, 632, 
633, 61112, 6113, 6121 
excluding 63211.  
AT, CZ, FI, HU, SK: 
CPC 631, 632, 6111, 
6113, 6121.   
EE, LV, LT: CPC 631; 
632; 633; 6111; 6113; 
6121)  
PL: Retail trade within 
Poland (CPC 631, 632 
excluding 63107, 
63108, 63211)  
SI: CPC 631, part of 
632, 61112, 6113, 6121 
excluding 63211  
SE: CPC 631, 632, 
61112, 6113, 6121)  1)All Member States except AT, CY , EE, FI, HU,
LV, MT, PL, SE, SI: Unbound except for 
mail order: None  
AT, EE, FI, HU, LT, LV, SE, SI: None  
CY, MT, PL: Unbound  
2)All Member States except CY, MT: None
CY, MT: Unbound
3)49 All Member States except BE, CY, ES, FR, DK, 
IT,  IE, MT, P T, SE: None  
BE:  Economic needs test for department 
stores. 
ES, FR, IT: State monopoly on tobacco.  
FR: Economic needs test for larger 
department stores  
DK: Economic needs test for new department 
stores 
IT: Economic needs test on establishment of 
any new  department store/outlet and 
authorisation can be denied in order to 
protect areas of particular historic and 
artistic interest.  
IE: Unbound for retail of alcoholic beverages  1)All Member States except AT, CY, CZ, EE, FI, HU,
LT, LV, MT, PL, SE, SI, SK : Unbound except 
for mail order: None 
AT, CZ, EE, FI, HU, LT, LV, SE, SI: None  
CY, MT, PL , SK: Unbound  
2)All Member States except CY, MT: None
CY, MT: Unbound
3)All Member States except CY, MT: None
CY, MT: Unbound
49 All Member States except AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SK and SI: w here establishment is subject to an economic needs test, the main criteria are: the 
number of and impact on existing stores, populatio n density, geographic spread, impact on traffic conditions and creation of new employment.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
PT:  Economic needs test for large (i.e. more 
than 2000 sq. m.) department stores. 
SE: Individual municipalities may apply 
economic needs test to temporary trade in 
clothing, shoes and foodstuffs that are not 
consumed at the point of sale50 
CY, MT: Unbound  
4)ICT and BV :
All Member States except CY, MT: Unbound
except as indicated in the horizontal section
and subject to the following specific limitations:
FR: Condition of nationality for 
tobacconists (i.e. buraliste).  
CY, MT: Unbound  
CSS:  
All Member States:  Unbound  4)ICT and BV :
All Member States except CY, FI, LV, LT, MT,  PL:
Unbound except as indicated in the horizontal
section
FI, LV, LT, PL: None
CY, MT: Unbound
CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
horizontal section  
LV: None 
D. Franchising
(CPC  8929)1) 2) 3) All Member States except CY, MT, PL, SE:
None
CY, MT, PL, SE: Unbound.  
4)ICT and BV :
All Member States except CY, MT, PL, SE:
Unbound except as indicated in the horizontal
section
CY, MT, PL, SE: Unbound1) 2) 3) All Member States except CY, MT, PL, SE:
None
CY, MT, PL, SE: Unbound.  
4)ICT and BV :
All Member States except CY, FI, LV, MT, PL,  SE:
Unbound except as indicated in the horizontal
section
CY, MT, PL, SE: Unbound
FI, LV: None
50 Sale on a permanent basis from a fixed point of sale or manufacturing facilities are not affected by these rules.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the  
horizontal section  
LV: None 
5. EDUCATIONAL
SERVICES (All Member
States: only privately
funded services)
Only for Estonia: 
Private education 
services with the length 
of student participation 
not exceeding six 
months  Only for EE:  
1) 2) 3) None
4)ICT and BV : Unbound  except as provided in the
horizontal section
CSS: UnboundOnly for EE:  
1) 2) 3) None
4)ICT and BV : Unbound except as provided in the
horizontal section
CSS: Unbound except as provided in the horizontal
section
A. Primary Education
Services (All Member 
States except EE: 
CPC 921. EE: 
Compulsory primary 
education services)  1)All Member States except CY, FR, FI, MT, PL, SE,
SI: None
FR: Condition of nationality.  However, third country 
nationals may obtain authorization from 
competent authorities  to establish and direct 
an education institution and to teach.  
CY, FI, MT, SE, SI: Unbound.  
PL: Public system of education and of scholarships 
do not cover educational services supplied from 
abroad.  
2)All Member States except CY, FI, MT, PL, SE, SI:
None
CY, FI, MT, SE, SI: Unbound.  
PL: Public system of education and of 
scholarships do not cover educational services 
supplied abroad.  1)All Member States except CY, FI, IT, MT, SE, SI:
None
CY, FI, MT, SE, SI: Unbound  
IT:  Condition of nationality for service providers 
to be authorized to issue State recognized 
diplomas.  
2)All Member States except CY, FI, MT, SE, SI: None
CY, FI, MT, SE, SI: Unbound.  
3)All Member States except CY, CZ, FI, HU, MT,
SE, SI, SK: None3)All Member States except CY, CZ, FI, EL, LT, MT,
SE, SI, SK: None
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY, FI, MT, SE, SI: Unbound.  
CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education institution and to teach. 
Condition of ensuring quality and level of 
education and suitability of school facilities.  
HU: Establishment of schools is subject to 
licence from the local authorities.  
SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education institution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution.  CY, FI, MT, SE, SI: Unbound.  
CZ: None o ther than: majority of members of the 
Board must be of Czech nationality.  
EL:  Majority of members of the Board must be of 
Greek nationality.  
LT: None, except for permit issued by the Ministry 
of Education and Science for the State recognised 
teaching  institutions required.  
SK: None other than: majority of members of the 
Board have to be of Slovak citizenship.  
. 
4)ICT and BV
All Member States except CY, FI, MT, SE, SI:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
FR:  Condition of nationality. However, 
third country nationals may obtain 
authorization from competent authorities 
to establish and direct an education 
institution and to teach.  
IT:  Condition of nationality for  service 
providers who are authorized to issue State 
recognized diplomas.  
EL:  Condition of nationality for teachers.  
CY, FI, MT, SE, SI: Unbound.  4)ICT and BV :
All Member States except CY, FI, MT, LV, PL, SE,
SI: Unbound except as indicated in the horizontal
section
CY, FI, MT, SE, SI: Unbound
LV, PL: None
CSS:  
All Member States:  Unbound  CSS:  
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
horizontal section  
LV: None 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
B. Secondary Education
Services
(All Member States
except EE: CPC 922. EE:
compulsory and non
compulsory secondary
education services. LV:
Excluding CPC 9224.)1)All Member States except CY, FR, FI, MT, PL,
SE: None
CY, FI, MT, SE: Unbound.  
FR:  Condition of nationality.  However, third 
country nationals may obtain authorization 
from competent authorities to establish and 
direct an education institution and to teach.  
PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad.  
2)All Member States except CY, FI, MT, PL, SE:
None
CY, FI, MT, SE: Unbound  
PL: Public system of education and of 
scholarships do not cover e ducational services 
supplied abroad.  1)All Member States except CY, FI, IT, MT, SE: None
CY, FI, MT, SE: Unbound.  
IT:  Condition of nationality for service providers 
to be authorized to issue State recognized 
diplomas.  
2)All Member States except CY , FI, MT, SE: None
CY, FI, MT, SE: Unbound 
3)All Member States except CY, CZ, FI, HU, MT,
SE, SK: None
CY, FI, MT, SE: Unbound  
CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education institution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities.  
HU: Establishment of schools is subject to 
licence from the local authorities.  
SK: Foreign nationals may obtain authorisation 
from com petent authorities to establish and 
direct an education institution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution.  3)All Member States except CY, CZ, FI, EL , LT, MT,
SE, SI, SK: None
CY, FI, MT, SE: Unbound 
EL:  Majority of members of the Board must be of 
Greek nationality.  
CZ: None other than: majority of members of the 
Board must be of Czech nationality.  
LT: None, except for permit issued by the Ministry 
of Education and Science for the State recognised 
teaching institutions required.  
SK: None other than: majority of members of the 
Board have to be of Slovak citizenship.  
SI: None other than:  majority of the Board must 
be of Slovenian nationality  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV
All Member States except CY, FI, MT, SE:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
FR:  Condition of nationality. However, 
third country nationals may obtain 
authorization from competent auth orities 
to establish and direct an education 
institution and to teach.  
IT:  Condition of nationality for service 
providers to be authorized to issue State 
recognized diplomas.  
EL:  Condition of nationality for teachers.  
CY, FI, MT, SE: Unbound  4)ICT and BV :
All Member States except CY, FI, LV, MT, PL, SE:
Unbound except as indicated in the horizontal
section
LV, PL: None  
CY, FI, MT, SE: Unbound  
CSS:  
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
 horizontal section  
LV: None 
C. Higher Education
Services
(All Member States
except CZ, SK:
CPC 923.
CZ, SK: Only
CPC 92310.)1)All Member States except AT, CY, FR, FI, MT,
PL, SE: None
AT, CY, FI, MT, SE: Unbound  
FR:  Condition of nationality. However, third 
country nationals can have authorization from 
competent authorities to establish and direct an 
education institution and to teach  
PL: Public system of education and of 
scholarships do not cover  educational services 
supplied from abroad.  
2)All Member States except AT, CY, FI, MT, PL,
SE: None1)All Member States  except AT, CY, FI, IT, MT, SE:
None
AT, CY, FI, MT, SE: Unbound  
IT:  Condition of nationality for service providers 
to be authorized to issue State recognized 
diplomas.  
2)All Member States except AT, CY, FI, MT, SE:
None
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
AT, CY, FI, MT, SE: Unbound  
PL: Public system of education and of 
scholarships do not cover educational services 
supplied abroad . AT, CY, FI, MT, SE: Unbound  
3)All Member States except AT, CY, CZ, ES, FI,
HU, EL, IT, MT, SE, SK: None
AT, CY, FI, MT, SE: Unbound
CZ: Foreign nationals may obtain authorization
from competent authorities to establish and
direct an education institution and to teach.
Condition of ensuring quality and level of
education and suitability of school facilities.
ES, IT:  Needs test for opening of private
universities authorized to issue recognized
diplomas or degrees; procedure involves an
advice of the Parliament.
EL:  Unbound for education institutions granting
recognized State diplomas.3)All Member States except AT, CY, CZ, FI, MT, SE,
SK, SI: None
AT, CY, FI, MT, SE: Unbound
CZ: None other than: majority of members of the
Board must be of Czech nationality.
SK: None other than: majority of members of the
Board have to be of Slovak citizenship.
SI: None other than:  majority of the Board must
be of Slovenian nationality
HU: Establishment of schools is subject to
licence from the central authorities.
SK: Foreign nationals may obtain authorisation
from competent authorities to establish and
direct an education institution and to teach
subject to complying with qualification and
material requirements on establishment of such
an institution .
4)ICT and BV :
All Member States except AT, CY, FI, MT, SE:
Unbound except as indicated in the horizontal
section and subject to the following specific
limitations:
 DK: Condition of nationality for 
professors.  4)ICT and BV :
All Member States except AT, CY, FI, LV, MT, PL,
SE: Unbound except as indicated in the horizontal
section
LV, PL: None
AT, CY, FI, MT, SE: Unbound
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
 FR:  Condition of nationality.  However, 
third country nationals may obtain 
authorization from competent authorities 
to establish and direct an education 
institution and to teach.  
IT:  Condition of nationality for service 
providers to be authorized to issue State 
recognized diplomas.  
AT, CY, FI, MT, SE: Unbound  
CSS:  
All Member States:  Unbound except for FR and 
LU where: concerning the temporary entry of 
professors as indicated in the horizontal section 
and subject to the following specific limitations:  
FR:  -The professors have obtained an 
employment contract from a university or other 
higher education institution. 
-The work permit is delivered for a period not
exceeding nine months renewable for the
duration of the contract.
-Compliance with an economi c needs test is
required unless those professors are designated
directly by the Minister in charge if higher
education.
-The recruiting institution must pay a tax
to the International Migration Office.  CSS: 
All Member States except CY, CZ, HU, LT, LV, MT, 
PL, SI, SK: Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT , PL, SI, SK: Unbound  
LV: None  
Other:  
All Member States except HU: Unbound  
HU: Personalities of internationally recognised 
reputation who have been invited by higher 
education institution for  the duration of the 
invitation.  Other:  
All Member States except HU: Unbound  
HU: Unbound except for measures concerning the 
category of natural persons referred to in the 
Market Access column.  
D. Adult Education Services
(CPC 924; for AT
CPC 9240 except
education services for
adults by means of radio1)All Member States except CY, FI, MT, PL, SE:
None
CY, FI, MT, SE: Unbound  1)All Member States except CY, FI, MT, SE: None
CY, FI, MT, SE: Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
or television 
broadcasting.  
For EE: it also covers 
other adult education 
services not provided by 
the State)  PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad.  
2) All Member States except CY, FI, MT, PL, SE:
None
CY, FI, MT, SE: Unbound
PL: Public system of education and of
scholarships do not cover educational services
supplied abroad .2)All Member States except CY, FI, MT, SE: None
CY, FI, MT, SE: Unbound
3)All Member States except CY, CZ, FI, HU, MT,
SE, SK: None
CY, FI, MT, SE: Unbound
CZ: Foreign nationals may obtain authorization
from competent authorities to establish and
direct an education institution and to teach.
Condition of ensuring quality and level of
educati on and suitability of school facilities.3) All Member States except CY, CZ, FI, MT, SE, SK:
None
CY, FI, MT, SE: Unbound
CZ: None other than: majority of members of the
Board must be of Czech nationality.
SK: None other than: majority of members of the 
Board have to be of Slovak citizenship.  
HU: Establishment of schools is subject to
licence from the local (or in case of high schools
from the central) authorities.
SK: Foreign nationals may obtain authorisation
from competent authorities to establish and
direct an education institution and to teach
subject to complying with qualification and
material requirements on establishment of such
an institution.
4)ICT and BV :
All Member States except  CY, FI, MT, SE:
Unbound except as indicated in the horizontal
section
CY, FI, MT, SE: Unbound.  4)ICT and BV ::
All Member States except CY, FI, LV, MT, PL, SE:
Unbound except as indicated in the horizontal
section
LV, PL: None
 CY, FI, MT, SE: Un bound.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS:  
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
 horizontal section  
LV: None 
E. Other Education
Services  (CPC 929)1)All Member States except CZ and SK: Unbound
CZ, SK: None
2)All Member States except CZ and SK: Unbound
CZ and SK: None
3) All Member States except CZ and SK: Unbound
CZ: Foreign nationals may obtain authorization
from competent authorities to establish and
direct an education institution and to teach.
Condition of ensuring quality and level of
education and suitability of school facilities.
SK: Foreign nationals may obtain authorisation
from competent authorities to establish and
direct an education institution and to teach
subject to complying with qualification and
material requirements on establishment of such
an institution.
4)ICT and BV :
All Member States except for CZ, SK: Unbound
CZ, SK: Unbound except as indicated in the
horizontal section.1)All Member Stat es except CZ and SK: Unbound
CZ, SK: None
2)All Member States except CZ and SK: Unbound
CZ, SK: None
3) All Member States except CZ and SK: Unbound
CZ: None other than: majority of members of the
Board must be of Czech nationality.
SK: None other than: majority of members of the
Board have to be of Slovak citizenship.
4)ICT and BV :
All Member States except for CZ, SK: Unbound
CZ, SK: Unbound except as indicated in the
horizontal section.
CSS:
All Member States:  UnboundCSS:
All Member States:  Unbound
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
6. ENVIRONMENTAL
SERVICES
(SE: the offer 
does not include 
public works 
functions whether 
owned and 
operated by 
municipalities, 
state or federal 
governments or 
contracted out by 
these 
governments)  
A. Sewage  Services
(All Member States
except EE: CPC 9401;
EE: CPC 9401
contracted by private
industry )1)All Member States except EE, LV, LT:
Unbound
EE, LV, LT: None
2)All Member States except CY, FI, HU, MT,
PL: None
CY, FI, HU, MT, PL:  Unbound
3)All Member States except CY, FI, HU, MT,
PL: None
CY, FI, HU, MT, PL:  Unbound
4)ICT and BV :
All Member States except CY, FI, HU, MT,
PL: Unbound except as indicated in the
horizontal section and subject to the following
limitations:
CY, FI, HU, MT, PL:  Unbound1)All Member States except EE, LV, LT: Unbound
EE, LV, LT: None
2)All Member States except CY, FI, HU, MT, PL:
None
CY, FI, HU, MT, PL: Unbound
3)All Member States except CY, FI, HU, MT, PL: 
None
CY, FI, HU, MT, PL: Unbound
4)ICT and BV :
All Member States except CY, FI, HU, LV, MT,
PL: Unbound for except as indicated in the
horizontal section and subject to the following
limitations:
CY, FI, HU, MT, PL: Unbound
LV: None
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
 horizontal section  
LV: None 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
B. Refuse Disposal Services
(All Member States
except EE: CPC 9402;
EE: CPC 9402 contracted
by private industry )1)All Member States except EE, HU: Unbound
EE, HU: None
2)3) All Member States except CY, MT, PL:
None
CY, MT, PL: Unbound
4)ICT and BV :
All Member States except CY, MT, PL:
Unbound except as indicated in the horizontal
section
CY, MT, PL:  Unbound1)All Member States except EE, HU: Unbound
EE, HU: None
2) 3) All Member States except CY, MT, PL:
None
CY, MT, PL: Unbound
4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section
CY, MT, PL:  Unbound
FI, LV: None
CSS: 
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound, except as provided in the
horizontal section
LV: None
C. Sanitation and Similar
Services (CPC 9403)  1)All Member States except EE, HU, LT:  Unbound
EE, HU, LT: None
2) 3) All Member States except CY, FI, MT, PL:
None
CY, FI, MT, PL: Unbound
4)ICT and BV :
All Member States except CY, FI, MT, PL:
Unbound except as indicated in the horizontal
section and subject to the following limitations:
AT: commercial presence required
CY, FI, MT, PL: Unbound1)All Member States except EE, HU, LT: Unbound
EE, HU, LT: None
2) 3) All Member States except CY, FI, MT, PL:
None
CY, FI, MT, PL: Unbound
4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section and subject to the following limitations:
CY, FI, MT, PL: Unbound
LV: None
CSS:
All Member States:  UnboundCSS:
All Member States except EE, LV:  Unbound
EE: Unbound, except as provided in the
horizontal section  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
LV: None 
Cleaning Services of 
Exhaust Gases  
(All Member Sates 
expect PL: CPC  9404 
PL: part of CPC 9404)  1)All Member States except EE, FI, LT, PL:
Unbound
EE, FI, LT, PL: None
2)All Member States except CY, CZ, HU, MT,
SK, SI: None
CY, CZ, HU, MT, SK, SI: Unbound
3)All Member States except CY, CZ, HU, MT,
SE, SK, SI: None
SE: Government owned monopoly for control
services of exhaust -gas from cars and 
trucks.  Such services must be offered on 
a non -profit basis.  
 CY, CZ, HU, MT, SK, SI: Unbound  
4)ICT and BV :
All Member States except CY, CZ, HU, MT,
SK, SI: Unbound exce pt as indicated in the
horizontal section and subject to the following
limitations:
AT: Commercial presence required  
CY, CZ, HU, MT, SK, SI: Unbound  1)All Member States except EE, FI, LT, PL:
Unbound
EE, FI, LT, PL: None
2)All Member States except CY, CZ, HU, MT, SK, 
SI: None
CY, CZ, HU, MT, SK, SI: Unbound
3)All Member States except CY, HU, MT, SK, SI:
None
CY, HU, MT, SK, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, FI, HU, LV,
MT, PL, SK, SI: Unbound except as indicated in
the horizontal section
LV, FI, PL: None
CY, CZ, HU, MT, SK, SI: Unbound
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
 horizontal section  
LV: None 
Noise abatement 
services  
(All Member Sates 
expect PL: CPC  9405 
PL: part of CPC 9405)  1)All Member States except EE, FI, LT, PL:
Unbound
  EE, FI, LT, PL: None  
2) 3) All Member States except AT, EE, FI, LV,
LT, PL, SE: Unbound
AT, EE, FI, LV, LT, PL, SE: None1)All Member States except EE, FI, LT, PL: Unbound
  EE, FI, LT, PL: None  
2) 3) All Member States except AT, EE, FI, LV, LT, 
PL, SE: Unbound
AT, EE, FI, LV, LT, PL, SE: None  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV :
All Member States except AT, FI, LV, LT, PL,
SE: Unbound
AT, EE, FI, LV, LT, PL, SE: Unbound except as
indicated in the horizontal section and subject
to the following limitations:
 AT: commercial presence required  4)ICT and BV :
All Member States except FI, LV, LT, PL, SE:
Unbound.
AT, EE, LT, SE: Unbound except as indicated in
the horizontal section
FI, LV, PL:  None
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
 horizontal section  
LV: None 
Nature and Landscape 
Protection Services(All 
Member States except 
LT: CPC 9406  
LT: CPC 9406 other than 
destined to national 
parks)  1)All Member States except EE, FI: Unbound
EE, FI: None
2) 3) All Member States except CY, CZ, HU, MT,
PL, SK: None
CY, CZ, HU, MT, PL, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, HU, MT,
PL, SK: Unbound except as indicated in the
horizontal section and subject to the following
limitations:
AT: Commercial presence required  
CY, CZ, HU, MT, PL, SK:   Unbound  1)All Member States except EE, FI: Unbound
EE, FI: None
2) 3) All Member States except CY, CZ, HU, MT,  PL,
SK: None
CY, CZ, HU, MT, PL, SK: Unbound  
4)ICT and BV :
All Member States except CY, CZ, HU, FI, LV,
MT, PL, SK: Unbound except as indicated in the
horizontal section
FI, LV: None
CY, CZ, HU, MT, PL, SK:   Unbound
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
 horizontal section  
LV: None 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
D. Other Environmental
Protection Services (All
Member States except
PL: CPC 9409
PL: Monitoring of
environment.
Consultancy related to
the environmental
protection)1)All Member States except EE, FI, PL:
Unbound
EE, FI, PL: None
2) 3) All Member States except CY, CZ, HU, MT,
SK, SI: None
CY, CZ, HU, MT, SK, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, HU, MT,
SK, SI: Unbound except as indicated in the
horizontal section and subject to the following
limitations:
AT: Commercial presence required  
CY, CZ, HU, MT, SK, SI: Unbound  1)All Member States except EE, FI, PL:  Unbound
EE, FI, PL: None
2) 3) All Memb er States except CY, CZ, HU, MT,  SK,
SI: None
CY, CZ, HU, MT, SK, SI: Unbound  
4)ICT and BV :
All Member States except CY, CZ, HU, FI, LV,
MT, PL, SK, SI: Unbound except as indicated in
the horizontal section
FI, LV, PL: None
CY, CZ, HU, MT, SK, SI: Unbound
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound, except as provided in the 
 horizontal section  
LV: None 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
7. FINANCIAL SERVICES SECTOR (first part) 51
1. Part of the EC (AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, NL, PT, SE, SK and UK) undertakes commitments on Financia l Services in accordance with the
provisions of the "Understanding on Commitments in Financial Services" (the Understanding). Thes e commitments are in the following section. Commitments on
Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are not based on the Understanding and are in a s econd section.
2. These commitments are subject to the limitations on ma rket access and national treatment in the "all sectors" section of this schedule and to those relating to the
subsectors listed below.
3. The market access commitments in respect of modes (1) and (2) apply only to the transactions indicated in paragraphs B .3 and B.4 of the market access section of
the Understanding respectively, except for Hungary, for which they apply only to the transactions indicated in paragraphs B.3  (a) and (b) and B.4 (a) and (b)
respectively.
4. Notwithstanding note 1. above, the mar ket access and national treatment commitments in respect of mode (4) on financial services are those in the "all sectors"
section of this schedule, except for the Czech Republic, Hungary, the Slovak Republic and Sweden, in which case commitments a re made i n accordance with the
Understanding.
5. The admission to the market of new financial services or products may be subject to the existence of, and consistency with, a  regulatory framework aimed at
achieving the objectives indicated in Article 2(a) of the Fi nancial Services Annex.
6. As a general rule and in a non -discriminatory manner, financial institutions incorporated in a Member State of the Community must adopt a specific legal for m.
7. CZ, SK: Notwithstanding note 1. above, the purchase and acquisition  of financial services by public entities of the Czech Republic and of the Slovak Republic are
governed in this schedule by Article XIII of the General Agreement on Trade in Services.
8.HU: The transfer of information containing personal data, bank secret , securities secret and/or business secret is not allowed.
9.HU: Insurance, banking, securities and collective investment management services should be performed by legally separate and independently capitalised suppliers of
financial services.
10.HU: Le gislation permitting market access of branches is currently being prepared. Details and conditions to apply are still being d etermined. It is intended to bind the
effects of this legislation as soon as it has been adopted.
11.HU: The board of a financial institution should include at least two members, who are Hungarian citizens, residents in the meaning of the relevant foreign  exchange
regulations and have permanent residency in Hungary for at least one year.
12. HU: Direct or indirect ownership or voting  rights in a credit institution of a single shareholder other than credit institution, insurance company or investment firm ca nnot
exceed 15%.
A. Insurance and Insurance -Related Services
1. CZ: Monopoly rights as indicated in paragraph B.1 of the Understanding: Compulsory motor third party liability insurance is provided by an exclusive supplier.52
Compulsory health insurance is provided by licensed Czech owned suppliers only.
2. SK: The following insurance services are provided by exclusive supplie rs: Compulsory motor third party liability insurance, compulsory air transport insurance, the liability
insurance of employer against injury or occupational disease have to be effected through the Slovak Insurance Company. The ba sic health insurance is con fined to the
Slovak health insurance companies having a licence for provision of health insurance granted by the Ministry of Healthcare of  the Slovak Republic according to the Act
273/1994 Coll. of Law. Fund pension insurance schemes and sickness insurance  are confined to the Social Insurance Company. These exclusive service suppliers act in a
manner consistent with obligations under Article II of the GATS and specific commitments.
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
1) BE, EL, IE, LU, NL, UK: None
AT: Promotional activity and intermediation on 
behalf of a subsidiary not established in the 
Community or of a branch not established in 
Austria (except for reinsurance and 
retrocession) are prohibited.  
AT: Compulsory air insurance can be 
underwritten only by  a subsidiary 
established in the Community or by a 
branch established in Austria.  1) BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, NL,
PT, SE, SK, UK: None
AT: Higher premium tax is due for insurance 
contracts (except for contracts on reinsurance 
and ret rocession) which are written by a 
subsidiary not established in the Community or 
by a branch not established in Austria. 
Exception from the higher tax can be granted.  Part of the EC (AT, BE, 
DK, DE, ES, FI, FR, EL, 
IE, IT, LU, NL, PT, SE, 
and UK) undertake s 
additional commitments 
as contained in the 
attachment.  
CZ: None other than:  
Foreign financial services suppliers may 
establish an insurance company with the seat 
in the Czech Republic in the form of a joint 
stock company or may exercise insurance 
activity through their branches with 
registered office in the Czech Republic under 
the conditions established in the Insurance 
Industry Act.  
Commercial presence and authorisation is 
required for the provider of insurance 
services:  
-to provide such services including
reinsurance, and
51 Unlike foreign subsidiaries, branches establish ed directly in a Member State by a non -Community financial institution are not, with certain limited exceptions, 
subject to prudential regulations harmonised at Community level which enable such subsidiaries to benefit from enhanced facil ities to set up ne w establishments and to 
provide cross -border services throughout the Community. Therefore, such branches receive an authorisation to operate in the territory of a Member State under conditions 
equivalent to those applied to domestic financial institutions of that Member State, and may be required to satisfy a number of specific prudential requirements such as, in 
the case of banking and securities, separate capitalisation and other solvency requirements and reporting and publication of accounts requirements  or, in the case of 
insurance, specific guarantee and deposit requirements, a separate capitalisation, and the localisation in the Member State c oncerned of the assets representing the technical 
reserves and at least one third of the solvency margin. Membe r States may apply the restrictions indicated in this schedule only with regard to the direct establishment from 
a third country of a commercial presence or to the provision of cross -border services from a third country;  consequently, a Member State may n ot apply these restrictions, 
including those concerning establishment, to third -country subsidiaries established in other Member  States of the Community, unless these restrictions can also be applied to 
companies or nationals of other Member States in conf ormity with Community law.  
52 CZ: When monopoly rights concerning compulsory motor third party liability insurance are removed, providing this service will  be open on a non -discriminatory 
basis to Czech established service providers.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
-to conclude intermediation contract with
an intermediary aimed at the conclusion
of insurance contract between the
provider of insurance services and third
party.
Authorisation is required for the intermediary 
in case of its intermediation activity to be 
exercised for a branch with registered office 
in the Czech Republic.  
DK: Compulsory air transport insurance can be 
underwritten only by firms established in the 
Community.  
DK: No persons or companies (including 
insurance companies) may for business 
purposes in Denmark assist in effecting 
direct insurance for persons resident in 
Denmark, for Danish ships or for property in 
Denmark, other than insurance companies 
licensed by Danish law or by Danish 
compe tent authorities.  
DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary 
established in the Community or by a 
branch established in Germany.  
DE: If a foreign insurance company has 
established a branch in Germany, it may 
conclude insurance contracts in Germany 
relating to international transport only 
through the branch established in Germany.  
ES, IT:  Unbound for the actuarial profession.  
FI: Only insurers having their head office in the 
European Community or having  their branch 
in Finland may offer insurance services as 
referred to in sub -paragraph 3 (a) of the 
Understanding.  
FI: The supply of insurance broker services is 
subject to a permanent place of business in 
the European Community.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
FR: Insurance of risks relating to ground 
transport may be carried out only by 
insurance firms established in the 
Community.  
HU: Direct insurance (life and non -life) 
Only entrepreneurs pursuing international 
business activity specified in the legal rules 
on foreign exchange are allowed to purchase 
services. Only insurance events occurring 
abroad can be insured.  
IT: Insurance of risks relating to c.i.f. exports by 
residents in Italy may be underwritten only 
by insurance firms established in the 
Community.  
IT: Transport insurance of goods, insurance of 
vehicles as such and liability insurance 
regarding risks located in Italy may be 
underwritten only by insurance companies 
established in the Community. This 
reservation does not apply for international 
transport involving imports into Italy.  
PT: Air and maritime transport insurance, 
covering goods, aircraft, hull and liability 
can be underwritten only by firms 
established in the EC; only persons or 
companies established in the EC may act as 
intermediaries for such insurance business 
in Portugal.  
SK: Commercial presence is required for supply 
of: 
-the life insurance of persons with
permanent residence in the Slovak
Republic;
-the insurance of property on the territory
of the Slovak Republic;
-the insurance of liability for loss or
damage caused by the activity of natural
persons and juridical persons on the
territory of the Slovak Republic;
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
-air and maritime insurance, covering
goods, aircraft, hull and liability.
SE: The supply of direct insurance is allowed 
only through an insurance service supplier 
authorised in Sweden, provided that the 
foreign service supplier and the Swedish 
insurance company belong to the same 
group of companies or have an agreement 
of cooperation between them.  
2) BE, ES, FI, EL, IE, LU, NL, SE, UK: None
AT: Promotional activity and intermediation on 
behalf of a subsidiary not established in the 
Community or of a branch not established in 
Austria (except for reinsurance and 
retrocession) are prohibited.  
AT: Compulsory air insurance can be 
underwritten only by a subsidiary 
established in the Community or by a 
branch established in Austria.  2) BE, CZ, DK, DE, ES, FI,  FR, EL, HU, IT, IE, LU, NL,
PT, SE, SK, UK: None
AT: Higher premium tax is due for insurance 
contracts (except for contracts on reinsurance 
and retrocession) which are written by a 
subsidiary not established in the Community or 
by a branch not establishe d in Austria. 
Exception from the higher tax can be granted.  
CZ: None other than:  
Insurance services as defined below may not 
be purchased abroad.  
-The life insurance of persons with
permanent residence in the Czech
Republic,
-the insurance of property on the territory
of the Czech Republic,
-the insurance of liability for loss or
damage caused by the activity of natural
and legal persons on the territory of the
Czech Republic.
DK: Compulsory air transport insurance can be 
underwritten only by firms established in the 
Community.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
DK: No persons or companies (including 
insurance companies) may for business 
purposes in Denmark assist in effecting 
direct insurance for persons resident in 
Denmark, for Danish ships or for property in 
Denmark, other than insurance companies 
licensed by Danish law or by Danish 
competent authorities.  
DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary 
established in the Community or by a 
branch established in Germany.  
DE: If a foreign insurance company has 
established a branch in Germany, it may 
conclude insurance contracts in Germany 
relating to international transport only 
through the branch established in Germany.  
FR: Insurance of risks relating to ground 
transport may be carried out only by 
insurance firms established in the 
Community.  
HU: Direct insurance (life and non -life) 
Only entrepreneurs pursuing international 
business activity specified in the legal rules 
on foreign exchange are allowed to  purchase 
services. Only insurance events occurring 
abroad can be insured.  
IT: Insurance of risks relating to c.i.f. exports by 
residents in Italy may be underwritten only 
by insurance firms established in the 
Community.  
IT: Transport insurance of goods, insurance of 
vehicles as such and liability insurance 
regarding risks located in Italy may be 
underwritten only by insurance companies 
established in the Community. This 
reservation does not apply for international 
transport involving imports into I taly. 
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
PT: Air and maritime transport insurance, 
covering goods, aircraft, hull and liability 
can be underwritten only by firms 
established in the EC; only persons or 
companies established in the EC may act as 
intermediaries for such insurance business 
in Portugal.  
SK: Insurance services covered by mode (1), 
except insurance of air and maritime 
transport, covering goods, aircraft, hull and 
liability above may not be purchased 
abroad.  
3) DK, DE, HU, LU, NL, UK: None
AT: The licence for branch offices of foreign 
insurers has to be denied if the insurer, in 
the home country, does not have a legal 
form corresponding or comparable to a joint 
stock company or a mutual insurance 
association.  
BE: Any public bid to acquire Belgia n securities 
made by or on behalf of a person, company 
or institution outside the jurisdiction of one 
of the Member States of the European 
Community shall be submitted to the 
authorisation of the Minister of Finance.  
CZ: None other than:  
Foreign financial  services suppliers may 
establish an insurance company with the seat 
in the Czech Republic in the form of a joint 
stock company or may exercise insurance 
activity through their branches with 
registered office in the Czech Republic under 
the conditions esta blished in the Insurance 
Industry Act.  3) AT, BE, CZ, DK, DE, ES, FR, EL, HU, IT, IE, LU,
NL, PT, UK: None
FI: The general agent of the foreign insurance 
company shall have his place of residence in 
Finland, unless the company has its head office 
in the European Community.  
SE: Non-life insurance undertakings not 
incorporated in Sweden conducting business in 
Sweden are - instead of being taxed according 
to the net result - subject to taxation based on 
the premium income from direct insurance 
operations.  
SE: A founder of an insurance company shall be a 
natural person resident in the European 
Community or a legal entity incorporated in the 
European Community.  
SK: The majority of the management board of an 
insurance company has to be domiciled in the 
Slovak Re public.  
Commercial presence and authorisation is 
required for the provider of insurance 
services:  
-to provide such services including
reinsurance, and
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
-to conclude intermediation contract with
an intermediary aimed at the conclusion
of insurance contract between the
provider of insurance services and third
party.
Authorisation is required for the intermediary 
in case of its intermediation activity to be 
exercised for a branch with registered office 
in the Czech Republic.  
ES: Before establishing a branch or agency in 
Spain to provide certain classes of 
insurance, a foreign insurer must have been 
authorised to operate in the same classes of 
insurance in its country of origin for at least 
five years.  
ES, EL: The right of establishment does not cover 
the creation of representative offices or 
other permanent presence of insurance 
companies, except where such offices are 
established as agencies, branches or head 
offices.  
FI: The managing director, at least one auditor 
and at least one half of the promoters and 
members of the board of directors and the 
supervisory board of an insurance company 
shall have their place of residence in the 
European Community, unless the Ministry of 
Social Affairs and Health has granted an 
exemp tion. 
FI: Foreign insurers cannot get a licence in 
Finland as a branch to carry on statutory 
social insurances (statutory pension 
insurance, statutory accident insurance).  
FR: The establishment of branches is subject to 
a special authorisation for the 
representative of the branch.  
IT: Access to actuarial profession through 
natural persons only. Professional 
associations (no incorporation) among 
natural persons permitted.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IT: The authorisation of the establishment of 
branches is ultimately subject to the 
evaluation of supervisory authorities.  
IE: The right of establishment does not cover 
the creation of representative offices.  
PT: Foreign companies may carry out insurance 
intermediation in Portugal only through a 
company formed in accordance with the law 
of a Community Member State.  
PT: In order to establish a branch in Portugal, 
foreign companies need to demonstrate 
prior operational experience of at least five 
years.  
SE: Foreign companies may only establish as a 
subsidiary  or through a resident agent.  
SE: Insurance broking undertakings not 
incorporated in Sweden may establish a 
commercial presence only through a branch.  
SK: Foreign national may establish an insurance 
company in the form of a joint stock company 
or may conduct insurance business through 
their subsidiaries with registered office in the 
Slovak Republic. Insurance business means 
insurance activity including brokerage and 
reinsurance activity.  
Intermediation activity aimed at the 
conclusion of  an insurance contract between 
third party and the insurance company may 
be provided by natural or juridical persons 
who are domiciled in the Slovak Republic for 
the benefit of the insurance company having 
the license of the Insurance Supervisory 
Authority . 
4)ICT and BV
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK .Unbound except as indicated 
in the horizontal section  and subject to the 
following specific limitation:  4)ICT and BV
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK Unbound except as indicated in 
the horizontal section and subject to the following 
specific limitations:  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
EL: A majority of  the members of the board of 
directors of a company established in 
Greece shall be nationals of one of the 
Member States of the Community.  AT: The management of a branch office must 
consist of two natural persons resident in 
Austria.  
DK: The general agent of an insurance branch will 
need to have resided in Denmark for the last 
two years unless being a national of one of the 
Member States of the Community. The Minister 
of Business and Industry may grant exemption.  
DK: Residency requirement for managers and the 
members of the board of directors of a 
company. However, the Minister of Business 
and Industry may grant exemption from this 
requirement. Exemption is granted on a 
non-discriminatory basis.  
ES, IT: Residence requirement for actuarial 
profession.  
CSS 
AT, BE, CZ, DK, DE, ES, FI,  FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK: Unbound  CSS 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, NL, 
PT, SE, SK, UK: Unbound  
B. Banking and Other Financial Services (excluding insurance)
1. CZ: Non -central bank currency issue services, trading of derivative products and of bullion, money broking, settlement and clearing services for derivative products,
and advisory, intermediation and other auxiliary financial services relating to these activities are not committed.
2. SK: Trading of de rivative products and of bullion, money broking, and intermediation are not committed.
1)53 AT, DK , DE, ES, FI, FR, EL, HU, LU, NL, PT,
SE , UK: None  
BE: Establishment in  Belgium  is required for the 
provision of investment advisory services.  
CZ: Unbound for trading of transferable 
securities and of other negotiable 
instruments and financial assets, 
participation in issues of all kinds of 
securities, asset management, and 1) AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU,
NL, PT, SE, SK, UK: NonePart of the EC (AT, BE, 
DK, DE, ES, FI, FR, EL, 
IT, IE, LU, NL, PT, SE, 
and UK) undertakes 
additional commitments 
as contained in the 
attachment.  
53 IT: Provision and tra nsfer of financial information and financial data processing entailing trading of financial instruments may be prohibited whe re the protection of 
investors is likely to be seriously prejudiced. Only authorised banks and investment firms must comply with co nduct of business rules in providing investment advice 
concerning financial instruments and advice to undertakings on capital structure, industrial strategy and related matters, an d advice and service relating to mergers and 
acquisition of undertakings. Ad visory activity should not include asset management.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
settlement and clearing services for financial 
assets.  
None other than:  
Only Czech established banks and branches 
of foreign banks having a corresponding 
licence may:  
-provide deposit services;
-trade in foreign exchange assets;
- effect non -cash cross -border
payments.
Foreign exchange permit issued by the 
Czech National Bank or Ministry of Finance 
is required in case of Czech non -bank 
residents for:  
(a) opening and funding of an account
abroad by Czech residents,
(b) capital payments abroad (except FDI),
(c)granting financial credits and guarantees,
(d) operations in financial derivates,
(e) purchase of foreign securities except for
the cases as described by the Foreign
Exchange Act,
(f)issue of foreign securities for public and
non-public trade in the Czech Republic or
their introduction on the domestic
market.
IT: Unbound for "promotori di servizi finanziari" 
(financial salesmen).  
IE: The provision of investment services or 
investment advice requires either (IT) 
authorisation in Ireland, which normally 
requires that the entity be incorporated or 
be a partnership or a sole trader, in each 
case with a head/registered office in Ireland 
(authorisation may not be required in certain 
cases, e.g. where a third country service 
provider has no commercial presence in 
Ireland and the service is not provided to 
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
private individuals), or (II) authorisation in 
another Member State in accordance with 
the EC Investment Services Directive.  
SK: Unbound for trading of transferable 
securities and of other negotiable 
instruments and financial assets, 
participation in issues of all kinds of 
securities, asset management, and 
settlement and clearing services for financial 
assets.  
None other than:  
(i)Deposit services are confined to the
domestic banks and branches of foreign
banks in the Slovak Republic.
(ii)Only authorised domestic banks, branches
of foreign banks in the Slovak Republic
and persons possessing a foreign
exchange license may trade in foreign
exchange assets. Only stock exchange
members can trade on the Bratislava
Stock Exchange. Residents can trade on
the RM -System Slovakia without any
limitation and non -residents only through
security dealers.
(iii) Non-cash cross -border payments may be
effected only by authorised domestic
banks and branches of foreign banks in
the Slovak Republic.
(iv) Foreign exchange licence issued by the
National Bank of Slovakia is required for:
(a)opening an account abroad by a Slovak
non-bank resident, except for the natural
persons during their stay abroad;
(b) capital payments abroad;
(c)obtaining financial credit from a foreign
exchange non -resident; except credits
from abroad accepted by residents with a
repayment period of more than 3 years
and loans granted between natural
persons for non -business activities.
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
(v)Export and import of the Slovak currency
and foreign exchange in cash exceeding
value of 150 ths  SKK and bullion, is
subject to reporting requirement.
(vi) Foreign exchange permission or licence
granted by foreign exchange authorities is
required for a deposit of financial assets
by resident abroad.
(vii)Only foreign exchange entities 
established in the Slovak Republic can 
grant and obtain guarantees and liabilities 
according to determined limit and 
provisions of the National Bank of 
Slovakia.  
2)54 AT, BE, DK, ES, FR, HU, IT, IE, LU, NL, PT,
SE: None
CZ: Unbound for asset management.  
None other than:  
Only Czech established banks and branches 
of foreign banks having a corresponding 
licence may:  2) AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU,
NL, PT, SE, SK, UK: None
-provide deposit services;
-trade in foreign exchange assets;
-effect non -cash cross -border payments.
Foreign exchange permit issued by the 
Czech National Bank or Ministry of Finance 
is required in case of Czech non -bank 
residents for:  
(a) opening and funding of an account
abroad by Czech residents,
(b) capital payments abroad (except FDI),
(c)granting financial credits and guarantees,
(d) operations in financial derivates,
54 IT: Authorised persons enabled to conduct collective asset management are deemed responsible for any investment activity cond ucted by their delegated advisers 
(Collective asset management, excluding UC ITS). 
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
(e) purchase of foreign securities except for
the cases as described by the Foreign
Exchange Act,
(f)issue of foreign securities for public and
non-public trade in the Czech Republic or
their introduction on the domestic
market.
DE: Issues of securities denominated in 
Deutschmarks can be lead  managed only by 
a credit institution, subsidiary or branch, 
established in Germany.  
FI: Payments from governmental entities 
(expenses) shall be transmitted through the 
Finnish Postal Giro system, which is 
maintained by the Postipankki  Ltd. 
Exemption from this requirement may be 
granted on special reason by the Ministry of 
Finance.  
EL: Establishment is required for the provision of 
custodial and depository services involving 
the administration of interest and principal 
payments due on securities issued in 
Greece.  
SK: Unbound for asset management.  
None other than:  
(i)Deposit services are confined to the
domestic banks and branches of foreign
banks in the Slovak Republic.
(ii)Only authorised domestic banks, branches
of foreign banks in the Slovak Republic
and persons possessing a foreign
exchange license may trade in foreign
exchange assets. Only stock exchange
members can trade on the Bratislava
Stock Exchange. Residents can trade on
the RM -System Slovakia without any
limitation and non -residents only through
security dealers.
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
(iii) Non-cash cross -border payments may be
effected only by authorised domestic
banks and branches of foreign banks in
the Slovak Republic.
(iv) Foreign exchange licence issued by the
National Bank of Slovakia is required for:
(a)opening an account abroad by a Slovak
non-bank resident, except for the natural
persons during their stay abroad;
(b) capital payments abroad;
(c)obtaining financial credit from a foreign
exchange non -resident; except credits
from abroad accepted by residents with a
repayment period of more than 3 years
and loans granted between natural
persons for non -business activities.
(v)Export and import of the Slovak currency
and foreign exchange in cash exceeding
value of 150 ths SKK and bullion, is
subject to reporting requirement.
(vi) Foreign exchange permission or licence
granted by foreign exchange authorities is
required for a deposit of financial assets
by resident abroad.
(vii)Only foreign exchange entities 
established in the Slovak Republic can 
grant and obtain guarantees and liabilities 
according to determined limit and 
provisions of the National Bank of 
Slovakia.  
UK: Sterling issues, including privately led 
issues, can be lead managed only by a firm 
established in the European Community.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3)55 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT,
IE, LU, NL, PT, SE, SK, UK:  
- The establishment of a specialised
management  company is required to
perform the activities of management of
unit trusts and investment companies
(Articles 6 and 13 of UCITS Directive,
85/611/EEC).
- Only firms having their registered office in
the Community can act as depositories of
the assets of i nvestment funds (Articles 8.1
and 15.1 of the UCITS Directive,
85/611/EEC).
AT: Only members of the Austrian Stock 
Exchange may engage in securities trading 
at the Stock Exchange.  
AT: For trading in foreign exchange and foreign 
currency authorisation of the Austrian 
National Bank is required.  
AT: Mortgage bonds and municipal bonds may 
be issued by banks specialised and 
authorised for this activity.  3) AT, BE, CZ, DK, DE, ES, FI, EL, IE, LU, NL, PT,
SK, UK: None
FR: In addition to French credit institutions, issues 
denominated in French francs may be lead 
managed only by French subsidiaries (under 
French law) of non -French banks which are 
authorised, based on sufficient means and 
commitments in Paris of the candidate French 
subsidiary of a non -French bank. These 
conditions apply to lead banks running the 
books. A non -French bank may be, without 
restrictions or requirement to establish, 
jointly -lead or co -lead manager of Eurofranc 
bond issue.  
IT: Representative offices of foreign intermediaries 
cannot carry out activities aimed at providing 
investment services.  
SE: A founder of a banking company shall be a 
natural person resident in the European 
Community or a foreign bank. A founder of a 
savings bank shall be a natural person resident 
in the European Community.  
AT: For carrying out services of pension fund 
management a specialised company only for 
this activity and incorporated as a stock 
company in Austria is required.  
BE: Any public bid to acquire Belgian securities 
made by or on behalf of a person, company 
or institution outside the jurisdiction of one 
of the Member States of the European 
Community shall be submitted to the 
authorisation of the Minister of Finance.  
CZ: None other than:  
Banking services may be provided only by 
Czech established banks or branches of foreign 
banks having a licence granted by the Czech 
National Bank in agreement with the Ministry 
of Finance.  
55 HU: Except Országos Takarékpénztár és Kereskedelmi Bank Rt., where long -term State ownership will be kept at a minimum of 25%+1 vote.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
The granting of the licence is based on the 
consideration of criteria which are applied 
consistently with GATS. Mortgage loan 
services may be provided only by Czech 
established banks.  
Banks may be established as joint stock 
companies only. The purchase of shares of 
existing banks is subject to prior approval of 
the Czech National Bank.  
Securities may be traded publicly only if 
relevant authorisation has been granted and 
prospectus covering the security has been 
approved.  
The authorisation shall not be granted if public 
trading in securities is in conflict with the 
interests of investors, is inconsistent with the 
government financial policy or if it does not 
conform with the financial market 
requirements. 56 
The establishment and activities of securities 
dealers, stockbrokers, of the Stock Exchange 
or organisers of an over -the-counter market, 
investment companies and investment funds 
are subject to authorisation granting of which 
is related to qualifications, personal integrity, 
management and material requirements.  
Settlement and clearing services  for all kinds 
of payments are monitored and reviewed by 
the Czech National Bank to ensure their 
smooth and economical operation.  
DK: Financial institutions may engage in 
securities trading on the Copenhagen Stock 
Exchange only through subsidiaries 
incorporated in Denmark.  
ES: Financial institutions may engage in 
securities trading in securities listed on an 
official stock exchange or in the government 
securities market only through securities 
firms incorporated in Spain.  
56 CZ: Legislation covering the abolition of the criterion of financial market requirements is now being discussed in the Parliament.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
FI: At least one of the founders, the members of 
the board of directors, the supervisory 
board and the managing director shall have 
their permanent residence in the European 
Community. Exemptions from these 
requirements may be granted by the 
Financial Supervision Authority. A t least one 
auditor shall have his permanent residence 
in the European Community.  
FI: The broker (individual person) on derivative 
exchange shall have his place of residence 
in the European Community. Exemption 
from this requirement may be granted 
under the conditions set by the Ministry of 
Finance.  
FI: Payments from governmental entities 
(expenses) shall be transmitted through the 
Finnish Postal Giro System, which is 
maintained by the Postipankki  Ltd. 
Exemption from this requirement may be 
granted on special reason by the Ministry of 
Finance.  
EL: Financial institutions may engage in the 
trading of securities listed on the Athens 
Stock Exchange only through stock 
exchange firms incorporated in Greece.  
EL: For the establishment and operations of 
branches a minimum amount of foreign 
exchange must be imported, converted into 
drachmas and kept in Greece as long as a 
foreign bank continues to operate in Greece:  
-Up to four (4) branches this  minimum is
currently equal to half of the minimum
amount of share capital required for a
credit institution to be incorporated in
Greece;
-For the operation of additional branches
the minimum amount of capital must be
equal to the minimum share capital
required for a credit institution to be
incorporated in Greece.
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IT: In providing the activity of door -to-door 
selling, intermediaries must utilise 
authorised financial salesmen resident 
within the territory of a Member State of the 
European Communities.  
IT: Clearing and settlement of securities may be 
conducted only by the official clearing 
system. A company authorised by the Bank 
of Italy in agreement with Consob could be 
entrusted with the activity of clearing, up to 
the final settlement of securities.  
IT: The public offer of securities (as provided for 
under Art. 18 of Law 216/74) other than 
shares, debt securities (including convertible 
debt securities) can only be made by Italian 
limited companies, foreign companies duly 
authorised, public bodies or companies 
belonging to local authorities whose 
assigned capital is not below Lit 2 billion.  
IT: Centralised deposit, custody and 
administration services can be provided only 
by the Bank of Italy for Government 
securities, or by Monte Titoli SpA for shares, 
securities of a participating nature and other 
bonds traded in a regulated market.  
IT: In the case of collective investment schemes 
other than harmonised UCITS under the 
directive 85/611/EEC, the trustee/ 
depositary is required to be incorporated in 
Italy or in another Member State of the 
European Community, being established 
through a branch i n Italy. Only banks, 
insurance companies, securities investment 
companies having their legal head office in 
the European Community may carry out 
activity of pension fund resources 
management. Management companies 
(closed -end funds and real estate funds) ar e 
also required to be incorporated in Italy.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
IE: In the case of collective investment schemes 
constituted as unit trusts and variable capital 
companies (other than undertakings for 
collective investment in transferable 
securities, UCITS), the trustee/depositary 
and management company is required to be 
incorporated in Ireland or in another 
Member State of the Community. In the 
case of an investment limited partnership, at 
least one general partner must be 
incorporated in Ireland.  
IE: To become a member of a stock exchange in 
Ireland, an entity must either (I) be 
authorised in Ireland, which requires that it 
be incorporated or be a partnership, with a 
head/registered office in Ireland, or (II) be 
authorised in another Member State in 
accor dance with the EC Investment Services 
Directive.  
IE: The provision of investment services or 
investment advice requires either (I) 
authorisation in Ireland, which normally 
requires that the entity be incorporated or 
be a partnership or a sole trader, in each 
case with a head/registered office in Ireland 
(the supervisory authority may also 
authorise branches of third country entities), 
or (II) authorisation in another Member 
State in accordance with the EC Investment 
Services Directive.  
PT: The establishment of non -EC banks is 
subject to an authorisation issued, on a 
case-by-case basis, by the Minister of 
Finance. The establishment has to 
contribute to increase the national banking 
system's efficiency or has to produce 
significant effects on the internationalisation 
of the Portuguese economy.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
PT: The services of venture capital may not be 
provided by branches of venture capital 
companies having their head office in a non -
EC country. Broker -dealer services on the 
Lisbon Stock Exchange may be provided by 
broker and dealer companies incorporated in 
Portugal or by branches of investment firms 
authorised in another EC country and 
authorised in their home country to provide 
those services. Broker and dealer services in 
the Oporto Derivatives Exchange and in the 
OTC market may not be provided by 
branches of non -EC broker/dealer 
companies. Pension fund management may 
be provided only by companies incorporated 
in Portugal and by insurance companies 
established in Portugal and authorised to 
take up the life insurance business.  
SK: Banking services may be provided only by 
domestic banks or branches of foreign banks 
authorised by the National Bank of Slovakia 
upon the agreement with the Ministry of 
Finance. The granting of authorisation is 
based on the consideration of criteria 
relating, in particular, to capital endowment 
(financial strength) professional 
qualifications, integrity and competence of 
the management of the projected bank 
activities. Ba nks are legal entities 
incorporated in the Slovak Republic, 
established as joint -stock companies or public 
(State -owned) financial institutions.  
The purchase of shares expressing interest in 
the equity capital of existing commercial bank 
from the determin ed limit is subject to prior 
approval of the National Bank of Slovakia.  
Investment services in the Slovak Republic 
can be provided by banks, investment 
companies, investment funds and security 
dealers which have legal form of joint -stock 
company with equity capital according to the 
law. Foreign investment company or 
investment fund must obtain an authorisation 
from Ministry of Finance for selling its 
securities or investment certificate units on 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
the territory of the Slovak Republic a ccording 
to the Law. For issue of debt securities the 
permission of the Ministry of Finance is 
required either for the issue inland or abroad.  
Securities may be issued and traded only 
after a permission by the Ministry of Finance 
has been granted for public trading according 
to the Securities Act. The business of security 
dealer, stockbroker or organiser of an 
over-the counter market is subject to 
authorisation of the Ministry of Finance. 
Settlement and clearing services for all kinds 
of payments are r egulated by National Bank 
of Slovakia.  
Settlement and clearing services relating to 
change of physical property of securities are 
recorded in Centre of Securities (Clearing and 
Settlement House for Securities). Centre of 
Securities may provide only transfers on the 
property accounts of security  owners. Cash 
part clearing and settlement goes through 
Banking Clearing and Settlement 
House - (where the National Bank of Slovakia 
is major shareholder) for Bratislava Stock 
Exchange, joint -stock company or through 
Jumbo account for RM -System Slovakia.  
UK: Inter-dealer brokers, which are a category of 
financial institutions dealing in Government 
debt, are required to be established in the 
European Community and separately 
capitalised.  
SE: Undertakings not incorporated in Sweden 
may establish a commercial presence only 
through a branch, and in case of banks, also 
through a representative office.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK: Unbound except as indicated 
in the horizontal section  and subject to the 
following specific limitations:  
FR: Sociétés d'investissement à capital fixe: 
condition of nationality for the president of 
the Board of Directors, the 
Directors -General and no less than two 
thirds of the administrators, and also, when 
the securities firm has a Supervisory Board 
or Council, for the members of such board 
or its Director -General, and no less than two 
thirds of the members of the supervisory 
Council.  4)ICT and BV
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK: Unbound except as indicated in 
the horizontal section and subject to the following 
specific limitations:  
IT: Condition of residence within the territory of a 
Member State of the European Communities 
for "promotori di servizi finanziari" (financial 
salesmen).  
EL: Credit institutions should name at least two 
persons who are responsible for the 
operations of the institution. Condition of 
residency applies to these persons.  
CSS:  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: Unbound  CSS:  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK: Unbound  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
7. FINANCIAL SERVICES SECTOR (second part)57
1. The commitments on Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are in the following section.
2. CY: It is understood that this schedule should be read in conjunction with the horizontal commitments applicable to all secto rs/subsectors submitted by Cypru s in its
Schedule of Specific Commitments to the GATS and with the List of Article  II (MFN) Exemptions.
3. CY: The following general conditions and qualifications would apply even where no limitations or conditions are stated in the  schedule:
(i)Consideration of national security and public policy objectives;
(ii)This schedule does not in any way pertain to services supplied in the exercise of government functions. Also, it does not aff ect measures pertaining to trade in goods
which may constit ute inputs to a scheduled service or other services. In addition, limitations on market access or national treatment in respe ct of services which
may constitute inputs to or be used to supply a scheduled service, shall continue to apply.
4. CY: The laws and regulations mentioned in this schedule should not be construed as an exhaustive reference to all laws, and regulations go verning the financial sector.
The transfer, for example, of information containing personal data, bank secret or any business secre t is not allowed. Such transfer is subject to domestic laws on
protection of confidentiality of information of banks' customers. Furthermore, it is noted that non -discriminatory qualitative measures pertaining to technical standards,
public health and envi ronmental considerations, licensing, prudential consideration, professional qualifications and competency requirements have n ot been listed as
conditions or limitations to market access and national treatment.
5. CY: Unregulated financial services and prod ucts and the admission to the market of new financial services or products, may be subject to the existence or the
introduction of a regulatory framework aimed at achieving the objectives indicated in Article  2(a) of the Financial Services Annex.
6. CY: Du e to exchange controls operative in Cyprus:
-residents are not permitted to purchase banking services which may involve transfer of funds abroad, while they are physicall y abroad;
-loans to non -residents/foreigners or non -resident controlled companies require approval from the Central Bank;
-acquisition of securities by non -residents also requires permission from the Central Bank;
-dealings in foreign currency may be carried out only through banks which have been accorded "Authorised Dealer" status from the Central Bank.
7. MT: For mode (3) commitments, under exchange control legislation non -residents wishing to supply any services through the registration of a local company may do so
with the prior permission of the Central Bank of Malta. Companies with the participation of non -resident legal or natural persons require a minimum share capital of
10,000 Maltese Liri of which 50% has to be paid up. The non -resident percentage share of the equity is to be paid for with funds emanating f rom abroad. Companies with
non-resident participation must apply for a permit from the Ministry of Finance to acquire premises under the appropriate legisla tion..
8. MT: For mode (4) commitments, the requirements of Maltese legislation and regulations rega rding entry, stay, acquisition of real property, work and social security
measures shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage a greements. Entry, work and residence
permits are granted at the discretion of the Government of Malta.
57 PL: Prudential regulations in the financial sector are being elaborated in Poland. They may require alteration of the present ly existing rules as well as preparation of 
the new laws. Their application will be done in accordance with th e provisions of the Annex on Financial Services, paragraph 2 – Domestic Regulation sub -paragraph 1.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
9. MT: For modes (1) and (2) commitments, exchange control legislation allows a resident to transfer abroad annually for portfol io investment up to Lm 5,000. Amounts in
excess of Lm  5,000 are subject to exchange control permission.
10. MT: Residents may borrow from overseas without the need to obtain exchange control approval if the borrowing is for a period exceeding three years. Such borrowings
have however to be registered with th e Central Bank.
11. SI: The admission to the market of new financial services or products may be subject to the existence of, and consistency wit h, a regulatory framework aimed at
achieving the objectives indicated in Article 2. (a) of the Annex on Financi al Services.
12. SI: As a general rule and in a non -discriminatory manner, financial institutions incorporated in the Republic of Slovenia must adopt a specific legal form.
13. SI: Insurance and banking activities should be performed by legally separate s uppliers of financial services.
14. SI: Investment services can be provided only through banks and investment firms.
A. Insurance and Insurance -Related Services
1. EE: Compulsory social security services are not committed.
2. LV: (i), (ii) (3): As a general rule and in non -discriminatory manner, foreign insurance institutions must adopt a specific legal form - joint-stock company. The right to
establish foreign branches directly will be introduced by the 31 December 2002.
3. LV: (iii) (3): Intermediar y can be only natural person (no nationality requirement) and can provide service on behalf of insurance company having the a uthorisation from
Insurance Supervisory Authority in Latvia.
4. LT: All subsectors: Insurance companies are not allowed to provide both life and non -life insurance. Separate incorporation is required for those two types (a) and (b).
(i) Direct insurance
(including co -
insurance):
(a) life
(b) non-life
(ii) Reinsurance and
retrocession
(iii) Insurance
intermediation, such as
brokerage and agency
CY: Not committed.  
(iv) Services auxiliary to
insurance, such as
consultancy, actuarial,
risk assessment and
claim settlement
services1) 
CY: 
Life insurance  
No insurer can offer life insurance services in the 
Republic of Cyprus unless licensed as an insurer by 
the Superintendent of Insurance, in accordance 
with the Insurance Companies Laws.  
Non-life insurance  
No insurer can offer non -life insurance services 
(except Marine, Aviation and Transit) in the 
Republic of Cyprus unless licensed as an insurer by 
the Superintendent of Insurance, in accordance 
with the Insurance Companies Laws.  
Reinsurance and retrocession  
Any foreign reinsurer approved by the 
Superintendent of Insurance (on prudential crite ria) 
may offer reinsurance or retrocession services to 1)  
CY, EE, LV, LT:  
None.  
MT:  
Life insurance, non -life insurance and reinsurance and 
retrocession  
None.  
Insurance intermediation and services auxiliary to 
insurance  
Unbound.  
PL: 
Unbound except for the reinsurance, the retrocession 
and insurance of goods in international trade.  
SI: 
Marine, aviation and transport insurance, insurance 
intermediation, and services auxiliary to insurance  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY: Not committed.  
PL: Not committed.  insurance companies incorporated and licensed in 
Cyprus.  
EE: None.  
LV: 
Life insurance, non -life insurance and insurance 
intermediation  
Unbound.  
Reinsurance and retrocession, and services 
auxiliary to insurance  
None.  None.  
Life insurance, non -life insurance (except marine, 
aviation and transport insurance), and reinsuran ce 
and retrocession  
Unbound.  
LT: 
Life insurance, non -life insurance (except for 
maritime and aviation insurance), and insurance 
intermediation  
Unbound.  
Maritime and aviation insurance, reinsurance and 
retrocession and services auxiliary to insurance: 
None.  
MT: 
Marine, aviation and transport insurance, 
reinsurance and retrocession, and insurance 
intermediation  
None.  
Life insurance, non -life insurance (except for 
marine, aviation and transport insurance), 
reinsurance and retrocession (except for marine, 
aviation and transport reinsurance), and services 
auxiliary to insurance  
Unbound.  
PL: 
Unbound except for the reinsurance, the 
retrocession and insurance of goods in international 
trade.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
SI: 
Marine, aviation and transport insurance  
Insurance activities provided by mutual insurance 
institutions are limited to incorporated companies 
established in the Republic of Slovenia.  
Life insurance, non -life insurance (except marine, 
aviation and transport insurance), reinsurance and 
retrocession, insurance intermedi ation, and 
services auxiliary to insurance  
Unbound.  
2)  
CY, EE, LV, LT:  
None.  
MT: 
Life insurance, non -life insurance, and reinsurance 
and retrocession  
None.  
Insurance intermediation and services auxiliary to 
insurance  
Unbound.  
PL: 
Unbound except for the reinsurance, the 
retrocession and insurance of goods in international 
trade.  
SI: 
Marine, aviation and transport insurance  
Insurance activities provided by mutual insurance 
institutions are limited to incorporated companies 
established in the Republic of Slovenia.  
Life insurance and non -life insurance (except 
marine, aviation and transport insurance)  
Unbound.  
Reinsurance and retrocession  2) 
CY, EE, LV, LT:  
None.  
MT: 
Life insurance, non -life insurance, and reinsurance and 
retrocession  
None.  
Insurance intermediation and services auxiliary to 
insurance  
Unbound.  
PL: 
Unbound except for the reinsurance, the retrocession 
and insurance of goods in international trade.  
SI: 
Marine, aviation and transport insurance, reinsurance 
and retrocession, insurance intermediation, and 
services auxiliary to insurance  
None.  
Life insurance and non -life insurance (except marine, 
aviation and transport insurance)  
Unbound.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Reinsurance companies in the Republic of Slovenia 
have priority in the collection of insurance 
premiums.  
In case that  these companies are not able to 
equalise all risks, these can be reinsured and 
retroceded abroad. (None upon the adoption of the 
new law on Insurance Companies).  
Insurance intermediation and services auxiliary to 
insurance  
None.  
3) 
CY: 
Life and non -life insurance  
No insurer can operate in or from within the 
Republic of Cyprus unless so authorised by the 
Superintendent of Insurance, in accordance with 
the Insurance Companies Laws.  
Foreign insurance companies can operate in the 
Republic of Cyprus through the establishment of a 
branch or an agency. The foreign insurer must 
have been authorised to operate in his country of 
origin before authorised to establish a branch or 
agency.  
Participation of non -residents in insurance 
companie s, incorporated in the Republic of Cyprus, 
requires the prior approval of the Central Bank. The 
extent of foreign participation is determined on a 
case by case basis in accordance with economic 
needs.  
Reinsurance and retrocession  
No company can operate as a reinsurer within the 
Republic of Cyprus unless so authorised by the 
Superintendent of Insurance.  
Investment by non -residents in reinsurance 
companies requires the prior approval of the 
Central Bank. The share of foreign participation in 
the capital of lo cal reinsurance companies is 
determined on a case -by-case basis. Currently 
there is no local reinsurance company.  3) 
CY, LV, LT, MT, PL:  
None.  
EE: 
Life and non -life insurance  
None, except the management body of an insurance 
joint-stock company with foreign  capital participation 
may include citizens of foreign countries in proportion 
to the foreign participation, but not more than half of 
the members of the management group; the head of 
the management of a subsidiary or an independent 
company must permanentl y reside in Estonia.  
Reinsurance and retrocession, insurance 
intermediation and services auxiliary to insurance  
None.  
SI: 
Life insurance, non -life insurance, and reinsurance and 
retrocession  
None.  
Insurance intermediation and services auxiliary to 
insurance  
For sole proprietors a residence in the Republic of 
Slovenia is required.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
EE, LV, LT:  
None.  
MT: May be made subject to economic needs test.  
PL: Establishment only in a form of joint stock 
company after obtaining a licence – except 
for insurance intermediation services where 
horizontal measures apply. After 1 January 
1999 or the date of entry into force of the 
Fifth Protocol, whichever is later, market 
access through licensed branches will be 
allowed.  
A permit is required for the acquisition of 
shares or rights resulting from shares of any 
company which is shareholder of at least 
15% of shares of insurance company - this 
requirement ceases to apply as of 1  January 
1999 or the date of entry into force of  the 
Fifth Protocol, whichever is later. No more 
than 5% of insurance funds can be invested 
abroad.  
A person executing activities of the 
insurance intermediation must possess a 
licence. Local incorporation required for 
insurance intermediaries.  
SI: 
Life and non -life insurance  
Establishment is subject to a licence issued by the 
Ministry of Finance. Foreign persons can establish 
an insurance company only as a joint venture with 
domestic person, where participation of foreign 
persons is limited up to 99  per cent.  
The limitation on the maximum foreign ownership 
shall be abolished with the adoption of the new 
Law on Insurance Companies.  
A foreign person may acquire or increase shares 
in a domestic insurance company subject to a 
prior approval of the Ministry of Finance.  
Ministry of Finance, when issuing a licence or 
approval of acquiring shares in a domestic 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
insurance company, takes into account the 
following criteria:  
- the dispersion of ownership of shares and
the existence of shareholders from different
countries;
- the supply of new insurance products and
the transfer of related know how, if the
foreign investor is an insurance company.
Unbound for foreign participation in insurance 
company under privatisation.  
Membership of the mutual insurance institution is 
limited to companies established in the Republic of 
Slovenia and domestic natural persons.  
Reinsurance and retrocession  
Foreign participation in reinsurance company is 
limited up to a controlling share of the capital. 
(None, except for branches, upon the adoption of 
the new law on Insurance Companies).  
Insurance intermediation and services auxiliary to 
insurance  
For providing consultancy and claim settlement 
services, incorporation is required as a legal entity 
by consent of the Bureau of insurance.  
For actuaries and risk assessment activities 
provision of services through professional 
establishment only.  
Operation is limited to activities referred under 
7A(i) and (ii) of this Schedule.  
4) 
ICT and BV  
CY: 
Life and non -life insurance  
Unbound except as indicated in the horizontal 
section.  4) 
ICT and BV  
CY: 
Life and non -life insurance  
Unbound  except as indicated in the horizontal 
section.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Reinsurance and retrocession  
Unbound except as indicated in the horizontal 
section. Natural persons are not authorised to 
provide reinsurance services.  
EE, LV, LT, MT: Unbound  except as indicated in 
the horizontal section.  
PL: Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitation: Residency requirement for insurance 
intermediaries.  
SI: 
Life insurance, non -life insurance, and rein surance 
and retrocession  
Unbound except as indicated in the horizontal 
section.  
Insurance intermediation and services auxiliary to 
insurance  
Unbound except as indicated in the horizontal 
section and for actuarial and risk assessment 
residence is required i n addition to a qualifying 
examination, membership in the Actuarial 
Association of the Republic of Slovenia and 
proficiency in the Slovene language.  Reinsurance and retrocession  
Unbound except as indicated in the horizontal 
section. Natural persons are not authorised to 
provide reinsurance services.  
EE, LT, MT, SI: Unbound except as indicated in the 
horizontal section.  
LV, PL: None.  
CSS 
CY, EE, LV, LT, MT, PL, SI: Unbound. For CY, 
natural  persons are not authorised to provide 
reinsurance services  CSS 
CY: 
Life and non -life insurance  
Unbound.  
Reinsurance and retrocession  
Unbound. Natural persons are not authorised to 
provide reinsurance services.  
LT, MT, PL,  SI: Unbound.  
EE: Unbound, except as provided in the  horizontal 
section  
LV: None 
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
B. Banking and Other Financial Services  (excluding insurance)
1. CY: It is a statutory requirement and it is applied on a non -discriminatory manner that banks offering services in the Republic of Cyprus must be legal entities. Legal entities
include branches of foreign banks/financial institutions which are registered in Cyprus.
2. CY: Direct or indirect ownership or voting rights in a bank by a perso n and his/her associates may not exceed 10 per cent unless with the prior written approval of the
Central Bank.
3. CY: Further to the above, in the three existing local banks listed in the stock exchange, direct or indirect shareholding or acquisition of s take in their capital by foreign
persons is restricted to 0.5 per cent per individual or organisation and 6.0 per cent collectively.
4. LV: Mode 4: Manager of a branch and a subsidiary of a foreign bank shall be a Latvian tax payer (resident). The commitme nts on presence of natural persons are bound
according to general provisions applicable to all sectors in this list.
5. LT: All subsectors: In mode 3, at least one manager must be Lithuanian citizen.
(v) Acceptance of deposits
and other repayable
funds from the public
(vi) Lending of all types,
including consumer
credit, mortgage credit,
factoring and financing
of commercial
transaction
(vii) Financial leasing
MT: Not committed.  
PL: Not committed.  
(viii) All payment and money
transmission services,
including credit, charge
and debit cards,
travellers cheques and
bankers drafts
MT: Not committed.  1) 
CY: Subsectors (v) to (ix) and (x) (b)  
Unbound/only legal entities licensed by the 
Central Bank may offer banking services in 
the Republic of Cyprus.  
Subsector (x) (e)  
None except as indicated in the horizontal 
section.  
EE: Acceptance of deposits and other repayable 
funds fr om the public  
Requirement of authorisation by Eesti Pank 
and registration under Estonian Law as a 
joint-stock company, a subsidiary or a 
branch.  
EE, LT:  
- The establishment of a specialised
management company is required to
perform the activities of management of
unit trusts and investment companies
(Articles 6 and 13 of UCITS Directive,
85/611/EEC).
- Only firms having their registered office in
the Community can act as depositories of
the assets of investment funds (Articles 8.1
and 15.1 of the UCITS Directive,
85/611/EEC).1) 
CY: Unbound, except for:  
Subsector (x) (e)  
None except as indicated in the horizontal 
section.  
EE, LV, LT, SI:  
None.  
MT: Subsectors (v) and (vi)  
None.  
Subsector (xv)  
Unbound, except for the provision of financial 
information by international providers.  
PL: Unbound, except for:  
Subsector (xv)  
None.  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
(ix) Guarantees and
commitments
MT: Not committed.  
PL: Excluding guarantees and 
commitments of the State 
Treasury.  LV: Unbound, except for:  
Subsectors (xi), (xv) and (xvi)  
 None.  
LT:  Pension fund management  
Commercial presence required.  
(x) Trading for own
account or for account
of customers, whether
on an exchange, in an
over-the-counter
market or otherwise,
the following:
(a) money market
instruments (including
cheques, bills,
certificates of deposits)
(b) foreign exchange
(c) derivative products
including, but not
limited to, futures and
options
(d) exchange rate and
interest rate
instruments, including
products such as
swaps, forward rate
agreements
(e) transferable securities
(f) other negotiable
instruments and
financial assets,
including bullion
CY: Committed only for (x) (b) 
and (e).  
MT: Not committed.  
PL: Only (x) (e) is committed.  MT: Subsectors (v) and (vi)  
None.  
Subsector (xv)  
Unbound, except for the provision of financial 
information by international providers.  
PL: Unbound, except for:  
Subsector (xv)  
Requirement to use the public 
telecommunication network, or the network 
of other authorised operator, in the case of 
cross-border provision of these services.  
SI: None for subsector (xv) and (xvi).  
Unbound except accepting credits 
(borrowing of all types ) and accepting 
guarantees and commitments from foreign 
credit institutions by domestic legal entities 
and sole proprietors. (Remark: consumer 
credits shall be free upon the adoption of the 
new Foreign Exchange Law).  
All above mentioned credit arrangements  
must be registered with the Bank of 
Slovenia. (Remark: this provision shall be 
abolished upon the adoption of the new Law 
on Banking.)  
Foreign persons can only offer foreign 
securities through domestic banks and stock 
broking company. Members of the Slovenian 
Stock Exchange must be incorporated in the 
Republic of Slovenia.  
(xi) Participation in issues
of all kinds of
securities, including2) 
CY: Subsectors (v) to (ix) and (x) (b)  2) 
CY: Unbound, except for:  
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Commitments  
underwriting and 
placement as agent 
(whether publicly or 
privately) and provision 
of services related to 
such issues  
CY: Not committed.  
MT: Not committed.  
PL: Excluding participation in 
issues of Treasury papers.  
SI: Excluding participation in 
issues of Treasury bonds.  
(xii) Money broking
CY: Not committed.  
MT: Not committed.  
PL: Not committed.  Unbound -Residents of Cyprus require 
permission from the Central Bank in 
conformity with the Exchange Control Law for 
borrowing in foreign currency or abroad, for 
placing funds abroad or for obtaining banking 
services tha t require export of funds.  
Subsector (x) (e)  
None except as indicated in the horizontal 
section.  
EE, LV, LT:  
None.  
MT: Subsectors (v) and (vi)  
None 
Subsector (xv)  
Unbound, except for the provision of financial 
information by international providers.  
PL:  Unbound, except for:  
Subsector (xv)  
Requirement to use the public 
telecommunication network, or the network 
of other authorised operator, in the case of 
consumption abroad of these services.  Subsector (x) (e)  
None except as indicated in the horizontal 
section.  
EE, LV, LT, SI:  
None.  
MT: Subsectors (v) and (vi)  
None.  
Subsector (xv)  
Unbound, except for the provision of financial 
information by international providers.  
PL: Unbound, except for:  
Subsector (xv)  
None.  
(xiii) Asset management,
such as cash or
portfolio management,
all forms of collective
investment
management, pension
fund management,
custodial, depository
and trust services
CY: Not committed.  
MT: Not committed.  
PL: Only portfolio management 
services.  SI: None for subsectors (xv) and (xvi).  
Unbound except accepting credits 
(borrowing of all types ) and  accepting 
guarantees and commitments from foreign 
credit institutions by domestic legal entities 
and sole proprietors. (Remark: consumer 
credits shall be free upon the adoption of the 
new Foreign Exchange Law).  
All above mentioned credit arrangements 
must be registered with the Bank of 
Slovenia. (Remark: this provision shall be 
abolished upon the adoption of the new Law 
on Banking.)  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
SI: Excluding pension fund 
management.  
(xiv) Settlement and clearing
services for financial
assets, including
securities, derivative
products, and other
negotiable instruments
CY: Not committed.  
MT: Not committed.  
PL: Not committed.  Legal entities established in the Republic of 
Slovenia can be depositories of the assets of 
Investments Funds.  
(xv) Provision and transfer
of financial information,
and financial data
processing and related
software by suppliers of
other financial services
CY: Not committed.  
(xvi) Advisory,
intermediation and
other auxiliary financial
services on all the
activities listed in
subparagraphs (v)
through (xv), including
credit reference and
analysis, investment
and portfolio research
and advice, advice on
acquisitions and on
corporate restructuring
and strategy
CY: Not committed.  
MT: Not committed.  
PL: Advisory and othe r 
auxiliary financial services 
only in relation to the 3) 
EE, LV:  
- The establishment of a specialised
management company is required to
perform the activities of management of
unit trusts and investment companies
(Articles 6 and 13 of UCITS Directive,
85/611/EEC).
- Only firms having their registered office in
the Community can act as depositories of
the assets of investment funds (Articles 8.1
and 15.1 of the UCITS Directive,
85/611/EEC).
CY: Subsectors (v) to (ix ) and (x) (b)  
For new banks the following requirements 
apply:  
(a)A licence is required from the Central
Bank for the carrying out of banking
business. The Central Bank in granting a
licence may apply an economic needs
test.
(b) Branches of foreign banks must be
registered in Cyprus under the Companies
Law and licensed under the Banking Law.3) 
CY: Subsectors (v) to (ix) and (x) (b)  
None once established and licensed.  
Subsector (x) (e)  
A brokerage firm may only be registered as a 
member of the Cyprus Stock Exchange if it has 
been established and registered in accordance 
with the Companies Law of Cyprus.  
EE, LV, LT, PL, SI: None.  
MT: Unbound, except for:  
Subsectors (v), (vi) and (xv)  
None.  
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activities committed for 
Poland.  Subsector (x) (e)  
Only members (brokers) of the Cyprus Stock 
Exchange can undertake business pertaining 
to securities brokerage in Cyprus. Firms 
acting as brokers must only employ 
individuals who can act as brokers provided 
that they are appropriately licensed. Banks 
and In surance companies may not undertake 
brokerage business. However,  their 
subsidiary brokerage firms may do so.  
SI: Excluding advisory, 
intermediation and other 
auxiliary financial services 
related to participation in 
issues of Treasury and to 
pension fund management.  LV: Subsector (xi)  
The Bank of Latvia (Central Bank) is a 
financial agent of the government in the T -
bills market.  
Subsector (xiii)  
Pension fund management is provided by 
State monopoly.  
LT:  None, except as indicated in horizontal part of 
section “Banking and Other Financial 
Services”, and for:  
Subsector (vii)  
Financial leasing can be reserved for special 
financial institutions (such as banks and 
insurance companies). None as of 1 January 
2001, except as indicated in horizontal part of 
section “Banking and Other Financial 
Services”.  
Subsector (xiii)  
Establishment only as Public Stock 
Corporations (AB) and Close Corporations 
(UAB) which should be founded in closed 
manner (when all initially issued stock are 
acquired by incorporators). For the purpose 
of asset management, the establishment of 
a speciali sed management company is 
required. Only firms having their registered 
office in Lithuania can act as the depositories 
of the assets. As indicated in horizontal part 
of section “Banking and Other Financial 
Services”.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
MT: Unbound, except for:  
Subsectors (v) and (vi)  
Foreign -owned credit and other financial 
institutions may operate either in the form of 
a branch or a local subsidiary. Authorisation 
may be made subject to economic needs test.  
PL: Subsectors (v), (vi), (viii) and (ix) (excluding 
guarantees and commitments of the State 
Treasury)  
Establishment of a bank only in a form of 
joint-stock company. System of permits in 
relation to establishment of all banks based 
on prudential grounds. After 1 January 1999 
or the date of entry into force of the Fifth 
Protocol, whichever is later, market access 
through licensed branches will be allowed. 
Nationality requirement for some – at least 
one – of the bank executives.  
Subsectors (x) (e), (xi) (excluding 
participation in issues of Treasury papers), 
(xiii) (only portfolio management services)
and (xvi) ( advisory and other auxiliary 
financial services only in relation to the 
activities committed for Poland. ) 
Establishment, after obtaining a licence, only 
in a form of joint -stock company or a branch 
of foreign legal entity providing securities 
services.  
Subsector (xv)  
Requirement to use the public 
telecommunication network, or the network 
of other authorised operator, in the case of 
cross-border provision and/or consumption 
abroad of these services.  
SI: None for subsectors (xv) and (xvi).  
Establishment of all types of banks are 
subject to a licence of the Bank of Slovenia.  
Foreign persons may become shareholders 
of banks or acquire additional shares of 
banks only subject to prior approval of the 
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Commitments  
Bank of Slovenia. (Remark: this provision 
shall be abolished upon the adoption of the 
new Law on Banking.)  
Under license of the Bank of Slovenia, 
banks, subsidiaries and branches of foreign 
banks can be permitted to provide all or 
limited banking services, depending on the 
amount of the capital.  
When considering issuing a licence to a bank 
to set up as a wholly -owned or with a 
majority of foreign investors or approval of 
acquiring additional shares of banks; the 
Bank of Slovenia shall take into account the 
following guidelines58: 
-the existence o f investors from different
countries;
-the opinion of the foreign institution in
change of banking supervision.
(Remark: this provision shall be
abolished on the adoption of the new Law
on Banking.)
Unbound in relation to foreign participation 
in banks under privatisation.  
Branches of foreign banks must be 
incorporated in the Republic of Slovenia and 
have legal personality.  
(Remark: this provision shall be abolished 
upon the adoption of the new Law on 
Banking .) Unbound  with respect to all types 
of mortgage banks, savings and loans 
institutions.  
Unbound with respect to establishment of 
private pension funds (non -compulsory 
pension funds).  
58 Besides the amount of the capital the Bank of Slovenia shall, when considering issuing an unlimited or a limited banking lice nce also take into account th e following 
guidelines (for both domestic and foreign applicants)  
- the national -economic preferences for certain banking activities;
- the existing regional coverage of the Republic of Slovenia by banks;
- the actual bank's performance of activities compared to those stipulated by the existing licence.
(Remark:  this provision shall be abolished upon the adoption of the new Law on Banking.)
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Management Companies are commercial 
companies established solely for the purpose 
of managing investment funds.  
Foreign persons may directly or indirectly 
acquire a maximum up to 20 per cent of 
shares or voting rights of management 
companies; for a larger percentage an 
approval of the Securities Market Agency is 
required.  
An Authorised (privatisation) Investment 
Company is an investment company 
established solely for the purpose of  
gathering the ownership certificates 
(vouchers) and the purchase of shares 
issued in accordance with regulations on 
ownership transformation. An Authorised 
Management Company is established solely 
for the purpose of managing the authorised 
investment comp anies.  
Foreign persons may directly or indirectly 
acquire a maximum up to 10 per cent of 
shares or voting rights of Authorised 
(privatisation) Management Companies; for 
a larger percentage an approval of the 
Securities Market Agency is required with 
the consent of the Ministry of Economic 
Relations and Development.  
Investments of the Investments Funds into 
securities of foreign issuers are limited to 10 
per cent of the investments of the 
Investments Funds. Such securities shall be 
listed on those  stock exchanges previously 
determined by the Securities Market Agency.  
Foreign persons may become shareholders 
or partners in a Stock Broking Company up 
to 24% of the capital of the Stock Broking 
Company by prior approval of the Securities 
Market Agency. (Remark: this provision shall 
be abolished upon the adoption of the new 
Law on Securities Market.)  
Securities of a foreign issuer which have not 
yet been offered in the territory of the 
Republic of Slovenia may only be offered by 
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
a Stock Broking Company or a bank licensed 
to carry out such transactions. Prior to 
launching the offer the Stock Broking 
Company or a bank shall obtain the 
permission of Securities Market Agency.  
The request for this permission to offer 
securities of a foreign issuer in the Republic 
of Slovenia shall be accompanied by draft 
prospectus, documentation that the 
guarantor of the issue of securities of the 
foreign issuer is a bank or a stock broking 
company, except in the case of the issue of 
shares of a fore ign issuer.  
4) 
ICT and BV  
CY: Subsectors (v) to (ix) and (x) (b):  Unbound 
except as indicated in the horizontal section . 
Subsector (x) (e):  Individuals, whether 
acting alone as brokers or employed by 
broker firms as brokers, are required to 
meet the licensing criteria for this purpose.  
EE, LT, MT, SI: Unbound except as indicated in 
the horizontal section.  
LV: Unbound except as indicated in the 
horizontal section and in the horizontal 
section of the sector “Banking and Other 
Financial Services”.  
PL: Subsectors (v), (vi), (viii) and (ix) : Unbound 
except as indicated in the horizontal section. 
Nationality requirement for some – at least 
one – of the bank executives.  
Subsectors (x) (e) , (xi), (xiii), (xv), (xvi):  
Unbound except as indicated in the 
horizo ntal section.  
CSS 
EE, LV, LT, MT, PL, SI: Unbound.  
CY: Subsectors (v) to (ix) and (x) (b):  Unbound 
Subsector (x) (e):   Unbound. 
Individuals, whether acting alone as brokers 4) 
ICT and BV  
CY: Subsectors (v) to (ix) and (x) (b): Unbound 
except as indicated in the horizontal section. 
For bank foreign employees residence and work 
permit required.  
Subsector (x) (e):  Unbound  
EE, LT, MT, SI:  Unbound except as  indicated in the 
horizontal section.  
LV: None except as indicated in the horizontal 
section and in the horizontal section of the 
sector “Banking and Other Financial Services”.  
PL: None.  
CSS 
LT, MT, PL, SI: Unbound.  
EE: Unbound, except as provided in the  horizontal 
section  
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WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
or employed by broker firms as brokers, are 
required to meet the licensing criter ia for 
this purpose.  LV: None except as indicated in the horizontal section 
and in the horizontal section of the sector 
“Banking and Other Financial Services”.  
CY: Subsectors (v) to (ix) and (x) (b):  Unbound. 
For bank foreign employees  residence and work 
permit required.  
Subsector (x) (e):   Unbound  
8. HEALTH SERVICES AND
SOCIAL SERVICES
A. Hospital Services
(all Member States
except LV, PL and SI:
CPC 9311.
LV,  PL  and SI: only
Private hospital and
sanatorium services -CPC
9311)1)All Member States except HU: Unbound
HU: None
2)All Member States except CY, CZ, FI,  MT, SE,
SK: None
CY, CZ, FI, MT, SE, SK: Unbound1)All Member States except HU: Unbound
HU: No ne
2)All Member States except CY, CZ, FI, MT, SE, SK,
SI: None
CY, CZ, FI, MT, SE, SK: Unbound
SI:  Subject to authorization by Institute for
Health Insurance of the Republic of Slovenia
("Zavod za zdravstveno zavarovanje").
3)All Member States except AT, BE, CY,  CZ, ES,
FR, FI, IT, LU, MT, LT, LV, NL, PT, PL, SE, SI,
SK: None
CY, CZ, FI, MT, SE, SK: Unbound.
AT: Limitation of the number of beds;
authorization  required according to the national
health -service plan is based on the criteria of
need;  when authorizing the establishment of
hospitals due consideration on a case -by-case
basis is taken of the density of population,
existing facilities, traffic infrastructure,
topographical conditions and the d istance
between hospitals .3)All Member States except CY, CZ, EE, FI, LT, MT,
PL, SE, SI, SK: None
CY, CZ, FI, MT, SE, SK: Unbound.
EE: None except professionals trained outside
Estonia are required to present a certificate of
auxiliary training courses  of Tartu University. This
requirement also applies to Estonian nationals
trained abroad.
LT: None, except foreign private establishment
and their consumers may not be entitled to
receive financial support from public resources,
including usage of public medical insurance funds.
BE:  The number of beds and use of heavy
medical equipment is limited on the basis of  a
health plan.  The needs test is in function of the
degree of specialization, their capacity and
equipment.  The criteria are fixed, arithmetical
rules or formulae designed to calculate the
needs in function of the population, age scale,
death rate and g eographical spreadPL: Foreign private establishment and their service 
consu mers may not be entitled to receive financial 
support from public resources.  
SI: Foreign private establishment and their service 
consumers may not be entitled to receive financial 
support from public resources including usage of 
public medical insurance p rogrammes.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
ES:  Prior authorization is required by the 
"Comunidades Autónomas" based on an 
economic needs test taking into account the 
population and already existing healthservices 
in the given health regions.  
FR, IT, LU:  The number of beds aut horized is 
limited by a health services plan established on 
the basis of needs.  
FR, IT, LU, PT:  Equipment of heavy material is 
limited by a health services plan established on 
the basis of needs.  
IT:  Private health and sanitary services need 
authorization by local health authorities.  
Criteria are based on a ratio in function of 
population.  
NL:  Quantitative economic needs test fixed by 
a health plan allowing for a maximum number 
of beds related to the population of each health 
region.  
LV: The head, or his deputy, of the health 
facility should be qualified as a medical doctor. 
All the limitations pertaining to medical, and 
dental services, as well as services of midwives 
and nurses are applicable. Private hospital 
services need authorization by local health 
authorities. The number of beds and use of 
heavy medical equipment is based on the needs 
of population, age scale and death rate.  
LT: None, except authorization by health 
authorities is required which is based on a 
health services plan established in function of 
needs, taking into account the population and 
already existing health services.  
PL: Head, or his deputy, of the health facilit y 
should meet qualifications of medical doctor. All 
the limitations pertaining to medical, and dental 
services, as well as services of midwives, 
nurses are applicable.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
SI: Authorization by health authorities; when 
authorizing the establishment of hospitals due 
consideration on a case -by-case basis is taken 
of the density of population, existing facilities, 
transport infrastructure, specialization and the 
distance between hospitals. Entry into public 
Health network is subject to concession from 
Institute for Health Insurance of the Republic of 
Slovenia.  
4)ICT and BV :
All Member States except CY, CZ, FI, MT, SE,
SK:  Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
EL:  Condition of nationality for public 
hospitals.  
FR:  Access to management functions is 
subject to prior authorization.  In granting 
the authorization conditions such as 
professional experience and skills, 
availability of local managers and degre e 
of specialization required, are taken into 
consideration.  
LV: The head, or his deputy, of the health 
facility should be qualified as a medical 
doctor. All the limitations pertaining to 
medical, and dental services, as well as 
services of midwives  and nurses are 
applicable.  
PL: Head, or his deputy, of the health 
facility should meet qualifications of 
medical doctor. All the limitations 
pertaining to medical, and dental services, 
as well as services of midwives, nurses are 
applicable.  
CY, C Z, FI, MT, SE, SK: Unbound.  4)ICT and BV :
All Member States except CY, CZ, FI, LV, MT, PL,
SE, SK: Unbound except as indicated in the
horizontal section:
LV, PL: None
CY, CZ, FI, MT, SE, SK: Unbound.
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS:  
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
LV: None  
B.Other human health services
(AT and SI: provided 
though residential 
health facilities like 
health resort hotels and 
therapeutic bath 
services - CPC 93193.  
EE: CPC 9319 other 
than 93191)  1)All Member States except HU: Unbound
HU: None
2) 3) All Member States except AT, EE, HU , SI:
Unbound
AT, EE, HU, SI: None1) All Member States except HU: Unbound
HU: None
2) All Member States except AT, EE, HU , SI: Unbound
AT, EE, HU, SI: None
3)All Member States except AT, EE, HU , SI:
Unbound
AT, HU, SI: None
EE: None except professionals trained outside
Estonia are required to present a certificate of
auxiliary training courses of Tartu University. This
requirement also applies to Estonian nationals
trained abroad.
4)ICT and BV
All Member States except AT, EE, HU, SI:
Unbound.
AT, EE, HU, SI: Unbound except as indicated in
the horizontal section4)ICT and BV :
All Member States except AT, EE, HU, SI:
Unbound.
AT, EE, HU, SI: Unbound except as indicated in
the horizontal section
CSS:
All Member States:  UnboundCSS:
All Member States except EE:  Unbound
EE: Unbound except as indicated in the 
horizontal section  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
C. Social Services
(All Member States
except AT, EE, LT and
LV: Only Convalescent
and Rest Houses, Old
People's Homes.
AT and EE:  all CPC 933.
LT: only privately
funded -part of CPC 933)1)All Member States except LT and LV: Unbound
LT, LV: None
2)All Member States except CZ, FI, HU, MT, PL,
SE, SI, SK: None
CZ, FI, HU, MT, PL, SE, SI, SK: Unbound
3)All Member State s except CZ, FR, FI, HU, MT,
PL, SE, SI, SK: None
FR:  Provision of services is permitted by the
competent authorities according to local needs.
CZ, FI, HU, MT, PL, SE, SI, SK: Unbound1)All Member States except LT and LV: Unbound
LT, LV: None
2)All Member States except CZ, FI, HU, MT, PL, SE,
SI, SK: None
CZ, FI, HU, MT, PL,, SE, SI, SK: Unbound
3)All Member States except CZ, EE, FI, HU, MT, PL,
SE, SI, SK: None
EE: None except professionals trained outside
Estonia are required to present a certi ficate of
auxiliary training courses of Tartu University. This
requirement also applies to Estonian nationals
trained abroad.
CZ, FI, HU, MT, PL, SE, SI, SK: Unbound
4)ICT and BV :
All Member States except CZ, FI, HU, MT, PL,
SE, SI, SK:  Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
AT: commercial presence required  
FR:  Access to management function is 
subject to prior authorisation.  In granting 
the authorisation conditions such as 
professional experience and skills, 
availability of local managers and degree 
of specialisation required, are taken into 
consideration.  
CZ, FI, HU, MT, PL, SE, SI, SK: Unbound  4)ICT and BV :
All Member States except CZ, FI, HU, LV, MT, PL,
SE, SI, SK: Unbound except as indicated in the
horizontal section:
LV: None
CZ, FI, HU, MT, PL, SE, SI, SK: Unbound.
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
LV: None  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
D. Other (health related services) 1) All Member States except HU: Unbound
HU: None
2) All Member States except EE, HU: Unbound
EE, HU: None
3) All Member States except EE, HU: Unbound
EE, HU: None
4)ICT and BV
All Member States except HU:  Unbound
HU: Unbound except as indicated in the
horizontal section1) All Member States except HU: Unbound
HU: None
2) All Member States except EE, HU: Unbound
EE, HU: None
3) All Member States except EE, HU: Unbound
EE: None except professionals trained outside
Estonia are required to present a certificate of
auxiliary training courses of Tartu University. This
requirement also applies to Estonian nationals
trained abroad.
HU: None
4)ICT and BV :
All Member States except HU: Unbound
HU: Unbound except as indicated in the horizontal
section
CSS:  
All Member States:  Unbound  CSS:
All Member States except EE: Unbound
EE: Unbound except as indicated in the
horizontal section.  
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Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
9. TOURISM AND TRAVEL
RELATED SERVICES
A. Hotels, Restaurants  and
Catering  (CPC 641,  642, 643)
(excluding catering in 
transport services sector 
except in AT, HU, FI, 
SE) 
(CZ, PL: Hotels and 
Restaurants CPC 641 – 
642) 1) All Member States except AT, CY, CZ, EE, FI,
HU, LV, LT, MT, PL, SI, SK: Unbound except for
catering: None
EE, FI, HU: None
AT, CY, CZ, LV, LT, MT, PL, SK, SI: Unbound
2)All Member States except CY: None
CY: Unbound
3)All Member States except CY, ES, EL, IT, LT,
PT, SI: None
ES, EL, PT:  Authorization can be denied in
order to protect areas of particular historic and
artistic interest.
IT: Economics needs tests applied on a national
treatment basis on bars, cafes and restaurants.
The economics needs test, when applied, sets a
limit on the number of service providers. Main
criteria: the number of and impact on existing
service providers, population density,
geographic spread, impact on t raffic conditions
and creation of new employment.
LT: Limitations on access to establish a
commercial presence in environmental
protected zones
SI:  None other than location in the protected
areas of particular historic and artistic interest
and within n ational or landscape parks is
subject to authorization which can be denied.
CY: Unbound1) All Member States except AT, CY, CZ, EE, FI, HU,
LV, LT, MT, PL, SE, SI, SK: Unbound except for
catering: None
EE, FI, HU, SE: None
AT, CY, CZ, LV, LT, MT, PL, S K, SI: Unbound
2)All Member States except CY: None
CY: Unbound
3)All Member States except CY: None
CY: Unbound
4)ICT and BV :
All Member States except CY, MT:  Unbound
except as indicated in the horizontal section
and subject to the following specific limitations:
FR: Cafés and bars: condition of 
nationality.  
CY, MT: Unbound  4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section
FI, LV, PL:  None
CY, MT:  Unbound
Page 166
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS:  
All Member States:  Unbound  CSS:  
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
LV: None  
B. Travel Agencies and
Tour Operators Services
(All Member States
except CZ, HU,LT, LV,
MT, PL, SI, SK:
including tour
managers) (CPC 7471)1)All Member States except CY, CZ, HU, MT, PL,
SE, SI, SK: None
CY, CZ, HU, MT, SK: Unbound
PL, SI: Commercial presence required
SE: Requirement of establishment.
2)All Member States except CY, PL: Non e
PL: Commercial presence required
CY: Unbound
3)All Member States except BE, CY, FI, IT, PT,
SE: None
BE: Authorization for non -EC incorporated
companies to act as travel agencies is possible
only if the company has a permanent base in
Belgium ( siège d'opérations permanent) and if
the person directing the daily operations (or the
person asking for the authorization) is an EC
national.1)All Member States except CY, CZ, MT, PL, SI, SK:
None
CY, CZ, MT, SK: Unbound
PL, SI: Commercial presence requ ired
2)All Member States except CY, PL: None
PL: Commercial presence required
CY: Unbound
3)All Member States except CY: None
CY: Unbound
FI: Licence of the National Consumer 
Administration is required.  Licence may 
be granted only to Finnish citizens and 
Finnish registered organizations.  
IT: Economic needs test.  
PT: Requirement of constitution of a 
commercial company having its corporate 
base in Portugal.  
SE: Requirement of establishment.  
CY:  Unbound  
Page 167
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV :
All Member States  except CY:  Unbound except
as indicated in the horizontal section and
subject to the following specific limitations:
EL: Access limited to two persons per 
entity.  
FI: Licence of the National 
Consumer Administration is required.  
Licence may be gran ted only to Finnish 
citizens and Finnish registered 
organizations.  
SI: Commercial presence required  
CY, :  Unbound 4)ICT and BV :
All Member States except CY, FI, LV, PL: Unbound
except as indicated in the horizontal section, and
subject to the fol lowing specific limitations:
SI: Commercial presence required  
FI, LV, PL: None  
CY:  Unbound  
CSS:  
All Member States except AT, BE, DE, DK, FI, 
IT, IE, SE:  Unbound.  
AT, BE, DE, DK, IT, FI, IE, SE: Unbound except 
as indicated in the horizontal section and 
subject to the following specific limitations:  CSS: 
All Member States except CY, CZ,  HU, LT, LV, MT, 
PL, SI, SK:  Unbound except as indicated in the 
horizontal section  
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound  
LV: None  
AT, BE, DE, DK, FI, IT, IE, SE:  Unbound 
except for tour managers (persons whose 
function is to accompany a tour group of a 
minimum of 10 persons, without acting as 
guides in specific locations) where for AT, 
BE, DE, DK, IT, IE, SE:  professional 
certifica te and three years' professional 
experience.  
IT: Compliance with an economic needs 
test is required  
C. Tourist Guides Services
(CPC 7472)1)All Member States except AT, CY, CZ, HU, IT,
LT, MT, PL, PT, SK, SI: None
AT, CY, CZ, HU, IT, LT, MT, PL, PT, SK, SI:
Unbound.
2)All Member States except CY, HU, LT, MT, PL,
SI None1)All Member States except AT, CY, CZ, HU, LT, MT,
PL, SK, SI: None
AT, CY, CZ, HU, LT, MT, PL, SK, SI: Unbound
2)All Member States except CY, H U, LT, MT, PL, SI:
None
CY, HU, LT, MT, PL, SI: Unbound
Page 168
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CY, HU, LT, MT, PL, SI: Unbound  
3)All Member States except CY, HU, LT, MT, PL,
SI: None
CY, HU, LT, MT, PL, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, HU, LT, MT,
PL, SI, SK:  Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
ES, IT: The right to exercise the 
profession is reserved for the local 
organisations of  tourist guides.  
EL, ES, FR, IT, PT:  Access to the activity 
is subject to condition of nationality.  
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound  3)All Member States except CY, HU, LT, MT, PL, SI:
None
CY, HU, LT, MT, PL, SI: Unbound
4)ICT and BV :
All Member States except CY, CZ, FI, LV, LT, MT,
PL, SI, SK: Unbound except as indicated in the
horizontal section
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound
FI, LV: None
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
LV: None  
D. Other 1)All Member States except LV: Unbound
LV: None
2)All Member States except LV: Unbound
LV: None
3)All Member States except LV: Unbound
LV: None
4)ICT and BV ;
All Member States except LV: Unbound
LV: Unbound, except as indicated in the
horizontal section1)All Member States except LV: Unbound
LV: None
2)All Member States except LV: Unbound
LV: None
3)All Member States except LV: Unbound
LV: None
4)ICT and BV
All Member States except LV: Unbound
LV: None
CSS
All Member States: UnboundCSS 
All Member States except LV:  Unbound  
LV: None  
Page 169
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
10. RECREATIONAL,
CULTURAL AND
SPORTING SERVICES
(other than Audio -visual
Services)
A. Entertainment Services
(including Theatre, Live
Bands and Circus 
Services) ( CPC 9619)  
EE: only includes (a) 
CPC 9619 except 
CPC 96199, and (b) 
cinema theatre services 
(part of CPC 96199)  
LV: only includes cinema 
theatre operation 
services (part of 
CPC 96199)  1)All Member States except AT, SE: Unbound
AT, SE: None
2)All Member States except CY, CZ , FI, LT, MT,
PL, SI, SK:  None
CY, CZ , FI, MT, PL, SI, SK: Unbound
LT: Unbound except for cinema theatre
operation services (part of CPC 96199)  
3)All Member States except CY, CZ, EE, FI, LT,
MT, PL, SI, SK: None.
CY, CZ, FI, MT, PL, SI, SK: Unbound
EE: Unbound except for cinema theatre
operation services (part of CPC 96199) 
LT:  None, except prohibition to  establish and 
maintain gambling houses, to organise 
gambling games59.  1)All Member States except AT, HU,  SE: Unbound
AT, HU, SE: None
2)All Member States except CY, CZ, EE, FI, LT, LV,
MT, PL, SI, SK: None
EE: Unbound for cinema theatre operation
services (part of CPC 96199)
CY, CZ, FI, LV, LT, MT, PL, SI, SK: Unbound
3)All Member States except CY, CZ, EE, FR, FI, IT,
LT, LV, MT, PL, SE, SI, SK: None
CY, CZ, FI, MT,  PL, SI, SK: Unbound.
EE: Unbound except for cinema theatre
operation services (part of CPC 96199).  For 
cinema theatre operation services (part of 
CPC 9 6199): None except for access to 
subsidies, Unbound.  
FR, IT: Unbound for subsidies and any other 
forms of direct and indirect support.  
LV:  None except for access to subsidies: 
Unbound.  
LT: None, except:  
(a) as indicated under market access (also
exception indicated in Part I regarding
prohibition of foreign investments to
lotteries) and
(b)Unbound for subsidies as regards cinema
operation theatre  (part of CPC 96199)
SE:  Targeted financial support to specific local, 
regional or national activities.  
59 Law on Enterprises; supplement 1995  
Page 170
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV :
All Member States except CY, CZ, FI, MT, PL,
SI, SK: Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
FR: Access to management functions is 
subject  to  authorisation by the 
competent authorities. Condition of 
nationality for managers of entertainment 
enterprise if authorisation for more than 
two years is required.  
IT: Economic needs test.  
CY, CZ, FI,  MT, PL, SI, SK: Unbound  4)ICT and BV :
All Member States except CY, CZ, EE, FI, LT, LV,
MT, PL, SI, SK: Unbound except as indicated in the
horizontal section.
CY, CZ, FI, MT, PL, SI, SK: Unbound 
LV: None.  
EE, LT: Unbound except as indicated in  the 
horizontal section. None for cinema theatre 
operation services (part of CPC 96199).  
CSS:  
All Member States except AT, FR:  Unbound 
AT, FR: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations:  
AT: Access is limited to persons whose 
main professional activity is in the field of 
fine arts, deriving the major part of their 
income f rom that activity.  such persons 
shall not exercise any other commercial 
activity in Austria.  CSS: 
All Member States except CY, CZ, EE, HU, LT, LV, 
MT, PL, SI, SK:  Unbound except as indicated in 
the horizontal section  
CY, CZ, HU, MT, LT, PL, SI, SK:  Unbound  
EE: Unbound except as indicated in the horizontal 
section. None for cinema theatre operation 
services  (part of CPC 96199).  
LV: None  
FR: - The artists have obtained an 
employment contract from an 
authorised entertainment enterprise. 
-The work permit is delivered for a
period not exceeding nine months
renewable for a duration of three
months.
-Compliance with an Economic Need
Test is required.
The entertainment enterprise must 
pay a tax to the International Migration 
Office.  
Page 171
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
B. News and Press Agency
Services  (CPC 962)1)All Member States except CY, CZ, EE, HU, LT,
MT, PL, SI, SK: None
CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound
2)All Member States except CY, CZ, HU, LT,
MT, PL, SI, SK: None
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound
3)All Member States except CY, CZ, EE, FR, IT,
HU, LT, MT, PT, PL, SI, SK: None
FR:  Foreign participation in companies
publishing publications in the French language
may not exceed 20 per cent of the capital or of
voting rights in the company.  Press agencies:
Unbound.
IT:  Special anti -concentration rules operate in
the daily press and broadcasting sectors;
specific limits are fixed to multimedia
ownership. Foreign companies may not control
publishing or broadcasting companies: foreign
equity participation limited to 49 per cent.
PT: Foreign participation, whether by natural or
juridical persons, in the capital of publishing
companies, including newspapers, is limited to
10 per cent, without voting rights.  News
companies, incorporated in Port ugal in juridical
form of "Sociedade Anónima", must have the
social capital in the form of nominal stock.
CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound  1)All Member States except CY, CZ, EE, HU, LT, MT,
PL, SE, SI, SK: None
SE: Residency requirements for  publisher and
owner of publishing or printing company.
CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound
2)All Member States except CY, CZ, HU, LT, MT, PL,
SI, SK: None
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound
3)All Member States except CY, CZ, EE, HU, LT, MT,
PL, SE , SI, SK: None
SE: Residency requirements for publisher and
owner of publishing or printing company.
CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, HU, LT, PL,
SI, SK: Unbound except as indicated in the
horizontal section and subject to the following
specific limitations:
PT:  Nationality requirement for 
administrators and managers.  
CY, CZ, HU, LT, MT, PL, SI, SK:  Unbound  4)ICT and BV :
All Member States except CY, CZ, FI, HU, LT, LV,
MT, PL, SI, SK: Unbound except as indicated in 
the horizontal section  and subject to the 
following limitations:  
SE: Residency requirements for publisher 
and owner of publishing or printing 
company.  
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
FI, LV:  None 
Page 172
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS: 
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
LV: None  
C. Libraries, archives,
museums and other
cultural services
(CPC 963)1)All Member  States except AT: Unbound
AT:  None
2)All Member States except AT, EE: Unbound
AT, EE:  None
3) All Member States except AT, LT: Unbound
AT: None
LT:  Licenses for researching, reservation and
restoration of the immovable cultural 
values, for prep aration of the conditions, 
programmes and projects of such works, 
for preservation  and restoration of 
movable cultural values are necessary.  
4)ICT and BV :
All Member States except in AT, EE: Unbound
AT, EE: Unbound except as indicated in the
horizon tal section1)All Member States except AT: Unbound
AT: None
2)All Member States except AT, EE: Unbound
AT, EE: None
3) All Member States except AT, LT: Unbound
AT:  None
 LT: None except as under market access.  
4)ICT and BV :
All Member States except in AT, EE, LT: Unbound
AT, EE, LT: Unbound except as indicated in the
horizontal section
CSS:
All Member States:  UnboundCSS:
All Member States except EE: Unbound
EE:  Unbound except as indicated in the 
horizontal section  
D. Sporting and Other
Recreational Services
(All Member States
except AT, FI, HU, LT
SE and SI: CPC 9641,
96491, excluding
gambling and betting
services.1)All Member States except for CY, CZ, EE, LV,
MT, PL, SK: None
CY, CZ, EE, LV, MT, PL, SK: Unbound
2)All Member States except CZ, LV, MT, PL, SK:
None
CZ, LV, MT, PL, SK: Unbound1)All Member States except for CY, CZ, EE, LV, MT,
PL, SK: None
CY, CZ, EE, LV, MT, PL, SK: Unbound
2)All Member States except CZ, LV, MT, PL, SK:
None
CZ, LV, MT, PL, SK: Unbound
Page 173
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
AT: CPC 964 excluding 
ski school services and 
mountain guide 
services, gambling and 
betting serv ices. 
FI: CPC 964, except as 
regards i.e. gambling, 
coin machines and like 
activities.  
LT: (CPC 964) (except 
CPC 96492 – gambling 
and betting services)  
SE: CPC 964 except for 
gambling activities.  
SI: CPC 9641, 96491,  
other than ski school 
services, s ki and 
mountain guide 
services, gambling and 
betting services ) 3)All Member States except CY, CZ, EE, LV, MT,
PL, SK: None
CY, CZ, EE, LV, MT, PL, SK: Unbound
4)ICT and BV :
All Member Stated except CY, CZ, LV, MT, PL,
SK: Unbound except as indicated in the
horizontal section and subject to the following
specific lim itations:
IT:  Economic needs test.  
CY, CZ, LV, MT, PL, SK: Unbound  
CSS:  
All Member States:  Unbound  3)All Member States except CY, CZ, EE, LV, MT, PL,
SE, SK: None
SE:  Targeted financial support to specific local,
regional or national activities
CY, CZ, EE, LV, MT, PL, SK: Unbound
4)ICT and BV :
All Member St ates except CY, CZ, FI, LV, MT, PL,
SK: Unbound except as indicated in the horizontal
section
FI: None
CY, CZ, LV, MT, PL, SK: Unbound
CSS:  
All Member States except EE:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
11. TRANSPORT SERVICES
A. Maritime transport services.
MT: excluding cabotage 
transport  
(a) Passenger
transportation
(CPC 7211);
(b)Freight transportation
(CPC 7212).1)All Member States except LV, MT: Unbound.
LV, MT:  None
2)All Member States except LV, MT: Unbound.
LV, MT:  None
3)All Member States except LV, MT: Unbound.
LV, MT:  None1)All Member States except LV, MT: Unbound.
LV, MT:  None
2)All Member States except LV, MT: Unbound.
LV, MT:  None
3)All Member States except LV, MT: Unbound.
LV, MT:  None
Page 174
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV :
All Member States except LV, MT: Unbound.
LV, MT: Unbound, except as indicated in the
horizontal section4)ICT and BV :
All Member States except LV, MT: Unbound.
LV:  None
MT: Unbound except as indicated in the horizontal
section
CSS 
All Member States: Unbound. CSS
All Member States except LV: Unbound.
LV: None
(d) Maintenance and repair
of vessels
(part of CPC 8868) 1)All Member States except EE, HU, LV:
Unbound.
EE, HU, LV:  None
2)All Member States except EE, HU, LV, SI:
Unbound.
EE, HU, LV, SI:  None
3)All Member States except EE, HU, LV and SI:
Unbound.
EE, HU, LV, SI:  None
4)ICT and BV :
All Member States except EE, HU, LV, SI:
Unbound .
EE, HU, LV, SI: Unbound, except as indicated in
the horizontal section1)All Member States except EE, HU, LV: Unbound.
EE, HU, LV:  None
2)All Member States except EE, HU, LV, SI:
Unbound.
EE, HU, LV, SI:  None
3)All Member States except EE, HU , LV, SI:
Unbound.
EE, HU, LV, SI:  None
4)ICT and BV :
All Member States except EE, HU, LV, SI:
Unbound.
EE, HU, SI: Unbound, except as indicated in the
horizontal section
LV: None
CSS:  
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
Page 175
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
(e) Pushing and towing 
services (CPC 7214)  1)All Member States except LV, LT: Unbound.
LV, LT:  None
2)All Member States except LV, LT: Unbound.
LV, LT:  None
3)All Member States except LV: Unbound.
LV:  None.
4)ICT and BV :
All Member States except LV, LT: Unbound.
LV, LT: Unbound, except as indicated in the
horizontal section1)All Member States except LV , LT: Unbound.
LV, LT:  None
2)All Member States except LV , LT: Unbound.
LV, LT:  None
3)All Member States except LV : Unbound.
LV:  None.
4)ICT and BV :
All Member States except LV, LT: Unbound.
LT:  Unbound, except as indicated in the horizontal
section
LV: None
CSS 
All Member States: Unbound . CSS:
All Member States except LV:  Unbound
LV:  None
(f) Supporting services for
maritime transport,
except for LT, where:
Supporting services for
maritime transport
Ship agency services  (Part
of 7480)1)All Member States except LV, LT: Unbound.
LV, LT:  None
2)All Member States except LV, LT: Unbound.
LV, LT:  None
3)All Member States except LV, LT: Unbound.
LV:  None.
LT: In order to obtain a license to 
establish a  commercial presence a 
manager must speak the Lithuanian 
language  
4) ICT and BV
All Member States except LV, LT: Unbound. 
LV, LT: Unbound, except as indicated in the 
horizontal section  1)All Member States except LV, LT: Unbound.
LV, LT :  None
2)All Member States except LV, LT: Unbound.
LV, LT :  None
3)All Member States except LV, LT: Unbound.
LV, LT:  None.
4)ICT and BV
All Member States except LV , LT: Unbound  
LT: Unbound, except as indicated in the 
horizontal section  
LV: None  
Page 176
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS 
All Member States: Unbound. CSS:  
All Member States except LV:  Unbound  
LV:  None  
B.Internal Waterways Transport
a) Passenger transportation
(CPC 7221)1)All Member States: Unbound
2)All Member States except CZ, LV, SK:
Unbound.
CZ, LV, SK: None
3)All Member States except LV: Unbound.
LV: None1)All Member States: Unbound
2)All Member States except CZ, LV, SK: Unbound.
CZ, LV, SK: None
3)All Member States except LV: Unbound .
LV: None
4)ICT and BV :
All Member States except CZ, LV, SK:
Unbound.4)ICT and BV
All Member States except CZ, LV, SK: Unbound.
Page 177
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CZ, LV, SK: Unbound, except as indicated in 
the horizontal section.  
CSS 
All Member States:  Unbound  CZ, SK: Unbound, except as indicated in the 
horizontal section  
LV:  None  
 CSS  
All Member States except LV: Unbound . 
LV: None  
b) Freight transportation
(CPC 7222)1)All Member States: Unbound
2)All Member States except CZ, LV, SK:
Unbound.
CZ, LV, SK: None
3)All Member States except LV: Unbound.
LV: None1)All Member States: Unbound
2)All Member States except CZ, LV, SK: Unbound.
CZ, LV, SK: None
3)All Member States except LV: Unbound.
LV: None
4)ICT and BV :
All Member States except CZ, LV, SK:
Unbound.
CZ, LV, SK: Unbound, except as indicated in
the horizontal section.
CSS 
All Member States:  Unbound  4)ICT and BV
All Member States except CZ, LV, SK: Unbound.
CZ, SK: Unbound, except as indicated in the
horizontal section
LV: None
CSS 
All Member States except LV: Unbound . 
LV: None  
Page 178
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
d) Maintenance and repair of
vessels (part of CPC 8868)1)All Member States except HU: Unbound,
HU: None1)All Member States except HU: Unbound,
HU: None
2)All Member States except CZ, HU, LV, SK:
Unbound.
CZ, HU, LV, SK: None
3)All Member States except HU, LV: Unbound.
HU, LV: None2)All Member States except CZ, HU, LV, SK:
Unbound.
CZ, HU, LV, SK: None
3)All Member States except HU, LV: Unbound.
HU, LV: None
4)ICT and BV :
All Member States except CZ, HU, LV, SK:
Unbound.
CZ, HU, LV, SK: Unbound, except as indicated
in the horizontal section.
CSS 
All Member States:  Unbound  4)ICT and BV
All Member States except CZ, HU, LV, SK:
Unbound.
CZ, HU, SK: Unbound, except as indicated in the
horizontal section
LV:  None
 CSS
All Member States except LV: Unbound .
LV: None
e) Pushing and towing
services (CPC 7224)1)All Member States: Unbound
2)All Member States except CZ, LV, SK:
Unbound.
CZ, LV, SK: None1)All Member States: Unbound
2)All Member States except CZ, LV, SK: Unbound.
CZ, LV, SK: None
3)All Member States except LV: Unbound.
LV: None
4)ICT and BV :
All Member States except CZ, LV, SK:
Unbound.
CZ, LV, SK: Unbound, except as indicated in
the horizontal section.3)All Member States except LV: Unbound.
LV: None
4)ICT and BV
All Member States except CZ, LV, SK : Unbound.
CZ, SK: Unbound, except as indicated in the
horizontal section
LV:  None
Page 179
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS: 
All Member States:  Unbound  CSS 
All Member States except LV: Unbound . 
LV: None 
f) Supporitng services for
internal waterways (part of
CPC 745)1)All Member States: Unbound
2)All Member States except CZ, LV, SK:
Unbound.
CZ, LV, SK: None1)All Member States: Unbound
2)All Member States except CZ, LV, SK: Unbound.
CZ, LV, SK: None
3)All Member States except LV: Unbound.
LV: None
4)ICT and BV :
All Member States except CZ, LV, SK:
Unbound.
CZ, LV, SK: Unbound, except as indicated in
the horizontal section.
CSS: 
All Member States:  Unbound  3)All Member States except LV: Unbound.
LV: None
4)ICT and BV
All Member States except CZ, LV, SK: Unbound.
CZ, SK: Unbound, except as indicated in the
horizontal section
LV:  None
CSS
All Member States except LV: Unbound . 
LV: None 
C. Air Transport Services
c) Rental of aircraft with crew
(CPC 734)1)2) All Member States except PL: Unbound
PL:  None except that aircraft used by 
Community air carriers have to be registered 
in the Member State licensing the air carrier or 
elsewhere in the Community.  Waivers can be 
granted for short term lease contract s or under 
exceptional circumstances.  
3) All Member States except PL: Unbound
PL: None except that aircraft used by
Community carriers have to be registered in
the aircraft register of that Member State, the
aircraft must be owned either by natural
person s meeting specific nationality criteria or
by juridical persons meeting specific regarding1) 2) 3) All Member States except PL: Unbound  
PL: None 
Page 180
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
ownership of capital and control (including 
nationality of directors).  
4) ICT and BV:
All Member States except PL: Unbound
PL: Unbound except for horizontal measures
CSS:
All Member States: Unbound4) ICT and BV:
All Member States except PL: Unbound
PL: None
CSS:
All Member States: Unbound
d) Maintenance and Repair
of Aircraft and parts
thereof
(part of CPC 8868)1)All Member States except AT, EE, HU, LV, PL:
Unbound.
AT, EE, HU, LV, PL: None
2)All Member States except CY, MT:  None
CY and MT: Unbound
3) All Member States except CY, CZ, MT, SK:  None
CY, MT: Unbound
CZ:  Corporate seat required in the Czech
Republic
SK: Corporate seat is required in the Slovak
Republic
4)ICT and BV :
All Member States except CY, MT: Unbound
except as indicated in the horizontal section
CY, MT: Unbound1)All Member States except AT, EE, HU, LV, PL:
Unbound.
AT, EE, HU, LV , PL: None
2)All Member States except CY, MT:  None
CY and MT: Unbound
3) All Member States except CY, CZ, MT, SK:  None
CY, MT: Unbound
CZ:  Corporate seat required in the Czech R epublic
SK: Corporate seat is required in the Slovak
Republic
4)ICT and BV :
All Member States except CY, FI, LV, MT, PL:
Unbound except as indicated in the horizontal
section
FI, LV, PL: None
CY, MT: Unbound
CSS:  
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
horizontal section
LV: None
Page 181
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
Sales and Marketing  1)All Member States except CY, CZ, HU, LV, LT,
MT, PL, SK. None
CY, CZ, HU, LV, LT, MT, PL, SK.: Unbound
2)All Member States except CY, HU, LV, LT, MT,
PL: None.
CY, HU, LV, LT, MT and PL: Unbound
3)All Member States except CY, CZ, HU, LV, LT,
MT, PL, SK: None
CY, CZ, HU, LV, LT, MT, PL, SK: Unbound
4)ICT and BV : All Member States except CY, HU,
LV, LT, MT, PL: Unbound except as indicated in
the horizontal section
CY, HU, LV, LT, MT, PL: Unbound  1)All Member States except CY, CZ, HU, LV, LT, MT,
PL, SK:  For distribution through CRS of air
transport services pr ovided by CRS parent carrier:
Unbound.
CY, CZ, HU, LV, LT, MT, PL, SK: Unbound
2) All Member States except CY, HU, LV, LT, MT,
PL: None
CY, HU, LV, LT, MT and PL: Unbound  
3)All Member States except CY, CZ, HU, LV, LT, MT,
PL, SK.:  For distribution through CRS of air
transport services provided by CRS parent carrier:
Unbound.
CY, CZ, HU, LV, LT, MT, PL, SK: Unbound
4)ICT and BV : All Member States except CY, FI, HU,
LV, LT, MT, PL: Unbound except as indicated in the
horizontal section
FI: None  
CY, HU, LV, LT, MT, PL: Unbound  
CSS:  
All Member States:  Unbound  CSS:  
All Member States except EE:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
Computer Reservations System  
For HU only: computer 
reservations systems (as defined 
in paragraph 6(c) of the Annex on 
Air Transport Services.   1)All Member States except CY, CZ, EE, LV, LT,
MT, PL, SK.: None
CY, CZ, EE, LV, LT, MT, PL and SK.: Unbound
2)All Member States except C Y, EE, LV, LT, MT,
PL: None
CY, EE, LV, LT, MT, PL: Unbound1)All Member States except CY, CZ, EE, LV, LT, MT,
PL, SK:  For obligations of parent or participating
carriers in respect of a CRS controlled by an air
carrier of one or more third countries:  Unbound.
CY, CZ, EE, LV, LT, MT, PL, SK.: Unbound
2)All Memb er States except CY, EE, LV, LT, MT,
PL: None
CY, EE, LV, LT, MT, PL: Unbound 
Page 182
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
3)All Member States except CY, CZ, EE, LV, LT,
MT, PL, SK: None
CY, CZ, EE, LV, LT, MT, PL, SK: Unbound
4)ICT and BV
All Member States except CY, CZ, EE, LV, LT,
MT, PL:  Unbound exc ept as indicated in the
horizontal section.
CY, CZ, EE, LV, LT, MT, PL: Unbound3)All Member States except CY, CZ, EE, LV, LT, MT,
PL and SK.: For obligations of parent or
participating carriers in respect of a CRS controlled
by an air carrier of one or more third countries:
Unbound.
CY, CZ, EE, LV, LT, MT, PL, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, EE, FI, LV, LT, 
MT, PL: Unbound except as indicated in the 
horizontal section  
CY, CZ, EE, LV, LT, MT, PL: Unbound 
FI: None  
CSS:  
All Member States:  Unbound  CSS: 
All Member States:  Unbound  
E. Rail Transport Services
a) Passenger transportation 1)All Member States: Unbound
2)All Member States except HU: Unbound
HU: None
3)All Member States except HU: Unbound
HU: Services may be provided through a 
Contract of Concession granted by the 
state or the local authority  
4)ICT and BV:
All Member States except HU: Unbound
HU: Unbound except as indicated in horizontal
section.1) 2) 3) All Member States except HU: Unbound
HU: None
4)ICT and BV:
All Member States except HU: Unbound
HU: Unbound except as indicated in horizontal
section.
CSS:
All Member States:  UnboundCSS:
All Member States:  Unbound
Page 183
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
b) Freight transportation 1)All Member States:  Unbound
2)All Member States except HU: Unbound
HU: None
3)All Member States except HU: Unbound
HU: Services may be provided through a 
Contract of Concession granted by the 
state or the local authority  
4)ICT and BV:
All Member States except HU: Unbound
HU: Unbound except as indicated in horizontal
section.  1) 2) 3) All Member States except HU: Unbound
HU: None  
4)ICT and BV:
All Member States except HU: Unbound
HU: Unbound except as indicated in horizontal
section.  
CSS:  
All Member States:  Unbound  CSS:  
All Member States:  Unbound  
d) Maintenance and Repair
of Rail Transport
Equipment
(part of CPC 8868)1)All Member States except EE, HU:  Unbound
EE, HU: None
2)All Member States except AT, CY, MT, LV, PL:
None
AT, CY, MT, LV, PL: Unbound
3)All Member States except AT, CY, CZ, LV, MT,
PL, SE, SK: None
AT, CY, CZ, LV, MT, PL, SK: Unbound
SE: Operators allowed to establish and
maintain their own terminal infrastructure
facilities , subject to space and capacity
constraints60
4)ICT and BV :
All Member States except AT, CY, MT, LV, PL:
Unbound except as indicated in the horizontal
section
AT, CY, LV, MT, PL: Unbound1)All Member States except EE, HU: Unbound
EE, HU: None
2)All Member States except AT, CY, MT, LV, PL:
None
AT, CY, MT, LV, PL: Unbound
3)All Member States except AT, CY, CZ, LV, MT, PL,
SK: None
AT, CY, CZ, LV, MT, PL, SK: Unbound
4)ICT and BV :
All Member States except AT, CY, FI, MT, LV, PL:
Unbound except  as indicated in the horizontal
section
AT, CY, LV, MT, PL: Unbound
FI: None
60 Public utility concession or licensing procedures may apply in case of o ccupation of the public domain.  
Page 184
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
CSS:  
All Member States:  Unbound  CSS:  
All Member States except EE: Unbound  
EE: Unbound except as indicated in the 
horizontal section  
e) Supporting services for
rail transport services
Rail freight agency and
forwarding services
(CPC part of 7480)1) All Member States:  Unbound
2) All Member States except LT: Unbound
LT: None
3)All Member States except LT: Unbound
LT: None
4)ICT and BV :
All Member States except LT: Unbound
LT: Unbound, except as indicated in the
horizontal section.1) All Member States:  Unbound
2)All Member States except LT: Unbound
LT: None
3)All Member States except LT: Unbound
LT: None
4)ICT and BV :
All Member States except LT: Unbound
LT: Unbound, except as indicated in the horizontal
section
CSS:
All Member States: UnboundCSS:
All Member States: Unbound
F. Road Transport Services
a) Passenger
Transportation
All Member States 
except FI, LV, LT: 
CPC 71213 and 7122. 
FI: CPC 71213, 71222 
and 71223.  
LV: CPC 71213, 71222, 
71223.  
LT: CPC 7121, 7122).  
For LV, LT and SE: 
cabotage excluded.  1)All Member States:  Unbound
2)All Member States except AT, CY, CZ, EE, HU,
MT,  PL, SK , SI: None
AT, CY, CZ, EE, HU, MT,  PL, SI, SK: Unbound
3)All Member States except AT,  CZ, EE, FI, HU,
LV, LT, MT, PL, SE, SI, SK: for transport within
a Member State (cabotage), by a carrier
established outside that Member State:
Unbound except for rental of non -scheduled
services of buses  with operator (71223)61
where no limitation will ap ply as from 1996.
AT, CZ, EE, HU, MT, PL, SI, SK: Unbound
FI: Authorisation required, not extended to
foreign registered vehicles
LT: None1)All Member States:  Unbound
2)All Member States except AT, CY, CZ, EE, HU, MT,
PL, SK, SI: None
AT, CY, CZ, EE, HU, MT,  PL, SI, SK: Unbound
3)All Member States excep t AT, CZ, EE, FI, HU, LV,
LT, MT, PL, SE, SI, SK: Unbound for transport
within a Member State (cabotage), by a carrier
established outside that Member State.
AT, CZ, EE, HU, MT, PL, SI, SK: Unbound
FI, LT: None
LV, SE: Requirement on established entities to use
vehicles with national registration.
61 Indicates that the service specified constitutes only a part of the total range of activities by the CPC concordance.  
Page 185
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
LV: Authorization required (licence), not 
extended to foreign registered vehicles.  
SE: Authorization required f or commercial land 
transport service operations. Authorization is 
based on the applicants financial situation, 
experience and capability to supply the 
services. Limitations on the use of leased 
vehicles for such operations.  
-For 7122:
ES: Economic needs  test.
-For 71221 (taxi services):
All Member States except those which are
unbound and except FI, LT, LV, SE: economic
needs test62, plus:
DK:  Access for natural persons only, and 
local establishment requirement.  
IT:  Access for natural persons only.  
-For 71222 (limousine services):
DK:  Access for natural persons only, and local
establishment requirement.
FI: Authorisation required, not extended to
foreign registered vehicles.
IT:  Access for natural persons only, and
economic needs test.
LV: Authorization required (licence), not
extended to foreign registered vehicles.
PT:  Economic needs test.
-For 71213 (Intercity bussing services):63
IT, ES, IE:  Economic needs test.
FR :  Unbound.
FI: Authorisation required, not extended to
foreign reg istered vehicles.
62 Needs test based on the number of service suppliers in the local geographic area.  
63 Where the supply o f a service is subject to an economic needs test, this is essentially based on existing public transport on the route concern ed. 
Page 186
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
DK:  Economic needs test and residence and 
citizenship requirement for the manager.  
LV: Authorization required (licence and special 
permit), not extended to foreign registered 
vehicles.  
PT:  Access through incorporation only.  
-For 71223:
FI: Authorisation required, not extended to
foreign registered vehicles.
LV: Authorization required (licence), not
extended to foreign registered vehicles.
4)ICT and BV :
All Member States except AT, CY, CZ, EE, HU,
MT,  PL, SI, SK: Unbound except as indicated in
the horizontal section and subject to the
following specific limitations:
DK:  Citizenship requirement for 
managers.  
PT:  Nationality requirement for specialist 
personnel.  
AT, CY, CZ, EE, HU, MT,  PL, SI, SK: Unbound  4)ICT and BV :
All Member States except AT, CY, CZ, EE, FI, HU,
MT, LV PL, SI, SK: Unbound except as indicated in
the horizontal section and subject to the following
specific limitations:
DK:  Residence requirement for managers.  
AT, CY, CZ, EE, HU, MT,   LV PL, SI, SK: Unbound  
FI: None  
CSS: 
All Member States: Unbound  CSS:  
All Member States: Unbound  
b) Freight Transportation
(CPC 7123. LV, LT and
SE: cabotage excluded)1)All Member States:  Unbound
2)All Member States except AT, CY , CZ, EE, HU,
MT, PL, SI, SK: None
AT, CY, CZ, EE, HU, MT, PL, SI, SK: Unbound
3)All Member States except AT, CY, CZ, ES, EE,
FI, HU, MT, LV, LT, PL, SE, SI and SK: Unbound
for transport within a Member State by a carrier
established in another Member Sta te, plus:
IT:  For transport  within the country, 
licensing subject to an economic needs 
test. 1)All Member States:  Unbound
2)All Member States except  AT, CZ, EE, HU, MT, PL
SI, SK: None
AT, CZ, EE, HU, MT, PL SI, SK: Unbound
3)All Member States except AT, CZ, ES, EE, FI, HU,
LT, LV, MT, PL, SE, SI, SK: Unbound for transport
within a Member State by a  carrier established in
another Member State.
FI, LT: None
AT, CZ, ES, EE, HU, MT, PL SI, SK:  Unbound.
Page 187
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
AT, CY, CZ, ES, EE, HU, MT, PL, SI, SK: 
Unbound.  
FI: Authorisation required, not extended to 
foreign registered vehicles.  
LV: Authorization required (licence), not 
extended to foreign registered vehicles.  
LT: None 
SE: Authorization required for commercial land 
transport service operations. Authorization is 
based on the applicants financial situation, 
experience and capability to supply the 
services.  Limitations on the use of leased 
vehicles for such operations.  
4)ICT and BV :
All Member States except AT, CY , CZ, EE, HU,
MT, PL, SK and SI: Unbound except as
indicated in the horizontal section
AT, CY , CZ, EE, HU, MT, PL, SK and SI:
UnboundLV, SE: Requirement on established utilities to use 
vehicles with national registration.  
4)ICT and BV :
All Member States except AT, CY , CZ, EE, FI, HU,
LV, MT, PL, SI, SK: Unbound except as indicated in
the horizontal section
AT, CY, CZ, EE, HU, LV, MT, PL, SI, SK: Unbound
FI : None
CSS:  
All Member States: Unbound  CSS:
All Member States: Unbound
International Truck transport 
services 1) All Member States: Unbound
2) 3) All Member States except EE: Unbound
EE: None
4)ICT and BV :
All Member States except EE: Unbound
EE: Unbound, except as provided for in the
horizontal section  
CSS:  
All Member States: Unbound  1) All Member States: Unbound
2) 3) All Member States except EE: Unbound
EE: None
4)ICT and BV :
All Member States except EE: Unbound
EE: Unbound, except as provided for in the
horizontal section  
CSS:  
All Member States except EE: Unbound  
Page 188
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
EE: Unbound, except as provided for in the 
horizontal section  
d) Maintenance and Repair
of Road Transport
Equipment
(All Member States
except AT, CZ, EE, FI ,
HU, SK  and SI : CPC
6112.
AT, CZ, EE HU and  SK:
6112+8867.
FI 6112 and parts of  88
SI: part of CPC
6112)1)All Member States except CY, CZ, FI, LT, LV,
MT, PL, SE, SK: None
CY, CZ, FI, LT, LV, MT, PL, SE, SK: Unbound
2)All Member States except CY, LT, MT, PL: None
CY, LT, MT, PL: Unbound
3)All Member States except CY, CZ, LT, LV, MT,
PL, SE, SK: None
LV: Authorisation required - License.
SE: Operators allowed to establish and
maintain their own terminal infrastructure
facilities, subject to space and capacity
constraints.
CY, CZ, LT , MT, PL, SK: Unbound
4)ICT and BV :
All Member States except CY, LT, MT, PL:
Unbound except as indicated in the horizontal
section
CY, LT, MT, PL: Unbound1)All Member States except CY, CZ, FI, LT, LV, MT,
PL, SE, SK: None
CY, CZ, FI, LT, LV, MT, PL , SE, SK: Unbound
2)All Member States except CY, LT, MT, PL: None
CY, LT, MT, PL: Unbound
3)All Member States except CY, CZ, LT, MT, PL, SK :
None
CY, CZ, LT , MT, PL, SK: Unbound
4)ICT and BV :
All Member States except CY, FI, LT, MT, LV, PL:
Unbound except as indicated in the horizontal
section
FI, LV: None
CY, LT, MT, PL: Unbound
CSS:  
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
(e) Supporting services for
road transport
equipment
(For LV only:
CPC 7441, CPC 7449)1)All Member States:  Unbound
2)All Member States except LV: Unbound
LV:  None
3)All Member States except LV: Unbound
LV: Authorization required (agreement with bus
station, license).
4)ICT and BV:
All Member States except LV: Unbound1)All Member States:  Unbound
2)All Member States except LV: Unbound
LV:  N one
3)All Member States except LV: Unbound
LV:  None
4)ICT and BV:
All Member States except LV: Unbound
Page 189
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
LV: Unbound, except as indicated in the 
horizontal section  
CSS: 
All Member States: Unbound  LV:  None  
CSS: 
All Member States except LV: Unbound  
LV:  None  
G. Pipeline Transport
LT: CPC 7131)All Member States:  Unbound
2)All Member States except HU, LT:  Unbound
HU, LT: None
3)All Member States except HU, LT:  Unbound
HU: Services may be provided through a
Contract of Concession granted by the 
state or the local authority  
LT: None  
4)ICT and BV:
All Member States excep t HU, LT:  Unbound
HU, LT: Unbound except as indicated in the
horizontal section  
CSS 
All Member States:  Unbound  1)All Member States except HU:  Unbound
HU: None
2)All Member States except HU, LT:  Unbound
HU, LT: None
3)All Member States except HU, LT:  Unbound
HU, LT: None
4)ICT and BV:
All Member States except HU, LT:  Unbound
HU, LT: Unbound except as indicated in the
horizontal section  
CSS 
All Member States:  Unbound  
H. Services auxiliary to all
modes of transport  
(FI: excluding 
maritime transport)  
(a) Cargo -handling
services
(EE,  LV and LT: CPC 
741)1)All Member States except EE, LV: Unbound.
EE, LV: None
2) All Member States except EE, LV and LT:
Unbound
EE, LV and LT: None  
3) All Member States except EE, LV, LT: Unbound1)All Member States except EE, LV:  Unbound.
EE, LV: None
2) All Member States except EE, LV, LT: Unbound
EE, LV, LT: None
3) All Member States except EE, LV, LT: Unbound
EE, LV, LT: None
Page 190
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
EE, LV , LT: None except in airports  where 
categories of activitie s  committed depend of  
size of airport, the number of providers in 
each airport can be limited due to available -
space constraints and to not less than two 
suppliers for other reasons, and non -
discriminatory pre -approval procedures may 
apply . 
4)ICT and BV:
All Member States except EE, LV, LT: Unbound.
EE, LV, LT: Unbound, except as indicated in
the horizontal section
CSS
All Member States:  Unbound4)ICT and BV:
All Member States except EE, LV, LT: Unbound.
EE, LT: Unbound, except as indicated in the
horizon tal section
LV: None
CSS
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None  
b) Storage and Warehouse
Services  (CPC 742)
(For all Member States
except AT, EE, FI, HU,
LT, LV: other than  in ports)1)All Member States except EE, HU, LV: Unbound
EE, HU, LV: None
2)3) All Member States except CY, CZ, MT, PL,
SE, SK: None
CY, CZ, MT, PL, SE, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, LT , MT PL,
SE, SK:  Unbound except as indicated in the
horizontal section.
CY, CZ, MT, LT, PL, SE, SK: Unbound1)All Member States except EE, HU, LV: Unbound
EE, HU, LV: None
2)3) All Member States except CY, CZ, MT, PL, SE,
SK: None
CY, CZ, MT, PL , SE, SK: Unbound
4)ICT and BV :
All Member States except CY, CZ, FI, LV, MT, PL,
SE, SK: Unbound except as indicated in the
horizontal section
CY, CZ, MT, PL, SE, SK: Unbound
FI, LV: None
CSS:  
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the
 horizontal section  
LV: None   
c) Freight Transport 
Agency/Freight
Forwarding Services
(CPC 748)1)2) 3) All Member States except  CY, CZ, HU, MT, 
PL, SE , SK: None 
CY, CZ, HU, MT, PL, SK, SE: Unbound  1) All Member States except  CY, CZ, HU, MT, PL, SE,
SI, SK: None
CY, CZ, HU, MT, PL, SK, SE: Unbound
Page 191
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
4)ICT and BV :
All Member States except CY, CZ, HU, MT, PL,
SK and SE: Unbound except as indicated in the
horizontal section
CY, CZ, HU, MT, PL, SE, SK: UnboundSI: None other than customs clearance is subject 
to limitation to juridical person established in the 
Republic of Slovenia.  
2) 3) All Member States except  CY, CZ, HU, MT, PL,
SE, SI, SK: None
CY, CZ, HU, MT, PL, SK, SE: Unbound
SI: None other than customs clearance is subject
to limitation to juridical person established in the
Republic of Slovenia.
4)ICT and BV :
All Member States except CY, CZ, FI , HU, LV, MT,
PL, SK and S E: Unbound except as indicated in the
horizontal section and subject to the following
limitations:
CY, CZ, HU, MT, PL, SE , SK: Unbound
FI, LV: None
CSS:  
All Member States:  Unbound  CSS:
All Member States except EE, LV:  Unbound
EE: Unbound except as indicated in the 
horizontal section  
LV: None  
Pre-Shipment Inspection 
(part of CPC 749) 64 
except  for: 
EE: in particular freight 
inspection services, part 
of CPC  749; 
FI: CPC 7490 only;  LV: 
Other CPC 749;  
LT: Freight inspection, 
Part of CPC 749  1) 2) 3) All Member States except  AT, CY, CZ, HU,
MT, PL, SE, SK: None
AT, CY, CZ, HU, MT, PL, SE, SK: Unbound
4)ICT and BV :
All Member States except AT, CY, CZ, HU, MT,
PL, SK and SE: Unbound except as  indicated in
the horizontal section1) All Member States except AT, CY, CZ, HU, MT, PL,
SE, SK: None
AT, CY, CZ, HU, MT, PL, SE, SK: Unbound
2) All Member States except AT, CY, CZ, HU, MT, PL,
SK, SE: None
AT, CY, CZ, HU, MT, PL, SK, SE: Unbound
3) All Member States except AT, CY, CZ, HU, MT, PL,
SE, SK: None
AT, CY, CZ, HU, MT, PL, SK, SE: Unbound
4)ICT and BV :
64 Indicates that the service specified constitutes only a part of the total range of activities covered by the CPC concordance  
Page 192
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
AT, CY, CZ, HU, MT, PL, SK , SE: Unbound  All Member States except AT, CY, CZ,  FI, HU, LV, 
MT, PL, SE, SK: Unbound except as indicated in 
the horizontal section  
AT, CY, CZ, HU, MT, PL,  SE, SK: Unbound  
FI, LV: None  
CSS:  
All Member States:  Unbound  CSS: 
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
LV: None  
I. Other Transport
Services
(Provision of Combined
Transport Service)1)All Member States except FI: Unbound
FI: None
2)All Member States except AT, CY, CZ, EE, HU,
LT, LV, MT, PL, SE, SI, SK: None
AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK:
Unbou nd
3)All Member States except AT, CY, CZ, EE, HU,
LT, LV, MT, PL, SE, SI, SK: None, without
prejudice to the limitations affecting any given
mode of transport
AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK:
Unbound.
4)ICT and BV :
All Member States ex cept AT, CY, CZ, EE, HU,
LT, LV, MT, PL, SE, SI, SK: Unbound except as
indicated in the horizontal section
AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK:
Unbound.1)All Member States except FI: Unbound
FI: None
2)All Member States except AT, CY, CZ, EE, HU, LT,
LV, MT, PL, SE, SI, SK: None
AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK:
Unbound
3)All Member States except AT, CY, CZ, EE, HU, LT,
LV, MT, PL, SE, SI, SK: None, without prejudice to
the limitations affecting any given mode of
transport
AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK:
Unbound.
4)ICT and BV :
All Member States except AT, CY, CZ, EE, FI, HU,
LT, LV, MT, PL, SE, SI, SK: Unbound except as
indicated in the horizontal section
AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK:
Unbound.
FI: None
CSS:  
All Member States:  Unbound  CSS:
All Member States:  Unbound
Page 193
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
12. OTHER SERVICES NOT
INCLUDED ELSEWHERE
- Hairdressing services
(CPC 97021)1)All Member States:  Unbound
2), 3) All Member States except AT, CZ, FI, HU 
and SK: Unbound  
AT, CZ, FI, HU and SK:   None 
4)ICT and BV :
All Member States except AT: Unbound.
AT: Unbound except as indicated in the
horizontal section1)All Member States:  Unbound
2) 3) All Member States except AT, CZ, FI, HU and
SK: Unbound
AT, CZ, FI, HU and SK:   None
4)ICT and BV :
All Member States except AT:  Unbound
AT: Unbound except as indicated in the horizontal
section under
CSS: All Member States:  Unbound CSS: All Member States:  Unbound
- Cosmetic treatment,
manicuring and pedicuring
services  (CPC 97022)1)All Member States:  Unbound
2) 3)  All Member States except AT: Unbound
AT:  None
4)ICT and BV :
All Member States except AT:  Unbound
AT: Unbound except as indicated in the
horizon tal section1)All Member States:  Unbound
2) 3) All Member States except AT: Unbound
AT:  None
4)ICT and BV :
All Member States except AT:  Unbound
AT: Unbound except as indicated in the horizontal
section
CSS: All Member States:  Unbound CSS: All Member States:  Unbound
- Other beauty treatment
services n.e.c  (CPC 97029)1)All Member States:  Unbound
2), 3)  All Member States except AT: Unbound  
AT:  None 
4)ICT and BV :
All Member States except AT:  Unbound
AT: Unbound except as indicated in the
horizontal section1)All Member States:  Unbound
2), 3) All Member States except AT: Unbound  
AT:  None 
4)ICT and BV :
All Member States except AT:  Unbound
AT: Unbound except as indicated in the horizontal
section
CSS: All Member States:  Unbound CSS: All Member States:  Unbound
Page 194
WT/Let/1436Modes of supply:  (1) Cross -border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons
Sector or Sub -sector  Limitations on Market Access  Limitations on National Treatment  Additional 
Commitments  
-Services related to the
sale of equipment or to
the assignment of a
patent1), 2), 3)  All Member States:  Unbound  
4)ICT and BV :
All Member States:  Unbound
CSS:
All Member States  except FR:  Unbound.
FR:  Unbound except concerning the temporary
entry of technicians where:  as indicated 
in the horizontal section and subject to 
the following specific limitations:  
- The technician is an employee of a
juridical person within the t erritory of
another Member, and
- that juridical person manufactures
equipment and has sold that
equipment to a commercial presence
in France, or1), 2), 3)  All Member States:  Unbound  
4)ICT and BV :
All Member States:  Unbound
CSS:
All Member States except CY, CZ, EE, HU, LT, LV,
MT, PL, SI, SK:  Unbound except as indicated in
the horizontal section.
CY, CZ, EE, HU, LT, LV, MT, PL, SI, SK: Unbound
- that juridical person has assigned a
patent to a commercial presence in
France.
- the technician is in charge of
supervising the construction of the
equipment, or of ensuring the
preparation for the exploitation of
the patent.
- the work permit is delivered for a
period not exceeding six months.
- the technician presents a work
certificate from the commercial
presence in France and a letter from
the juridical person within the
territory of another Member
demonstrating its agreement to the
transfer.
-the commercial presence in France
must pay a tax to the International
Migrat ion Office.
Page 195
WT/Let/1436Page 196
WT/Let/1436ATTACHMENT A  
GLOSSARY  
Terms used for individual  Member States  
France  
SC Société Civile  
SCP Société Civile Professionnelle  
SEL Société d'Exercice Libéral  
SNC Société en Nom Collectif  
SCS Société en Commandite Simple  
SARL Société à Responsabilité Limitée  
SCA Société en Commandite par Actions  
SA Société Anonyme  
N.B.: Toutes ces sociétés sont dotées de la personnalité morale  
Germany  
GmbH & CoKG  Kommanditgesellschaft, bei der der persönlich haftende Gesellschafter  
eine GmbH (a stock company with limited responsibility) ist.  
EWIV  Europäische Wirtschaftliche Interessenvereinigung (European Economic 
Interest Grouping)  
Italy 
SPA Società per Azioni (joint stock company)  
SRL Società a Responsabilità Limitata (company with limited responsibility)  
For Italy the following professional services are covered in the EC offer:  
Ragionieri -periti commerciali  Bookkeeping accounting -auditing  
Commercialist i Bookkeeping -accounting -auditing  
Geometri  Surveyors  
Ingegneri  Engineers  
Architetti  Architects  
Geologi  Geologists  
Medici  Doctors  
Farmacisti  Pharmacists  
Psicologi  Psychologists  
Veterinari  Veterinarians  
Biologi  Biologists  
Chimici  Chemists  
Periti agrari  Agricultural experts  
Agronomi  Agronomists  
Attuari  Actuarists  
_______________  
Page 197
WT/Let/1436ADDITIONAL COMMITMEN T BY THE EUROPEAN COMMUNITIES  
AND THEIR MEMBER STA TES  
SCOPE  
The following are definitions and principles on the regulatory framework for the basic 
telecommunications services underpinning the market access commitments by the European 
Communities and their Member States.  
DEFINITIONS  
User mean service consumer and service suppli ers. 
Essential facilities  mean facilities of a public telecommunications transport network and service that  
a) are exclusively or predominantly provided by a single or limited number of suppliers; and
b) cannot feasibly be economically or technically substituted in order to provide a service.
A major supplier  is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market for basic telecommunications services as a 
result of : 
a) control over essential facilities; or
b) use of its position in the market.
1  COMPETITIVE SAFEGUAR DS: 
1.1  Prevention of anti -competitive practices in telecommunications:  
Appropriate measures shall be maintained for the purpose of preventing suppliers  who, alone or 
together, are a major supplier from engaging in or continuing anti -competitive practices.  
1.2  Safeguards:  
The anti -competitive practices referred to above shall include in particular:  
a) engaging in anti -competitive cross -subsidization;
b) using information obtained from competitors with anti -competitive results; and
c)not making available to other services suppliers on a timely basis technical
information about essential facilities and commercially relevant information which are
necessary for them to provide services.
2  INTERCONNECTION  
2.1. This section applies to linking with suppliers providing public telecommunications transport 
networks or services in order to  allow the users of one supplier to communicate with users of another 
supplier and to access services provided by another supplier.  
Page 198
WT/Let/14362.2  Interconnection to be ensured:  
Within the limits of permitted market access, interconnection with a major supplier will be 
ensured at any technically feasible point in the network.  Such interconnection is provided65: 
a)under non -discriminatory terms, conditions (including technical standards and
specifications) and rates and of a quality no less favourable than that prov ided for its
own like services or for like services of non -affiliated service suppliers or for its
subsidiaries or other affiliates66;
b)in a timely fashion, on terms, conditions (including technical standards and
specifications) and cost -oriented rates that are transparent, reasonable, having regard
to economic feasibility, and sufficiently unbundled so that the supplier need not pay
for network components or facilities that it does not require for the service to be
provided; and
c)upon request, at points in addition to the network termination points offered to the
majority of users, subject to charges that reflect the cost of construction of necessary
additional facilities.
2.3  Public availability of the procedures for interconnection negotiations:  
The procedures applicable for interconnection to a major supplier will be made publicly available.  
2.4  Transparency of interconnection arrangements:  
It is ensured that a major supplier will make publicly available either its interconnection 
agreements or a reference interconnection offer.  
2.5  Interconnection:  dispute settlement:  
A service supplier requesting interconnection with a major supplier will have recourse, either:  
a)at any time or
b)after a reasonable period of time which has bee n made publicly known to an independent
domestic body, which may be a regulatory body as referred to in paragraph 5 below, to
resolve disputes regarding appropriate terms, conditions and rates for interconnection
within a reasonable period of time, to the extent that these have not been established
previously.
3  UNIVERSAL SERVICE  
Any Member has the right to define the kind of universal service obligation it wishes to maintain. 
Such obligations will not be regarded as anti -competitive per se , provided they  are administered in a 
transparent, non -discriminatory and competitively neutral manner and are not more burdensome than 
necessary for the kind of universal service defined by the Member.  
65 Suppliers of services or networks not generally available to the public, such as closed user groups, have 
guaranteed rights to connect with the public telecommunications transport network or services on terms, 
conditions and rates which are non -discrimin atory, transparent and cost -oriented.  Such terms, conditions and 
rates may, however, vary from the terms, conditions and rates applicable to interconnection between public 
telecommunications networks or services.  
66 Different terms, conditions and rates ma y be set in the Community for operators in different market 
segments, on the basis of non -discriminatory and transparent national licensing provisions, where such 
differences can be objectively justified because these services are not considered "like serv ices".  
Page 199
WT/Let/14364  PUBLIC AVAILABILITY OF LICENSING CRITERI A 
Where a licence is requ ired, the following will be made publicly available:  
a)all the licensing criteria and the period of time normally required to reach a decision
concerning an application for a licence and
b)the terms and conditions of individual licences.
The reasons for the denial of a licence will be made known to the applicant upon request.  
5  INDEPENDENT REGULATO RS 
The regulatory body is separate from, and not accountable to, any supplier of basic 
telecommunications services.  The decisions of and the procedures us ed by regulators shall be impartial 
with respect to all market participants.  
6  ALLOCATION AND USE O F SCARCE RESOURCES  
Any procedures for the allocation and use of scarce resources, including frequencies, numbers 
and rights of way, will be carried out in an objective, timely, transparent and non -discriminatory 
manner.  The current state of allocated frequency bands will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not required.  
_________ ______  
Page 200
WT/Let/1436ADDITIONAL COMMITMEN TS BY PART OF THE E C  
(AT, BE, DK, DE, ES,  FI, FR, EL, IE, IT,  LU, NL, PT, SE, UK)  
INSURANCE  
a)Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK) notes  the close co -
operation among the insurance regulatory and supervisory authorities of these Member States and
encourages their efforts to promote improved supervisory standards.
b)These Member States will make their best endeavours to consider within 6 months complete
applications for licenses to conduct direct insurance underwritin g business, through the establishment
in a Member State of a subsidiary in accordance with the legislation of that Member State, by an
undertaking governed by the laws of a third country. In cases where such applications are refused,
the Member State autho rity will make its best endeavours to notify the undertaking in question and
give the reasons for the refusal of the application.
c)The supervisory authorities of these Member States will make their best endeavours to respond
without undue delay to requests for information by applicants on the status of complete applications
for licences to conduct direct insurance underwriting business, through the establishment in a Member
State of a subsidiary in accordance with the legislatio n of that Member State by an undertaking
governed by the laws of a third country.
d)Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK) will  make its  best
endeavours to examine any questions pertaining to  the smooth operation of the internal market in
insurance, and consider any issues that might have an impact on the internal market in insurance.
e)Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK) notes  that, as regards
motor insurance, under EC law as in force on 31 December 1997, and without prejudice to future
legislation, premiums may be calculated taking several risk factors into account.
f)Part of the EC (AT, BE, DK , DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK) notes that under EC
law, as in force on 31 December 1997, and without prejudice to future legislation, the prior approval
by national supervisory authorities of policy conditions and scales of premiums that  an insurance
undertaking intends to use is generally not required.
g)Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK) notes  that under EC
law, as in force on 31 December 1997, and without prejudice to  future legislation, the prior approval
by national supervisory authorities of increases in premium rates in generally not required.
OTHER FINANCIAL SERVICES  
a)In application of the relevant EC Directives, these Member States will make their best endeavours
to consider within 12 months complete applications for licenses to conduct banking activities, through
the establishment in a Member State of a subsidiary in accordance with the legislation of that Member
State, by an undertaking governed by the laws of a third country. In cases where such applications
are refused, the  Member State will make its best endeavours to notify the undertaking in question and
give the reasons for the refusal of the application.
b)These Member States will make their best endeavours to respond without undue delay to requests
for information by applicants on the status of complete applications for licenses to conduct banki ng
activities, through the establishment in a Member State of a subsidiary in accordance with the
legislation of that Member State, by an undertaking governed by the laws of a third country.
c)In application of the relevant EC Directives, these Member St ates will make their best endeavours
to consider within 6 months complete applications for licenses to conduct investment services in the
securities field, as defined in the Investment Services Directive, through the establishment in a Member
State of a su bsidiary in accordance with the legislation of that Member State, by an undertaking
governed by the laws of a third country. In cases where such applications are refused, the Member
State will make its best endeavours to notify the undertaking in question and give the reasons for the
refusal of the application.
Page 201
WT/Let/1436d) These Member States will make their best endeavours to respond without undue delay to
requests for information by applicants on the status of complete applications for licenses to conduct
investm ent services in the securities area, through the establishment in a Member State of a subsidiary
in accordance with the legislation of that Member State, by an undertaking governed by the laws of a
third country.
__________  
Page 202
WT/Let/1436