S/C/N/840  
 
18 November 2015  
(15-6100)  Page: 1/96  
Council for Trade in Services  Original: English  
 
 
 
 NOTIFICATION FROM THE EUROPEAN UNION  
THE EUROPEAN UNION'S NOTIFICATION OF PREFERENTIAL TREATMENT IT INTENDS TO GRANT 
TO SERVICES AND SERVICES SUPPLIERS OF LEAST-DEVELOPED COUNTRIES 
The following notification from the delegation of  the European Union, dated 16 November 2015, is 
being circulated to the Members of the Council for Trade in Services. 
 
_______________ 
  
The Permanent Mission of the European Union to the World Trade Organization in Geneva has the 
honour to notify to the World Trade Organization  Council for Trade in Services the preferential 
treatment which the European Union intends to make available to services and services suppliers 
of Least-Developed Countries in accordance with the decision by Ministers at the WTO’s Eighth 
Ministerial Conference on Preferential Treatment to Services  and Service Suppliers of Least-
Developed Countries  (WT/L/847), and the decision by Ministers at the WTO’s Ninth Ministerial 
Conference on Operationalization of the Waiver Concerning Preferential Treatment to Services and 
Service Suppliers of Least-Developed Countries (WT/L/918). 
 The preferential treatment is intended to be ma de in sectors and modes of supply that are of 
particular export interest to Least-Developed Countries, as set out in The Collective Request 
Pursuant to the Bali Decision on the Operationalization of the LDC Services Waiver Concerning Preferential Treatment to Services and Serv ice Suppliers of Least-Developed Countries 
(S/C/W/356). The European Union intends to main tain these preferences for the period of the 
Waiver, unless notification a contrario.  
_______________ 
  S/C/N/840 
 
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 EUROPEAN UNION  
SCHEDULE - TRADE IN SERVICES 
HEADNOTES 
1.1.  The EU maintains that the right to subm it to a review (e.g. an authorisation and/or 
notification procedure) the direct or indirect acquisition and/or control of a company or firm or the 
establishment of a new company or firm on nation al security grounds, under existing or future 
legislation, will be preserved and does not require specific reservations in the offer.  
1.2.  For greater certainty, for the EU, the oblig ation to grant national treatment does not entail 
the requirement to extend to nationals or juridi cal persons of LDC Members the treatment granted 
in a Member State to the nationals and juridical persons of another Member State pursuant to the Treaty on the Functioning of the European Union, or to any measure adopted pursuant to that 
Treaty, including their implementation in the Member States. Such national treatment is granted 
only to legal persons of the LDC Members established in accordance with the law of another Member State and having their registered office , central administration or principal place of 
business in that Member State, including those legal persons established within the EU which are 
owned or controlled by nationals of the LDC Member.  
1.3.  The EU further reserves the right to make technical changes to this Schedule and to correct 
any errors, omissions or inaccuracies. This Schedule does not contain commitments on audio-
visual services. 
1.4.  Nothing in this Schedule shall be construed to require the privatisation of public undertakings 
or to impose any obligation with respect to government procurement.  
1.5.  The EU reserves the right to maintain or introduce any measures with respect to subsidies.  
1.6.  Consistent with the provisions of this Sche dule, the EU retains the right to regulate and to 
introduce new regulations to meet legitimate policy objectives. 
1.7.  The EU is examining the interface between it s regulatory framework on audit services and the 
EU's present and future international obligations. This process may lead to further modifications or clarification of this Schedule. 
1.8.  Notwithstanding its obligation on market access, the EU may require that in the case of 
incorporation under its own law including the respective law of the individual Member States of the European Union, investors and service suppliers must adopt a specific legal form. To the extent that such requirement is applied in a non-discriminatory manner, it does not need to be specified 
in this Schedule in order to be maintained or adopted by the EU or its respective Member State. 
1.9.  Nothing in this Schedule shall be construed to require the EU to compensate for inherent 
competitive disadvantages which result from the foreign character of the relevant services or 
services suppliers. 
1.10.  This Schedule shall not apply to measures  affecting natural persons seeking access to the 
employment market of the EU, nor shall it apply to measures regarding citizenship, residence or 
employment on a permanent basis. Nothing in this  Schedule shall prevent the EU from applying 
measures to regulate the entry of natural persons into, or their temporary stay in, its territory, including those measures necessary to protect the integrity of, and to ensure the orderly movement of natural persons across its borders, pr ovided that such measures are not applied in 
such a manner as to nullify or impair the benefits accruing to LDC Members under the terms of a 
specific commitment. 
1.11.  This Schedule does not cover services relating to the use of nuclear energy for peaceful 
purposes. S/C/N/840 
 
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 2  LISTS OF COMMITMENTS  
2.1.  The sectors liberalised by the EU pursuant to the Annexes and, by means of reservations, the 
market access and national treatment limitations ap plicable to services and service suppliers of 
LDC Members in those sectors, are set out in lists of commitments included in the Annexes. 
a. List of commitments relating to commercial presence (Annex A)  
b. List of commitments relating to cross- border supply of services (Annex B) 
c. List of reservations relating to business visitors for establishment purposes, intra-
corporate transferees and service sellers (Annex C)  
d. List of reservations relating to contractual services suppliers and independent 
professionals (Annex D)  
3  OBLIGATIONS CONCERNING TEMPORARY PRESENCE OF NATURAL PERSONS FOR 
BUSINESS PURPOSES  
3.1.  Annex C and D specify commitments and measures by the EU concerning the entry into and 
temporary stay1 within a Member State of the following categories of natural persons providing 
services, or except where otherwise indicated in the sector specific part of the annexes2. 
For the purpose of Annex C and D:  
 
3.2.  Business visitors for estab lishment purposes ("BVEP") mean natural persons employed 
in a senior position within a juridical person of a LDC Member who are responsible for setting up an establishment. They do not offer or provide services or engage in any other economic activity than required for establishment purposes. They do not receive remuneration from a source located 
within the Member State concerned. The service pr ovider has its principal place of business in the 
territory of a LDC Member and has no other representative office, branch or subsidiary in the Member State concerned. 
For sectors committed under mode 3 and subject to any reservation inscribed under that mode, 
entry and temporary stay is permitted for a period of up to 90 days in any twelve month period. 
3.3.  Intra-corporate transferees ("ICT") mean natural persons who reside outside the 
territory of the Member States at the time of the application and who have been employed by a 
juridical person of a LDC Member or its branch or have been partners in it for at least one year immediately preceding the date of admission, and who are temporarily transferred in the context 
of the provision of a service through commercial presence in the territory of the Member State 
concerned. The natural person concerned must belong to one of the following categories: 
a. Managers: 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 from stockholders of the business or their 
equivalent, including at least: 
- directing the establishment or a department or sub-division thereof; and 
- supervising and controlling the work of  other supervisory, professional or 
 managerial employees; and 
- having the authority personally to recruit and dismiss or recommend recruiting, 
 dismissing or other personnel actions. 
                                               
1 All other requirements of EU and Member States' laws and regulation s regarding entry, stay, work and 
social security measures shall contin ue to apply, including regulations concerning period of stay, minimum 
wages as well as collec tive wage agreements. 
2 Commitments do not apply in case s where the intent or effect of their temporary presence is to 
interfere with, or otherwise affect the outcome of , any labour/management dispute or negotiation.  S/C/N/840 
 
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 b. Specialists: Persons working within a juridical person who possess specialised knowledge 
essential to the establishment’s production, research equipment, techniques, processes, 
procedures 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 
level of qualification referring to a type of work or trade requiring specific technical 
knowledge, including membership of an accredited profession. 
c. Graduate trainees: Persons who possess a university degree and are temporarily 
transferred for career development purposes or  to obtain training in business techniques 
or methods. The recipient company in the EU may be required to submit a training programme covering the duration of the stay for prior approval, demonstrating that the purpose of the stay is for training. 
For sectors committed under mode 3 and subject to any reservation inscribed under that mode, 
entry and stay is limited to a maximum of three ye ars in the case of Managers and Specialists, and 
to twelve months in the case of Graduate trainees. 
3.4.  Services sellers ("SeSe") mean natural persons who are representatives of a services 
supplier of a LDC Member seeking entry and temporar y stay in the territory of a Member State for 
the purpose of negotiating the sale of services, or en tering into agreements to sell services for that 
supplier. They do not engage in making direct sales to the general public and do not receive 
remuneration from a source located within the Member State concerned, nor are they commission agents. 
For sectors committed under modes 1, 2 and 3 and subject to any reservation inscribed under 
these modes entry and temporary stay is permitted for a period of up to 90 days in any twelve 
month period.  
3.5.  'Contractual services suppliers' (CSS) mean natural persons employed by a juridical 
person of a LDC Member which itself is not an agency for placement and supply services of 
personnel nor acting through such an agency, ha s not established in the territory of a Member 
State and has concluded a bona fide  contract to supply services with a final consumer in that 
Member State, requiring the presence on a temporary basis of its employees in that Member 
State, in order to fulfil the contract to provide services. 
3.6.  'Independent professionals' (IP) mean natural persons engaged in the supply of a service 
and established as self-employed in the territory of a LDC Member who have not established in the 
territory of the Member States and who have concluded a bona fide contract other than through an 
agency for placement and supply services of person nel to supply services with a final consumer in 
a Member State, requiring their presence on a te mporary basis in that Member State in order to 
fulfil the contract to provide services. 
4  CONTRACTUAL SERVICES SUPPLIERS  AND INDEPENDENT PROFESSIONALS 
4.1  Contractual Services Suppliers 
4.1.  The EU shall allow the supply of services  into the territory of its Member States by 
contractual services suppliers of the LDC Members through presence of natural persons, subject to 
the conditions specified below and in this schedule, in the following sub-sectors: 
(1) Legal advisory services in respect of international public law and foreign law 
(i.e. non-EU law) 
(2) Accounting and bookkeeping services (3) Taxation advisory services 
(4) Architectural services 
(5) Urban planning and landscape architecture services (6) Engineering services 
(7) Integrated Engineering services 
(8) Medical and dental services (9) Veterinary services (10) Midwives services S/C/N/840 
 
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 (11) Services provided by nurses, physiotherapists and paramedical personnel 
(12) Computer and related services (13) Research and development services (14) Advertising services 
(15) Market Research and Opinion Polling 
(16) Management consulting services (17) Services related to management consulting 
(18) Technical testing and analysis services 
(19) Related scientific and technical consulting services (20) Maintenance and repair of equipment, incl uding transportation equipment, notably in the 
context of an after-sales or after-lease services contract 
(21) Translation and interpretation services 
(22) Site investigation work (23) Higher education services (only privately-funded services) 
(24) Environmental services 
(25) Travel agencies and tour operators' services (26) Tourist guides services 
 
The commitments undertaken by the EU are subject to the following conditions:  
a. The natural persons must be engaged in the supply of a service on a temporary basis as 
employees of a juridical person, which has obtained a service contract for a period not 
exceeding twelve months. 
b. The natural persons entering the EU must be offering such services as an employee of 
the juridical person supplying the services for at least the year immediately preceding 
the date of submission of an application for entry into the EU. In addition, the natural 
persons must possess, at the date of submission of an application for entry into the EU, at least three years professional experience
3 in the sector of activity which is the subject 
of the contract. 
c. The natural persons entering the EU must possess:  
i. a university degree or a qualification demonstrating knowledge of an equivalent 
level4; and  
ii. professional qualifications where this is required to exercise an activity pursuant to 
the law, regulations or requirements of the EU applicable where the service is supplied.  
d. The natural person shall not receive remuneration for the provision of services other 
than the remuneration paid by the juridica l person employing the contractual service 
supplier during its stay in the EU. 
e. The temporary entry and stay of natural person s within the EU shall be for a cumulative 
period of not more than six months or, in th e case of Luxemburg, twenty-five weeks, in 
any twelve-month period or for the duration of the contract, whichever is less. 
f. Access accorded under these provisions relates only to the service activity which is the 
subject of the contract and does not confer en titlement to exercise the professional title 
of the EU where the service is provided. 
g. The number of 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 EU where the service is supplied. 
                                               
3 Obtained after having reached the age of majority. 
4 Where the degree or qualification has not been obtained in the EU where the service is supplied, the 
relevant entity of the EU may evaluate whether this is  equivalent to a university  degree required in its 
territory. S/C/N/840 
 
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 h. Other discriminatory limitations, including on the number of natural persons in the form 
of economic needs tests, which are specified in this Schedule.  
4.2  Independent professionals 
4.2.  The EU shall allow the supply of services  into the territory of its Member States by 
independent professionals of LDC Members, subject to the conditions specified below and in this 
Schedule, in the following sub-sectors:  
(1) Legal advisory services in respect of international public law and foreign law 
(i.e. non-EU law) 
(2) Architectural services (3) Urban planning and landscape architecture services (4) Engineering services 
(5) Integrated Engineering services 
(6) Computer and related services (7) Research and development services 
(8) Market Research and Opinion Polling 
(9) Management consulting services (10) Services related to management consulting 
(11) Translation and interpretation services. 
 4.3.  The commitments undertaken by the EU  are subject to the following conditions: 
a. The natural persons must be engaged in the supply of a service on a temporary basis as 
self-employed persons established in a LDC Member and must have obtained a service 
contract for a period not exceeding twelve months.  
b. The natural persons entering the EU must po ssess, at the date of submission of an 
application for entry into the EU, at least six years professional experience in the sector 
of activity which is the subject of the contract. 
c. The natural persons entering the EU must possess  
i. a university degree or a qualification demonstrating knowledge of an equivalent 
level
5; and  
ii. professional qualifications where this is required to exercise an activity pursuant to 
the law, regulations or requirements of the EU applicable where the service is 
supplied. 
d. The temporary entry and stay of natural persons within the EU shall be for a cumulative 
period of not more than six months or, in th e case of Luxembourg, twenty-five weeks, in 
any twelve-month period or for the duration of the contract, whichever is less.  
e. Access accorded under the provisions of this Article relates only to the service activity 
which is the subject of the contract and do es not confer entitlement to exercise the 
professional title of the EU wh ere the service is provided.  
f. Other discriminatory limitations, including on the number of natural persons in the form 
of economic needs tests, which are specified in this Schedule. 
5  FOR THE PURPOSE OF THIS SCHEDULE THE FOLLOWING ABBREVIATIONS ARE USED: 
AT Austria 
BE Belgium BG Bulgaria 
CY Cyprus 
                                               
5 Where the degree or qualification has not been obtained in the EU where the service is supplied, the 
relevant entity may evaluate whether this is equiva lent to a university degree required in its territory. S/C/N/840 
 
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 CZ Czech Republic 
DE Germany DK Denmark EU European Union, including all its Member States 
ES Spain 
EE Estonia FI Finland 
FR France 
EL Greece HR  Croatia HU Hungary 
IE Ireland 
IT Italy LV Latvia 
LT Lithuania 
LU Luxembourg MT Malta 
NL The Netherlands 
PL Poland PT Portugal RO Romania 
SK Slovak Republic 
SI Slovenia SE Sweden 
UK United Kingdom 
  
_______________  S/C/N/840 
 
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 ANNEX A 
LIST OF EU'S COMMITMENTS ON COMMERCIAL PRESENCE  
(REFERRED TO IN HEADNOTE 2) 
1. The list of commitments below indicates the services liberalised by the EU pursuant to 
Headnote 2 above and, by means of reservatio ns, the market access and national treatment 
limitations that apply to commercial presence of services and services suppliers of LDC Members in those services. The lists ar e composed of the following elements: 
 (a) A first column indicating the sector or sub-sector in which the commitment is assumed 
 by the EU, and the scope of liberalisa tion to which the reservations apply. 
  (b) A second column describing the applicable reservations. 
 
 When the column referred to under (b)  only includes EU reservations applicable in specific 
Member States , for Member States not mentioned therein the EU undertakes commitments 
in the sector concerned without reservations (the absence of EU reservations applicable in 
specific Member States in a given sector is without prejudice to horizontal reservations or to sectoral EU-wide reservations that may apply).  
 
 Sectors or sub-sectors not mentioned in the list below are not committed.  2. In identifying individual sectors and sub-sectors: 
 (a) CPC means the Central Products Classification as set out in Statistical Office of the 
 United Nations, Statistical Papers, Series M, No 77, CPC prov , 1991. 
 
 (b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office 
 of the United Nations, Statistical Papers, Series M, No 77, CPC ver. 1.0 , 1998. 
 
3. The list below does not include measures relating to qualification requirements and 
procedures, technical standards and licensing requirements and procedures when they do 
not constitute a market access or a national treatment limitation. Those measures (e.g. need to obtain a license, universal service obligations, need to obtain recognition of 
qualifications in regulated sectors, need to pass specific examinations, including language 
examinations, non-discriminatory requirement that certain activities may not be carried out in environmental protected zones or areas of particular historic and artistic interest), even if 
not listed, apply in any case to investors of the LDC Members. 
4. In accordance with Headnote 1.5., the list below does not include measures concerning 
subsidies granted by the EU and Member States. 
5. In accordance with Headnote 1.8., non-discriminatory requirements as regards the types of 
legal form of an establishment are not included in the list below. 
 6. The rights and obligations arising from this list of commitments shall have no self-executing 
effect and thus confer no rights directly to individual natural persons or juridical persons. 
  
 
  S/C/N/840 
 
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 Sector or sub-sector Desc ription of reservations 
ALL SECTORS Real estate 
 
In AT, BG, CY, CZ, DK, EE, ES, EL, FI, HR, HU, IE, IT, LT, LV, MT, PL, 
RO, SI, SK: Limitations on acquisition of land and real estate by foreign investors
1 
 
ALL SECTORS Public utilities 
 
EU: Services considered as public utilities at a national or local level 
may be subject to public monopolies or to exclusive rights granted to private operators.
2 3   
 
ALL SECTORS Types of establishment 
 
EU: 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 European Union is not extended to branches or 
agencies established in a Member State by a third country company.   
In BG: Establishment of branches is subject to authorisation 
 In EE: At least one half of the members of the management board shall 
have their residence in the EU. 
 In FI: A foreigner carrying on trade as a partner in a Finnish limited or general partnership needs a trade permit and has to be permanently 
resident in the EU. For all sectors except telecommunications services, 
nationality condition and residency requirement for at least half of the ordinary and deputy members of the Board of Directors. Company 
exemptions may, however, be granted. 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 organization or a private person, who 
is not an EU Citizen. For telecommunications services, permanent residency for half of the founders and half of the members of the board of directors. If the founder is a juridical person, residence requirement 
for that juridical person. 
 In IT: Access to industrial, commercial and artisanal activities is subject 
to a residence permit and specific authorisation to pursue the activity. 
  
                                               
1 As regards services sectors, these limitations do no t go beyond the limitations reflected in the existing 
GATS commitments. 
2 Public utilities exist in sectors such as related scientific and technical consulting services, R&D services 
on social sciences and humanities, technical testing and analysis services, environmental services, health services, transport services and services  auxiliary to all modes of transport.  Exclusive rights on such services 
are often granted to private operators, for instance oper ators with concessions from public authorities, subject 
to specific service obligations. Given that public utilities often also exist at the sub-central level, detailed and exhaustive sector-specific listing is not practical. 
3 This limitation does not apply to telecommunications services and to computer and related services. S/C/N/840 
 
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 Sector or sub-sector Desc ription of reservations 
ALL SECTORS In BG, PL: The scope of operatio ns of a representative office may only 
encompass advertising and promotion of the foreign mother company 
represented by the office. 
 In PL: With the exception of financial services, unbound for branches. 
Non-EU investors can undertake and conduct economic activity only in 
the form of a limited partnership, limited joint-stock partnership, limited liability company, and joint-stock company (in the case of legal services only in the form of registered partnership and limited partnership). 
 
In RO: The sole administrator or the chairman of the Board of Administration as well as half of the total number of administrators of 
the commercial companies shall be Romanian citizens unless otherwise 
stipulated in the company contract or its statutes. The majority of the commercial companies' auditors and their deputies shall be Romanian citizens. 
 
In SE: A foreign company, which has not established a legal entity in Sweden or is conducting its business through a commercial agent, shall 
conduct its commercial operations through a branch, registered in 
Sweden, with independent management and separate accounts. The managing director, and the vice-managing director if appointed, of the 
branch must reside in the EEA. A natural person not resident in the EEA, 
who conducts commercial operations in Sweden, shall appoint and register a resident representative responsible for the operations in Sweden. Separate accounts shall be kept for the operations in Sweden. 
The competent authority may in individual cases grant exemptions from 
the branch and residency requirements. Building projects with duration of less than a year - conducted by a company located or a natural 
person residing outside the EEA - are exempted from the requirements 
of establishing a branch or appointing a resident representative.  A Swedish limited liability company may be established by a natural 
person resident within the EEA, by a Swedish legal person or by a legal 
person that has been formed according to the legislation in a state within the EEA and that has its registered office, headquarters or principal place of business within the EEA. A partnership may be a 
founder, only if all owners with unlimited personal liability are resident 
within the EEA. Founders outside the EEA may apply for permission from the competent authority. 
For limited liability companies and co-operative economic associations, 
at least 50 per cent of the members of the board of directors, at least 50 per cent of the deputy board members, the managing director, the 
vice-managing director, and at least one of the persons authorised to 
s i g n  f o r  t h e  c o m p a n y ,  i f  a n y ,  m u s t  r e s i d e  w i t h i n  t h e  E E A .  T h e  competent authority may grant exemptions from this requirement. If none of the company’s/society’s representatives reside in Sweden, the 
board must appoint and register a person resident in Sweden, who has 
been authorised to receive servings on behalf of the company/society.  Corresponding conditions prevail for establishment of all other types of 
legal entities. 
 S/C/N/840 
 
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 Sector or sub-sector Desc ription of reservations 
ALL SECTORS In SI: The establishment of branches by foreign companies is 
conditioned with the registration of the parent company in a court 
register in the country of origin for at least one year. 
 In 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  a residence permit for the Slovak 
Republic.  
 Investment 
 
In 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 authorisation by the government.  
 In BG: In enterprises where the public (State or municipal)  share in the 
equity capital exceeds 30 per cent, the transfer of these shares to third 
parties needs authorisation. Certain economic activities related to the exploitation or use of State or public property are subject to 
concessions granted under the provisions of the Concessions Act. 
Foreign investors cannot participate in privatisation. Foreign investors and Bulgarian juridical persons with controlling foreign participation 
require permission for a)  prospecting, development or extraction of 
natural resources from the territorial sea, the continental shelf or the exclusive economic zone and b)  acquisition of a controlling participation 
in companies engaged in any of the activities specified under a).  
 
In 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 companie s, are subject to the following 
regulations:  
- investments of less than 7.6 million Euros in French enterprises with a 
turnover not exceeding 76 million Eu ros 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, authorisation is tacitly granted for other investments unless the Minister of Economic 
Affairs has, in exceptional circumstances, exercised its right to postpone 
the investment.  
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 certain commercial, industrial or artisanal activities, a specific authorisation is 
needed if the managing director is not holder of a permanent residence 
permit.  S/C/N/840 
 
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 Sector or sub-sector Desc ription of reservations 
A L L  S E C T O R S  I n  F I :  A c q u i s i t i o n  o f  s h a r e s  b y  f o r e i g n  o w n e r s  g i v i n g  m o r e  t h a n  o n e  
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 168 million Euros or with a balance sheet total exceeding 168 million Euros)  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.  
In HU: Unbound for foreign participation in newly privatized companies. 
 In 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 competent authorities. 
 
 Geographical zones 
 In FI: In the Åland Islands, limitations on the right of establishment by 
natural persons who do not enjoy regional citizenship in Åland or by any 
juridical person without permission by the competent authorities of the Åland Islands. 
 S/C/N/840 
 
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 Sector or sub-sector Desc ription of reservations 
1. BUSINESS SERVICES 
  
A. Professional Services 
  
a) Legal Services  
(CPC 861)4 
 
(excluding legal advisory and 
legal documentations and certification services provided 
by legal professionals 
entrusted with public functions, such as notaries, 
huissiers de justice or other  
officiers publics et ministériels) In AT:  Foreign lawyers' (who must be fully qualified in their home 
country)  equity participation and shares in the operating result of any 
law firm may not exceed 25 per cent. They may not have decisive 
influence in decision making . 
 In BE: Quotas apply for appearing before the "Cour de cassation" in 
non-criminal cases. 
 In CY: Full admission to the Bar is subject to a nationality condition, 
coupled with a residency requirement. Only advocates enrolled in the 
Bar may be partners or shareholders or members of the Board of Directors in a law company in Cyprus.  
In HR: Representation of parties before courts can be practised only by 
the members of the Bar Council of Croatia (Croatian title "odvjetnici"). Citizenship requirement for membership in the Bar Council.  
 
In FR: Lawyers' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas.  
 
In DK: Only lawyers with a Danish license to practice and law firms registered in Denmark may own shares in a Danish law firm. Only lawyers with a Danish license to practise may sit on the board or be 
part of the management of a Danish law firm. Requirement of a Danish 
legal examination in order to obtain a Danish licence.  
In FR: Some types of legal form ("association d'avocats" and "société 
en participation d'avocat")  are reserved to lawyers fully admitted to the 
Bar in FR. In a law firm providing services in respect of French or EU 
law, at least 75 per cent of the partners holding 75 per cent of the 
shares shall be lawyers fully admitted to the Bar in FR.  In HU: Commercial presence should take the form of partnership with a 
Hungarian barrister (ügyvéd)  or a barrister's office (ügyvédi iroda), or 
representative office.  
 
                                               
4 Includes legal advisory, legal representational, le gal arbitration and conciliation/mediation, and legal 
documentation and certification services. Provision of legal services is only authorised in respect of public international law, EC law and the law of any jurisdiction where the investor or its personnel is qualified to practice as a lawyer, and, like th e provision of other services, is subject to licensing requirements and 
procedures applicable in Member States of the European  Union. For lawyers providing legal services in respect 
of public international law an d foreign law, these may take inter alia the form of compliance with local codes of 
ethics, use of home title (unless recognitio n with the host title has been obtained)  insurance requirements, 
simple registration with the host country Bar or a si mplified admission to the ho st country Bar through an 
aptitude test and a legal or professional domicile in the host country. Legal services in respect of EC law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EC acting personally, 
and legal services in respect of the law of a Member St ate of the European Union shall in principle be carried 
out by or through a fully qualified lawyer admitted to the Bar in that Member Stat e acting personally. Full 
admission to the Bar in the relevant Member State of  the European Union might therefore be necessary for 
representation before courts and othe r competent authorities in the EC since it involves practice of EC and 
national procedural law. However, in some Member St ates, foreign lawyers not fully  admitted to the Bar are 
allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. S/C/N/840 
 
- 14 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In PL: While other types of legal form are available for EU lawyers, 
foreign lawyers only have access to the legal forms of registered 
partnership and limited partnership. Legal advisory and legal 
representational services on tax ma tters shall only be performed by 
specific entities such as tax advisors, legal advisors and barristers – 
registered in Poland. Legal entities, can provide tax advisory only in the 
legal form of limited liability companies or joint stock companies, registered in Poland.  
In ES: Full admission to the Bar, required for the practice of legal 
services in respect of domestic (EU and Member State) law, including representation before courts. Only EEA or Swiss nationals may be 
admitted to the Bar, and are thus entitled to provide legal services in 
respect of domestic law.  
b) 1. Accounting and 
Bookkeeping Services (CPC 86212 other than 
"auditing services", CPC 
86213, CPC 86219 and CPC 86220) In AT: Foreign accountants' (who must be authorised 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, if they are not members of the Austrian Professional Body. 
 In CY: Access is subject to economic needs test. Main criteria: the 
employment situation in the sub-sector.  
 In DK: In order to enter into partnerships with Danish authorised 
accountants, foreign accountants have to obtain permission from the 
Danish Commerce and Companies Agency.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services) In AT: Foreign auditors' (who must be authorised 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, if they 
are not members of the Austrian Professional Body. 
 In CY: Access is subject to economic needs test. Main criteria: the 
employment situation in the sub-sector. 
 In CZ and SK: At least 60 per cent of capital share or voting rights are reserved to nationals. 
 
I n  C Z :   O n l y  a u d i t o r s  a p p r o v e d  i n  t h e  C z e c h  R e p u b l i c  m a y  p e r f o r m  auditing services. In legal entities the majority of voting shares must 
belong to the auditors approved in the Czech Republic. The majority of 
persons in a statutory body must be of the auditors approved in the Czech Republic. 
 
In DK: In order to enter into partnerships with Danish authorised accountants, foreign accountant have to obtain permission from the Danish Commerce and Companies Agency.  
 
In ES: Condition of nationality for statutory auditors and for administrators, directors and partners of companies other than those 
covered by the 8th EEC directive on company law. 
 In FI: Residency requirement for at least one of the auditors of a 
Finnish Liability company. 
 In HR: None, except that auditing can be performed only by legal persons. 
 
  S/C/N/840 
 
- 15 - 
 
 
 Sector or sub-sector Desc ription of reservations 
In LV: In a commercial company of sworn auditors more than 50 per 
cent of the voting capital shares shall be owned by sworn auditors or 
commercial companies of sworn auditors of the EU. 
 In LT: Not less than 75 per cent of shares should belong to EU auditors 
or auditing companies. 
 In PL: Audit firms may be established only in certain Polish legal forms. The majority of the owners (of voting rights) as well as of the members 
of the management body in an audit firm must be (held by) audit firms 
or statutory auditors approved in any Member State of the EU. Statutory audit activities may be carried out only by locally approved 
statutory auditors or audit firms 
 In SE: Statutory audit in listed companies and companies exceeding certain thresholds concerning turnover, total assets and number of 
employees must be performed by publ ic auditors authorised in Sweden. 
Residency within the EEA or Switzerland is required for authorisation or approval. Only auditors approved in Sweden may perform statutory 
auditing services in certain legal entities, including in all limited 
companies, as well as of physical persons. Only auditors approved in Sweden, and registered public account ing firms, may be shareholders or 
form partnerships in companies which practice qualified auditing (for 
official purposes). Residency within the EEA or Switzerland is required for approval. The titles of "approved auditor" and "authorised auditor" may only be used by auditors approved or authorised in Sweden. 
 
In SI: The share of foreign persons in auditing companies may not exceed 49 per cent of the equity.   
 
c) Taxation Advisory Services 
(CPC 863)  5 In AT: Foreign tax advisors' (who must be authorised 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. 
 In CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector.  
 
In CZ, SK: Taxation services may be provided by natural persons only who are registered in the list of the Chamber of Tax Consultants or in 
the Chamber of Auditors. 
 
d) Architectural services 
and e) Urban planning and 
landscape architectural 
services 
(CPC 8671 and CPC 8674) In BG: For projects of national or regional significance, foreign investors 
have to act in partnership with or as subcontractors of local investors.  In CY: Unbound  
 
In LV: For architectural services, in order to receive a licence enabling to engage in business activity with full range of legal responsibility and 
rights to sign a project, practice of 3 years in Latvia in the field of 
projecting and university degree are required.  
In SK: Membership in relevant chamber is obligatory; membership in 
relevant foreign institutions may be recognised. Residency requirement, however exceptions might be considered.  
                                               
5 Does not include legal advisory and legal representational services on tax matters, which are to be 
found under 1.A.a). Legal services. S/C/N/840 
 
- 16 - 
 
 
 Sector or sub-sector Desc ription of reservations 
f) Engineering services 
and 
g) Integrated engineering 
services (CPC 8672 and CPC 8673) 
 In BG: For projects of national or regional significance, foreign investors 
have to act in partnership with or as subcontractors of local investors. 
 
In CY: Unbound   
h) Medical (including 
psychologists)  and Dental 
services 
(CPC 9312 and part of CPC 85201)   In AT: Unbound except for dental services and for psychologists and 
psychotherapists, where: none 
 
In DE: Economic needs test when medical doctors and dentists are authorized to treat members of public insurance schemes. Main criteria: 
shortage of doctors and dentists in the given region.  
 In CY, CZ, FI: Unbound 
 
In FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of "société d'exercice liberal" and "société civile professionnelle". 
 
In LV: Economic needs test. Main criteria: shortage of doctors and dentists in the given region. 
 
In BG, LT: The supply of service is subject to authorisation 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.  In SI: Unbound for social medicine, sanitary, epidemiological, 
medical/ecological services; the supply of blood, blood preparations and 
transplants; autopsy.  
In UK: Establishment for doctors under the National Health Service is 
subject to medical manpower planning . 
 
i) Veterinary services 
(CPC 932) In AT, CY: Unbound 
 In CZ: Access is restricted to natural persons only.  
 
In BG: Economic needs test. Main criteria: population and density of existing business. 
 
In HU: Economic needs test. Main criteria: labour market conditions in the sector. 
 
In ES: Access restricted to natural persons.  
j) 1. Midwives services 
(part of CPC 93191) In BG, CY, CZ, FI, MT, SI: Unbound 
 In FR: While other types of legal form are available for EU investors, 
foreign investors only have access to the legal forms of "société 
d'exercice liberal" and "société civile professionnelle".  
In LT: Economic needs test may be applied. Main criteria: employment 
situation in the sub-sector.  S/C/N/840 
 
- 17 - 
 
 
 Sector or sub-sector Desc ription of reservations 
j) 2. Services provided by 
Nurses, Physiotherapists and 
Paramedical Personnel 
(part of CPC 93191) In AT: Foreign investors are only allowed in the following activities: 
nurses, physiotherapists, occupational therapists, logotherapists, 
dieticians and nutricians. 
 In BG, CY, CZ, MT: Unbound 
 
In FI, SI: Unbound for Physiotherapists and Paramedical Personnel.  In FR: While other types of legal form are available for EU investors, 
foreign investors only have access to the legal forms of "société 
d'exercice liberal" and "société civile professionnelle".  
In LT: Economic needs test may be applied. Main criteria: employment 
situation in the sub-sector  In LV: Economic needs test for foreign physiotherapists and 
paramedical personnel. Main criteria: employment situation in the given 
region.   
k) Retail sales of 
pharmaceuticals and retail 
sales of medical and 
orthopaedical goods  (CPC 63211) 
and other services supplied 
by pharmacists 
6 In AT, BG, CY, FI, MT, PL, RO, SE, SI: Unbound 
 
In BE, DE, DK, EE, FR, IT, HR, HU, IE, LV, PT, SK: Authorisation is 
subject to an economic needs test. Main criteria: population and geographical density of existing pharmacies. 
 
In ES: Access restricted to natural persons only. Monopoly for pharmacists of supply of pharmaceuticals to the general public. Establishment of new pharmacies is subject to an economic needs test. 
 
B. Computer and Related Services 
(CPC 84)  None 
C. Research and Development 
Services   
a) R and D services on natural 
sciences (CPC 851) 
b) R and D services on Social 
Sciences and Humanities (CPC 852 excluding 
psychologists services) 
7 
c) Interdisciplinary R and D 
services (CPC 853) EU: For publicly funded R and D services, exclusive rights and/or 
authorisations can only be granted to EU nationals and to EU juridical persons having their headquarters in the EU. 
D. Real Estate Services 8 
  
a) Involving Own or Leased 
Property  
(CPC 821) None 
b) On a Fee or Contract Basis 
(CPC 822) None 
In CY: Unbound  
                                               
6 The supply of pharmaceuticals to the general public, like the provision of other services, is subject to 
licensing and qualification requirements  and procedures applicable in Member  States of the European Union. As 
a general rule, this activity is reserv ed to pharmacists. In some Member States, only the supply of prescription 
drugs is reserved to pharmacists. 
7 Part of CPC 85201 which is to be found under 1.A.h)- Medical and dental services. 
8 The service involved relates to the profession of real estate agent and does not affect any rights 
and/or restrictions on na tural and juridical persons purchasing real estate. S/C/N/840 
 
- 18 - 
 
 
 Sector or sub-sector Desc ription of reservations 
E. Rental/Leasing Services 
without Operators  
a) Relating to Ships 
(CPC 83103) In CY: Reservations on the maximum level of non-EU ownership in a 
ship. 
 
In LT: Ships must be owned by Lithuanian natural persons or companies established in Lithuania.  
In SE: To fly the Swedish flag proof of dominating Swedish operating 
influence must be shown in case of foreign ownership interests in ships.  
b) Relating to Aircraft 
(CPC 83104) EU: Aircraft used by air carriers of the European Union have to be 
registered in the Member State licensing the air carrier or elsewhere in 
the European Union. The aircraft must be owned either by natural 
persons meeting specific nationality criteria or by juridical persons meeting specific criteria regarding ownership of capital and control (including nationality of directors). 
 
c) Relating to Other Transport 
Equipment  
(CPC 83101, CPC 83102 and CPC 83105)  
 None 
d) Relating to Other 
Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None 
e) Relating to personal and 
household goods 
(CPC 832) In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, 
PT, RO, SI, SE, SK, UK: Unbound for CPC 83202 
f) Telecommunications 
equipment rental 
(CPC 7541)  None 
F. Other Business Services  
  
a) Advertising 
(CPC 871) None 
b) Market Research and 
Opinion Polling (CPC 864) 
 None 
c) Management Consulting 
Services 
(CPC 865)  None 
d) Services Related to 
Management Consulting (CPC 866) 
 In HU: Unbound for arbitration and conciliation services (CPC 86602).   
e) Technical Testing and 
Analysis Services  
(CPC 8676)  None 
In CY: Unbound for Chemists and Biologists 
f) Advisory and Consulting 
services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881) None S/C/N/840 
 
- 19 - 
 
 
 Sector or sub-sector Desc ription of reservations 
g) Advisory and Consulting 
Services Relating to Fishing 
(part of CPC 882) None 
h) Advisory and Consulting 
Services incidental to 
Manufacturing (part of CPC 884 and part of CPC 885) None 
i) Placement and Supply 
Services of Personnel   
i) 1. Executive search  
(CPC 87201) In BG, CY, CZ, DE, EE, FI, HR, LV, LT, MT, PL, PT, RO, SK, SI: Unbound 
In ES: Prior to the start of the activity, placement agencies are required 
to submit a sworn statement certifying the fulfilment of the 
requirements stated by the current legislation.  
i) 2. Placement Services  
(CPC 87202) In AT, BG, CY, CZ, EE, FI, HR, LV, LT, MT, PL, PT, RO, SK: Unbound 
 In BE, FR, IT: State monopoly  
 
In DE: Authorisation is subject to an economic needs test. Main criteria: situation and development of the labour market. 
 
i) 3. Supply Services of office 
support personnel 
(CPC 87203) In AT, BG, CY, CZ, DE, EE, FI, HR , LV, LT, MT, PL, PT, RO, SK, SI: 
Unbound 
In IT: State monopoly  
i) 4 Model agency Services  
(part of CPC 87209) None. 
In CY: Unbound   
j) 1. Investigation Services 
(CPC 87301) In BE, BG, CY, CZ, DE, ES, EE, FR, EL, HR, HU, IE, IT, LV, LT, LU, MT, 
NL, PL, PT, RO, SK, SI: Unbound 
 
j) 2. Security Services  
(CPC 87302, CPC 87303, CPC 
87304 and CPC 87305) In DK: Requirement of nationality and residence for members of the 
board. Unbound for the supply of airport guard services. 
 In BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SI, SK: Licence may be granted only to nationals and to national registered organisations. 
 
In ES: The provision of security services by a foreign provider on a cross-border basis is not allowed. Nationality condition for natural and 
juridical persons and for private security personnel. 
 In HR: Unbound. 
 
k) Related Scientific and 
Technical Consulting Services  
(CPC 8675) In FR: Foreign investors require a specific authorisation for exploration 
and prospecting services.  
 
l) 1. Maintenance and repair 
of vessels 
(part of CPC 8868) None 
l) 2. Maintenance and Repair 
of Rail Transport Equipment  (part of CPC 8868) In LV: State monopoly 
 In SE: Economic needs tests apply when an investor intends to 
establish its own terminal infrastructure facilities. Main criteria: space 
and capacity constraints.  S/C/N/840 
 
- 20 - 
 
 
 Sector or sub-sector Desc ription of reservations 
l) 3. Maintenance and Repair 
of motor vehicles, 
motorcycles, snowmobiles 
and road transport Equipment  (CPC 6112, CPC 6122, part of 
CPC 8867 and part of CPC 
8868) In SE: Economic needs tests apply when an investor intends to 
establish its own terminal infrastructure facilities. Main criteria: space 
and capacity constraints.  
l) 4. Maintenance and Repair 
of Aircraft and parts thereof  
(part of CPC 8868) None 
l) 5. Maintenance and Repair 
services of metal products, of (non office)  machinery, of 
(non transport and non 
office)  equipment and of 
personal and household goods 
9 
(CPC 633, CPC 7545, CPC 
8861, CPC 8862, CPC 8864, CPC 8865 and CPC 8866) None 
m) Building-Cleaning Services 
(CPC 874) None 
n) Photographic Services 
(CPC 875) None 
o) Packaging Services 
(CPC 876) None 
p) Printing and Publishing 
(CPC 88442) In HR: Residency requirements for publisher and editorial board. 
 In LT, LV: Establishment rights in publishing sector granted only to 
nationally incorporated juridical persons (no branches). 
 In PL: Nationality requirement for the editor-in-chief of newspapers and 
journals. 
 In SE: Natural persons who are owners of periodicals that are printed and published in Sweden must reside in Sweden or be citizens of the 
EEA. Owners of such periodicals who are juridical persons must be 
established in the EEA. Periodicals that are printed and published in Sweden, and technical recordings must have a responsible editor, who 
must be domiciled in Sweden.   
 
q) Convention Services 
(part of CPC 87909) None 
r) 1. Translation and 
Interpretation Services (CPC 87905) In DK: Authorisation for authorised public translators and interpreters 
may limit the scope of activity.  In HR: Unbound for translation and interpretation services for/before 
Croatian courts. 
 In PL: Unbound for the supply of sworn interpretation services. 
 
In BG, HU, SK: Unbound for official translation and interpretation. 
r) 2. Interior Design and other 
Specialty Design Services (CPC 87907) None 
                                               
9 Maintenance and repair services of tran sport equipment (CPC 6112, 6122, 8867 and CPC 8868)  are to 
be found under 1.F. l)  1 to 1.F.l)  4. Maintenance and repair services of office machinery and equipment 
including computers (CPC 845)  are to be found under 1. B. Computer services. S/C/N/840 
 
- 21 - 
 
 
 Sector or sub-sector Desc ription of reservations 
r) 3. Collection Agency 
Services 
(CPC 87902) In IT, PT: Nationality condition for investors. 
 
In CZ: Unbound 
 
r) 4. Credit reporting services 
(CPC 87901) In BE: For consumer credit databanks, nationality condition for 
investors.  In IT, PT: Nationality condition for investors. 
 
r) 5. Duplicating services 
(CPC 87904) 10 None 
r) 6. Telecommunications 
consulting services 
(CPC 7544) None 
r) 7. Telephone answering 
services (CPC 87903) None 
 
2. COMMUNICATION SERVICES  
A. Postal and Courier Services 
 
(Services relating to the 
handling 11 of postal items 12 
according to the following list of sub-sectors, whether for 
domestic or foreign 
destinations: (i)  Handling of 
addressed written 
communications on any kind 
of physical medium 
13, 
including Hybrid mail service 
and Direct mail, (ii)  Handling 
of addressed parcels and packages 
14, (iii)  Handling of 
addressed press products 15, 
(iv) Handling of items referred 
to in (i)  to (iii)  above as 
registered or insured mail, 
(v) Express delivery 
services 16 for items referred 
to in (i)  to (iii)  above, 
(vi) Handling of 
non-addressed items, (vii) Document exchange 
17 
 None 18 
                                               
10 Does not include printing services, which fall under CPC 88442 and are to be found under 1.F p). 
11 The term "handling" should be  taken to include clearance, sorting, transport and delivery. 
12 "Postal item" refers to items handled by any type of commercial operator, whether public or private. 
13 E.g. letter, postcards. 
14 Books, catalogues are included hereunder. 
15 Journals, newspapers, periodicals. 
16 Express delivery services may include, in additi on to greater speed and reliability, value added 
elements such as collection  from point of origin, personal delive ry to addressee, tracing and tracking, 
possibility of changing the destination and addressee in transit, confirmation of receipt. 
17 Provision of means, including the supply of ad hoc pr emises as well as transpor tation by a third party, 
allowing self-delivery by mutual exchange of postal item s between users subscribing to this service. Postal item 
refers to items handled by any type of comm ercial operator, whether public or private. 
18 For subsectors i)  to iv), individual licences imposing particular universal services obligations and/or 
financial contribution to a compensation fund may be required. S/C/N/840 
 
- 22 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Sub-sectors (i), (iv)  and 
(v) are however excluded 
when they fall into the scope 
of the services which may be reserved, which is: for items 
of correspondence the price of 
which is less than 2.5 times the public basic tariff, provided that they weigh less 
than 50 grams 
19, plus the 
registered mail service used in the course of judicial or 
administrative procedures.) 
(part of CPC 751, part of CPC 71235 
20 and part of CPC 
73210 21) 
  
B. Telecommunications 
Services 
These services do not cover the economic activity 
consisting of the provision of 
content which requires telecommunications services 
for its transport   
a) All services consisting of 
the transmission and 
reception of signals by any 
electromagnetic means 22, 
excluding broadcasting 23  None 24 
b) Satellite broadcast 
transmission services 25 EU: service suppliers in this sector may be subject to obligations to 
safeguard general interest objectives related to the conveyance of 
content through their network in line with the EU regulatory framework 
for electronic communications.  In BE: Unbound 
                                               
19 "Items of correspondence": a communication in writ ten form on any kind of physical medium to be 
conveyed and delivered at the address indicated by the se nder on the item itself or on its wrapping. Books, 
catalogues, newspapers and periodicals are not regarded as items of correspondence. 
20 Transportation of mail on own account by any land mode. 
21 Transportation of mail on own account by air. 
22 These services do not include on-line informatio n and/or data processing (including transaction 
processing)  (part of CPC 843)  which is to be found unde r 1.B. Computer services. 
23 Broadcasting is defined as the un interrupted chain of transmission re quired for the distribution of TV 
and radio programme signals to the general public, but does not cover contribution links between operators. 
24 Footnote for clarification purposes: Some Member  States of the European Union maintain public 
participation in certain telecommunication operators. In so me Member States the right is reserved  to maintain 
such public participation in the fu ture. This is not a market access li mitation. In Belgium, government 
participation and voting rights in Belgacom are freely de termined under legislative po wers as is presently the 
case under the law of 21 March 1991 on the reform of government-owned economic enterprises. 
25 These services cover the telecommunications service consisting of the transmission and reception of 
radio and television broa dcast by satellite (the uninte rrupted chain of transmission via satellite required for the 
distribution of TV and radio programme signals to the general public). Th is covers selling use of satellite 
services, but does not include the selling of television programme packages to households. S/C/N/840 
 
- 23 - 
 
 
 Sector or sub-sector Desc ription of reservations 
3. CONSTRUCTION AND 
RELATED ENGINEERING 
SERVICES  
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, 
CPC 517 and CPC 518)   
 In BG: For projects of national or regional significance, foreign investors 
have to act in partnership of as subcontractors of local investors. 
 
In CY: Unbound  
4. DISTRIBUTION SERVICES 
(excluding distribution of 
arms, munitions, explosives and other war material) 
All sub-sectors mentioned 
below  In AT: Unbound for distribution of pyrotechnical goods, of ignitable 
articles and blasting devices and of toxic substances. For the 
distribution of pharmaceutical products and of tobacco products, exclusive rights and/or authorisations can only be granted to EU  
nationals and to EU juridical persons having their headquarters in the  
EU.  
In FI: Unbound for distribution of alcoholic beverages and wholesale of 
pharmaceutical products.   In HR: Unbound for distribution of tobacco products. 
 
A. Commission Agents' Services  
  
a) Commission Agents' 
Services of motor vehicles, motorcycles and snowmobiles and parts and accessories 
thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 
6121) None 
b) Other Commission Agents' 
Services 
(CPC 621)  None 
B. Wholesale Trade Services  
a) Wholesale Trade Services 
of motor vehicles, 
motorcycles and snowmobiles and parts and accessories 
thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 
6121) None 
b) Wholesale Trade Services 
of telecommunication terminal 
equipment (part of CPC 7542) None 
c) Other wholesale trade 
services (CPC 622 excluding wholesale 
trade services of energy 
products 
26) 
 In FR, IT: State monopoly on tobacco. 
 In FR: Authorisation of wholesale phar macies is subject to an economic 
needs test. Main criteria: population and geographical density of 
existing pharmacies. 
                                               
26 These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D. S/C/N/840 
 
- 24 - 
 
 
 Sector or sub-sector Desc ription of reservations 
C. Retailing Services 27 
Retailing Services of motor 
vehicles, motorcycles and 
snowmobiles and parts and accessories thereof  
(CPC 61112, part of CPC 6113 
and part of CPC 6121 ) Retailing Services of telecommunication terminal 
equipment 
(part of CPC 7542) Food retailing services  
(CPC 631) 
(Retailing services of other (non-energy)  goods, except 
retail sales of pharmaceutical, 
medical and orthopaedic 
goods 
28 
(CPC 632 excluding CPC 
63211 and 63297) In IT: State monopoly on tobacco 
 
In ES: State monopoly on tobacco. Establishment is subject to an EU 
nationality condition. Only natural persons (tobacconists) are permitted to provide retail services of tobacco products. Each tobacconist cannot 
obtain more than one license, and cannot have professional or 
employment relationship with any of the importers, manufacturers or wholesale distributors of tobacco products, unless such linkage ends before the final award of the license.  
 
In BE, BG, DK, FR, IT, MT, PT: Authorisation for department stores (in the case of 
 
FR only for large stores)  is subject to an economic needs test. Main 
criteria: number of and impact on existing stores, population density, geographic spread, impact on traffic conditions and creation of new 
employment. 
 In IE, SE: Unbound for the reta il sale of alcoholic beverages 
 
 
D. Franchising  (CPC 8929)  None 
5. EDUCATIONAL SERVICES 
(only privately funded services)   
  
A. Primary Education Services  
(CPC 921) 
 B. Secondary Education 
Services 
(CPC 922) C. Higher Education Services (CPC 923) 
D. Adult Education Services 
(CPC 924) EU: Participation of private operators in the education network is 
subject to concession. 
 In AT: Unbound for higher education services. Unbound for education 
services for adults by means of radio or television broadcasting. 
 In BG: Unbound for the supply of primary and/or secondary education services by foreign natural persons and associations and for the supply 
of higher education services. 
 In CZ, SK: Nationality condition for majority of members of the Board. 
Unbound for the supply of higher education services except for post-
secondary technical and vocational education services (CPC 92310).   
In CY, FI, MT, RO, SE: Unbound 
 In EL: Nationality condition for majority of members of the Board in primary and secondary schools. Unbound for higher education 
institutions granting recognised States diplomas. 
 In ES, IT: Needs test for opening private universities authorised to issue 
recognised diplomas or degrees; procedure involves an advice of the 
Parliament. Main criteria: population and density of existing establishments. 
 
In HR: Unbound for Primary Education Services (CPC 921). For 
Secondary Education Services: None for legal persons. 
                                               
27 Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES 
under 1.B. and 1.F.l). Does not include retailing services  of energy products which are to be found in ENERGY 
SERVICES under 13.E and 13.F. 
28 Retail sales of pharmaceutical, medical and orth opaedic goods are to be found under PROFESSIONAL 
SERVICES in 1.A.k). S/C/N/840 
 
- 25 - 
 
 
 Sector or sub-sector Desc ription of reservations 
In HU, SK: The number of schools bein g established may be limited by 
local authorities (or in the case of high schools and other higher 
education institutions by central authorities)  in charge of granting 
licenses.  
In LV: Unbound for the supply of education services relating to technical 
and vocational secondary school-type education services for handicapped students. (CPC 9224) 
 
In SI: Unbound for primary schools. Nationality condition for majority of members of the Board in secondary and high schools. 
 
E. Other education services (CPC 929) In AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, 
MT, NL, PL, PT, RO, SI, SE, UK: Unbound 
 In CZ, SK: Participation of private operators in the education network is subject to concession. Nationality condition for majority of members of 
the Board. 
 
6. ENVIRONMENTAL SERVICES    
A. Waste Water Services 
(CPC 9401) 29 
 
B. Solid/hazardous waste 
management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar 
Services (CPC 9403)  
C. Protection of ambient air 
and climate (CPC 9404) 
30 
 
 None 
                                               
29 Corresponds to sewage services. 
30 Corresponds to Cleaning Services of Exhaust Gases. S/C/N/840 
 
- 26 - 
 
 
 Sector or sub-sector Desc ription of reservations 
D. Remediation and clean up 
of soil and waters 
a) Treatment, remediation of 
contaminated/polluted soil and water 
(part of CPC 9406) 
31 
 E. Noise and vibration abatement 
(CPC 9405) 
 F. Protection of biodiversity 
and landscape  
a) Nature and landscape 
protection services (part of CPC 9406) 
 
G. Other environmental and ancillary services 
(CPC 9409)  
7. FINANCIAL SERVICES 
  
A. Insurance and insurance-
related services In 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. 
 
In BG, ES: Before establishing a branch or agency in Bulgaria or 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.  In 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. 
 
In FI: 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 EU , unless the competent authorities 
have granted an exemption. Foreign insurers cannot get a licence in Finland as a branch to carry on statutory pension insurance.  
In IT: The authorisation of the establishment of branches is ultimately 
subject to the evaluation of supervisory authorities.  
In BG, PL: Local incorporation (no branches)  required for insurance 
intermediaries.  
 
                                               
31 Corresponds to parts of Nature and Landscape Prot ection Services. S/C/N/840 
 
- 27 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In PT: In order to establish a branch in Portugal, foreign insurance 
companies need to demonstrate prior operational experience of at least 
five years. Direct branching is not permitted for insurance 
intermediation, which is reserved to companies formed in accordance with the law of an EU Member State.  
 
In 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 
(no branches).  
 In SI: Foreign investors cannot participate in insurance companies 
under privatisation. Membership of the mutual insurance institution is 
limited to companies established in the Republic of Slovenia (no branches)  and domestic natural persons. For providing consultancy and 
claim settlement services, incorporation is required as a legal entity (no 
branches). For sole proprietors, a residence in the Republic of Slovenia 
is required.  
In SE: Insurance broking undertakings not incorporated in Sweden may 
establish only through a branch.  
B. Banking and other financial services (excluding insurance) EU: Only firms having their registered office in the European Union can 
act as depositories of the assets of  investment funds. The establishment 
of a specialised management compan y, having its head office and 
registered office in the same Member State, is required to perform the 
activities of management of unit trusts and investment companies.  
In BG: Pension insurance shall be implemented through participation in 
incorporated pension insurance companies (no branches). Permanent residence in Bulgaria is required for the chairperson of the management 
board and the chairperson of the board of directors. 
 In CY: Only members (brokers)  of the Cyprus Stock Exchange can 
undertake business pertaining to securities brokerage in Cyprus. 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 (no branches). 
 
 In FI: At least one half of the founders, the members of the board of 
directors, at least one ordinary and one deputy member of the 
supervisory board and the person entitled to sign in the name of the 
credit institution shall have their permanent residence in the EU. Exemption from these requirements may be granted by the competent authorities. 
 
In HR: None, except for settlement and clearing services where the Central Depositary Agency (CDA) is the sole supplier in Croatia. Access 
to the services of the CDA will be granted to non-residents on a non-
discriminatory basis.   
 In HU: Branches of foreign institutions are not allowed to provide asset 
management services for private pension funds or management of venture capital. 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.  S/C/N/840 
 
- 28 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In 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/depository and management company is required to be incorporated in Ireland or in another Member State of the European 
Union (no branches). In the case of an investment limited partnership, 
at least one general partner must be incorporated in Ireland. 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 accordance with the EU Investment Services Directive. 
 
 In IT: In order to be authorised to manage the securities settlement 
system with an establishment in Italy, a company is required to be incorporated in Italy (no branches). In order to be authorised to 
manage central securities depository services with an establishment in 
Italy, companies are required to be incorporated in Italy (no branches). In the case of collective investment schemes other than UCITS 
harmonised under EU legislation, the trustee/ depository is required to 
be incorporated in Italy or in another Member State of the EU and established through a branch in Italy. Management companies of UCITS 
not harmonised under EU legislation are also required to be 
incorporated in Italy (no branches). Only banks, insurance companies, investment firms and companies managing UCITS harmonised under EU 
legislation having their legal head office in the EU, as well as UCITS 
incorporated in Italy may carry out activity of pension fund resources 
management. 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 Union. Representative 
offices of foreign intermediaries cannot carry out activities aimed at providing investment services. 
 
In LT: For the purpose of asset management, incorporation as a specialised management company (no branches)  is required. Only firms 
having their registered office in Lithuania can act as the depositories of 
the assets. 
 In PT: Pension fund management may be provided only by specialized 
companies incorporated in Portugal for that purpose and by insurance 
companies established in Portugal and authorised to take up the life insurance business or by entities authorised to pension fund 
management in other EU Member States (unbound for direct branching 
from non-EU countries).  In RO: Branches of foreign institutions are not allowed to provide asset 
management services. 
 
 In SK: 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 (no branches).  
 
In SI: Unbound for participation in banks under privatisation and for private pension funds (non-compulsory pension funds).  
In SE: A founder of a savings bank shall be a natural person resident in 
the EU.  
 S/C/N/840 
 
- 29 - 
 
 
 Sector or sub-sector Desc ription of reservations 
8. HEALTH SERVICES AND 
SOCIAL SERVICES  
(only privately funded 
services)   
A. Hospital Services 
(CPC 9311)  
B. Ambulance Services 
(CPC 93192)  
C. Residential health facilities 
other than hospital services (CPC 93193) 
 
D. Social Services (CPC 933) EU: Participation of private operators in the health and social network is 
subject to concession. Economic needs tests may apply. Main criteria: number of and impact on existing establishments, transport 
infrastructure, population density, geographic spread, and creation of 
new employment.  
In AT, SI: Unbound for ambulance services. 
 In BG: Unbound for hospital services, for ambulance services and for 
residential health facilities other than hospital services.  
 In CZ, FI, MT, PL, SE, SK: Unbound  
In HU, SI: Unbound for social services. 
 In BE, UK: Unbound for ambulance services, for residential health 
facilities other than hospital services and for social services other than 
convalescent and rest houses and old people's homes.  
In CY: Unbound for hospital services, ambulance services, for 
residential health facilities other than hospital services and for social services other than convalescent and rest houses and old people's homes. 
 
9. TOURISM AND TRAVEL RELATED SERVICES 
  
A. Hotel, Restaurants and 
Catering  (CPC 641, CPC 642 and CPC 643) 
excluding catering in air 
transport services 
32 In BG: Incorporation is required (no branches) 
 In IT: Economic needs tests applied on bars, cafes and restaurants. Main criteria: population and density of existing establishments. 
 
In HR: Location in the protected areas of particular historic and artistic interest and within national or landscape parks is subject to approval by 
the Government of the Republic of Croatia which can be denied. 
 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471) In BG: Unbound for direct branching (incorporation is required). 
 In CY: Foreign service providers have to be represented by a resident 
Travel Office. 
 In CZ: Economic needs test based on population criterion.    
In PT: Requirement of constitution of a commercial company having its 
corporate base in Portugal (unbound for branches).  
C. Tourist Guides Services (CPC 7472) 
 None 
 
In CY: Nationality condition. 
                                               
32 Catering in air transport services is to be found in SERVICES AUXILIARY TO TRANSPORT under 
1.12.E.a)  Ground handling services. S/C/N/840 
 
- 30 - 
 
 
 Sector or sub-sector Desc ription of reservations 
10. RECREATIONAL, 
CULTURAL AND SPORTING 
SERVICES (other than audio-
visual services)   
A. Entertainment Services 
(including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619) In CY, CZ, FI, MT, PL, RO, SI, SK: Unbound  
 In BG: Unbound except for theatrical producer, singer group, band and 
orchestra entertainment services (CPC 96191), services provided by 
authors, composers, sculptors, entertainers and other individual artists (CPC 96192)  and ancillary theatrical services (CPC 96193). 
 
In EE: Unbound for other entertainment services (CPC 96199)  except 
for cinema theatre services. 
 
In LV: Unbound except for cinema theatre operation services (part of CPC 96199).  
B. News and Press Agencies Services  
(CPC 962) In CZ: Unbound 
 
In 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. Establishment of press agencies by foreign 
investors is subject to reciprocity. 
 
C. Libraries, archives, 
museums and other cultural 
services  (CPC 963) In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LV, LU, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound 
 In AT, LT: Participation of private operators in the libraries, archives, 
museums and other cultural services' network is subject to concession 
or licence.  
D. Sporting services (CPC 9641)   
 In AT, SI:  Unbound for ski school services and mountain guide services. 
 
In BG, CY, CZ, EE, LV, MT, PL, RO, SK: Unbound 
 
E. Recreation park and beach 
Services  
(CPC 96491)  None 
11. TRANSPORT 
SERVICES 
  
A. Maritime transport  
  
a) International passenger 
transportation 
(CPC 7211 less national 
cabotage transport).  
b) International freight 
transportation (CPC 7212 less national 
cabotage transport) 
33 In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, 
NL, PL, PT, RO, SK, SI, SE, UK: Unbound for the establishment of a 
registered company for the purpose of operating a fleet under the 
national flag of the State of establishment.  
In BG: Unbound for direct branching (incorporation is required). 
 In BG, CY, DE, EE, ES, FR, FI, EL, IT, LT, LV, MT, PL, PT, RO, SI and SE: 
Feedering services by authorisation.  
                                               
33 Includes feedering services and movement of equipment by international maritime transport suppliers 
between ports located in same State when no revenue is involved. S/C/N/840 
 
- 31 - 
 
 
 Sector or sub-sector Desc ription of reservations 
B. Internal Waterways 
Transport  
  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222) EU: Measures based upon existing or future agreements on access to 
inland waterways (incl. agreements following the Rhine-Main-Danube 
link) reserve some traffic rights for operators based in the countries 
concerned and meeting nationality criteria regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping.
 
 In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for the establishment of a 
registered company for the purpose of operating a fleet under the 
national flag of the State of establishment.  
In AT: Nationality condition in order to set up a shipping company by 
natural persons. In the case of establishment as legal person, nationality condition for the managing board and the supervisory board. Registered company or permanent establishment in Austria is required. 
In addition the majority of the business shares must be held by EU 
citizens.  
In BG: Unbound for direct branching (incorporation is required) 
 In FI: Services can be provided only by ships operating under the 
Finnish flag. 
 In HR: Unbound.  
C. Rail Transport   
a) Passenger transportation 
(CPC 7111) b) Freight transportation 
(CPC 7112) 
 In BG: Unbound for direct branching (incorporation is required). 
 
In HR, LT: Unbound. 
 
D. Road Transport  
  
a) Passenger Transportation 
(CPC 7121 and CPC 7122) In EU: Foreign investors cannot provide transport services within a 
Member State (cabotage), except for rental of non-scheduled services 
of buses with operator.  
In EU: Economic needs test for taxi services. Main criteria: number of 
and impact on existing establishments, population density, geographic spread, impact on traffic conditions and creation of new employment. 
 
In AT, BG: Exclusive rights and/or authorisation can only be granted to EU nationals and to EU juridical pe rsons having their headquarters in 
the EU. 
 
In BG, CZ: Unbound for direct branching (incorporation is required).  
In FI, LV: Authorisation required, not extended to foreign registered 
vehicles.  
In LV and SE: Requirement on established entities to use vehicles with 
national registration.  In ES: Economic needs test for CPC 7122. Main criteria: Local demand. 
 S/C/N/840 
 
- 32 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In IT, PT: Economic needs test for limousine services. Main criteria: 
number of and impact on existing establishments, population density, 
geographic spread, impact on traffic conditions and creation of new 
employment.  
 In ES, IE, IT: Economic needs test for intercity bussing services. Main 
criteria: number of and impact on existing establishments, population density, geographic spread, impact on traffic conditions and creation of new employment. 
 
In FR : Unbound for intercity bussing services.  
b) Freight Transportation  
(CPC 7123, excluding 
transportation of mail on own 
account 34). In AT, BG: Exclusive rights and/or authorisation can only be granted to 
EU nationals and to EU juridical pe rsons having their headquarters in 
the EU. 
 In BG, CZ: Unbound for direct branching (incorporation is required).  
In ES: Unbound  
 In FI, LV: Authorisation required, not extended to foreign registered 
vehicles. 
 In LV and SE: Requirement on established entities to use vehicles with 
national registration. 
 In IT, SK: Economic needs test. Main criteria is local demand.  
E. Pipeline transport of goods other than fuel 
35  
(CPC 7139) 
 AT: Exclusive rights can only be granted to EU nationals and to EU 
juridical persons having their headquarters in the EU. 
12. SERVICES AUXILIARY TO TRANSPORT 
36 
  
A. Services auxiliary to 
Maritime Transport   
a) Maritime Cargo Handling 
Services b) Storage and warehousing 
Services 
(part of CPC 742) c) Customs Clearance 
Services 
d) Container Station and 
Depot Services e) Maritime Agency Services 
f) Maritime Freight 
Forwarding Services g) Rental of Vessels with 
Crew 
(CPC 7213)  
 In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: For pushing and towing services and for supporting services for maritime transport unbound for the 
establishment of a registered company for the purpose of operating a 
fleet under the national flag of the State of establishment.  
In IT: Economic needs test for maritime cargo-handling services. Main 
criteria: number of and impact on existing establishments, population density, geographic spread and creation of new employment. 
 
In BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to 49 per cent.   
In CY: Unbound for rental of vessels with crew. 
 In SI: Only juridical persons established in the Republic of Slovenia (no 
branches)  can perform customs clearance. 
 In FI: Pushing and towing services can be provided only by ships 
operating under the Finnish flag. 
                                               
34 Part of CPC 71235, which is to be found in COMMU NICATION SERVICES under 2.A. Postal and courier 
services. 
35 Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. 
36 Does not include maintenance and repair services of transport equipment, which are to be found in 
BUSINESS SERVICES under 1.F.l)  1 to 1.F.l)  4. S/C/N/840 
 
- 33 - 
 
 
 Sector or sub-sector Desc ription of reservations 
h) Pushing and towing 
services  
(CPC 7214) 
i) Supporting services for 
maritime transport 
(part of CPC 745) 
j) Other supporting and 
auxiliary services (including catering) 
(part of CPC 749) In HR: Unbound for c) Customs Clearance Services, d) Container 
Station and Depot Services, e) Maritime Agency Services and f) 
Maritime Freight Forwarding Services. 
 
For a) Maritime Cargo Handling Services, b) Storage and warehousing 
Services, j) Other supporting and auxili ary services (including catering), 
h) Pushing and towing services and i) Supporting services for maritime 
transport: None, except that foreign legal person is required to establish a company in Croatia which should be granted a concession by the port authority, following a public tendering procedure. The number 
of service suppliers may be limited reflecting limitations in port 
capacity.   
In MT: Unbound for Customs Clearance Services  
 
B. Services auxiliary to internal waterways transport  a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse 
services (part of CPC 742) 
c) Freight transport agency 
services  (part of CPC 748) 
d) Rental of Vessels with 
Crew (CPC 7223) e) Pushing and towing 
services  
(CPC 7224) f) Supporting services for 
internal waterway transport 
(part of CPC 745) g) Other supporting and 
auxiliary services  
(part of CPC 749) EU: Measures based upon existing or future agreements on access to 
inland waterways (incl. agreements following the Rhine-Main-Danube link) reserve some traffic rights for operators based in the countries 
concerned and meeting nationality criteria regarding ownership. 
Regulations implementing the Mannheim Convention on Rhine Shipping.
 
 
In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for pushing and towing 
services and supporting services for internal waterway transport.  
In AT: Nationality condition in order to set up a shipping company by 
natural persons. In the case of establishment as legal person, nationality condition for the managing board and the supervisory board. Registered company or permanent establishment in Austria is required. 
In addition the majority of the business shares must be held by EU 
citizens.  
In BG: Unbound for direct branching (incorporation is required). 
Participation in Bulgarian companies is limited to 49 per cent.  
In HU: Participation of the State may be required in an establishment 
 In FI: Pushing and towing services can be provided only by ships operating under the Finnish flag. 
 
In SI: Only juridical persons established in the Republic of Slovenia (no branches)  can perform customs clearance. 
 
In HR: Unbound.  
C. Services auxiliary to rail transport  a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse 
services 
(part of CPC 742) 
c) Freight transport agency 
services  
(part of CPC 748) 
d) Pushing and towing 
services  (CPC 7113) 
e) Supporting services for rail 
transport services  (CPC 743) In BG: Unbound for direct branching (incorporation is required) 
Participation in Bulgarian companies is limited to 49 per cent.  
In CZ: Unbound for direct branching (incorporation is required). 
 In SI: Only juridical persons established in the Republic of Slovenia (no 
branches)  can perform customs clearance. 
 In HR: Unbound for pushing and towing services. 
 S/C/N/840 
 
- 34 - 
 
 
 Sector or sub-sector Desc ription of reservations 
f) Other supporting and 
auxiliary services 
(part of CPC 749) 
  
D. Services auxiliary to road 
transport  a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse 
services 
(part of CPC 742) 
c) Freight transport agency 
services  
(part of CPC 748) 
d) Rental of Commercial Road 
Vehicles with Operators (CPC 7124) 
e) Supporting services for 
road transport equipment (CPC 744) 
f) Other supporting and 
auxiliary services (part of CPC 749) 
 In AT: For rental of commercial road vehicles with operators, 
authorisation can only be granted to EU nationals and to EU juridical persons having their headquarters in the EU. 
 
In BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to 49 per cent. 
 
In FI: For rental of commercial road vehicles with operators, authorisation required, not extended to foreign registered vehicles. 
 
In HR: Unbound for Rental of Commerc ial Road Vehicles with Operators.
 
 
In SI: Only juridical persons established in the Republic of Slovenia (no 
branches)  can perform customs clearance. 
 
E. Services auxiliary to air transport services  
a) Ground handling services 
(including catering) E U :  C a t e g o r i e s  o f  a c t i v i t i e s  d e p e n d  o f  s i z e  o f  a i r p o r t .  T h e  n u m b e r  o f  
providers in each airport can be limited due to available-space 
constraints and to not less than two suppliers for other reasons. 
 In HR: Unbound. 
 
In BG: Unbound for direct branching (incorporation is required).  
b) Storage and warehouse 
services (part of CPC 742) In BG: Unbound for direct branching (incorporation is required). 
 In PL: For storage services of frozen or refrigerated goods and bulk 
storage services of liquids or gases, categories of activities depend of 
size of airport. The number of provid ers in each airport can be limited 
due to available-space constraints and to not less than two suppliers for 
other reasons. 
 
c) Freight transport agency 
services  (part of CPC 748) In BG: Unbound for direct branching (incorporation is required). 
 In CZ: Unbound  
In SI: Only juridical persons established in the Republic of Slovenia (no 
branches)  can perform customs clearance. 
 
d) Rental of aircraft with crew 
(CPC 734) EU: Aircraft used by carriers of the European Union have to be 
registered in the EU Member State licensing the carrier or elsewhere in 
the EU and shall be subject to approval in accordance with the 
applicable European Union or national law on aviation safety. Waivers can be granted for short term lease contracts or under exceptional circumstances. 
 
BG: Unbound for direct branching (incorporation is required).  S/C/N/840 
 
- 35 - 
 
 
 Sector or sub-sector Desc ription of reservations 
e) Sales and Marketing EU: Specific obligations for investors operating computer reservation 
systems that are owned or controlled by air carriers. 
 
BG: Unbound for direct branching (incorporation is required).  
f) Computer Reservations 
System EU: Specific obligations for investors operating computer reservation 
systems that are owned or controlled by air carriers.  
In BG: Unbound for direct branching (incorporation is required). 
 
g) Airport management  In BG: Unbound for direct branching (incorporation is required). 
 In PL: Foreign participation is limited to 49 per cent. 
 
F. Services auxiliary to 
pipeline transport of goods 
other than fuel 37 
a) Storage and warehouse 
services of goods other than 
fuel transported by pipelines   
(part of CPC 742)  None 
13. ENERGY SERVICES 
  
A. Services Incidental to 
Mining  (CPC 883) 
38 
 None 
 In CY: Unbound 
B. Pipeline Transportation of 
fuels  
(CPC 7131)  In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, 
NL, PL, PT, RO, SK, SI, SE, UK: Unbound  
C. Storage and warehouse 
services of fuels transported 
through pipelines  
(part of CPC 742)  In PL: Investors from countries which are energy suppliers may be 
prohibited from obtaining control of the activity. Unbound for direct 
branching (incorporation is required). 
D. Wholesale trade services of 
solid, liquid and gaseous fuels and related products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot 
water  
 EU: Unbound for wholesale trade services of electricity, steam and hot 
water.  
E. Retailing Services of motor 
fuel 
(CPC 613)  
 
 EU: Unbound for retailing services of motor fuel, electricity, (non 
bottled)  gas, steam and hot water  
 In BE, BG, DK, FR, IT, MT, PT: For reta il sales of fuel oil, bottled gas, 
coal and wood, authorisation for department stores (in the case of FR 
only for large stores)  is subject to an economic needs test. Main 
                                               
37 Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES, 
under 13.C. 
38 Includes the following service rendered on a fee or  contract basis: advisory and consulting services 
relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testin g, wireline services, supply and operation of completion 
fluids (brines)  supply and installation of completion devices, cementing (pressure pumping), stimulation 
services (fracturing, acidising an d pressure pumping), workover and well repair services, plugging and 
abandoning of wells. S/C/N/840 
 
- 36 - 
 
 
 Sector or sub-sector Desc ription of reservations 
F. Retail sales of fuel oil, 
bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled)  gas, 
steam and hot water 
 criteria: number of and impact on existing stores, population density, 
geographic spread, impact on traffic conditions and creation of new 
employment. 
 In CY: Unbound 
 
G. Services incidental to energy distribution  
(CPC 887) In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, HU, IT, LU, LT, 
MT, NL, PL, PT, RO, SK, SE, UK: Unbound except for consultancy 
services, where: none  
In SI: Unbound except for services incidental to the distribution of gas, 
where: none.  
14. OTHER SERVICES NOT INCLUDED ELSEWHERE   
a) Washing, Cleaning and 
Dyeing services 
(CPC 9701) None 
 
b) Hairdressing services 
(CPC 97021) In CY: Unbound   
 
In IT: Economic needs tests applied on a national treatment basis. The economic needs test, when applied,  sets a limit on the number of 
enterprises. Main criteria: population and density of existing business. 
 
c) Cosmetic treatment, 
manicuring and pedicuring 
services  (CPC 97022) In IT: Economic needs tests applied on a national treatment basis. The 
economic needs test, when applied,  sets a limit on the number of 
enterprises. Main criteria: population and density of existing business.  
d) Other beauty treatment 
services n.e.c. 
(CPC 97029) In IT: Economic needs tests applied on a national treatment basis. The 
economic needs test, when applied,  sets a limit on the number of 
enterprises. Main criteria: population and density of existing business. 
 
e) Spa services and non 
therapeutical massages, to the extent that they are provided as relaxation 
physical well-being services 
and not for medical or rehabilitation purposes 
39   
(CPC ver. 1.0 97230) 
 None  
g) Telecommunications 
connection services (CPC 7543)  None 
 
 
_______________ 
 
 
                                               
39 Therapeutical massages and thermal cure  services are to be found under 1.A.h)  Medical services, 
1.A.j)  2 Services provided by nurses, physiotherapists an d para-medical personnel and health services (8.A 
and 8.C). S/C/N/840 
 
- 37 - 
 
 
 ANNEX B 
LIST OF COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES 
(REFERRED TO IN HEADNOTE 2) 
1. The list of commitments below indicates the services sectors liberalised by the EU pursuant 
to Headnote 2 above, and, by means of re servations, the market access and national 
treatment limitations that apply to services an d services suppliers of LDC Members in those 
sectors. The list is composed of the following elements: 
 
 (a) A first column indicating the sector or sub-sector in which the commitment is assumed 
by the EU, and the scope of liberalisati on to which the reservations apply. 
 
 (b) A second column describing the applicable reservations 
  When the column referred to under (b)  only includes EU reservations applicable in specific 
Member State, for Member States not mentioned therein the EU undertakes commitments in 
the sector concerned without reservations (the  absence of EU reservations applicable in 
specific Member States  in a given sector is without prejudice to horizontal reservations or to 
sectoral EU-wide reservations that may apply). 
  Cross-border supply of services in sectors or sub-sectors and not mentioned in the list below 
is not committed.  
 
2. In identifying individual sectors and sub-sectors:  
 (a) CPC means the Central Products Classification as set out in Statistical Office of the 
United Nations, Statistical Papers, Series M, No 77, CPC prov , 1991. 
 
 (b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office 
of the United Nations, Statistical Papers, Series M, No 77, CPC ver 1.0 , 1998. 
 3. The list below does not include measures relating to qualification requirements and 
procedures, technical standards and licensing requirements and procedures when they do 
not constitute a market access or a national treatment limitation.  Those measures (e.g. need to obtain a license, universal service obligations, need to obtain recognition of 
qualifications in regulated sectors, need to pass specific examinations, including language 
examinations), even if not listed, apply in an y case to service suppliers of LDC Members. 
 
4. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors and 
sub-sectors and without prejudice to the existe nce of public monopolies and exclusive rights 
as described in the list of commitments on establishment. 
 
5. In accordance with Headnote 1.5 the list below does not include measures concerning 
subsidies granted by the EU and Member States. 
 
6. In accordance with headnote 1.8 non-discriminatory requirements as regards the types of 
legal form of an service supplier are not included in the list below. 
 
7. The rights and obligations arising from this list of commitments shall have no self-executing 
effect and thus confer no rights directly to individual natural persons or juridical persons. 
  S/C/N/840 
 
- 38 - 
 
 
  
Sector or sub-sector Desc ription of reservations 
ALL SECTORS Real estate 
 
For Modes 1 and 2  
In AT, BG, CY, CZ, DK, EE, EL, FI, HU, IE, IT, LT, LV, MT, PL, RO, 
SI, SK: Limitations on acquisition of land and real estate by foreign investors 
1 
1. BUSINESS SERVICES   
A. Professional Services 
  
a) Legal Services  
(CPC 861) 2 
 
(excluding legal advisory and 
legal documentations and certification services provided 
by legal professionals 
entrusted with public functions, such as notaries, huissiers de justice or other  
officiers publics et 
ministériels)  For Modes 1 and 2 
 In AT, CY, EL, LT, MT, SK: Full admission to the Bar, required for 
the practice of domestic (EU and Member State)  law, is subject to 
a nationality condition.  
In BE, LU, FI: Full admission to the Bar, required for legal 
representation services, is subject to a nationality condition, coupled with residency requirements.    
In BE quotas apply for appearing before the "Cour de cassation" 
in non-criminal cases.  
In BG: Foreign lawyers can only provide legal representation 
services of a national of their home country and subject to reciprocity and cooperation with a Bulgarian lawyer. For legal 
mediation services permanent residence is required. 
 In ES:  Full admission to the Bar, required for the practice of legal services in respect of domestic (EU and Member State) law, 
including representation before courts. Only EEA or Swiss 
nationals may be admitted to the Bar, and are thus entitled to provide legal services in respect of domestic law. Industrial 
property attorneys are subject to an EU nationality condition. 
 In FR: Lawyers' access to the profession of "avocat auprès de la 
Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject 
to quotas and to a nationality condition. 
                                               
1 As regards services sectors, these limitations do no t go beyond the limitations reflected in the existing 
GATS commitments. 
2 Includes legal advisory, legal representational, le gal arbitration and conciliation/mediation, and legal 
documentation and certification services. Provision of legal services is only authorised in respect of public international law, EC law and the law of any jurisdiction where the investor or its personnel is qualified to practice as a lawyer, and, like th e provision of other services, is subject to licensing requirements and 
procedures applicable in Member States of the European  Union. For lawyers providing legal services in respect 
of public international law an d foreign law, these may take inter alia the form of compliance with local codes of 
ethics, use of home title (unless recognitio n with the host title has been obtained)  insurance requirements, 
simple registration with the host country Bar or a si mplified admission to the ho st country Bar through an 
aptitude test and a legal or professional domicile in the host country. Legal services in respect of EC law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EC acting personally, 
and legal services in respect of the law of a Member St ate of the European Union shall in principle be carried 
out by or through a fully qualified lawyer admitted to the Bar in that Member Stat e acting personally. Full 
admission to the Bar in the relevant Member State of  the European Union might therefore be necessary for 
representation before courts and othe r competent authorities in the EC since it involves practice of EC and 
national procedural law. However, in some Member St ates, foreign lawyers not fully  admitted to the Bar are 
allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. S/C/N/840 
 
- 39 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In HR: Unbound for practicing of Croatian law. 
 
In HU: Full admission to the Bar is subject to a nationality 
condition, coupled with residency requirements. For foreign lawyers the scope of legal activities is limited to the provision of 
legal advice. 
 In LV: Nationality requirement for sworn solicitors, to whom legal 
representation in criminal proceedings is reserved. 
 In DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in 
Denmark. Requirement of a Danish legal examination in order to 
obtain a Danish licence.  
In SE: Admission to the Bar, necessary only for the use of the 
Swedish title "advokat", is subject to a residency requirement.  
b) 1. Accounting and 
Bookkeeping Services (CPC 86212 other than 
"auditing services", CPC 
86213, CPC 86219 and CPC 86220) For Mode 1 
 In FR, HU, IT, MT, RO, SI: Unbound 
 
In AT: Nationality condition for representation before competent authorities. 
 
In CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector. 
 
For Mode 2  None 
 
b) 2. Auditing services 
(CPC 86211 and 86212 other 
than accounting services) For Mode 1 
 
In BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI, UK: Unbound 
 
In AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific 
Austrian laws (e.g. joint stock companies law, stock exchange 
law, banking law, etc.).  In HR: Foreign audit firms may provide audit services on the 
Croatian territory where they have established a branch. 
 In SE: Statutory audit in listed companies and companies 
exceeding certain thresholds concerning turnover, total assets 
and number of employees must be performed by public auditors 
authorised in Sweden. Residency within the EEA or Switzerland is 
required for authorisation or approval. Only auditors approved in 
Sweden may perform statutory auditing services in certain legal entities, including in all limited companies, as well as of physical persons. Only auditors approved in Sweden, and registered public 
accounting firms, may be shareholders or form partnerships in 
companies which practice qualified auditing (for official purposes). Residency within the EEA or Switzerland is required for approval. 
The titles of "approved auditor"  and "authorised auditor" may 
only be used by auditors approved or authorised in Sweden.  
 S/C/N/840 
 
- 40 - 
 
 
 Sector or sub-sector Desc ription of reservations 
In LT: Auditor's report must be prepared in conjunction with an 
auditor accredited to practise in Lithuania. 
 
For Mode 2  
None 
 
c) Taxation Advisory Services 
(CPC 863)  3 For Mode 1 
 In AT: Nationality condition for representation before competent authorities. 
 
In CY: Authorisation is subject to an economic needs test. Main criteria:  the employment situation in the sub-sector.  
 
In CZ: Taxation services may be provided by natural persons only who are registered in the list of the Chamber of Tax Consultants 
or in the Chamber of Auditors. 
 In BG, MT, PL, RO and SI: Unbound  
For Mode 2 
 None 
 
d) Architectural services 
 
and  
e) Urban planning and 
landscape architectural services  
(CPC 8671 and CPC 8674) For Mode 1 
 
In AT: Unbound except for planning services.  
In BE, BG, CY, EL, IT, MT, PL, PT, SI: Unbound 
 In DE: Application of the national rules on fees and emoluments for all services which are performed from abroad 
 
In HR: Natural and legal persons may supply architectural services upon approval of the Croatian Chamber of Architects. A 
design or project elaborated abroad must be recognized 
(validated) by an authorized natural or legal person in Croatia with regard to its compliance with Croatian Law. Unbound for 
urban planning.  
 In HU, RO: Unbound for landscape architectural services.  
For Mode 2 
 None 
                                               
3 Does not include legal advisory and legal representational services on tax matters, which are to be 
found under 1.A.a). Legal services. S/C/N/840 
 
- 41 - 
 
 
 Sector or sub-sector Desc ription of reservations 
f) Engineering services;  
and 
g) Integrated engineering 
services (CPC 8672 and CPC 8673) For Mode 1 
 
In AT, SI: Unbound except for pure planning services. 
 In BG, CY, EL, IT, MT, PT: Unbound 
 
In HR: Natural and legal persons may supply engineering services upon approval of the Croatian Chamber of Engineers. A design or 
project elaborated abroad must be  recognized (validated) by an 
authorized natural or legal person in Croatia with regard to its compliance with Croatian Law.  
For Mode 2 
 None 
 
h) Medical (including 
Psychologists), and Dental 
services (CPC 9312 and  part of CPC 85201)   For Mode 1 
 
In AT, BE, BG, CY, CZ, DE, DK, EE, ES, FI, FR, EL, IE, IT, LU, MT, NL, PT, RO, SK, UK: Unbound   
In HR: Unbound, except for telemedicine. 
 In SI: Unbound for social medicine, sanitary, epidemiological, 
medical/ecological services, the supply of blood, blood 
preparations and transplants and autopsy.  
For Mode 2 
 None  
i) Veterinary services 
(CPC 932) For Mode 1 
 
In AT, BE, BG, CY,  DE, DK, EE, ES, FR, EL, HU, IE, IT, LV, LT, 
MT, NL, PT, RO, SI, SK: Unbound   
In CZ: Access to natural persons only 
 In UK: Unbound except for veterinary laboratory and technical 
services supplied to veterinary surgeons, general advice, 
guidance and information e.g.: nutritional, behaviour and pet care.  
For Mode 2 
 None 
 
j) 1. Midwives services 
(part of CPC 93191) 
 j) 2. Services provided by 
Nurses, Physiotherapists and 
Paramedical Personnel 
(part of CPC 93191) For Mode 1 
 
In AT, BE, BG, CY, CZ, DE, DK, EE, ES, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PT, RO, SI, SK, UK: Unbound  
In FI, PL: Unbound except for nurses. 
 In HR: Unbound, except for telemedicine. 
 
For Mode 2  
None S/C/N/840 
 
- 42 - 
 
 
 Sector or sub-sector Desc ription of reservations 
k) Retail sales of 
pharmaceuticals and retail 
sales of medical and 
orthopaedical goods  (CPC 63211) 
and other services supplied 
by pharmacists  
4 For Mode 1 
 
In AT, BE, BG, DE, CY, CZ, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, 
PL, PT, RO, SK, SE, SI, UK: Unbound  
In  LV, LT: Unbound except for mail order. 
 In HU: Unbound except for CPC 63211. 
 
For Mode 2  None 
 
B. Computer and Related Services 
(CPC 84) For Modes 1 and 2 
 
None 
 C. Research and Development Services 
  
a) R and D services on natural 
sciences 
(CPC 851) 
 b) R and D services on Social 
Sciences and Humanities 
(CPC 852 excluding psychologists services) 
5 
 
c) Interdisciplinary R and D 
services (CPC 853) 
 For Modes 1 and 2 
 
EU: For publicly funded R and D services, exclusive rights and/or 
authorisations can only be granted to EU nationals and to EU juridical persons having their headquarters in the EU. 
 
 
D. Real Estate Services 6 
  
a) Involving Own or Leased 
Property  
(CPC 821) For Mode 1 
 
In BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound  
In HR: Commercial presence required.  
 For Mode 2  
None 
 
b) On a Fee or Contract Basis 
(CPC 822) For Mode 1 
 In BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound 
 
In HR: Commercial presence required.   For Mode 2 
None 
                                               
4 The supply of pharmaceuticals to the general public, like the provision of other services, is subject to 
licensing and qualification requirements  and procedures applicable in Member  States of the European Union. As 
a general rule, this activity is reserv ed to pharmacists. In some Member States, only the supply of prescription 
drugs is reserved to pharmacists. 
5 Part of CPC 85201, which is to be found under 1.A.h. Medical and dental services. 
6 The service involved relates to the profession of real estate agent and does not affect any rights 
and/or restrictions on na tural and juridical persons purchasing real estate. S/C/N/840 
 
- 43 - 
 
 
 Sector or sub-sector Desc ription of reservations 
E. Rental/Leasing Services 
without Operators 
  
a) Relating to Ships 
(CPC 83103) For Mode 1 
 
In BG, CY, DE, HU, MT, RO: Unbound  
For Mode 2 
 None  
b) Relating to Aircraft 
(CPC 83104) For Modes 1 and 2 
 
In BG, CY, CZ, HU, LV, MT, PL, RO, SK: Unbound 
 EU: Aircraft used by air carriers of the European Union have to be 
registered in the Member State licensing the air carrier or 
elsewhere in the European Union an d shall be subject to approval 
in accordance with applicable European Union or national law on 
aviation safety. 
 
c) Relating to Other Transport 
Equipment  
(CPC 83101, CPC 83102 and CPC 83105)   For Mode 1 
 
In BG, CY, HU, LV, MT, PL, RO, SI: Unbound  
In SE: Suppliers of rental or leasing services of cars and certain 
off-road vehicles (terrängmotorfordon) without a driver, rented or leased for a period of less than one year, are obliged to appoint 
someone to be responsible for ensuring, inter alia , that the 
business is conducted in accordance with applicable rules and regulations and that the road traffic safety rules are followed. The responsible person must reside in Sweden. 
 
For Mode 2  
None 
 
d) Relating to Other 
Machinery and Equipment (CPC 83106, CPC 83107, CPC 83108 and CPC 83109) For Mode 1 
 In BG, CY, CZ, HU, MT, PL, RO, SK: Unbound   
For Mode 2 
 None 
 
e) Relating to personal and 
household goods 
(CPC 832) For Modes 1 and 2 
 
In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound 
 
In EE: Unbound except for leasing or rental services concerning pre-recorded video-cassettes for use in home entertainment equipment. 
 
f) Telecommunications 
equipment rental 
(CPC 7541) For Modes 1 and 2 
 
None  S/C/N/840 
 
- 44 - 
 
 
 Sector or sub-sector Desc ription of reservations 
F. Other Business Services  
  
a) Advertising 
(CPC 871) For Modes 1 and 2 
 
None 
 
b) Market Research and 
Opinion Polling (CPC 864) For Modes 1 and 2 
 None 
 
c) Management Consulting 
Services 
(CPC 865) For Modes 1 and 2 
 
None 
 
d) Services Related to 
Management Consulting (CPC 866) For Modes 1 and 2 
 In HU: Unbound for arbitration and conciliation services 
(CPC 86602). 
 
e) Technical Testing and 
Analysis Services (CPC 8676) For Mode 1 
 In IT: Unbound for the profession of biologist and chemical analyst. 
 
In BG, CY, CZ, MT, PL, RO, SK, SE: Unbound  
For Mode 2 
 In BG, CY, CZ, MT, PL, RO, SK, SE: Unbound 
 
f) Advisory and Consulting 
services incidental to 
Agriculture, Hunting and 
Forestry (part of CPC 881) For Mode 1 
 
In IT: Unbound for activities reserved to agronomist and "periti 
agrari".  
In EE, MT, RO, SI: Unbound 
 For Mode 2 
 
None  
g) Advisory and Consulting 
Services Relating to Fishing (part of CPC 882) For Mode 1 
 In LV, MT, RO, SI: Unbound 
 
For Mode 2  
None 
 
h) Advisory and Consulting 
Services incidental to Manufacturing (part of CPC 884 and part of 
CPC 885) 
 For Modes 1 and 2 
 None  
 
i) Placement and Supply 
Services of Personnel    S/C/N/840 
 
- 45 - 
 
 
 Sector or sub-sector Desc ription of reservations 
i) 1. Executive search  
(CPC 87201) For Mode 1 
 
In AT, BG, CY, CZ, DE, EE, ES, FI, HR, IE, LV, LT, MT, PL, PT, RO, 
SK, SI, SE: Unbound  
For Mode 2 
 In AT, BG, CY, CZ, DE, EE, ES, FI, HR, IE, LV, LT, MT, PL, PT, RO, 
SK, SI: Unbound 
 
i) 2. Placement Services  
(CPC 87202) For Mode 1 
 
In AT, BE, BG, CY, CZ, DE, DK, EE , ES, EL, FI, FR, HR, IE, IT, LU, 
LV, LT, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound  
 
For Mode 2  
In AT, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, HR, IE, IT, LU, LV, 
LT, MT, NL, PL, PT, RO, SI, SK, UK: Unbound  
i) 3. Supply Services of office 
support personnel (CPC 87203) For Mode 1 
 In AT, BG, CY, CZ, DE, EE, ES, FI, FR, IT, HR, IE, LV, LT, MT, NL, 
PL, PT, RO, SE, SK, SI: Unbound 
 For Mode 2 
 
In AT, BG, CY, CZ, DE, EE, ES, FI, FR, IT, HR, IE, LV, LT, MT, NL, PL, PT, RO, SK, SI: Unbound 
 
j) 1. Investigation Services 
(CPC 87301) For Modes 1 and 2 
 
In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LV, 
LT, LU, MT, NL, PL, PT, RO, SK, SI, UK: Unbound   
j) 2. Security Services  
(CPC 87302, CPC 87303, CPC 
87304 and CPC 87305) For Modes 1 and 2 
 
In HU: Unbound for CPC 87304, CPC 87305  
 In BE, BG, CY, CZ, ES, EE, FI, FR, HR, IT, LV, LT, MT, PT, PL, RO, SI, SK: Unbound  
 
k) Related Scientific and 
Technical Consulting Services 
(CPC 8675) For Mode 1 
 
In BE, BG, CY, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SI, UK: Unbound for exploration services. 
 
In HR: Services of basic geological, geodetic and mining consulting services as well as related environmental protection 
consulting services on the territory of Croatia can be carried out 
only jointly with/or through domestic legal persons.   For Mode 2 
 
None  S/C/N/840 
 
- 46 - 
 
 
 Sector or sub-sector Desc ription of reservations 
l) 1. Maintenance and repair 
of vessels 
(part of CPC 8868) For Mode 1 
 
For maritime transport vessels: In BE, BG, CY, DE, DK, ES, FI, 
FR, HR, EL, IE, IT, LT, MT, NL, PL, PT, RO, SE, SI, UK: Unbound  
For internal waterways transport vessels: EU: Unbound 
 For Mode 2 
 
None  
l) 2. Maintenance and Repair 
of Rail Transport Equipment  (part of CPC 8868) For Mode 1 
 In AT, BE, BG, DE, CY, CZ, DK, ES, FI, FR, EL, HR, IE, IT, LT, LV, 
LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound  
 For Mode 2 
 
None  
l) 3. Maintenance and Repair 
of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment  
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 
8868) 
 For Modes 1 and 2 
 None 
 
l) 4. Maintenance and Repair 
of Aircraft and parts thereof  (part of CPC 8868) For Mode 1 
 In BE, BG, CY, CZ, DE, DK, ES, FI, FR, HR, EL, IE, IT, LT, LU, MT, NL, PT, RO, SK, SI, SE, UK: Unbound  
 
For Mode 2  
None 
 
l) 5. Maintenance and Repair 
services of metal products, of (non office)  machinery, of 
(non transport and non 
office)  equipment and of 
personal and household goods 
7 
(CPC 633, CPC 7545, CPC 
8861, CPC 8862, CPC 8864, CPC 8865 and CPC 8866) For Modes 1 and 2 
 None  
 
                                               
7 Maintenance and repair services of tran sport equipment (CPC 6112, 6122, 8867 and CPC 8868)  are to 
be found under l.F. l)  1 to 1.F.l)  4. 
   Maintenance and repair services of office machinery and equipment including computers (CPC 845)  are 
to be found under 1.B. COMPUTER SERVICES. S/C/N/840 
 
- 47 - 
 
 
 Sector or sub-sector Desc ription of reservations 
m) Building-Cleaning Services 
(CPC 874) For Mode 1 
 
In AT, BE, BG, CY, CZ, DE, DK, ES , EE, FI, FR, EL, HR, IE, IT, LU, 
LV, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound  
For Mode 2 
 None. 
 
n) Photographic Services 
(CPC 875) For Mode 1 
 
In BG, EE, MT, PL: Unbound for the supply of aerial photographic 
services  
In HR, LV: Unbound for specialty photographic services (CPC 
87504)  
For Mode 2 
 None.  
o) Packaging Services 
(CPC 876) For Modes 1 and 2 
 
None 
 
p) Printing and Publishing 
(CPC 88442) For Modes 1 and 2 
 None 
 
In SE: Natural persons who are owners of periodicals that are printed and published in Sweden must reside in Sweden or be citizens of the EEA. Owners of such periodicals who are juridical 
persons must be established in the EEA. Periodicals that are 
printed and published in Sweden, and technical recordings must have a responsible editor, who must be domiciled in Sweden.   
 
q) Convention Services 
(part of CPC 87909) For Modes 1 and 2 
 
None  
r) 1. Translation and 
Interpretation Services (CPC 87905) For Mode 1 
 In PL: Unbound for services of sworn interpreters. 
 
In HR:  Unbound for official documents.  
In HU, SK: Unbound for official translation and interpretation. 
 For Mode 2 
 
None  
r) 2. Interior design and other 
specialty design services (CPC 87907) For Mode 1 
 In DE: Application of the national rules on fees and emoluments 
for all services which are performed from abroad 
 For Mode 2 
 
None S/C/N/840 
 
- 48 - 
 
 
 Sector or sub-sector Desc ription of reservations 
r) 3. Collection Agency 
Services 
(CPC 87902) For Modes 1 and 2 
 
In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LT, 
LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound   
r) 4. Credit reporting services 
(CPC 87901) For Modes 1 and 2 
 
In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LT, 
LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound   
r) 5. Duplicating services 
(CPC 87904) 8 For Mode 1 
 In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, 
LT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound  
 For Mode 2 
 
None  
r) 6. Telecommunications 
consulting services (CPC 7544) For Modes 1 and 2 
 None 
 
r) 7. Telephone answering 
services 
(CPC 87903) For Modes 1 and 2 
 
None  
2. COMMUNICATION SERVICES 
  
A. Postal and Courier Services 
 
(Services relating to the 
handling 9 of postal items 10 
according to the following list 
of sub-sectors, whether for 
domestic or foreign destinations: (i)  Handling of 
addressed written 
communications on any kind of physical medium 
11, 
including Hybrid mail service 
and Direct mail, (ii)  Handling 
of addressed parcels and packages 
12, iii)  Handling of 
addressed press products 13,  For Modes 1 and 2 
 
None 14 
                                               
8 Does not include printing services, which fall under CPC 88442 and are to be found under 1.F p). 
9 The term "handling" should be  taken to include clearance, sorting, transport and delivery. 
10 "Postal item" refers to items handled by any type of commercial operator, whether public or private. 
11 E.g. letter, postcards. 
12 Books, catalogues are included hereunder. 
13 Journals, newspapers, periodicals. 
14 For subsectors i)  to iv), individual licences imposing particular universal services obligations and/or 
financial contribution to a compensation fund may be required. S/C/N/840 
 
- 49 - 
 
 
 Sector or sub-sector Desc ription of reservations 
(iv) Handling of items referred 
to in (i)  to (iii)  above as 
registered or insured mail, 
(v) Express delivery 
services 15 for items referred 
to in (i)  to (iii)  above, 
vi) Handling of non-addressed 
items, (vii)  Document 
exchange 16  
Sub-sectors (i), (iv)  and 
(v) are however excluded 
when they fall into the scope 
of the services which may be reserved, which is: for items 
of correspondence the price of 
which is less than 2.5 times the public basic tariff, 
provided that they weigh less 
than 50 grams 
17, plus the 
registered mail service used in the course of judicial or 
administrative procedures.)   
 (part of CPC 751, part of CPC 
71235 
18 and part of CPC 
73210 19) 
  
 
 
B. Telecommunications 
Services  
(These services do not cover 
the economic activity consisting of the provision of content which requires 
telecommunications services 
for its transport)   
a) All services consisting of 
the transmission and 
reception of signals by any 
electromagnetic means 20, 
excluding broadcasting 21  For Modes 1 and 2 
 
None 
                                               
15 Express delivery services may include, in additi on to greater speed and reliability, value added 
elements such as collection  from point of origin, personal delive ry to addressee, tracing and tracking, 
possibility of changing the destination and addressee in transit, confirmation of receipt. 
16 Provision of means, including the supply of ad hoc pr emises as well as transpor tation by a third party, 
allowing self-delivery by mutual exchange of postal item s between users subscribing to this service. Postal item 
refers to items handled by any type of comm ercial operator, whether public or private. 
17 "Items of correspondence": a communication in writ ten form on any kind of physical medium to be 
conveyed and delivered at the address indicated by the se nder on the item itself or on its wrapping. Books, 
catalogues, newspapers and periodicals are not regarded as items of correspondence. 
18 Transportation of mail on own account by any land Mode. 
19 Transportation of mail on own account by air. 
20 These services do not include on-line informatio n and/or data processing (including transaction 
processing)  (part of CPC 843)  which is to be found unde r 1.B. Computer services. 
21 Broadcasting is defined as the un interrupted chain of transmission re quired for the distribution of TV 
and radio programme signals to the general public, but does not cover contribution links between operators. S/C/N/840 
 
- 50 - 
 
 
 Sector or sub-sector Desc ription of reservations 
b) Satellite broadcast 
transmission services 22 For Modes 1 and 2 
 
EU: None except that service providers in this sector may be 
subject to obligations to safeguard general interest objectives related to the conveyance of content through their network in line 
with the EU regulatory framework for electronic communications. 
 In BE: Unbound 
 
3. CONSTRUCTION AND 
RELATED ENGINEERING 
SERVICES (CPC 511, CPC 
512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)   
 For Modes 1 and 2 
 
None 
 In CY: Unbound 
4. DISTRIBUTION SERVICES (excluding distribution of arms, munitions, explosives 
and other war material) 
  
A. Commission Agents' 
Services 
a) Commission Agents' 
Services of motor vehicles, 
motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of 
CPC 6113 and part of CPC 6121)   
b) Other Commission Agents' 
Services 
(CPC 621)  For Modes 1 and 2 
 
EU: Unbound for distribution of chemical products, of precious metals (and stones). 
 
In AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances. 
 
In AT, BG: Unbound for distribution of products for medical use such as medical and surgical devices, medical substances and objects for medical use. 
 
 
B. Wholesale Trade Services a) Wholesale Trade Services 
of motor vehicles, 
motorcycles and snowmobiles and parts and accessories thereof 
(part of CPC 61111, part of 
CPC 6113 and part of CPC 6121 ) 
b) Wholesale Trade Services 
of telecommunication terminal equipment 
(part of CPC 7542) 
c) Other wholesale trade 
services (CPC 622 excluding wholesale 
trade services of energy 
products 
23) In ES: State monopoly on retail sales of tobacco. Establishment is 
subject to an EU nationality.  Distance selling, mail order or 
similar procedures for retail sale or supply of tobacco is 
prohibited.  In HR: Unbound for tobacco products. 
 
For Mode 1  
In AT, BG, PL, RO: Unbound for distribution of tobacco and 
tobacco products.   
In IT: For wholesale trade services, state monopoly on tobacco 
 In BG, FI, PL, RO: Unbound for dist ribution of alcoholic beverages 
 
In SE: Unbound for retail distribution of alcoholic beverages 
 
                                               
22 These services cover the telecommunications service consisting of the transmission and reception of 
radio and television broa dcast by satellite (the uninte rrupted chain of transmission via satellite required for the 
distribution of TV and radio programme signals to the general public). Th is covers selling use of satellite 
services, but does not include the selling of television programme packages to households. 
23 These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. S/C/N/840 
 
- 51 - 
 
 
 Sector or sub-sector Desc ription of reservations 
C. Retailing Services 24 
Retailing Services of motor 
vehicles, motorcycles and 
snowmobiles and parts and accessories thereof  
(CPC 61112, part of CPC 6113 
and part of CPC 6121) Retailing Services of 
telecommunication terminal 
equipment (part of CPC 7542) Food retailing services  
(CPC 631) 
Retailing services of other (non-energy)  goods, except 
retail sales of pharmaceutical, 
medical and orthopaedic goods 
25 
(CPC 632 excluding CPC 
63211 and 63297)  D. Franchising  
(CPC 8929) 
 In AT, BG, CZ, FI, RO, SK, SI: Unbound for distribution of 
pharmaceuticals.  
 
In BG, HU, PL: Unbound for commodity brokers' services.  
In FR: For commission agents' services, unbound for traders and 
brokers working in 17 markets of national interest on fresh food products. Unbound for wholesale of pharmaceuticals. 
 
In MT: Unbound for commission agents' services.  In BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, 
SK, UK: For retailing services, unbound except for mail order. 
 
5. EDUCATIONAL SERVICES (only privately-funded services)   
  
A. Primary Education Services  
(CPC 921) For Mode 1 
 
In BG, CY, FI, FR, HR, IT, MT, RO, SE, SI: Unbound  For Mode 2 
 
In CY, FI, HR, MT, RO, SE, SI: Unbound  
B. Secondary Education Services 
(CPC 922) For Mode 1 
 
In BG, CY, FI, FR, HR, IT, MT, RO, SE: Unbound 
 For Mode 2  
In CY, FI, MT, RO, SE: Unbound  
 For Modes 1 and 2 
 
In LV: Unbound for education services relating to technical and vocational secondary school-type education services for 
handicapped students (CPC 9224)   
 
                                               
24 Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES 
under 1.B. and 1.F.l). 
25 Retail sales of pharmaceutical, medical and orth opaedic goods are to be found under PROFESSIONAL 
SERVICES in 1.A.k). S/C/N/840 
 
- 52 - 
 
 
 Sector or sub-sector Desc ription of reservations 
C. Higher Education Services 
(CPC 923) For Mode 1 
 
In AT, BG, CY, FI, FR, IT, MT, RO, SE: Unbound 
 For Mode 2 
 
In AT, BG, CY, FI, MT, RO, SE: Unbound  
For Modes 1 and 2 
 In CZ, SK: Unbound for higher education services, except post-secondary technical and vocational education services 
(CPC 92310) 
 
D. Adult Education Services (CPC 924) For Modes 1 and 2 
 In AT: Unbound for adult education services by means of radio or 
television broadcasting. 
 In CY, FI, MT, RO, SE: Unbound.  
E. Other education services (CPC 929) For Modes 1 and 2 
 
In AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, 
LU, MT, NL, PL, PT, RO, SI, SE, UK: Unbound.  
For Mode 1 
In HR: None for correspondence education or education via telecommunications. 
 
6. ENVIRONMENTAL 
SERVICES 
  
A. Waste Water Services 
(CPC 9401) 26 
 B. Solid/hazardous waste 
management, excluding 
cross-border transport of hazardous waste a) Refuse Disposal Services 
(CPC 9402)  
b) Sanitation and Similar 
Services 
(CPC 9403) 
 C. Protection of ambient air 
and climate 
(CPC 9404) 
27 
 For Mode 1  
 
EU: Unbound except for consulting services  
For Mode 2 
 None 
                                               
26 Corresponds to sewage services. 
27 Corresponds to Cleaning Services of Exhaust Gases. S/C/N/840 
 
- 53 - 
 
 
 Sector or sub-sector Desc ription of reservations 
D. Remediation and clean-up 
of soil and waters 
a) Treatment, remediation of 
contaminated/polluted soil and water 
(part of CPC 94060) 
28 
 E. Noise and vibration 
abatement 
(CPC 9405)  F. Protection of biodiversity 
and landscape  
a) Nature and landscape 
protection services 
(part of CPC 9406) 
 G. Other environmental and 
ancillary services 
(CPC 94090)   
7. FINANCIAL SERVICES 
  
A. Insurance and insurance-
related services For Modes 1 and 2 
 In AT, BE, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PL, PT, 
RO, SK, SE, SI, UK: Unbound for direct insurance services except 
for insurance of risks relating to:  
i) Maritime shipping and commercial aviation and space launching 
and freight (including satellites), with such insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; and  
 
ii) goods in international transit. 
 
In AT: Promotional activity and intermediation on behalf of a 
subsidiary not established in the EU or of a branch not established in Austria (except for reinsurance and retrocession)  are 
prohibited. Compulsory air insurance, except for insurance of 
international commercial air transport, can be underwritten only by a subsidiary established in the EU or by a branch established in Austria. 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 EU or by a branch not established in Austria. Exception from the higher tax can be 
granted. 
 
                                               
28 Corresponds to parts of Nature and Landscape Prot ection Services. S/C/N/840 
 
- 54 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In DK: Compulsory air transport insurance can be underwritten 
only by firms established in the EU. 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.  
In DE: Compulsory air insurance policies can be underwritten only 
by a subsidiary established in the EU or by a branch established in Germany. 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.  
 In FR: Insurance of risks relating to ground transport may be 
carried out only by insurance firms established in the EU.  
In PL: Unbound for reinsurance and retrocession except for risks 
relating to goods in international trade.  In PT: Air and maritime transport insurance, covering goods, 
aircraft, hull and liability can be underwritten only by firms 
established in the EU; only persons or companies established in the EU may act as intermediaries for such insurance business in 
Portugal. 
 In RO: Reinsurance on international market is allowed only if the 
reinsured risk cannot be placed on the domestic market. 
 
 In ES: For actuarial services, residence requirement and three-
year relevant experience. 
 
For Mode 1  
In AT, BE, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PT, RO, 
SK, SE, SI, UK: Unbound for direct insurance intermediation services except for insurance of risks relating to: 
  
i) Maritime shipping and commercial aviation and space launching 
and freight (including satellites), with such insurance to cover any or all of the following: the goods being transported, the vehicle 
transporting the goods and any liability arising therefrom; and  
ii) goods in international transit 
 
In BG: Unbound for direct insurance, except for services supplied 
by foreign suppliers to foreign persons in the territory of the Republic of Bulgaria. Transport insurance, covering goods, 
insurance of vehicles as such and liability insurance regarding 
risks located in the Republic of Bulgaria may not be underwritten by foreign insurance companies directly. A foreign insurance company may conclude insurance contracts only through a 
branch. Unbound for deposit insurance and similar compensations 
schemes, as well as mandatory insurance schemes.  S/C/N/840 
 
- 55 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In CY, LV, MT: Unbound for direct insurance services except for 
insurance of risks relating to: 
 
i) Maritime shipping and commercial aviation and space launching 
and freight (including satellites), with such insurance to cover any 
or all of the following: the goods being transported, the vehicle 
transporting the goods and any liability arising herefrom; and  ii) goods in international transit 
In LT:  Unbound for direct insurance services except for insurance 
of risks relating to:  i) Maritime shipping and commercial aviation and space launching 
and freight (including satellites), with such insurance to cover any 
or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; and  
ii) goods in international transit, except related to land transport 
where the risk is located in Lithuania.  
In BG, LV, LT, PL: Unbound for insurance intermediation. 
 In FI: Only insurers having their head-office in the EU or having their branch in Finland may offer direct insurance (including co-
insurance) services. The supply of insurance broker services is 
subject to a permanent place of business in the EU.  
In HR: Unbound for direct insurance and direct insurance 
intermediation services, except: a) life insurance: for the supply of life insurance to foreign 
persons residing in Croatia; 
b) non-life insurance: for the supply of non-life insurance to foreign persons residing in Croatia other than automobile liability; c) marine, aviation, transport.  
 
 In HU:  The supply of direct insurance in the territory of Hungary 
by insurance companies not established in the EU is allowed only 
through a branch office registered in Hungary. 
 In IT: Unbound for the actuarial profession. 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 EU. This reservation does not apply for international transport involving imports into Italy. 
 
In 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. 
 
For Mode 2  In AT, BE, BG, CZ, CY, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, MT, 
NL, PL, PT, RO, SK, SE, SI, UK: Unbound for intermediation 
 S/C/N/840 
 
- 56 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In BG: For direct insurance, Bulgarian natural and juridical 
persons, as well as foreign persons who conduct business activity 
in the territory of the Republic of Bulgaria, can conclude insurance 
contracts only with suppliers with respect to their activity in Bulgaria, which are licensed to conduct insurance activity in 
Bulgaria. Insurance compensation resulting from these contracts 
shall be paid in Bulgaria. Unbound for deposit insurance and similar compensations schemes, as well as mandatory insurance 
schemes. 
 In HR: Unbound for direct insurance and direct insurance intermediation services, except 
a) life insurance: for the ability of foreign persons residing in 
Croatia to obtain life insurance; b) non-life insurance:  
 (i) for the ability of foreign persons residing in Croatia to 
obtain non-life insurance other than automobile liability;   (ii) - personal or property risk insurance that is not 
available in the Republic of Croatia; - companies purchasing 
insurance abroad in connection with investment works abroad including the equipment for those works; - for ensuring the return of foreign loans (collateral insurance); - personal and property 
insurance of wholly-owned enterprises and joint ventures which 
perform an economic activity in a foreign country, if it is in accordance with the regulations of that country or it is required 
by its registration; - ships under construction and overhaul if it is 
stipulated by the contract concluded with the foreign client (buyer); 
c) marine, aviation, transport.  
 
 In 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 EU. 
This reservation does not apply for international transport involving imports into Italy 
 
B. Banking and other financial services (excluding insurance) 
 For Mode 1 
 
In AT, BE, BG, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PL, PT, SK, SE, UK: Unbound except for provision of financial information and financial data processing and for advisory and 
other auxiliary services excluding intermediation 
 In BE: Establishment in Belgium is required for the provision of 
investment advisory services. 
 In BG: Limitations and conditions relating to the use of 
telecommunications network may apply. 
 In CY: Unbound except for trading of transferable securities, for provision of financial information and financial data processing 
and for advisory and other auxiliary services excluding 
intermediation  S/C/N/840 
 
- 57 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In EE: For acceptance of deposits, requirement of authorisation 
by Estonian financial Supervision Authority and registration under 
Estonian Law as a joint-stock company, a subsidiary or a branch. 
 In EE: The establishment of a specialised management company 
is required to perform the activities of management of investment 
funds, and only firms having their registered office in the EU can act as depositories of the assets of investment funds. 
 
In HR: Unbound except for lending, financial leasing, payment and money transmission services, guarantees and commitments, money broking, provision and transfer of financial information and 
advisory and other auxiliary financial services, excluding 
intermediation.  
 
In LT: The establishment of a specialised management company 
is required to perform the activities of management of unit trusts and investment companies, and only firms having their registered 
office in the EU can act as depositories of the assets of 
investment funds.  
 In 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 
(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 prov ided to private individuals), or 
(II) authorisation in another Member State in accordance with the 
EU Investment Services Directive.  In IT: Unbound for "promotori di servizi finanziari" (financial 
salesmen). 
 In LV: Unbound except for participation in issues of all kinds of 
securities, for provision of financial information and financial data 
processing and for advisory and other auxiliary services excluding intermediation 
 
In LT: Commercial presence is required for pension fund management  
In MT: Unbound except for acceptance of deposits, for lending of 
all types, for provision of financial information and financial data processing and for advisory and other auxiliary services excluding 
intermediation  
 In PL: For the provision and transfer of financial information, and 
financial data processing and related software: Requirement to 
use the public telecommunication network, or the network of other authorised operator.  S/C/N/840 
 
- 58 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 In RO: Unbound for financial leasing, for trading of money market 
instruments, foreign exchange, derivative products, exchange 
rate and interest rate instruments, transferable securities and 
other negotiable instruments and financial assets, for participation in issues of all kinds of securities, for asset 
management and for settlement and clearing services for financial 
assets. Payments and money transmission services are allowed only through a resident bank. 
 
In SI:  (i) Participation in issues of Treasury bonds, pension fund management: Unbound. 
 
(ii) All other sub-sectors, except participation in issues of Treasury bonds, pension fund management, provision and 
transfer of financial information and advisory and other auxiliary 
financial services: Unbound except accepting credits (borrowing of all types), and accepting guarantees and commitments from 
foreign credit institutions by domestic legal entities and sole 
proprietors. 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 or be branches of foreign investment firms or 
banks.  
 For Mode 2 
 In BG: Limitations and conditions relating to the use of 
telecommunications network may apply. 
 In PL: For the provision and transfer of financial information, and financial data processing and related software: Requirement to 
use the public telecommunication network, or the network of 
another authorised operator.   
8. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately-funded 
services)   
A. Hospital Services 
(CPC 9311)  
C. Residential health facilities 
other than hospital services (CPC 93193) For Mode 1 
 In AT, BE, BG, DE, CY, CZ, DK, ES, EE, FI, FR, EL, HR, IE, IT, LV, 
LT, MT, LU, NL, PL, PT, RO, SI, SE, SK, UK: Unbound 
 For Mode 2 
 
None  
D. Social Services (CPC 933) For Mode 1 
 In AT, BE, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, HR, HU, IE, IT, 
LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound 
 For Mode 2 
 
In BE: Unbound for social services other than convalescent and rest houses and old people's homes 
 
 S/C/N/840 
 
- 59 - 
 
 
 Sector or sub-sector Desc ription of reservations 
9. TOURISM AND TRAVEL 
RELATED SERVICES 
  
A. Hotel, Restaurants and 
Catering  
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air 
transport services 
29 For Mode 1 
 
In AT, BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound except for catering. 
 
In HR: Unbound.  For Mode 2 
 
None  
B. Travel Agencies and Tour Operators Services  
(including tour managers) 
(CPC 7471) For Mode 1  
 
In BG, HU: Unbound 
 In CY: Foreign service providers have to be represented by a 
resident Travel Office 
 For Mode 2  
None 
 
C. Tourist Guides Services (CPC 7472) For Mode 1 
 In BG, CY, CZ, HU, IT, LT, MT, PL, SK, SI: Unbound. 
 
For Mode 2  None 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES (other than audio-
visual services)   
A. Entertainment Services 
(including Theatre, Live 
Bands, Circus and 
Discotheque Services)   
(CPC 9619) For Mode 1 
 
In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR,  HU, IE, IT, LV, 
LT, LU, MT, NL, PL, PT, RO, SK, SI, UK: Unbound  For Mode 2 
 
In CY, CZ, FI, HR, MT, PL, RO, SK, SI: Unbound  
In BG: Unbound, except for theatrical producer, singer group, 
band and orchestra entertainment services (CPC 96191); services provided by authors, composers, sculptors, entertainers and other 
individual artists  
(CPC 96192); ancillary theatrical services (CPC 96193)  In EE: Unbound for other entertainment services (CPC 96199), 
except for cinema theatre services 
 In LT, LV: Unbound, except for cinema theatre operation services 
(part of CPC 96199) 
                                               
29 Catering in air transport services is to be fo und in SERVICES AUXILARY TO TRANSPORT SERVICES 
under 12.E.a)  Groundhandling services. S/C/N/840 
 
- 60 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 
B. News and Press Agencies 
Services  (CPC 962) For Modes 1 and 2 
 None 
In CZ: Unbound 
 
C. Libraries, archives museums and other cultural services  
(CPC 963) For Mode 1 
 In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LT, 
LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound 
 For Mode 2  
In BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HR, HU, IE, IT, LT, LV, 
LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound  
D. Sporting services (CPC 9641) 
 For Modes 1 and 2 
 
AT: Unbound for ski school services and mountain guide services. 
 In BG, CZ, HR, LV, MT, PL, RO, SK: Unbound  
For Mode 1 
 In CY, EE: Unbound 
 
E. Recreation park and beach Services  
(CPC 96491)  For Modes 1 and 2 
 
None 
11. TRANSPORT SERVICES  
A. Maritime transport 
a) International passenger 
transportation 
(CPC 7211 less national 
cabotage transport).  b) International freight 
transportation 
(CPC 7212 less national cabotage transport) 
30 
 For Modes 1 and 2 
 In BG, CY, DE, EE, ES, FR, FI, EL, IT, LT, LV, MT, PL, PT, RO, SI 
and SE: Feedering services by authorisation. 
B. Internal Waterways 
Transport  
a) Passenger transportation 
(CPC 7221)   
b) Freight transportation 
(CPC 7222) For Modes 1 and 2 
 
EU: Measures based upon existing or future agreements on 
access to inland waterways (incl. agreements following the Rhine-Main-Danube link)  reserve some traffic rights for operators based 
in the countries concerned and meeting nationality criteria 
regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping.  
In AT: Nationality condition in order to set up a shipping company 
by natural persons. In the case of establishment as legal person, nationality condition for the majority of managing directors, the 
managing board and the supervisory board. Registered company 
or permanent establishment in Austria is required. In addition the majority of the business shares must be held by EU citizens. 
                                               
30 Includes feedering services and movement of equipment by international maritime transport suppliers 
between ports located in the same State when no revenue is involved. S/C/N/840 
 
- 61 - 
 
 
 Sector or sub-sector Desc ription of reservations 
In BG, CY, CZ, EE, FI, HR, HU, LT, MT, RO, SE, SI, SK: Unbound 
C. Rail Transport  
a) Passenger transportation 
(CPC 7111) b) Freight transportation 
(CPC 7112) For Mode 1 
 
EU: Unbound  
For Mode 2 
 None. 
 
D. Road Transport  a) Passenger Transportation 
(CPC 7121 and CPC 7122)   
b) Freight Transportation 
(CPC 7123, excluding 
transportation of mail on own 
account 
31). For Mode 1 
 
EU: Unbound.  For Mode 2 
 
None  
E. Pipeline transport of goods other than fuel 
32 
(CPC 7139) For Mode 1 
 EU: Unbound. 
 
For Mode 2  
In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound  
12. SERVICES AUXILIARY TO TRANSPORT 
33 
  
A. Services auxiliary to 
Maritime Transport 
a) Maritime Cargo Handling 
Services b) Storage and warehousing 
Services 
(part of CPC 742)   
c) Customs Clearance 
Services 
d) Container Station and 
Depot Services e) Maritime Agency Services  
f) Maritime freight forwarding 
Services g) Rental of Vessels with 
Crew 
(CPC 7213) 
 h) Pushing and towing 
services  
(CPC 7214) i) Supporting services for 
maritime transport  
(part of CPC 745) For Mode 1 
 
EU: Unbound for customs clearance services and for container 
station and depot services  In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LT, LU, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for maritime cargo 
handling services  
In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, 
NL, PL, PT, RO, SK, SI, SE, UK: Unbound for storage and warehousing services 
 
In AT, BE, CY, DE, DK, ES, EE, FI, FR, EL, IE, IT, MT, NL, PL, PT, SI, SE, UK: Unbound for pushing and towing services  
In AT, BG, CY, CZ, DE, EE, HU, LT, MT, PL, RO, SK, SI, SE: 
Unbound for rental of vessels with crew   
In HR: Unbound except for freight transport agency services. 
 
For Mode 2 
 
None 
                                               
31 Part of CPC 71235, which is to be found in COMMU NICATION SERVICES under 2.A. Postal and courier 
services. 
32 Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. 
33 Does not include maintenance and repair services of transport equipment, which are to be found in 
BUSINESS SERVICES under 1.F.l)  1 to 1.F.l)  4. S/C/N/840 
 
- 62 - 
 
 
 Sector or sub-sector Desc ription of reservations 
j) Other supporting and 
auxiliary services  
(part of CPC 749) 
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse 
services (part of CPC 742) c) Freight transport agency 
services 
(part of CPC 748) d) Rental of Vessels with 
Crew 
(CPC 7223) e) Pushing and towing 
services  
(CPC 7224) f) Supporting services for 
internal waterway transport 
( part of CPC 745) 
g) Other supporting and 
auxiliary services  
(part of CPC 749) 
 For Modes 1 and 2 
 
EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine-
Main-Danube link)  reserving some traffic rights for operators 
based in the countries concerned and meeting nationality criteria regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping. 
 
 EU: Unbound for pushing and towing services 
 
In HR: Unbound.  
For Mode 1 
 In AT, BG, CY, CZ, DE, EE, FI, HU, LV, LT, MT, RO, SK, SI, SE: 
Unbound for rental of vessels with crew 
C. Services auxiliary to rail transport a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse 
services (part of CPC 742) 
c) Freight transport agency 
services  (part of CPC 748) 
d) Pushing and towing 
services  (CPC 7113) 
e) Supporting services for rail 
transport services  (CPC 743) f) Other supporting and 
auxiliary services  
(part of CPC 749)  For Mode 1 
 EU: Unbound for pushing and towing services 
In HR: Unbound, except for freight transport agency services. 
 In CZ: No direct branching (incorporation is required)  
For Mode 2 
 None S/C/N/840 
 
- 63 - 
 
 
 Sector or sub-sector Desc ription of reservations 
D. Services auxiliary to road 
transport 
 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse 
services (part of CPC 742) 
c) Freight transport agency 
services  (part of CPC 748)  For Mode 1 
 
In AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: 
Unbound for Rental of Commercial Road Vehicles with Operators 
 
In HR: Unbound except for freight transport agency services and 
supporting services for road transport.  
For Mode 2 
 None 
d) Rental of Commercial Road 
Vehicles with Operators 
(CPC 7124) 
  
e) Supporting services for 
road transport  (CPC 744) f) Other supporting and 
auxiliary services 
(part of CPC 749)   
E. Services auxiliary to air 
transport services 
  
a) Ground-handling services 
(including catering services) For Modes 1 and 2 
 
EU: Unbound except for catering  
b) Storage and warehouse 
services (part of CPC 742) For Modes 1 and 2 
 None. 
 
c) Freight transport agency 
services  
(part of CPC 748) For Modes 1 and 2 
 
None  
In CZ: Unbound 
 
d) Rental of aircraft with crew 
(CPC 734) For Modes 1 and 2 
 
EU: Aircraft used by air carriers of the European Union have to be registered in the Member States licensing the air carrier or 
elsewhere in the European Union an d shall be subject to approval 
in accordance with applicable European Union or national law on aviation safety. Waivers can be granted for short term lease 
contracts or under exceptional circumstances.  
 In HR: Unbound.  
e) Sales and Marketing 
f) Computer Reservations 
System For Modes 1 and 2 
 
EU: Specific obligations for service suppliers operating computer 
reservation systems that are owned or controlled by air carriers.  
g) Airport management For Mode 1 
 
EU: Unbound S/C/N/840 
 
- 64 - 
 
 
 Sector or sub-sector Desc ription of reservations 
 
 
For Mode 2 
 None 
 
F. Services auxiliary to pipeline transport of goods 
other than fuel 
34 
a) Storage and warehouse 
services of goods other than 
fuel transported by pipelines,  
(part of CPC 742) For Mode 1 
 
In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HR, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound  
For Mode 2 
 None 
 
13. ENERGY SERVICES   
A. Services Incidental to 
Mining 
(CPC 883) 35  
 For Modes 1 and 2 
 
None 
B. Pipeline Transportation of fuels (CPC 7131) For Mode 1 
 EU: Unbound. 
 
For Mode 2  
In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound  
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742) For Mode 1 
 In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HR, IE, IT, LT, LU, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound 
 For Mode 2 
 
None  
D. Wholesale trade services of solid, liquid and gaseous fuels and related products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot 
water For Mode 1 
 EU: Unbound for wholesale trade services of electricity, steam 
and hot water 
 For Mode 2 
 
None  
                                               
34 Services auxiliary to pipeline transportation of fu els are to be found in ENERGY SERVICES under 13.C. 
35 Includes the following service rendered on a fee or  contract basis: advisory and consulting services 
relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testin g, wireline services, supply and operation of completion 
fluids (brines)  supply and installation of completion devices, cementing (pressure pumping), stimulation 
services (fracturing, acidising an d pressure pumping), workover and well repair services, plugging and 
abandoning of wells. Does not include direct access to or  exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES. S/C/N/840 
 
- 65 - 
 
 
 Sector or sub-sector Desc ription of reservations 
E. Retailing Services of motor 
fuel 
(CPC 613) For Mode 1 
 
EU: Unbound 
 For Mode 2 
 
None  
F. Retail sales of fuel oil, bottled gas, coal and wood (CPC 63297) 
and retailing services of 
electricity, (non bottled)  gas, 
steam and hot water For Mode 1 
 EU: Unbound for retailing services of electricity, (non 
bottled)  gas, steam and hot water 
 In BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, 
SK, UK: For Retail sales of fuel oil, bottled gas, coal and wood, 
unbound except for mail order where: none.  
For Mode 2 
 None  
G. Services incidental to energy distribution 
(CPC 887) For Mode 1 
 
EU: Unbound except for consultancy services where: none 
 For Mode 2 
 
None  
14. OTHER SERVICES NOT INCLUDED ELSEWHERE   
a) Washing, Cleaning and 
Dyeing services 
(CPC 9701) For Mode 1 
 
EU: Unbound 
 For Mode 2 
 
None  
b) Hairdressing services 
(CPC 97021) For Mode 1 
 EU: Unbound 
 
For Mode 2  
None. 
 
c) Cosmetic treatment, 
manicuring and pedicuring services  (CPC 97022) For Mode 1 
 EU: Unbound  
For Mode 2 
 None 
 S/C/N/840 
 
- 66 - 
 
 
 Sector or sub-sector Desc ription of reservations 
d) Other beauty treatment 
services n.e.c  
(CPC 97029) For Mode 1 
 
EU: Unbound 
 For Mode 2 
 
None  
e) Spa services and non 
therapeutical massages, to the extent that they are 
provided as relaxation 
physical well-being services and not for medical or 
rehabilitation purposes 
36 
(CPC ver. 1.0 97230)  For Mode 1 
 EU: Unbound 
 
For Mode 2  
None 
g) Telecommunications 
connection services  
(CPC 7543) For Modes 1 and 2 
 
None 
 
  
_______________ 
  
                                               
36 Therapeutical massages and thermal cure  services are to be found under 1.A.h)  Medical services, 
1.A.j)  2 Services provided by nurses, physiotherapists an d para-medical personnel and health services (8.A 
and 8 C). S/C/N/840 
 
- 67 - 
 
 
 ANNEX C 
RESERVATIONS ON BUSINESS VISITORS FOR ESTABLISHMENT PURPOSES,  
INTRA-CORPORATE TRANSFEREES AND SERVICE SELLERS 
(REFERRED TO IN HEADNOTE 2 AND 3 ABOVE) 
1. The list of reservations below indicates the services liberalised by the EU pursuant to 
Headnote 2 for which limitations on business visitors for establishment purposes, intra-corporate transferees and service sellers in accordance with Headnote 3 apply and specifies 
such limitations. The lists are composed of the following elements: 
  (a) A first column indicating the sector or sub-sector in which limitations apply.  
 (b) A second column describing the applicable limitations. 
  When the column referred to under (b)  only includes EU reservations applicable in specific 
Member States, for Member States not mentioned therein the EU undertakes commitments 
in the sector concerned without reservations (the absence of EU reservations applicable in specific Member States in a given sector is without prejudice to horizontal reservations or to 
sectoral EU-wide reservations that may apply). 
  The EU does not undertake any commitment for business visitors for establishment 
purposes, intra-corporate transferees or service sellers in services which are not liberalised 
(remain unbound)  pursuant to Headnote 2.   
 2. In identifying individual sectors and sub-sectors: 
 
 (a) CPC means the Central Products Classification as set out in Statistical Office of the 
United Nations, Statistical Papers, Series M, No 77, CPC prov , 1991. 
 
 (b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office 
of the United Nations, Statistical Papers, Series M, No 77, CPC ver. 1.0 , 1998. 
 
3. Commitments on business visitors for establishment purposes, intra-corporate transferees or 
service sellers do not apply in cases where the intent or effect of their temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or 
negotiation. 
 4. The list below does not include measures relating to qualification requirements and 
procedures, technical standards and licensing requirements and procedures, and measures 
regarding employment, work and social security conditions when they do not constitute a market access or a national treatment limitation. Those measures (e.g. need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass 
specific examinations, including language examinations, need to have a legal domicile in the 
territory where the economic activity is performe d, need to comply with national regulations 
and practices concerning minimum wages and with  collective wage agreements in the host 
country), even if not listed, apply in any case to business visitors for establishment 
purposes, intra-corporate transferees or service sellers of the LDC Members investors.  
 
5.  In accordance with Headnote 1.5. above, the list below does not include measures 
concerning subsidies granted by the EU and Member States. 
 6. The list below is without prejudice to the exis tence of public monopolies and exclusive rights 
as described in the list of commitments on establishment.  
 S/C/N/840 
 
- 68 - 
 
 
  
7. In those sectors where economic needs tests are applied, their main criteria will be the 
assessment of the relevant market situation in the Member State or the region where the service is to be provided, including with respect to the number of, and the impact on, 
existing services suppliers.  
 8. The rights and obligations arising from this list of reservations shall have no self-executing 
effect and thus confer no rights directly to individual natural persons or juridical persons. S/C/N/840 
 
- 69 - 
 
 
  
Sector or sub-sector Desc ription of reservations 
ALL SECTORS Graduate trainees 
 
In AT, DE, FR, ES, HU, LT, SK, training must be linked to the 
university degree which has been obtained.  
Economic needs test 
 BG, HU: Economic needs test is required for graduate trainees 
 
ALL SECTORS Scope of intra-corporate transfers 
 
In BG: The number of intra-corporate transferees is not to exceed 
10 per cent of the average annual number of the EU citizens employed by the respective Bulg arian juridical person: Where less 
than 100 persons are employed, the number of intra-corporate 
transferees may, subject to authorisation, exceed 10 per cent.  
In HU: Unbound for natural persons who have been a partner in a 
juridical person of a LDC Member.  
ALL SECTORS Managing directors and auditors 
 In AT: Managing directors of branches of 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 have a domicile in Austria. 
 
In FI: A foreigner carrying on trade as private entrepreneur needs a trade permit and has to be permanently resident in the EU. For all sectors, except telecommunications services, nationality 
condition and residence requirement for the managing director of 
a limited company. For telecommunications services, permanent residency for the managing director. 
 
In FR: The managing director of an industrial, commercial or artisanal activity, if not holder of a residence permit, needs a 
specific authorisation 
 In RO: The majority of the commercial companies' auditors and their deputies shall be Romanian citizens 
 
In SE: The managing director of a juridical persons or a branch shall reside in Sweden 
 
ALL SECTORS Recognition 
 
In EU: EU directives on mutual recognition of diplomas only apply to EU nationals. The right to practise a regulated professional 
service in one Member State does not grant the right to practise 
in another Member State 
1 
 
                                               
1 In order for third-country nationals to obtain EU -wide recognition of their qualifications a Mutual 
Recognition Agreement is necessary.  S/C/N/840 
 
- 70 - 
 
 
 Sector or sub-sector Desc ription of reservations 
1. BUSINESS SERVICES 
  
A. Professional Services  
a) Legal Services  
(CPC 861) 2 
(excluding legal advisory and 
legal documentations and 
certification services provided by legal professionals 
entrusted with public 
functions, such as notaries, huissiers de justice or other  
officiers publics et 
ministériels)  In AT, EL, LT, MT, PL, RO, SK: Full admission to the Bar, required 
for the practice of domestic (EU and Member State)  law, is 
subject to a nationality condition. For ES, the competent 
authorities may grant waivers.  
 In BE, CY, FI, LU: Full admission to the Bar, required for legal 
representation services, is subject to a nationality condition, 
coupled with residency requirements.   In BE quotas apply for appearing before the "Cour de cassation" 
in non-criminal cases.  
 In ES:  Full admission to the Bar, required for the practice of legal 
services in respect of domestic (EU and Member State) law, 
including representation before courts. Only EEA or Swiss nationals may be admitted to the Bar, and are thus entitled to 
provide legal services in respect of domestic law. Industrial 
property attorneys are subject to an EU nationality condition.  In HR: Full admission to the Bar, required for legal representation 
services, is subject to a nationality condition. 
 
 In BG: Foreign lawyers can only provide legal representation 
services of a national of their home country and subject to 
reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. 
 
In FR: Lawyers' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas and to a nationality condition 
 
In HU: Full admission to the Bar is subject to a nationality condition, coupled with residency requirements. For foreign 
lawyers the scope of legal activities is limited to the provision of 
legal advice, which has to take place on the basis of a collaboration contract concluded with a Hungarian attorney or law 
firm. 
 In LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved.  
 
                                               
2 Includes legal advisory, legal representational, le gal arbitration and conciliation/mediation, and legal 
documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the investor or its personnel is qualified to practice as a lawyer, and, like th e provision of other services, is subject to licensing requirements and 
procedures applicable in Member States of the European  Union. For lawyers providing legal services in respect 
of public international law an d foreign law, these may take inter alia th e form of compliance with local codes of 
ethics, use of home title (unless recognitio n with the host title has been obtained)  insurance requirements, 
simple registration with the host country Bar or a si mplified admission to the ho st country Bar through an 
aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, 
and legal services in respect of the la w of a Member States of the European Union shall in principle be carried 
out by or through a fully qualified lawyer admitted to the Bar in that Member Stat e acting personally. Full 
admission to the Bar in the relevant Member State of  the European Union might therefore be necessary for 
representation before courts and othe r competent authorities in the EU since it involves practice of EU and 
national procedural law. However, in some Member St ates, foreign lawyers not fully  admitted to the Bar are 
allowed to represent in civil proceedings a party being a national or belonging to the States in which the lawyer is entitled to practice. S/C/N/840 
 
- 71 - 
 
 
 Sector or sub-sector Desc ription of reservations 
In 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. 
 
In LU: Nationality condition for the supply of legal services in respect of Luxembourg and EU law.  
 
In SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement. 
 
In SI: Representing clients before the court against payment is conditioned by commercial presence in Republic of Slovenia, except when foreign lawyers enter into the register under the 
professional tittle of their home country and work with a lawyer 
who has the right to practise law in Republic of Slovenia under the Slovenian title »lawyer" (odv etnik). All lawyers (those with 
Slovenian title "odvetnik" and thos e with professional title from 
their country) have to enter into the Register of Lawyers. All lawyers have to be members of the Bar. 
 
b) 1. Accounting and 
Bookkeeping Services 
(CPC 86212 other than 
"auditing services", CPC 86213, CPC 86219 and CPC 
86220) In FR: Provision of accounting and bookkeeping services is 
conditional on a decision of the Minister of Economics, Finance 
and Industry, in agreement with the Minister of Foreign Affairs. 
The requirement of residence cannot exceed 5 years. 
b) 2. Auditing services 
(CPC 86211 and 86212 other 
than accounting services) In AT: Nationality condition for representation before competent 
authorities and for performing audits provided for in specific 
Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.)  
In DK: Residence requirement 
 In ES: Condition of nationality for statutory auditors and for 
administrators, directors and partners of companies other than 
those covered by the 8th EEC directive on company law.  
In FI: Residency requirement for at least one of the auditors of a 
Finnish Liability company  In HR: Only certified auditors holding a licence formally 
recognised by the Croatian Chamber of Auditors can provide 
auditing services.  In EL: Condition of nationality for statutory auditors 
 
In IT: Condition of nationality for administrators, directors and partners of companies other than those covered by the 8th EEC 
directive on company law. Residence requirement for individual 
auditors.  In PL: Audit firms may be established only in certain Polish legal 
forms. The majority of the owners (of voting rights) as well as of 
the members of the management bo dy in an audit firm must be 
(held by) audit firms or statutory auditors approved in any 
Member State of the EU. Statutory audit activities may be carried 
out only by locally approved statutory auditors or audit firms  
In SE: Only auditors approved in Sweden may perform legal 
auditing services in certain legal entities, among others in all limited companies. Residency required for approval. S/C/N/840 
 
- 72 - 
 
 
 Sector or sub-sector Desc ription of reservations 
c) Taxation Advisory Services 
(CPC 863)  3 In AT: Nationality condition for representation before competent 
authorities.  
In BG, SI: Nationality condition for specialists 
 In HU: Residency requirement 
 
In PL: Unbound   
d) Architectural services 
and e) Urban planning and 
landscape architectural 
services (CPC 8671 and CPC 8674) In EE: At least one responsible person (project manager or 
consultant)  must be resident in Estonia 
 
In BG: Foreign specialists must have experience in the field of 
construction of at least two years. Nationality condition for urban planning and landscape architectural services 
 
In EL, HR, HU, SK: Residence requirement  
In CY: Nationality requirement 
 
f) Engineering services 
and 
g) Integrated engineering 
services 
(CPC 8672 and CPC 8673) In EE: At least one responsible person (project manager or 
consultant)  must be resident in Estonia 
 In BG: Foreign specialists must have experience in the field of 
construction of at least two years 
 In CZ, EL, HR, HU, SK: Residence requirement 
 
In CY: Nationality requirement  
h) Medical (including 
psychologists)  and Dental 
services 
(CPC 9312 and part of CPC 
85201)   In CZ, IT, SK: Residence requirement  
 In CZ, EE, RO, SK: Authorisation by the competent authorities 
required for foreign natural persons. 
 In BE, LU: For graduate trainees , authorisation by the competent 
authorities required for foreign natural persons 
 In BG, CY, MT: Condition of nationality 
 
In DE: Condition of nationality which can be waived on an exceptional basis in cases of public health interest  
In DK: Limited authorisation to fulfil a specific function can be 
given for maximum 18 months and requires residence.  
In FR: Condition of nationality. However, access is possible within 
annually established quotas.  
In LV: Practice of medical profession by foreigners requires the 
permission from local health authority, based on economic needs for medical doctors and dentists in a given region.  
In PL: Practice of medical profession by foreigners requires the 
permission. Foreign medical doctors have limited election rights within the professional chambers 
 
In PT: Residence requirement for psychologists. 
                                               
3 Does not include legal advisory and legal representational services on tax matters, which are to be 
found under 1.A.a). Legal services. S/C/N/840 
 
- 73 - 
 
 
 Sector or sub-sector Desc ription of reservations 
i) Veterinary services 
(CPC 932) In BG, CY, DE, EE, EL, FR, HR,  HU, MT, SI: Nationality condition 
 In CZ and SK: Nationality condition and residence requirement 
 
In IT: Residence requirement  
In PL: Nationality requirement. Foreign persons may apply for 
permission to practise  
j) 1. Midwives services 
(part of CPC 93191) In AT: In order to establish a professional practice in Austria, the 
person concerned must have practised the profession in question at least three years preceding the setting up of that professional 
practice 
 In BE, LU: For graduate trainees , authorisation by the competent 
authorities required for foreign natural persons 
 In CZ, CY, EE, RO, SK: Authorisation by the competent 
authorities required for foreign natural persons 
 In FR: Condition of nationality. However, access is possible within annually established quotas 
 
In CY, HU: Nationality condition   
In IT: Residence requirement 
 In LV: Economic needs determined by the total number of 
midwives in the given region, authorized by local health 
authorities  In PL: Nationality condition. Foreign persons may apply for 
permission to practise 
 
j) 2. Services provided by 
Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191) In AT: Foreign services suppliers are only allowed in the following 
activities: nurses, physiotherapists, occupational therapists, logotherapists, dieticians and nutricians. In order to establish a 
professional practice in Austria, the person concerned must have 
practised the profession in question at least three years preceding the setting up of that professional practice  
In BE, FR, LU: For graduate trainees, authorisation by the 
competent authorities required for foreign natural persons  
In CY, CZ, EE, RO, SK: Authorisation by the competent 
authorities required for foreign natural persons.  
In CY, HU: Condition of nationality. 
 In DK: Limited authorisation to fulfil a specific function can be given for maximum 18 months and requires residence. 
 
In CY, CZ, EL, IT: Subject to economic needs test: decision is subject to regional vacancies and shortages 
 
In LV: Economic needs determined by the total number of nurses in the given region, authorized by local health authorities 
 S/C/N/840 
 
- 74 - 
 
 
 Sector or sub-sector Desc ription of reservations 
k) Retail sales of 
pharmaceuticals and retail sales of medical and 
orthopaedical goods  
(CPC 63211) and other services supplied 
by pharmacists 
4 In 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. 
 
In CY, DE, EL, SK: Condition of nationality  
In HU: Condition of nationality except for retail sales of 
pharmaceuticals and retail sales of medical and orthopaedical goods (CPC 63211) 
 
In IT, PT: Residence requirement  
D. Real Estate Services 5 
  
a) Involving Own or Leased 
Property  (CPC 821) In FR, HU, IT, PT: Residence requirement 
 In LV, MT, SI: Nationality condition 
 
b) On a Fee or Contract Basis 
(CPC 822) In DK: Residence requirement unless waived by the Danish 
Commerce and Companies Agency 
 In FR,HU, IT, PT: Residence requirement  
In CY, LV, MT, SI: Nationality condition 
 
E. Rental/Leasing Services without Operators   
e) Relating to personal and 
household goods (CPC 832) EU: Nationality condition for graduate trainees 
 In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, 
PL, PT, RO, SK, SI, SE, UK: Nation ality condition for specialists 
 
f) Telecommunications 
equipment rental (CPC 7541) EU: Nationality condition for specialists and for graduate trainees.  
F. Other Business Services  
  
e) Technical Testing and 
Analysis Services (CPC 8676) In IT, PT: Residence requirements for biologist and chemical 
analyst.  
In CY: Nationality condition for biologist and chemical analyst. 
 
f) Advisory and Consulting 
services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  In IT: Residence requirements for agronomists and "periti agrari".
 
                                               
4 The supply of pharmaceuticals to the general public, like the provision of other services, is subject to 
licensing and qualification requirements  and procedures applicable in Member  States of the European Union. As 
a general rule, this activity is reserv ed to pharmacists. In some Member States, only the supply of prescription 
drugs is reserved to pharmacists. 
5 The service involved relates to the profession of real estate agent and does not affect any rights 
and/or restrictions on na tural and juridical persons purchasing real estate. S/C/N/840 
 
- 75 - 
 
 
 Sector or sub-sector Desc ription of reservations 
j) 2. Security Services  
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305) In BE: Nationality condition and residence requirement for 
management personnel.  
In BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: Nationality 
condition and residence requirement In DK: Nationality condition and residence requirement for 
managers and for airport guard services. 
 In ES, PT: Nationality condition for specialized personnel. 
 
In FR: Nationality condition for managing directors and directors.  In IT: Nationality condition and residence requirement in order to 
obtain necessary authorisation for security guard services and the 
transport of valuables.  
k) Related Scientific and 
Technical Consulting Services 
(CPC 8675) In BG: Nationality condition for specialists 
 
In DE: Nationality condition for publicly appointed surveyors 
 In FR: Nationality condition for "surveying" operations relating to the establishment of property rights and to land law 
 
In IT, PT: Residence requirement  
l) 1. Maintenance and repair 
of vessels 
(part of CPC 8868) 
 MT: Nationality condition 
l) 2. Maintenance and Repair 
of Rail Transport Equipment  (part of CPC 8868)  In LV: Nationality condition 
l) 3. Maintenance and Repair 
of motor vehicles, 
motorcycles, snowmobiles 
and road transport Equipment  (CPC 6112, CPC 6122, part of 
CPC 8867 and part of CPC 
8868)  EU: For maintenance and repair of motor vehicles, motorcycles 
and snowmobiles, nationality condition for specialists and for 
graduate trainees  
l) 5. Maintenance and Repair 
services of metal products, of (non office)  machinery, of 
(non transport and non 
office)  equipment and of 
personal and household 
goods 
6 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and CPC 8866) 
 EU: Nationality condition for specialists and for graduate trainees  
m) Building-Cleaning Services 
(CPC 874) 
  In CY, EE, HR, MT, PL, RO, SI: Nati onality condition for specialists 
                                               
6 Maintenance and repair services of tran sport equipment (CPC 6112, 6122, 8867 and CPC 8868)  are to 
be found under 1.F. l)  1 to 1.F.l)  4. Maintenance and repair services of office machinery and equipment 
including computers (CPC 845)  are to be found under 1. B. Computer services. S/C/N/840 
 
- 76 - 
 
 
 Sector or sub-sector Desc ription of reservations 
n) Photographic Services 
(CPC 875) In HR, LV: Nationality condition for speciality photography 
services  
In PL: Nationality condition for the supply of aerial photographic 
services  
p) Printing and Publishing 
(CPC 88442) In SE: Residency requirements for publisher and owner of 
publishing and printing company 
In HR: Residency requirement for publishers. 
 
q) Convention Services 
(part of CPC 87909)  In SI: Nationality condition 
r) 1. Translation and 
Interpretation Services (CPC 87905) In FI: Residence requirement for certified translators 
 In DK: Residence requirement for authorized public translators 
and interpreters, unless waived by the Danish Commerce and 
Companies Agency.   
r) 3. Collection Agency 
Services (CPC 87902) 
 In BE, EL, IT: Nationality condition 
r) 4. Credit reporting services 
(CPC 87901) 
 In BE, EL, IT: Nationality condition 
r) 5. Duplicating services 
(CPC 87904) 7 In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, 
LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialists and for graduate trainees 
 
In LV: Economic needs test for specialists and nationality condition for graduate trainees  
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES (CPC 511, CPC 
512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)   
 In BG: Foreign specialists must have experience in the field of 
construction of at least two years 
 
In CY authorisation  required   
In MT: Nationality condition 
4. DISTRIBUTION SERVICES (excluding distribution of 
arms, munitions and war material) 
  
C. Retailing Services 8 
  
c) Food retailing services 
(CPC 631) 
 In FR: Condition of nationality for tobacconists (i.e. buraliste) 
5. EDUCATIONAL SERVICES 
(only privately funded 
services)    
A. Primary Education Services  
(CPC 921)   
 In FR: Condition of nationality. However, third country nationals 
may obtain authorisation from competent authorities to establish and direct an education institution and to teach. 
                                               
7 Does not include printing services, which fall under CPC 88442 and are to be found under 1.F p). 
8 Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES 
under 1.B. and 1.F.l). S/C/N/840 
 
- 77 - 
 
 
 Sector or sub-sector Desc ription of reservations 
In IT: Condition of nationality for service providers who are 
authorised to issue State-recognized diplomas.  
In EL: condition of nationality for teachers. 
 
B. Secondary Education Services (CPC 922) In FR: Condition of nationality. However, third country nationals 
may obtain authorisation from competent authorities to establish and direct an education institution and to teach. 
 
In IT: Condition of nationality for service providers who are authorised to issue State-recognized diplomas.  
In EL: Condition of nationality for teachers. 
 In LV: Condition of nationality for technical and vocational 
secondary school-type education services for handicapped 
students (CPC 9224)   
 
C. Higher Education Services (CPC 923) In FR: Condition of nationality. However, third country nationals 
may obtain authorisation from competent authorities to establish and direct an education institution and to teach. 
 
In CZ, SK: Condition of nationality for higher education services, except for post-secondary technical and vocational education 
services (CPC 92310).  
 In IT: Condition of nationality for service providers who are 
authorised to issue State-recognized diplomas. 
 In DK: Condition of nationality for professors.  
7. FINANCIAL SERVICES 
  
A. Insurance and 
insurance-related services IN AT: The management of a branch office must consist of two 
natural persons resident in Austria.  
I n  E E :  F o r  d i r e c t  i n s u r a n c e ,  t h e  m a n a g e m e n t  b o d y  o f  a n  
insurance joint-stock company with foreign capital participation may include citizens of non-EU countries only in proportion to the 
foreign participation and not more than half of the members of 
the management group. The head of the management of a subsidiary or an independent company must permanently reside in Estonia. 
 
In ES: Residency requirement and three years of experience for the actuarial profession 
 
In IT: Residency requirement for the actuarial profession.  
In HR: Residency requirement. 
 In FI: The managing directors and at least one auditor of an insurance company shall have their place of residence in the EU, 
unless the competent authorities have granted an exemption. 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 EU. 
 S/C/N/840 
 
- 78 - 
 
 
 Sector or sub-sector Desc ription of reservations 
B. Banking and other financial 
services (excluding insurance) In BG: Permanent residence in Bulgaria is required for the 
executive directors and the managerial agent.   
In FI: The managing directors and at least one auditor of credits 
institutions shall have their place of residence in the EU, unless the Financial Supervision Authority has granted an exemption. 
The broker (individual person)  on derivative exchange shall have 
his place of residence in the EU.  
In IT: Condition of residence within the territory of a Member 
State of the EU for "promotori di servizi finanziari" (financial salesmen)  
In HR: Residency requirement. The management board shall 
direct the business of a credit institution from the territory of the Republic of Croatia.  At least one management board member 
must be fluent in the Croatian language. 
 In LT: At least one manager must be an EU citizen. 
 
In PL: Nationality requirement for at least one of the bank executives  
8. HEALTH SERVICES AND SOCIAL SERVICES 
(only privately funded 
services)  
A. Hospital Services 
(CPC 9311)  B. Ambulance Services 
(CPC 93192) 
 C. Residential health facilities 
other than hospital services 
(CPC 93193)  
E. Social Services 
(CPC 933) In FR: The necessary authorisation for the access to management 
functions takes into consideration the availability of local 
managers 
 In LV: Economic needs tests for doctors, dentists, midwives, 
nurses, physiotherapists and para-medical personnel. 
 In PL: Practice of medical profession by foreigners requires permission. Foreign medical doctors have limited election rights 
within the professional chambers. 
 
9. TOURISM AND TRAVEL 
RELATED SERVICES  
A. Hotel, Restaurants and 
Catering  
(CPC 641, CPC 642 and CPC643) 
(excluding catering in air 
transport services 
9) In BG: The number of foreign managers is not to exceed the 
number of managers who are Bulgarian citizens, in cases where 
the public (state and/or municipal)  share in the equity capital of a 
Bulgarian company exceeds 50 per cent.  
 
In HR: Nationality requirement for hospitality and catering services in households and rural homesteads. 
 
B. Travel Agencies and Tour 
Operators Services (including 
tour managers) 
(CPC 7471) In BG: The number of foreign managers is not to exceed the 
number of managers who are Bulgarian citizens, in cases where 
the public (state and/or municipal)  share in the equity capital of a 
Bulgarian company exceeds 50 per cent.  
In CY: Nationality condition.  
HR: Approval of the Ministry of Tourism for office manager position. 
                                               
9 Catering in air transport services is to be fo und in SERVICES AUXILARY TO TRANSPORT SERVICES 
under 17.D.a)  Groundhandling services. S/C/N/840 
 
- 79 - 
 
 
 Sector or sub-sector Desc ription of reservations 
C. Tourist Guides Services 
(CPC 7472) In BG, CY, ES, FR, EL, HR, HU, IT, LT, MT, PL, PT, SK: Nationality 
condition  
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES 
(other than audio-visual services) 
  
A. Entertainment Services 
(including Theatre, Live 
Bands, Circus and Discotheque Services) (CPC 9619) 
 In FR: The necessary authorisation for the access to management 
functions is subject to a condition of nationality when the 
authorisation for more than two years is required. 
11. TRANSPORT 
SERVICES 
  
A. Maritime transport 
  
a) International passenger 
transportation  
(CPC 7211 less national cabotage transport) 
b) International freight 
transportation (CPC 7212 less national 
cabotage transport) 
10 
 EU: Nationality condition for ships' crews. 
 
In AT, CY: Nationality condition for the majority of managing directors. 
 
 
D. Road Transport    
a) Passenger Transportation 
(CPC 7121 and CPC 7122) In AT: Nationality condition for persons and shareholders entitled 
to represent a juridical person or a partnership. 
 In DK, HR: Nationality condition and residence requirement for 
managers. 
 In BG, MT: Nationality condition. 
 
b) Freight Transportation 
(CPC 7123, excluding 
transportation of mail on own 
account 11). In AT: Nationality condition for persons and shareholders entitled 
to represent a juridical person or a partnership. 
 
In BG, MT: Nationality condition.  
In HR: Nationality condition and residency requirement for 
managers.  
E. Pipeline transport of goods other than fuel 
12 
(CPC 7139) 
 In AT: Nationality condition for managing directors. 
                                               
10 Includes feedering services and movement of equipment by international maritime transport suppliers 
between ports located in same State when no revenue is involved. 
11 Part of CPC 71235, which is to be found in COMMU NICATION SERVICES under 2.A. Postal and courier 
services. 
12 Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. S/C/N/840 
 
- 80 - 
 
 
 Sector or sub-sector Desc ription of reservations 
12. SERVICES AUXILIARY TO 
TRANSPORT 13 
  
A. Services auxiliary to 
Maritime Transport 
 
a) Maritime Cargo Handling 
Services 
b) Storage and warehousing 
Services (part of CPC 742)   
c) Customs Clearance 
Services 
d) Container Station and 
Depot Services 
e) Maritime Agency Services  
f) Maritime Freight 
Forwarding Services 
g) Rental of Vessels with 
Crew (CPC 7213) h) Pushing and towing 
services  
(CPC 7214) i) Supporting services for 
maritime transport  
(part of CPC 745) j) Other supporting and 
auxiliary services 
(part of CPC 749)  EU: Nationality condition for crews for pushing, towing services, 
and for supporting services for maritime transport. 
 
In AT, CY: Nationality condition for the majority of managing directors. 
 
In BG, MT: Nationality condition.  In DK: Requirement of residence for customs clearance services. 
 
In EL: Nationality condition for customs clearance services.  
In IT: Requirement of residence for "raccomandatario marittimo". 
 
B. Services auxiliary to internal waterways transport e) Pushing and towing 
services  
(CPC 7224) f) Supporting services for 
internal waterway transport 
(part of CPC 745) EU: Nationality condition for crews. 
D. Services auxiliary to road 
transport d) Rental of Commercial Road 
Vehicles with Operators 
(CPC 7124) 
 In AT: Nationality condition for persons and shareholders entitled 
to represent a juridical person or a partnership.  In BG, MT: Nationality condition. 
 
E. Services auxiliary to 
pipeline transport of goods other than fuel 
14 
a) Storage and warehouse 
services of goods other than fuel transported by pipelines  (part of CPC 742) In AT: Nationality condition for managing directors. 
13. ENERGY SERVICES 
  
A. Services Incidental to 
Mining 
(CPC 883) 15 In SK: Residence requirement. 
                                               
13 Does not include maintenance and repair services of transport equipment, which are to be found in 
BUSINESS SERVICES under 1.F.l)  1 to 1.F.l)  4. 
14 Services auxiliary to pipeline transportation of fu els are to be found in ENERGY SERVICES under 13.C. S/C/N/840 
 
- 81 - 
 
 
 Sector or sub-sector Desc ription of reservations 
14. OTHER SERVICES NOT 
INCLUDED ELSEWHERE   
a) Washing, Cleaning and 
Dyeing services 
(CPC 9701) EU: Nationality condition for specialists and for graduate trainees.  
b) Hairdressing services 
(CPC 97021) In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LV, 
LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition 
for specialists and for graduate trainees  
In AT: Nationality condition for graduate trainees 
 
c) Cosmetic treatment, 
manicuring and pedicuring 
services  (CPC 97022) In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LV, 
LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition 
for specialists and for graduate trainees  
In AT: Nationality condition for graduate trainees 
 
d) Other beauty treatment 
services n.e.c  (CPC 97029) In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LV, 
LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialists and for graduate trainees  
In AT: Nationality condition for graduate trainees 
 
e) Spa services and non 
therapeutical massages, to the extent that they are 
provided as relaxation 
physical well-being services and not for medical or rehabilitation purposes 
16 
(CPC ver. 1.0 97230) 
 EU: Nationality condition for specialists and for graduate trainees  
 
 
_______________ 
 
                                                                                                                                               
15 Includes the following service rendered on a fee or  contract basis: advisory and consulting services 
relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testin g, wireline services, supply and operation of completion 
fluids (brines)  supply and installation of completion devices, cementing (pressure pumping), stimulation 
services (fracturing, acidising an d pressure pumping), workover and well repair services, plugging and 
abandoning of wells. 
 Does not include direct access to or  exploitation of natural resources. 
 Does not include site preparation work for mining of resources other than oil and gas 
(CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES. 
16 Therapeutical massages and thermal cure  services are to be found under 1.A.h)  Medical services, 
1.A.j)  2 Services provided by nurses, physiotherapists an d para-medical personnel and health services (8.A 
and 8.C). S/C/N/840 
 
- 82 - 
 
 
 ANNEX D 
RESERVATIONS ON CONTRACTUAL SERVICES 
SUPPLIERS AND INDEPENDENT PROFESSIONALS 
(REFERRED TO IN HEADNOTE 2, 3 AND 4) 
1. The list of reservations below indicates the services sectors liberalised by the EU pursuant to 
Headnote 4.1  and 4.2 above and the specific discrimin atory limitations which apply thereto. 
The lists are composed of the following elements: 
 
 (a) A first column indicating the sector or sub-sector in which limitations apply.   (b) A second column describing the applicable limitations. 
 
 When no specific limitations, other than thos e specified, apply to both contractual service 
suppliers (CSS)  and independent professionals (IP), "none" is inscribed next to the relevant 
Member State(s). 
 2. In identifying individual sectors and sub-sectors, CPC means the Central Products 
Classification as set out in Statistical Office of the United Nations, Statistical Papers, 
Series M, No 77, CPC prov , 1991. 
 3. The list below does not include measures relating to qualification requirements and 
procedures, technical standards and licensing requirements and procedures, and measures 
regarding employment, work and social security conditions when they do not constitute a discriminatory limitation within the meaning of Headnotes 4.1  and 4.2  above. Those 
measures (e.g. need to obtain a license, need to obtain recognition of qualifications in 
regulated sectors, need to pass specific examinations, including language examinations, need to have a legal domicile where the activity is performed, need to comply with national 
regulations and practices concerning minimum wages and with collective wage agreements 
in the host country), even if not listed, apply in any case to contractual services suppliers and independent professionals of the LDC Member. 
 
4. In accordance with Headnote 1.5 above, the list below does not include measures 
concerning subsidies granted by the EU and Member States. 
 
5. The list below is without prejudice to the exis tence of public monopolies and exclusive rights 
as described in the list of commitments on establishment. 
 
6. In those sectors where economic needs tests are applied, their main criteria will be the 
assessment of the relevant market situation in the Member State of the European Union or the region where the service is to be provided, including with respect to the number of, and the impact on, existing services suppliers. 
 
7. The rights and obligations arising from this list of reservations shall have no self-executing 
effect and thus confer no rights directly to individual natural persons or juridical persons. 
 
8. Commitments on contractual services suppliers and independent professionals do not apply 
in cases where the intent or effect of their temporary presence is to interfere with or 
otherwise affect the outcome of any labour/management dispute or negotiation. 
  S/C/N/840 
 
- 83 - 
 
 
  
Sector or sub-sector Desc ription of reservations 
ALL SECTORS 1 Transitional periods 
 
In AT, BE, DE, DK, EL, ES, FI, FR, IE, IT, LU, NL, PT, SE, UK: None. 
 Recognition 
 
EU: EU directives on mutual recognition of diplomas only apply to nationals of EU Member States. The right to practise a regulated 
professional service in one Member State does not grant the right 
to practise in another Member State.  
2 
 
Legal Advisory Services in respect of public international law and foreign law (i.e. non-EU 
law) 
(part of CPC 861) 
3 In AT, DE, EE, IE, LU, NL, PT, SE, UK: None.  
 In ES, HR, IT, EL, PL: Economic needs test for independent 
professionals. 
 In LV: Economic needs test for CSS. 
 
In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations.  
In BG, CZ, DK, FI, HU, LT, MT, RO, SI, SK: Economic needs tests.  
 In DK: Marketing of legal advice activities is restricted to lawyers 
with a Danish license to practice. Requirement of a Danish legal 
examination in order to obtain a Danish licence.  
In FR: Full (simplified)  admission to the Bar through an aptitude 
test is required.  In HR: Full admission to the Bar required for legal representation 
services, is subject to a nationality condition. 
 In CY: Nationality condition  
 
                                               
1 Note for transparency for BE: wher e applicable, the referred to annual wage amount is currently set at 
33,677 euros (March 2007). 
2 In order for third-country nationals to obtain EU-wide recognition of their qualifications, it is necessary 
that a Mutual Recognition Agreement has been negotiated. 
3 Includes legal advisory, legal representational, le gal arbitration and conciliation/mediation, and legal 
documentation and certification services. Provision of legal services is only authorised in respect of public international law, EC law and the law of any jurisdiction where the investor or its personnel is qualified to practice as a lawyer, and, like th e provision of other services, is subject to licensing requirements and 
procedures applicable in Member States of the European  Union. For lawyers providing legal services in respect 
of public international law an d foreign law, these may take inter alia the form of compliance with local codes of 
ethics, use of home title (unless recognitio n with the host title has been obtained)  insurance requirements, 
simple registration with the host country Bar or a si mplified admission to the ho st country Bar through an 
aptitude test and a legal or professional domicile in the host country. Legal services in respect of EC law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EC acting personally, 
and legal services in respect of the law of a Member St ate of the European Union shall in principle be carried 
out by or through a fully qualified lawyer admitted to the Bar in that Member Stat e acting personally. Full 
admission to the Bar in the relevant Member State of  the European Union might therefore be necessary for 
representation before courts and othe r competent authorities in the EC since it involves practice of EC and 
national procedural law. Admission may be subject to  residency or other requir ements. However, in some 
Member States, foreign lawyers not fu lly admitted to the Bar are allowed to represent in civil proceedings a 
party being a national or belonging to the State in which the lawyer is entitled to practice. S/C/N/840 
 
- 84 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Accounting and Bookkeeping 
Services (CPC 86212 other than "auditing 
services", CPC 86213, CPC 
86219 and CPC 86220) In DE, EE, ES, HR, IE, IT, LU, NL, PL, PT, SI, SE, UK: None.  
 In AT: The employer must be member of the relevant professional 
body in the home country where such body exists.  
 In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In FR: Authorisation requirement. 
 
In BG, CY, CZ, DK, EL, FI, HU, LT , LV, MT, RO, SK: Economic needs 
test.   
Taxation Advisory Services (CPC 863)  
4 In , DE, EE, ES, FR, IE, IT, LU, NL, PL, SI, SE, UK: None. 
 
In AT: The employer must be member of the relevant professional 
body in the home country where such body exists; nationality condition for representation before competent authorities. 
 
In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations.  
In BG, CY, CZ, DK, EL, FI, HU, LT , LV, MT, RO, SK: Economic needs 
test.   
In PT: Unbound 
 In HR, HU: residence requirement 
 
Architectural services and 
Urban planning and landscape 
architectural services 
(CPC 8671 and CPC 8674) In  EE, EL, FR, IE, LU, MT, NL, PT, SI, SE, UK: None. 
 
In ES, HR, IT, PL: Economic needs test for independent 
professionals.  
In LV: Economic needs test for CSS. 
 In FI: The natural person must demonstrate that (s)he possesses 
special knowledge relevant to the service being supplied.  
 In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations. 
 
In DK: Economic needs test except for CSS stays of up to three months.  
 
In BG, CZ, DE, FI, HU, LT, RO, SK: Economic needs test.   
In AT: Planning services only, where: Economic needs test. 
 In HR, HU: residence requirement.  
In CY: Nationality condition. 
 
                                               
4 Does not include legal advisory and legal representational services on tax matters, which are to be 
found under Legal Advisory Services in respect of public international law and foreign law. S/C/N/840 
 
- 85 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Engineering services  
and Integrated engineering services 
(CPC 8672 and CPC 8673) In , EE, EL, FR, IE, LU, MT, NL, PT, SI, SE, UK: None. 
 In ES, HR, IT, PL: Economic needs test for independent 
professionals.  
 In LV: Economic needs test for CSS. 
 
In FI: The natural person must demonstrate that (s)he possesses special knowledge relevant to the service being supplied.  
 
In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations.  
In DK: Economic needs test except for CSS stays of up to three 
months.   
In BG, CZ, DE, FI, HU, LT, RO, SK: Economic needs test. 
 In AT: Planning services only, where: Economic needs test. 
 
In HR, HU: Residence requirement.  In CY: Nationality condition. 
 
Medical (including psychologists)  and dental 
services (CPC 9312 and part of CPC 
85201)   In SE: None. 
 
In BE, CZ, DE, DK, EE, ES, IE, IT, LU, MT, NL, PL, PT, RO, SI: Economic needs test. 
 
In AT: Unbound except for psychologists and dental services, where: Economic needs test.  
In BG, EL, FI, FR, HU, LT, LV, SK, UK: Unbound.  
 In CY: Nationality condition 
 
Veterinary services (CPC 932) In BE, CZ, DE, DK, EE, EL, ES, FI, IE, IT, LT, LU, MT, NL, PL, PT, 
RO, SI, SE: Economic needs test.  
 In AT, BG, FR, HR, HU, LV, SK, UK: Unbound.   
In CY: Nationality condition 
 
Midwives services (part of CPC 93191) In SE: None. 
 In AT, BE, CZ, DE, DK, EE, EL, ES, IE, IT, LT, LV, LU, MT, NL, PL, 
PT, RO, SI: Economic needs test. 
 In BG, FI, FR, HU, SK, UK: Unbound.  
 
In CY: Nationality condition  
Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191) In AT, BE, CZ, DE, DK, EE, EL, ES, IE, IT, LT, LV, LU, MT, NL, PL, 
PT, RO, SI, SE: Economic needs test.   
In BG, FI, FR, HU, SK, UK: Unbound.  
 In CY: Nationality condition 
 
 S/C/N/840 
 
- 86 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Computer and Related Services 
(CPC 84) In DE, EE, EL, FR, IE, LU, MT, NL, PT, SI, SE: None.  
 In ES, IT, PL: Economic needs test for independent professionals.  
 
In LV: Economic needs test for CSS.  
In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations.  
In DK: Economic needs test except for CSS stays of up to three 
months   In HR: Residency requirement for CSS. Unbound for IP. 
 
In AT, BG, CY, CZ, FI, HU, LT, RO, SK, UK: Economic needs test.  
Research and Development Services 
(CPC 851, 852 excluding 
psychologists services 
5, 853) EU: A hosting agreement with an approved research organisation is 
required 6. 
 
In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations.  
In CZ, DK, FI, SK: Economic needs test. 
 
Advertising (CPC 871) In CY, DE, EE, ES, FR, HR, IE, IT, LU, NL, PL, PT, SI, SE, UK: None. 
 
 
In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In AT, BG, CZ, DK, EL, FI, HU, LT , LV, MT, RO, SK: Economic needs 
test.  
 
Market Research and Opinion Polling 
(CPC 864) In CY, DE, EE, FR, IE, LU, NL, SE, UK: None.  
 
In ES, HR, IT, PL: Economic needs test for independent professionals. 
 
In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations. 
 
In AT, BG, CZ, DK, EL, FI, LT, LV , MT, RO, SI, SK: Economic needs 
test.  
LT, PT: Unbound for public opinion polling services (CPC 86402).  
 In HU: Economic needs test except for public opinion polling 
services (CPC 86402), where: Unbound 
 
                                               
5 Part of CPC 85201, which is to be found under Medical and dental services. 
6 For all Member States except UK and DK, the appr oval of the research organisation and the hosting 
agreement have to meet the conditions set pursuant to EC Directive 2005/71/EC. S/C/N/840 
 
- 87 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Management Consulting Services 
(CPC 865) In  CY, DE, EE, EL, FR, IE, LV, LU, MT, NL, PT, SI, SE, UK: None.  
 In ES, HR, IT, PL: Economic needs test for independent 
professionals.  
 In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In DK: Economic needs test except for CSS stays of up to three 
months.  
 In AT, BG, CZ, FI, HU, LT, RO, SK: Economic needs test.  
Services Related to Management Consulting 
(CPC 866) In CY, DE, EE, EL, FR, IE, LV, LU, MT, NL, PT, SI, SE, UK: None. 
 
In ES, HR, IT, PL: Economic needs test for independent 
professionals.  
In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations.  In DK: Economic needs test except for CSS stays of up to three 
months.  
 In AT, BG, CZ, FI, LT, RO, SK: Economic needs test. 
 
In HU: Economic needs test, except for arbitration and conciliation services (CPC 86602), where: Unbound. 
 
Technical Testing and Analysis 
Services 
(CPC 8676) In DE, EE, EL, ES, FR, HR, IE, IT, LU, NL, PL, SI, SE, UK: None.  
 
In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations.  
In DK: Economic needs test except for CSS stays of up to three 
months.   
In AT, BG, CZ, FI, HU, LT, LV, MT, PT, RO, SK: Economic needs 
test.  In CY: Nationality condition for biologist and chemists. 
 
Related Scientific and Technical Consulting Services 
(CPC 8675) In CY, EE, EL, ES, HR, IE, IT, LU, NL, PL, SI, SE, UK: None.  
 
In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations. 
 
In AT, BG, CZ, DE, DK, FI, HU, LT, LV, MT, PT, RO, SK: Economic needs test.  
 
In DE: Unbound for publicly appointed surveyors.  In FR: Unbound for "surveying" operations relating to the 
establishment of property rights and to land law. 
 S/C/N/840 
 
- 88 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Maintenance and repair of 
vessels (part of CPC 8868) In CY, EE, EL, ES, FR, HR, IT, LV, LU, NL, PL, PT, SI, SE: None 
 In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In AT, BG, CZ, DE, DK, FI, HU, IE, LT, MT, RO, SK, UK: Economic 
needs test.  
 
Maintenance and repair of rail transport equipment (part of CPC 8868) CY, EE, EL, ES, FR, HR, IT, LV, LU, MT, NL, PL, PT, SI, SE, UK: 
None.  In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In AT, BG, CZ, DE, DK, FI, HU, IE, LT, RO, SK: Economic needs 
test. 
 
Maintenance and repair of motor vehicles, motorcycles, snowmobiles and road transport equipment 
(CPC 6112, CPC 6122, part of 
CPC 8867 and part of CPC 8868) In CY, EE, EL, ES, FR, HR, IT, LV, LU, NL, PL, PT, SI, SE: None. 
 In BE: Economic needs test, except for CSS when the annual wage is above the amount defined by the relevant laws and regulations. 
 
In AT, BG, CZ, DE, DK, FI, HU, IE, LT, MT, RO, SK: Economic needs test. 
 
UK: Economic needs test for maintenance and repair of motor vehicles, motorcycles, snowmobiles (CPC 6112, CPC 6122, part of 
CPC 8867). 
 
Maintenance and repair of aircraft and parts thereof (part of CPC 8868) In CY, EE, EL, ES, FR, HR, IT, LV, LU, MT, NL, PL, PT, SI, SE, UK: 
None.  In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In AT, BG, CZ, DE, DK, FI, HU, IE, LT, RO, SK: Economic needs 
test.  
 
Maintenance and repair of metal products, of (non office)  machinery, of (non 
transport and non 
office)  equipment and of 
personal and household goods  
7 
(CPC 633, CPC 7545, CPC 8861, 
CPC 8862, CPC 8864, CPC 8865 
and CPC 8866)  In CY, EE, EL, ES, FR, HR, IT, LV, LU, MT, NL, PL, PT, SI, SE, UK: 
None.  In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In AT, BG, CZ, DE, DK, FI, HU, IE, LT, RO, SK: Economic needs 
test.  
                                               
7 Maintenance and repair services of office ma chinery and equipment including computers (CPC 845)  are 
to be found under Computer services. S/C/N/840 
 
- 89 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Translation and Interpretation 
Services (CPC 87905, excluding official or 
certified activities) In CY, DE, EE, FR, LU, MT, NL, PT, SI, SE, UK: None. 
 In ES, IT, EL, PL: Economic needs test for independent 
professionals.  
 In LV: Economic needs test for CSS. 
 
In HR: Unbound for IP.  
In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations.  In AT, BG, CZ, DK, FI, HU, IE, LT, RO, SK: Economic needs test.  
 
Site investigation work (CPC 5111) In DE, EE, EL, ES, FR, HR, IE, IT, LU, MT, NL, PL, PT, SI, SE, UK: 
None. 
 In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In AT, BG, CZ, FI, HU, LT, LV, RO, SK: Economic needs test.  
In DK: Economic needs test except for CSS stays of up to three 
months.  
In CY: Nationality condition 
 
Higher Education Services (only privately-funded services) (CPC 923) In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, HU, IE, IT, LT, LV, 
MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  In FR, LU: Only for university professors.  
 
In FR: The professors must have obtained an employment contract from a university or other higher education institution. Economic 
needs test, unless those professors are designated directly by the 
Minister in charge of higher education. The work permit is delivered for a period not exceeding nine months renewable for the duration 
of the contract. The recruiting institution must pay a tax to the 
International Migration Office.  
Environmental services  (CPC 9401 
8, CPC 9402, CPC 
9403, CPC 9404 9, part of CPC 
94060 10, CPC 9405, part of CPC 
9406, CPC 9409) In CY, EE, ES, FR, HR, IE, IT, LU, MT, NL, PL, PT, SI, SE, UK: None.  
 
In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In AT, BG, CZ, DE, DK, EL, FI, HU, LT, LV, RO, SK: Economic needs 
test.  
 
                                               
8 Corresponds to sewage services. 
9 Corresponds to Cleaning Services of Exhaust Gases. 
10 Corresponds to parts of Nature and Landscape Prot ection Services. S/C/N/840 
 
- 90 - 
 
 
 Sector or sub-sector Desc ription of reservations 
Travel Agencies and Tour 
Operators Services (including tour managers 
11) 
(CPC 7471) In AT, CZ, DE, EE, ES, FR, HR, IT, LU, NL, PL, SI, SE: None. 
 In BE: Economic needs test, except for CSS when the annual wage 
is above the amount defined by the relevant laws and regulations. 
 In DK: Economic needs test except for CSS stays of up to three 
months.  
 IE: Unbound except for tour managers. 
 
In BG, EL, FI, HU, LT, LV, MT, PT, RO, SK: Economic needs test.  In CY: Nationality condition. 
 
In UK: Unbound  
Tourist Guides Services  (CPC 7472) In SE: None. 
 
In AT, BE, BG, CZ, DE, DK, EE, FI, EL, HU, IE, IT, LV, LU, MT, NL,  
RO, SK, SI, : Economic needs test  In ES, FR, HR, LT, PL, PT, UK: Unbound 
 
In CY: Nationality condition  
  
_______________ 
 
 
                                               
11 Services suppliers whose function is to accompan y a tour group of a minimum of 10 persons, without 
acting as guides in specific locations. S/C/N/840 
 
- 91 - 
 
  ENQUIRY POINTS 
 
EUROPEAN UNION 
 European Commission - DG TRADE 
Services and investment units Rue de la Loi 170 B-1000 Bruxelles, Belgium 
E-mail: TRADE-GATS-CONTACT-POINTS@ec.europa.eu  
 
AUSTRIA Federal Ministry of Science, Research and Economy 
 Department for Multilateral and EU-Trade Policy - C2/3 Stubenring 1 
A-1011 Vienna, Austria 
Telephone:  +43 1 711 00 (ext. 5612/5945) Telefax: +43 1 718 0508 
E-Mail:  POST.C23@bmwfw.gv.at   
 
BELGIUM Federal Public Service Economy, SMEs,  
Self-employed and Energy, 
Directorate – General Economic Analysis and International Division, Rue du Progrès, 50  
B-1210 Brussels, Belgium  
Telephone:  (322) 277 51 11  Telefax:  (322) 277 50 21  
E-mail:  info-gats@economie.fgov.be 
 
BULGARIA 
 Foreign Economic Policy Directorate 
Ministry of Economy  
12, Knyaz Alexander I Str.  1000 Sofia, Bulgaria 
Telephone: (359 2)   940 77 61 
 (359 2)   940 77 93 (services) 
(359 2)   940 77 65 (investment) 
Telefax: (359 2)   981 49 15 
E-mail: wto.bulgaria@mee.government.bg 
 
 
CROATIA Ministry of Foreign and European Affairs 
Trade Policy Department 
Trg N.Š.Zrinskog 7-8 
10000 Zagreb Croatia 
Telephone:  +385 1 6444 612 
Telefax:  +385 1 6444 601 E-mail:  sluzba.t-politika@mvep.hr 
 
CYPRUS Ministry of Energy, Commerce, Industry and Tourism 
Trade Service 
Department for Trade Policy, Bilateral and Public Relations  
6, Andreas Araouzos street 1421 Nicosia, Cyprus 
Telephone: (357 22) 867 100  
 (357 22) 867 228 (direct line)  Telefax: (357 22) 304 924 
E-mail: gtsiamettis@mcit.gov.cy  
 ts@mcit.gov.cy 
 S/C/N/840 
 
- 92 - 
 
  CZECH REPUBLIC Ministry of Industry and Trade 
Trade Policy and International Economic Organizations  Department Politických v ězňů 20 
Praha 1, Czech Republic 
Telephone (420 2) 2485 2664 Telefax (420 2) 24 221560 
E-mail: services@mpo.cz 
 
DENMARK Ministry of Foreign Affairs, the Trade Council 
International Trade Policy and Global Public Affairs Asiatisk Plads 2 DK-1448 Copenhagen K, Denmark 
Telephone: (45) 3392 0821 
Telefax: (45) 3392 0812 E-mail: hp@um.dk 
 
ESTONIA Ministry of Economic Affairs and Communications 
11 Harju street  
15072 Tallinn, Estonia Telephone: (372) 625 6360  (372) 625 6360 
Telefax: (372) 631 3660 
E-mail: services@mkm.ee 
 
FINLAND Ministry for Foreign Affairs 
Department for External Economic Relations 
Trade Policy Unit 
P.O.Box 428, FI-00023 Government, Finland 
TUO-10@formin.fi 
Telephone:  +358 9 160 55541 
Telefax:  +358 9 160 55576   
FRANCE Ministère de l'Economie et des Finances  
Direction Générale du Trésor 
Service des Affaires Multilatérales et du Développement 
Sous Direction Politique Commerciale et Investissement – Multicom 1 Bureau Politique commerciale, OMC et accords commerciaux de l'UE 139 
rue de Bercy (télédoc 554) 
75572 Paris Cedex 12, France Telephone::  +33 (1) 44 87 20 25 E-mail:  aymeric.pontvianne@dgtresor.gouv.fr  
 
Secrétariat Général des Affaires Européennes Secteur RELEX 
66-68 rue de Bellechasse 
75007 Paris  Telephone:  +33 (1) 44 87 10 97 / +33 (1)  44 87 12 73  
Telefax:   +33 (1) 43 42 24 46 
E-mail: sgae-relex@sgae.gouv.fr  
 
GERMANY 
 Germany Trade & Invest GmbH – GTAI 
Villemombler Straße 76 53123 Bonn 
Telephone:  +49 (0)228 24993-364  
Telefax:  +49 (0)228 24993-212 E-mail:  zoll@gtai.de 
 S/C/N/840 
 
- 93 - 
 
  GREECE 
 Ministry of Economy, Infrastructure, Shipping and Tourism 
General Directory of International Economic and Trade Policy Directorate of International Trade Policy 
1 Kornarou Street 
105 63 Athens, Greece Telephone:  0030 210 328 6301 and 0030 210 328 6231 
E-mail:  elb@mnec.gr  
 ela@mnec.gr  
 ela3@mnec.gr  
Telefax:  0030 210 328 6179 
  
HUNGARY 
 Ministry for Foreign Affairs and Trade 
Department for Trade Policy 
H-1027 Budapest Bem rkp. 47 
Telephone:  +361-458-1498 
Telefax:  +361-458-2250 E-mail:  kerpol@mfa.gov.hu 
 
IRELAND 
 Department of Jobs, Enterprise, and Innovation 
Trade Policy Unit 
23 Kildare Street 
Dublin 2, Ireland Telephone:  (353) 1 6312543 
Telefax: (353) 1 6312562 
E-mail: Trade@djei.ie 
 
ITALY 
 Ministry of Economic Development 
General Directorate for Trade Policy – Division V 
Viale Boston, 25 
00144 Rome, Italy Telephone:  (+39) 06 5993 2280/2598 Telefax:  (+39) 06 5993 2666 
E-mail:  polcom5@mise.gov.it   
 
Ministry of Foreign Affairs and International Cooperation 
Piazzale della Farnesina, 1 
00194 Rome, Italy General Directorate for the European Union 
Unit II – EU External Relations  
Telephone:  (+39) 06 3691 3664  E-mail:  dgue2@esteri.it   
 
LATVIA 
 Ministry of Foreign Affairs of the Republic of Latvia 
Foreign Trade and Foreign Economic Relations Promotion Department 
Foreign Trade and Investment Division 
K.Valdemara str. 3 Riga, LV-1395, Latvia 
Telephone:  +371 67016482 
Telefax:  +371 67828121 E-mail:  tpc@mfa.gov.lv  
 
LITHUANIA 
 International Economic Organizations Division 
Ministry of Foreign Affairs 
J. Tumo-Vaizganto 2 
LT-01511 Vilnius, Lithuania Telephone:   +370  7065 2594  
 +370 7065 2259 
Telefax: +370 5 2313090 E-mail: teo.ed@urm.lt  S/C/N/840 
 
- 94 - 
 
  LUXEMBOURG 
 Ministère des Affaires étrangères et européennes 
Direction des Relations économiques internationales et des affaires européennes 
6, rue de l'Ancien Athénée 
L-1144 Luxembourg, Luxembourg Telephone: (352) 247 82313/82344 (Secretariat) 
Telefax: (352) 22 20 48 
E-mail: polcom.rpue@mae.etat.lu 
 
MALTA 
 Director 
International Economic Relations Directorate Economic Policy Division 
Ministry of Finance 
St. Calcedonius Square Floriana, Malta  
Telephone: (356) 21 249 359 
Telefax: (356) 21 249 355 
E-mail: epd@gov.mt 
 
 
NETHERLANDS 
 Ministry of Foreign Affairs  
Directorate-General for Foreign Economic Relations Bezuidenhoutseweg 67 
P.O. Box 20061 
2500 EB Den Haag, The Netherlands Telephone: (3170) 348-6345 
 (3170) 348-6187 
E-mail: Martin.RiesmslagBaas@minbuza.nl   
 
POLAND 
 Ministry of Economy 
Trade Policy Department Plac Trzech Krzyzy 3/5 
00-507 Warsaw, Poland  
Telephone:  (48 22) 693 58 17  Telefax: (48 22) 693 40 18  
E-mail: sekretariatDPH@mg.gov.pl 
 
PORTUGAL 
 AICEP Portugal Global – Trade and Investment Agency 
Intelligence and Knowledge Unit Av. 5 de Outubro, 101 
1050-051 Lisbon, Portugal 
Telephone: (351 21) 790 95 00 Telefax: (351 21) 790 95 78 E-mail: aicep@portugalglobal.pt   
 
Ministry of Foreign Affairs General Directorate for European Affairs (DGAE) 
Trade Policy Department  
R da Cova da Moura 1 1350 –115 Lisbon, Portugal 
Telephone: (351 21) 393 55 00 
Telefax: (351 21) 395 45 39/40 E-mail: pcc@mne.pt 
 S/C/N/840 
 
- 95 - 
 
  ROMANIA 
 Minstry of Economy, Trade and Tourism  
Department for Foreign Trade and International Relations Diana Codau - principal expert- Department for Foreign Trade and 
International Relations 
Claudia Munteanu – counsellor - RO Perm Representation to the EU Email :  dgre@dce.gov.ro  
Calea Victoriei  nr. 152 
Sector 1, Bucharest, Romania Telephone: 0040214010503 
Telefax: 0040-21 312 05 12 
 
SLOVAK REPUBLIC 
 Ministry of Economy of the Slovak Republic 
Foreign Trade Policy and European Affairs Directorate 
Foreign Trade Policy Department Mierová 19 
827 15 Bratislava 212, Slovak Republic 
Telephone: (421-2) 4854 7110 
Telefax: 
E-mail: (421-2) 4854 3116 
vybor133@mhsr.sk 
 
 
SLOVENIA 
 Ministry of Economic Development and Technology  
Tourism and Internationalisation Directorate  
Kotnikova 5  1000 Ljubljana, Slovenia  
Telephone:  (386 1) 400 35 21  
Telefax:  (386 1) 400 36 11  E-mail:  eutrade.mg@gov.si   
Internet:  www.mgrt.gov.s i 
 
SPAIN 
 Ministry of Economy and Competitiveness 
Department of Trade  General Directorate for Trade and Investment  International Trade in Services and Investment Unit  
Paseo de la Castellana 162 
28046 Madrid, España Telephone:   (34)  91 349 3781 
E-mail:  sgserinv@comercio.mineco.es  
 
SWEDEN 
 National Board of Trade  
Department for WTO Affairs Box 6803 113 86 Stockholm, Sweden 
Telephone: (46 8) 690 4800 
Telefax: (46 8) 30 6759 
E-mail: registrator@kommers.se  
Internet: http://www.kommers.se 
 
Ministry for Foreign Affairs 
Department: International Trade Policy Department 
103 39 Stockholm, Sweden Telephone: 46 (0) 8 405 10 00 Telefax: 46 (0) 8723 11 76 
E-mail: registrator@gov.se  
Internet: http://www.sweden.gov.se/ 
 S/C/N/840 
 
- 96 - 
 
  UNITED KINGDOM 
 Department for Business , Innovation & Skills 
Trade Policy Unit Bay 326 
1 Victoria Street 
London SW1H 0ET, England, United Kingdom Telephone:  (4420) 7215 5139 
Telefax:  (4420) 7215 3830  
E-mail:  A133services@bis.gsi.gov.uk  
Internet: https://www.gov.uk/government/ topics/trade-and-investment 
 
 
 
__________