RESTRICTED  WORLD TRADE  
ORGANIZATION  S/C/W/273* 
9 October 2006 
 
 (06-4812) 
Council for Trade in Services  Original:   English 
  
 
COMMUNICATION FROM THE EUROPEAN COMMUNITIES  
AND ITS MEMBER STATES  
 
CERTIFICATION
 
 
Draft consolidated GATS Schedule  
 
  The following communication, dated 14 and 29 September 2006, from the delegation of the 
European Communities and its Member States, is being circulated to the Members of the Council for 
Trade in Services.  
_______________ 
 
 The enclosed draft consolidated schedule of specific commitments (hereafter the consolidated 
schedule) has been submitted to the WTO Secretar iat by the European Communities and its Member 
States (hereafter the EC) with a request to initiate its  certification in accordance with paragraph 20 of 
the Procedures for the implementa tion of Article XXI of the GATS (S/L/80 of 29 October 1999) and 
paragraph 1 of the Procedures for the certification of  rectifications or improv ements to schedules of 
specific commitments (S /L/84 of 18 April 2000).  
  This communication cons ists of four parts:  
 
Part I: Note requesting the initiation of the certification procedure and setting out the 
background and the legal basis of the cer tification procedure (starting page 3) 
 Part II: Draft consolidated schedule indicating the modifications and compensatory 
adjustments (pursuant to paragraph 20 of S/L/80) (starting page 7) 
 
Part III: Explanatory note on the rectifications  or changes of purely technical character 
(pursuant to paragraph 1 of S/ L/84) (starting page 291)  
 Part IV: Consolidated schedule (clean version,  for ease of reference) (starting page 307)  
_______________ 
 
* "Kindly note that the format  of the draft schedule contains some imperfections which do not in 
any way affect the accuracy of its content ( e.g., footnote text not appearing on the same page as its 
reference in the body of the main text, etc.).  
Given the voluminous nature of the document, t he complete rectification of such formatting 
imperfections would have resulted in a further delay in  the circulation of the document. In the light of 
the urgent nature of the certific ation procedure, it was considered therefore more appropriate to 
circulate the document in its current form, on th e understanding that all outstanding formatting 
imperfections will be rectified subs equent to the conclusion of the ce rtification proced ure and prior to 
issuing the schedule in its final form." 
 
  S/C/W/273 
 Page 3 
 
 
  PART I 
 
Note requesting the initiation of the certification procedure and setting out  
the background and the legal basis of the certification procedure  
 
 
1. Following the enlargement of the European Co mmunities to include the Czech Republic, the 
Republic of Estonia, the Republic of Cyprus, the Re public of Latvia, the Republic of Lithuania, the 
Republic of Hungary, the Republic of Malta,  the Re public of Austria, the Republic of Poland, the 
Republic of Slovenia, the Slovak Republic, the Re public of Finland and the Kingdom of Sweden, on 
28 May 2004 and on 4 April 2005 the EC submitte d two respective Communications pursuant to 
Article V of the GATS (circulated as document S/ SECRET/8, dated 11 June 2004, and as document 
S/SECRET/9, dated 12 April 2005), whereby it notifie d its intention to modify or withdraw the 
specific commitments included in the list attached to the communications, pursuant to Article V:5 of 
the GATS and in accordance with the term s of Article XXI:1(b) of the GATS. 
2. Following the submission of the notification contained in document S/SECRET/8, and 
pursuant to Article XXI:2(a) of the GATS, eight een WTO Members (Argentina, Australia, Brazil, 
Canada, China, Chinese Taipei, Colombia, Cuba, Ec uador, Hong Kong China, India, Japan, Korea, 
New Zealand, the Philippines, Switzerland, Urugua y and the United States of America) submitted a 
claim of interest.  
3. Following the submission of the notification contained in document S/SECRET/9, and 
pursuant to Article XXI:2(a) of the GATS, fourt een WTO Members (Argentina, Australia, Brazil, 
Canada, China, Colombia, Ecuador, Hong Kong China, India, Japan, Korea, New Zealand, Uruguay and the United States of America) submitted a claim of interest.  
4. With regard to the procedure initiated by  the notification contained in document 
S/SECRET/8, the initial period for the negotiations , which expired on 26 Oc tober 2004, was extended 
(by mutual agreement) five ti mes (until 26 April 2005, until 27 February 2006, until 1 June 2006, 
until 1 July and until 17 July 2006).  
5. During such negotiations, the EC and the WT O Members who have submitted claims of 
interest have agreed on compensatory adjustments related to the modifications and withdrawals contained in document S/SECRET/8. In this respect , by 4 September 2006, all individual agreements 
between the EC and the WTO Members having submitte d claims of interest have been duly signed, 
and thereby the negotiations have been concluded. Pu rsuant to paragraph 5 of S/L/80, the agreements 
were distributed to all WTO Members by the WTO Secr etariat. Pursuant to paragraph 6 of S/L/80, on 
14 September 2006 the EC submitted a final report on the result of the negotiations.  
6. With regard to the procedure initiated by  the notification contained in document 
S/SECRET/9, no agreement between the EC and the WTO Members having submitted claims of 
interest was reached by the end of the period prov ided for negotiations and no Member referred the 
matter to arbitration within the applicable deadlin e pursuant to paragraph 7 of S/L/80. Pursuant to 
Article XXI:3(b) of the GATS and subject to comp letion of the procedures set out in paragraphs 20-
22 of S/L/80, the EC shall be free to implemen t the modifications and withdrawals proposed in 
document S/SECRET/9. 
7. In view of the foregoing, the proposed modifications and the agreed compensatory 
adjustments will be incorporated into a EC GATS consolidated schedule which results from merging 
existing schedules of commitments of the EC and its Member States, and by inserting therein the modifications or withdrawals of commitments no tified by the EC under documents S/SECRET/8 and S/C/W/273 
Page 4  
 
  S/SECRET/9 and the compensatory adjustments for th e modifications or withdrawals notified under 
S/SECRET/8 agreed between the EC and the WTO Me mbers who have submitted claims of interest.
1   
8. Pursuant to the procedures referred to in para graph 20 of S/L/80, the EC hereby transmits to 
the WTO Secretariat for circulation, such consolidat ed schedule for certification. In order to ensure 
the highest level of transparency possible, the modifications notified in S/SECRET/8 and 
S/SECRET/9, together with the compensatory ad justments under S/SECRET/8 agreed between the 
EC and the WTO Members having submitted claims of interest, are highlighted in the consolidated 
schedule attached.2 For ease of reference, the EC is also enclosing the clean version of the 
consolidated schedule.  
9. Furthermore, pursuant to paragraph 1 of S/L/84, an explanatory note on the rectifications or 
changes of a purely technical character that do not alter the scope or the substance of the existing 
commitments, and which are not resulting from ac tion under the procedures for implementation of 
Article XXI of the GATS is annexed.  
10. The European Communities is prepared upon reque st to enter into consultations with any 
WTO Member that makes an objection under paragra ph 20 of S/L/80 or paragraph 2 of S/L/84, on the 
grounds specified in those paragraphs. To this effect, and with a view to ensuring effective 
consultations and to ensure that the grounds for su ch requests are clearly discernable, the European 
Communities would ask that any such objecting Member  identifies, to the extent possible, the specific 
elements of the modifications which gave rise to that objection.  
11. If no objections are communicated to the Secretariat within 45 days from the date of 
circulation of the draft consolidated schedule, th is certification procedure shall be considered as 
concluded, and this consolidated schedule shall enter into force on a date to be specified by the EC, 
following the completion of the internal decisi on-making procedures of the European Communities 
and its Member States where appropriate.  Once th e consolidated schedule entered into force, it 
replaces the following existing schedules of commitments of the EC and its Member States: 
 
- Schedule of Specific Commitments of the European Communities and its Member States 
(doc. GATS/SC/31 of 15 April 1994); 
 -  Schedule of Specific Commitments of the European Communities and its Member States, 
 Supplement 2 (doc. GATS/SC/31/Suppl.2 of 28 July 1995);  
 
                                                     
 
1 The agreed compensatory  adjustments are included in Annex II of the respective individual reports on 
the results of the negotiations, which, together with Annex I of the respective individual reports and the joint letters to which the reports are attached, c onstitute the respective agreements between the EC and each of the WTO 
Members having submitted claims of interest (with th e exception of Annex III of the reports, which remains 
outside the scope of the individual agreements). 
2 The modifications notified under S/SECRET/8 and S/SECRET/9 and the compensatory adjustments 
are set in bold  typeface (introduction of text) and with strikeout  (deletion of text). Additionally, the 
compensatory adjustments ar e highlighted with grey.  
 
Concerning the modifications made to commitments in the telecommunications services section 
(Section 2.C), it should be noted that as a result of the negotiations with the WTO Members having submitted claims of interest, this section has been completely reorganised. Therefore – as the presentation of the deleted 
entries by means of a strikeout
 would not be practical - it is noted that the whole telecommunications sections is 
indicated as a compensatory adjustme nt, highlighted with grey. This ne w telecommunications section replaces 
the telecommunications sections included in the previous schedules of commitments of the EC and its Member 
States that are listed on pages 3 and 4 of the present document.   S/C/W/273 
 Page 5 
 
 
  -   Schedule of Specific Commitments of the European Communities and its Member States, 
 Supplement 3 (doc. GATS/SC/31/Suppl.3 of 11 April 1997);  
 - Schedule of Specific Commitments of the European Communities and its Member States,  Supplement 4, Revision (doc. GATS/SC/31/Suppl.4/Rev.1 of 18 November 1999). 
 
- Schedule of Specific Commitments of the Czech Republic (doc. GATS/SC/26 of 
15 April 1994);  
 - Schedule of Specific Commitments of th e Czech Republic, Supplement 2 (doc. 
GATS/SC/26/Suppl.2 of 11 April 1997);  
 - Schedule of Specific Commitments of th e Czech Republic, Supplement 3 (doc. 
GATS/SC/26/Suppl.3 of 26 February 1998);  
 
-  Schedule of Specific Commitments of Es tonia (doc. GATS/SC/127 of 5 October 1999);  
 -  Schedule of Specific Commitments of Cy prus (doc. GATS/SC/25 of 15 April 1994);  
 -  Schedule of Specific Commitments of Cyprus , Supplement 1 (doc. GATS/SC/25/Suppl.1 of 
 23 February 1998);  
 
- Schedule of Specific Commitments of Cyprus, Supplement 2, Revision (doc. 
GATS/SC/25/Suppl.2/Rev.1 of 18 November 1999);  
 - Schedule of Specific Commitments of Latv ia (doc. GATS/SC/126 of 22 April 1999);  
 
- Schedule of Specific Commitments of Lithuania (doc. GATS/SC/133 of 21 December 2001);  - Schedule of Specific Commitments of Hunga ry (doc. GATS/SC/40 of 15 April 1994);  
 -  Schedule of Specific Commitments of Hunga ry, Supplement 2 (doc. GATS/SC/40/Suppl.2 of 
 11 April 1997);  
 -  Schedule of Specific Commitments of Hunga ry, Supplement 3 (doc. GATS/SC/40/Suppl.3 of 
 26 February 1998);  
 
-  Schedule of Specific Commitments of Ma lta (doc. GATS/SC/54 of 15 April 1994);  
 -  Schedule of Specific Commitments of Malta, Supplement 1 (doc. GATS/SC/54/Suppl.1 of 
 26 February 1998);  
 - Schedule of Specific Commitments of Austria (doc. GATS/SC/7 of 15 April 1994); 
 
- Schedule of Specific Commitments of Poland (doc. GATS/SC/71 of 15 April 1994);  -  Schedule of Specific Commitments of Poland, Supplement 2 (doc. GATS/SC/71/Suppl.2 of 
 11 April 1997);  
 
-  Schedule of Specific Commitments of Poland, Supplement 3 (doc. GATS/SC/71/Suppl.3 of 
 26 February 1998); 
 -  Schedule of Specific Commitments of Slove nia (doc. GATS/SC/99 of 30 August 1995);  S/C/W/273 
Page 6  
 
   
-  Schedule of Specific Commitments of Sloveni a, Supplement 1 (doc. GATS/SC/99/Suppl.1 of 
 26 February 1998);  
 - Schedule of Specific Commitments of the Slovak Republic (doc. GATS/SC/77 of 
15 April 1994); 
  - Schedule of Specific Commitments of the Slovak Republic, Supplement 2 (doc. 
GATS/SC/77/Suppl.2 of 11 April 1997);  
 
- Schedule of Specific Commitments of the Slovak Republic, Supplement 3 (doc. 
GATS/SC/77/Suppl.3 of 26 February 1998); 
 -  Schedule of Specific Commitments of Finl and (doc. GATS/SC/33 of 15 April 1994) and 
 
- Schedule of Specific Commitments of Sweden (doc. GATS/SC/82 of 15 April 1994). 
 
  S/C/W/273 
 Page 7 
 
 
  PART II 
 
Draft Consolidated Schedule Indicating the Modifications  
and Compensatory Adjustments (pursuant to paragraph 20 of S/L/80)   
 
Introductory Note 
 
 
1. The specific commitments in this schedule apply only to the territories in which the Treaties 
establishing the European Communities are applie d and under the conditions laid down in these 
Treaties.  These commitments apply only to the re lations between the Communities and their Member 
States on the one hand, and non-Community countries on the other. They do not affect the rights and obligations of Member States arising from Community law. 
2. The following abbreviations are used to indicate the Member States: 
 
 AT Austria    BE Belgium  CY Cyprus  CZ Czech Republic   DE Germany 
 DK Denmark 
 EE Estonia    EL Greece   ES Spain  FI Finland   FR France  HU Hungary  
 IE Ireland  IT Italy 
 LT Lithuania   LU  Luxembourg  LV Latvia  MT Malta 
 NL The Netherlands  
 PL Poland   PT Portugal  SE Sweden  SI Slovenia  SK Slovak Republic  UK United Kingdom 
 
3. The rights and obligations arising from the GATS, including the schedule of commitments, 
shall have no self-executing effect and thus confer no  rights directly to individual natural persons or 
juridical persons. 
4. A glossary of terms used by individual Member  States is attached to this schedule. 
  
  S/C/W/273 
Page 8  
EUROPEAN COMMUNITIES AND THEIR MEMBER STATES – DRAFT CONSOLIDATED SCHEDULE OF SPECIFIC COMMITMENTS 
 
Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS 
ALL SECTORS 
INCLUDED IN THIS 
SCHEDULE    
 Public utilities  
 
3) All EC Member States except AT, CZ, EE, CY, 
FI, LV, LT, HU, MT, PL, SI, SK, SE : services 
considered as public utilities at a national or local 
level may be subject to public monopolies or to 
exclusive rights granted to private operators3. 
   
  
Legal entities  
 
3) All Member States except FI, HU, PL and SE: None 
 
FI: At least half of the ordinary and deputy members 
of the Board of Directors have to be citizens of 
Finland and resident in Finland.  The Managing 
Director of a limited company has to be a Finnish citizen and resident in Finland.  Company 
exemptions may, however, be granted.  These 
limitations do not apply to 
telecommunications services.  
 
HU:  Commercial presence should take the form of 
limited liability company, joint-stock company or  
Legal entities  
 
a) Limitations on 
branches, agencies and 
representative offices  
 
3)  All EC Member 
States except CZ, 
EE, CY, LV, LT, 
MT, SI, SK : 
Treatment 
accorded to subsidiaries (of 
third country 
companies) formed  
                                                      
3  Explanatory Note: Public utilities exist in sectors such as related scientific and technical consulting services, R&D service s on social sciences and humanities, technical 
testing and analysis services, environmental services, health se rvices, transport services and services auxiliary to all modes of transport.  Exclusive rights on such services are often 
granted to private operators, for instance operators with concessions from public au thorities, subject to specific service obli gations.  Given that public utilities often also exist at the 
sub-central level, detailed and exhaustive sector-specific scheduling is not practical. This limitation does not apply to teleco mmunications and to computer and related 
services .  
   S/C/W/273
 Page 9Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
representative office. Initial entry as branch is not 
permitted. 
 
PL:  The establishment by foreign service suppliers 
may only take the form of limited liability 
company or joint stock company. The same legal 
form is required in the case of joint-venture of 
Polish and foreign companies. Unbound with 
respect to branches and representative offices. 
 
SE: A foreign company (which has not established a 
legal entity in Sweden) shall conduct its commercial operations through a branch, 
established in Sweden with independent 
management and separate accounts. 
Building projects with a duration of less than a 
year are exempted from the requirements of 
establishing a branch or appointing a resident 
representative in accordance with 
the law of a 
Member State and 
having their registered office, 
central 
administration or 
principal place of 
business within the Communities is not 
extended to 
branches or agencies 
established in a 
Member State by a third-country 
company. 
However, this does not prevent a 
Member State from 
extending this treatment to 
branches or 
agencies established in 
another Member 
State by a 
third-country 
company or firm, as regards their 
operation in the 
first Member State's territory, 
unless such 
extension is explicitly 
                                                      
4  With regard to Austria it applies also to modes 1 and 4. 
5  With regard to Austria it applies also to modes 1 and 4.  
  S/C/W/273 
Page 10 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
prohibited by 
Community law4. 
 
 
b) Limitations on 
subsidiaries  
 
3)           All Member States 
except CZ, EE, 
CY, LV, LT, HU, 
MT, PL, SI, SK : 
Treatment less favourable may be 
accorded to 
subsidiaries (of third-country 
companies) formed 
in accordance with the law of a 
Member State 
which have only their registered 
office in the 
territory of the Communities, 
unless it can be 
shown that they 
possess an 
effective and continuous link 
with the economy 
of one of the Member States.
5 
  
   S/C/W/273
 Page 11Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  c) Limitations additional 
to those under a) and b)  
 
3) All Member States 
except FI, SE, SI, 
SK: None  
 
 FI: A foreigner 
carrying on a trade as a private 
entrepreneur or as 
a partner in a Finnish limited or 
general partnership 
needs a trade permit and has to 
be permanently 
resident in Finland.  If a foreign 
organization 
intends to carry on a business or trade 
by establishing a 
branch in Finland, a trade permit is 
required. A 
permission to act 
as a founder of a 
limited company is required of a 
foreign 
organization or a private person,  
                                                      
6 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary. 
7 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary. 
8 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary. 
  
  S/C/W/273 
Page 12 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
who is not a citizen 
of Finland. These 
limitations do not 
apply to 
telecommunicatio
ns services. 
 
SE: A limited 
liability company (joint stock 
company) may be 
established by one or several 
founders.  A 
founding party shall either reside 
in Sweden or be a 
Swedish legal  entity.  A 
partnership can 
only be a founding party if each 
partner resides in 
Sweden
6.  
Corresponding 
conditions prevail 
for establishment 
of all other types 
of legal entities. The managing 
director and at 
least 50 per cent of the members of the 
board shall reside 
in Sweden
7. 
 
The managing 
director of a branch shall reside  
   S/C/W/273
 Page 13Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
in Sweden8. 
Foreign or 
Swedish citizens 
not residing in Sweden, who 
wishes to conduct 
commercial 
operations in 
Sweden, shall appoint and 
register with the 
local authority a resident 
representative 
responsible for such activities. 
  
.  
SI: At least half of 
the ordinary members of the 
Board of Directors 
have to be nationals of the 
Republic of 
Slovenia. The managing director 
of a limited 
liability company or at least the 
procurator has to 
be a Slovenian national.  A 
non-Slovenian 
national, who is a director of a 
branch, 
established in the 
Republic of 
Slovenia by a   
  S/C/W/273 
Page 14 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
foreign juridical 
person, has to be a 
resident in the 
Republic of Slovenia. 
 
The establishment 
of branches by 
foreign companies is conditioned 
with the 
registration of the parent company in 
a court register in 
the country of origin for at least 
one year. 
 SK: A foreign 
natural person 
whose name is to be registered in the 
Commercial 
Register as a person authorized 
to act on behalf of 
the entrepreneur is 
required to submit 
residence permit for the Slovak 
Republic. 
  
4)          All Member States 
except AT: None 
 
 AT: Managing 
directors of branches and  
   S/C/W/273
 Page 15Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
juridical persons 
have to be resident 
in Austria;  natural 
persons responsible within 
a juridical person 
or a branch for the 
observance of the 
Austrian Trade Act must be resident in 
Austria. 
  
   
  
  
 Subsidies  
 
 
3)  All Member States 
except HU and PL: 
Eligibility for subsidies from the 
European 
Communities or Member States 
may be limited to 
juridical persons established within 
the territory of a 
Member State or a particular 
geographical 
sub-division thereof (except 
AT, CZ, EE, CY,  
LV, LT, MT,  SE, 
SI, SK)  . Unbound 
for subsidies for 
research and 
development   
  S/C/W/273 
Page 16 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
(except AT, CY, 
CZ, EE, LV, LT, 
MT, SK) . The 
supply of a service, or its subsidisation, 
within the public 
sector is not in 
breach of this 
commitment (except 
AT, CY, 
CZ, EE, FI, LV, 
LT, MT, SE, SK ). 
 
 All Member States 
except AT, CY, 
CZ, EE, FI, HU, 
LT, LV, MT, PL, SE and SK: 
Unbound for 
branches established in a 
Member State by a 
non-Community company. 
 
 HU, PL: Unbound  
4) All Member States 
except AT, CZ, 
CY, EE, LV, HU, 
MT, PL, SK: to 
the extent that any subsidies are made 
available to natural 
persons, their availability may be 
limited to nationals 
of a Member State  
   S/C/W/273
 Page 17Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
of the 
Communities. 
 
      AT, PL: Unbound 
 Investments  
 
3) All Member States except CY, ES, FR, HU, FI, 
IT, MT, PT, PL, SI: None 
 
CY: The permission of the Central Bank is 
required for the participation of any non-resident in 
a corporate body or partnership in Cyprus. Foreign participation in all sectors/subsectors included in 
the Schedule of Commitments is normally limited 
up to 49 per cent.  The decision of the authorities to grant permission for foreign participation is based 
on an economic needs test, for which the following 
criteria are used in general: 
  a) Provision of services which are new to 
Cyprus  
  b) Promotion of the export orientation of the 
economy with development of existing and 
new markets 
  c) Transfer of modern technology, know-how 
and new management techniques 
  d) Improvement either of the productive 
structure of the economy or of the quality of 
existing products and services 
  e) Complementary impact on existing units or 
activities 
   f) Viability of proposed project 
  g) Creation of new job opportunities for 
scientists, qualitative improvement and 
training of local staff 
 Investments
 
 
3)  All Member States 
except AT , CY, 
HU, LT, MT: None 
 
AT: Branches of 
foreign joi nt stock 
companies 
(Aktiengesellschaft
en) and limited 
liability companies 
(Gesellschaften 
mit beschränkter 
Haftung) are 
required to obtain 
an authorization of 
the Federal 
Ministry which is 
competent for the 
type of business in 
question ; 
authorization is 
subject to the 
discretion of the 
competent 
authority.  
 
  CY: Entities with 
foreign  
                                                      
 9  This procedure does not apply to investments in France in ac tivities which are part of the exercise of official authority.  T he latter is to be understood in the sense of 
Article 55 of the Treaty of Rome and the jurisprudence concerned.  
  S/C/W/273 
Page 18 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
In exceptional cases, in which a proposed 
investment satisfies most of the economic needs 
test criteria to a large extent, permission for 
foreign participation exceeding 49 per cent may be granted. 
 
In the case of public companies, foreign equity 
participation is normally allowed to the extent of 
up to 30 per cent.  In Mutual Funds the extent of allowable foreign ownership is 40 per cent. 
 
Corporate bodies have to be registered under the Companies Law.  Same Law requires that a 
foreign company wishing to establish a place of 
business or an office in Cyprus must register it as a foreign branch.  For the registration the prior 
approval of the Central Bank is required under the 
Exchange Control Law.  Such approval is subject to the foreign investment policy applicable at the 
time with regard to the Corporate Body's proposed 
activities in Cyprus and the general investment criteria stipulated above. 
 
ES: Investment in Spain by foreign government and foreign public entities (which tends to imply, 
besides economic, also non-economic interests to 
entity's part), directly or through companies or 
other entities controlled directly or indirectly by 
foreign governments, need prior authorization by the government. 
 
FR: Foreign purchases exceeding 33,33 per cent of the shares of capital or voting rights in existing 
French enterprise, or 20 per cent in publicly 
quoted French companies, are subject to the following regulations: 
 - investments
9 of less than 50 million FF 
in French enterprises with a turnover not exceeding  500 million FF are free, after participation must 
have paid up 
capital 
commensurate with their finance 
requirements and 
non-residents must 
finance their 
contribution through the 
importation of 
foreign exchange. 
 
  In case the non-
resident participation 
exceeds 24 per 
cent, any additional 
financing for 
working capital requirements or 
otherwise should 
be raised from local and foreign 
sources in 
proportion to the 
participation of 
residents and non-residents in 
the entity's equity.  
In the case of branches of foreign 
companies, all 
capital for the initial investment 
must be provided 
from foreign sources.   
   S/C/W/273
 Page 19Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
a delay of 15 days following prior 
notification and verification that these 
amounts are met; 
 - after a period of one month following 
prior notification, authorization is tacitly 
granted for other investments unless the 
Minister of Economic Affairs has, in 
exceptional circumstances, exercised its 
right to postpone the investment. Borrowing from  
local sources is 
only permitted 
after the initial implementation of 
the project, for 
financing working 
capital 
requirements. 
 
HU: Unbound for 
the acquisition of state owned 
properties 
 
LT: Investments in 
organizing the 
lotteries  are forbidden under 
the Law on 
Foreign Capital Investment. 
 
MT: Companies 
with the 
participation of 
non-resident legal 
or natural persons 
require a minimum share capital of 
Maltese Liri 
10,000 of which 50% has to be paid 
up. The non-
resident percentage of the equity is to 
be paid for with 
funds emanating from abroad  
  S/C/W/273 
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
  
 Foreign participation in newly privatized 
companies may be limited to a variable amount, 
determined by the government of France on a case by case basis, of the equity offered to the public. 
 
For establishing in certain
10 commercial, 
industrial or artisanal activities, a specific 
authorization is needed if the managing director is 
not holder of a permanent residence permit.  
HU: Unbound for the acquisition of state owned 
properties  
FI: Acquisition of shares by foreign owners 
giving more than one third of the voting rights of 
a major Finnish company or a major business 
undertaking (with more than 1000 employees or with a turnover exceeding 1000 million Finnish 
markka or with a balance sheet total exceeding 
1000 million Finnish markka) is subject to confirmation by the Finnish authorities ; the 
confirmation may be denied only if an important 
national interest would be jeopardized. These 
limitations do not apply to 
telecommunications services. 
   
                                                      
 10  Commercial, industrial or artisanal activities relate to sect ors such as: other business services, construction, distribution  and tourism services. It does not relate to 
telecommunications and financial services.  
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Treatment Additional Commitments 
 IT: Exclusive rights may be granted or 
maintained to newly-pr ivatized companies. 
Voting rights in newly privatized companies may 
be restricted in some cases .  For a period of five 
years, the acquisition of large equity stakes of 
companies operating in the fields of defence, 
transport services, telecommunications and 
energy may be subject to the approval of the 
Ministry of Treasury. 
 
MT: In terms of the Section 17 of the   
Exchange Control Act, non-residents of Malta, wishing to supply any service through 
Commercial Presence in Malta, may do so only 
by registering a local company with the prior 
permission of the Central Bank of Malta. 
   
 PT: Authorization11 is required for investments 
by non-EC companies, when exceeding 20 per cent of the capital of th e company or when the 
investments result in effective control or in 
strengthening of the decision making power. Foreign participation in newly privatized 
companies may be limited to a variable amount, 
determined by the Government of Portugal on a case by case basis, of the equity offered to the 
public. 
 PL:  Authorization of the establishment of a 
company with foreign equity is required in the 
case of:     
  - establishment of company, purchase or acquiring 
of shares or stocks in an existing company; 
extending of the activity of the company when the scope of activity embraces at least one of the 
following areas:    
                                                      
 11  An assessment of the investment is made in light of the eff ect on the economy of the countr y. The criteria taken into account  are among others: creation of new jobs; 
positive foreign currency balance; introduction of advanced technology; reduced industrial pollution; professional training for  Portuguese workers; etc.  
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Treatment Additional Commitments 
    - management of seaports and airports; 
    - dealing in real estate or acting as  intermediary 
in real estate transactions; 
    - supply to defence industry that is not covered 
by other licensing requirements; 
    - wholesale trade in imported consumer goods; 
    - provision of legal advisory services. 
   
  - establishment of a jo int-venture company with a 
foreign equity in which the Polish party is a state 
legal person and is contributing non-pecuniary 
assets as initial capital; 
  - arranging a contract, that includes right to use of 
state property for more than 6 months or decides 
on acquiring of such property. 
 
 
  SI:  For financial services, authorization is 
issued by the authorities indicated in sector specific commitments and according to 
conditions indicated in sector specific 
commitments. 
 
  There are no limitations on establishment of a 
new business establishment ("greenfield" investments).   
 Real estate purchases  
 
All Member States except CY, DK, EL, HU, LV, MT, 
PL, SI, SK: None 
 CY: Unbound 
 
DK: Limitations on real estate purchase by 
non-resident physical and legal entities. 
Limitations on agricultural estate purchased by 
foreign physical and legal entities. 
 
EL: According to Law No. 1892/90 permission from Real estate purchases
 
 
All Member States 
except AT, CZ, DE,FI, 
HU, IT, IE, LV, PL, SE and SK: None 
 
AT: the acquisition, 
purchase as well as 
rent or lease of real 
estate by foreign 
natural persons and 
juridical persons   
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Treatment Additional Commitments 
the Minister of Defense is needed for a citizen to 
acquire land in areas near borders.  According to 
administrative practices permission is easily 
granted for direct investment. 
 
HU: Unbound for the acquisition of state owned 
properties 
 
LV:  For mode 3: Unbound in relation to acquisition of 
land; land lease not exceed ing 99 years permitted. 
 
MT: The requirements of Maltese legislation and 
regulations regarding acquisition of real property 
shall continue to apply (for mode 4). 
 requires an 
authorization by 
the competent 
regional authorities (Länder) which 
will consider 
whether important 
economic, social 
or cultural interests are affected or not. 
 
CZ:  Limitations on real 
estate acquisition 
by foreign natural 
and legal entities.  Foreign entities 
may acquire real 
property through establishment of 
the Czech legal 
entities or participation in 
joint ventures. 
Acquisition of the land by foreign 
entities is subject 
to authorization. 
 
DE: Purchase of real 
estate by 
foreigners in the 
Länder Berlin, Schleswig-Holstei
n and Saarland 
may be subject to authorization.  
After 1994 it is 
very likely that only Land Berlin  
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will continue to 
require such 
authorization.  
 PL: Unbound in relation to acquisition of state-owned 
property, i.e. the regulations governing the privatization process (for mode 3). 
 
SI:  Juridical persons, established in the Republic of 
Slovenia with foreign capital participation, may 
acquire real estate on the territory of the Republic 
of Slovenia. Branches
* established in the 
Republic of Slovenia by foreign persons may 
only acquire real estate, except land, necessary 
for the conduct of the economic activities for which they are established. Ownership of real 
estate in the border areas  of 10 km by companies 
in which majority of capital or voting rights 
belongs directly or indirectly to juridical persons 
or nationals of another Member is subject to special permission. 
 
SK: None except for land (for modes 3 and 4) FI: Non-residents need 
a permit to acquire or rent real estate 
for more than two 
years intended for leisure-time 
dwelling or for 
recreational purposes. 
 
(Åland Islands)
: 
Restrictions on the 
right for natural 
persons who do not 
enjoy regional 
citizenship in Åland, and for 
legal persons, to 
acquire and hold real property on the 
Åland Islands 
without permission by the competent 
authorities of the 
islands. Restrictions on the 
right of 
establishment and the right to provide 
services by natural 
persons who do not enjoy regional 
citizenship in  
                                                      
* SI: According to the Law on Commer cial Companies, a branch established in the Republic of Slovenia is not considered a juridic al person, but as regards their 
operation, their treatment is equal to a subsidiary, which is in line with Article XXVI II para.(g) of the GATS.  
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Treatment Additional Commitments 
Åland, or by any 
legal person, 
without permission 
by the competent authorities of the 
Åland Islands. 
 
HU:  Unbound for the 
acquisition of state owned properties. 
Unbound with 
respect to the acquisition of real 
estate by foreign 
natural persons. 
 
IT: Unbound for 
purchase of real estate 
 
IE: Prior written 
consent of the 
Land Commission 
is necessary for the acquisition of any 
interest in Irish 
land by domestic 
or foreign 
companies or foreign nationals.  
Where such land is 
for industrial use (other than 
agricultural 
industry), this requirement is 
waived subject to a  
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Treatment Additional Commitments 
certificate to this 
effect from the 
Minister for 
Enterprise and Employment.  This 
law does not apply 
to land within the 
boundaries of 
cities and towns. 
 
  LV:  For mode 3: 
Unbound in 
relation to 
acquisition of land; land lease not 
exceeding 99 years 
permitted. 
 
PL:  Acquisition of real 
estate, direct and 
indirect, by 
foreigners and foreign legal 
persons requires 
permission 
 
SE: Authorization 
required, normally from local 
authority, for 
acquisition of second homes by 
non-resident 
natural persons or foreign legal 
entities.  If foreign 
acquisitions of 
second homes lead   
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Treatment Additional Commitments 
to increased real 
estate prices, 
authorizations may 
be denied. 
 
  SK:  Limitations on real 
estate acquisition 
by foreign physical and legal entities.  
Foreign entities 
may acquire real property through 
establishment of 
Slovak legal entities or 
participation in 
joint ventures.  
Acquisition of the 
land by foreign entities is subject to 
authorization (for 
modes 3 and 4) 
   
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Treatment Additional Commitments 
 Exchange regime12,13,14: 
 
1), 2) All Member States except SK: None 
 
SK: In relation to current payments,  limitation on 
acquisition of foreign exchange by resident 
nationals for personal purposes. 
              In relation to capital payments, foreign exchange 
authorization required for acceptance of financial 
credits from foreign subjects, direct capital investments abroad, acquisi tion of real estate 
abroad and purchase of foreign securities. 
  
 
 
 
  
 
  
 Exchange regime15 
 
4) All Member States 
except CY: None  
 
 CY: Under the 
Exchange Control 
Law, non-residents 
are not normally permitted to 
borrow from local 
sources  
                                                      
 12 CZ: Non-discriminatory system of foreign exchange control is applied consisting of: 
a) limitation on acquisition of foreign exchange  by resident nationals for personal purposes, 
b) foreign exchange authorization in case  of Czech residents for acceptance of fina ncial credits from foreign subjects, direct capital investment abroad, acquisition of real estate 
abroad and purchases of foreign securities. 
 13 PL: There is non-discriminatory system of foreign exchange c ontrols relating to limitations in foreign exchange turnover and t o system of foreign exchange permits 
(general and individual) among others limitations of capital flow s and currency payments.  The following foreign exchange trans actions require authorization: 
-transfer of foreign exchange out of the country; 
-transfer of Polish currency into the country; 
-ownership transfer of the right to monetary  assets between domesti c and foreign persons; 
-granting and drawing of loans and credits by dom estic persons in foreign exchange transactions; 
-fixing or executing payments in foreign currencies within Pola nd for acquired goods, real estate, property rights, services or  labour; 
-opening and possessing of a banking acco unt in a bank situated abroad; 
-acquiring and holding foreign securities and acquiring real estate abroad, 
-undertaking other obligations abroad of similar effect.  
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Treatment Additional Commitments 
 Industrial, commercial or artisanal activities  
 
4) FR: The managing director of an industrial, 
commercial or artisanal activity16, if not holder of 
a residence permit, needs a specific authorization. 
 
IT:  Access to industrial, commercial and artisanal 
activities is subject to a residence permit and 
specific authorization to  pursue the activity 
   
  Recognition of diplomas  
All Member States 
: EC directives on 
mutual recognition of diplomas do not 
apply to nationals 
of third countries.   
Recognition of the 
diplomas which are required in 
order to practise 
regulated professional 
services by 
non-Community nationals remains 
within the 
competence of each Member 
State, unless 
Community law provides  
                                                      
              14  SK: Entries being listed for transparency reasons. 
             15 PL: footnote 11 is also a pplicable for national treatment. 
 16 Commercial, industrial or artisanal activi ties relate to sectors such as:  other business services, construction, distribution  and tourism services.  It does not relate to 
telecommunications and financial services.  
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otherwise.  The 
right to practise a 
regulated 
professional service in one 
Member State does 
not grant the right 
to practise in 
another Member State.  
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 Categories of natural persons covered under Mode 4  
 
4) All Member States except CY  : Unbound except for 
measures concerning the entry into and temporary stay
17 within a Member State of the following 
categories of natural persons providing services: 
 
CY: Unbound  except for the temporary movement of 
foreign natural persons who are service suppliers 
or who are employed by service suppliers and 
whose entry into Cyprus is subject to the Aliens 
and Immigration laws, regulations and 
administrative guidelines.  Entry permits for 
employment are issued on a temporary basis in 
fields and occupations where no suitably 
qualified local personnel is available, always 
taking into account the employment situation and 
economic needs of the count ry.  An application 
for such a permit must be made before entry into 
Cyprus.  A visa may also be required, which is 
normally granted with a minimum of formalities 
upon arrival in Cyprus.  
 
(i) Intra-corporate transfers (ICT):  
 
 For all Member States except CY, MT :  Access  is 
subject to the following conditions:         Categories of natural 
persons covered under 
Mode 4  
 
4) CY, MT: Unbound  
 
All Member States 
except CY and MT : 
Unbound except as indicated below  
 
4)  Intra-corporate 
transfers:   
 
All Member States except 
CY and MT : Unbound 
except for measures 
concerning the categories 
of natural persons referred to and committed  in the 
Market Access column  
  
  - the natural person concerned  must work within a 
juridical person  other than a non-profit making 
organisation, established in the territory of a WTO Member and have been employed by it (for AT, BE, 
CY, DE, DK, ES, FR, FI, EL, IT, IE, LU, MT, NL, 
PT, SE, SI, UK: or have been a partner in it (other than as a majority shareholde r)) for at least the year    
                                                      
17 All other requirements of Community and Member States' laws and regulations regarding entry, stay, work and social security me asures shall continue to apply, 
including regulations concerning period of stay, minimum wages as we ll as collective wage agreements. Commitments on movement o f persons do not apply in cases where the 
intent or effect of such movement is to interfere with or ot herwise affect the outcome of any labour/management dispute or nego tiation.  
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Treatment Additional Commitments 
immediately preceding the date of admission (the 
date of application in the case of EE and LT) (three 
years in the case of SI). In IT, the natural person must 
be working within a juridical person constituted as a SPA (joint stock company) or a SRL (capital stock 
company with limited responsibility).  
  -  the natural person is temporarily transferred in the 
context of the provision of a service through 
commercial presence in the territory of the Community Member State concerned.    
  - (AT, BE, CY ,DE, DK, ES, FR, FI, EL, IT, IE, LU, 
MT, NL, PT, SE, SI, UK: the juridical person 
concerned must have their principal place of business in the territory of a WTO Member other than the 
Community and their Member States and the transfer 
must be to an establishment (subsidiary, branch, 
office) of that juridical person, effectively providing 
like services in the territory of the Community  Member State concerned (except CZ, LV, LT, HU, 
PL, SK)  (CZ, LT, LV, PL, SK:  The transfer must be 
to an establishment (subsidia ry, branch, office) or the 
principal place of business of the aforementioned 
juridical person.  The r eceiving entity must be 
constituted in and effectively providing like services in the territory of the Community Member State 
concerned.) (EE:  The transfer must be to an 
establishment (subsidiary, branch, affiliate) of the aforementioned juridical pers on.  The receiving entity 
must be constituted in and effectively providing like 
services  in the territory of the Community Member State concerned.)(HU: The transfer must be to a 
subsidiary of the aforementioned juridical person.  
The receiving entity must be constituted in and effectively providing like services  in the territory of 
the Community Member State concerned.)     
  - the natural person concerned must belong to one of 
the following categories:   
  a) Persons working in a senior position within a    
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juridical person, who primarily direct the 
management of the establishment, receiving 
general supervision or direction principally from 
the board of directors or stockholders of the business or their equivalent, including: 
 
   - directing the establishment or a department or 
sub-division of the establishment;   
   - supervising and controlling the work of other 
supervisory, professional or managerial 
employees; 
  - having the authority personally to hire and fire 
or recommend hiring, firing or other personnel 
actions. 
   CZ, EE, SK:  such persons would not directly 
perform tasks related to the actual provisions 
of the services of the establishment, 
   
 b) Persons working within a juridical person who 
possess uncommon knowledge essential to the establishment's service, research equipment, 
techniques or management.  In assessing such 
knowledge, account will be taken not only of knowledge specific to the establishment, but also 
of whether the person has a high level of 
qualification referring to a type of work or trade requiring specific technical knowledge, including 
membership of an accr edited profession. 
   
       All Member States except FI, LV, PL:  An economic 
needs test will not be required. 
  FI: compliance with an economic needs test is 
required for specialists and may be applied in the 
case of partners. 
 LV:  For specialists, vacanci es have to be registered 
at the State Employment Office together with    
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information on necessary qualifications (e.g. 
education, job experience, language skills, other 
special requirements).  Vacancy has to be open for 
applications for one month. 
 PL: Market test requirement. 
 
 AT, BE, CY, CZ, DE, DK, ES, FR, FI, EL,HU, IT, 
IE, LU, MT, NL, PT, SK, UK:  The duration of 
“temporary stay” of intra- corporate transfers is 
defined by the Member States and, where they 
exist, Community laws and regulations 
regarding entry, stay and work. 
EE: Entry and stay is limited to a three year period 
that may be extended for up to two additional 
years for a total term not to exceed five years. 
LV: Duration of temporary stay is limited to a total 
period of five years. 
LT: Duration of temporary stay  is three years. In the 
case of senior managers, the stay may be 
extended. 
PL: Work permits are issu ed exclusively for the 
definite period – up to one year, with a 
possibility of extension – to a given foreigner working at a specified employer. 
SE: Temporary entry and stay is limited to a two 
year period (extensions may be granted). 
SI: The duration of temporary stay for “intra-
corporate transferees” is limited with a 
“business visa” and a residence permit, which may be granted up to one year with extensions. 
   
    
  CY,  MT:  Unbound  
   
    
   (ii) Business Visitors (BV):  
 All Member States:  Entry and temporary stay of the 
following categories is permitted without Business visitors:   
All Member States 
except CY and MT :   
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application of an economic needs test: 
 Unbound except for 
measures concerning 
the categories of natural 
persons referred to and committed  in the 
Market Access column  
 
 
 a) Service sellers:   All Member States except CY, 
MT:  Persons not residing in the territory of a 
Member State to which the EC treaties apply, who 
are representatives of a service supplier and are seeking temporary entry for the purpose of 
negotiating for the sale of services or entering into 
agreements to sell services for that service provider, where those representatives will not be 
engaged in making direct sales to the general 
public (except PL)
 or in supplying services 
themselves (in addition, for EE, HU, LV, SI:  or 
on their own behalf receive remuneration from a source located within  the Member State 
concerned).  
  In addition, for EE, SE:   the person concerned 
must have been employed by that service 
suppliers for at least one year immediately 
preceding the date of their application for admission. 
  CY, MT:  Unbound . 
     
  
  b) Establishment of commercial presence:  All 
Member States except CY, FI, HU, MT , PL: 
Persons working (all Member States except EE, LT, LV, SI:  in a senior position, as defined in (i) 
a) above,) within a juridical person, who are 
responsible for the setting up, in a Member State,    
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of a commercial presence of a service provider of 
a Member when: 
 - the representatives are not engaged in 
making direct sales or supplying services 
(except LT)  (in addition, for EE, LV, SI:  or 
on their own behalf receive remuneration 
from a source located within the Member 
State concerned);  and   
 - All Member States except LT, LV, SI: the 
service provider has its principal place of 
business in the territory of a WTO Member other than the Communities and their  
Member States and has no other 
representative, office, branch or subsidiary 
in that Member State. 
   
  - in addition, for EE, SE:  the person 
concerned must have been employed by that 
service supplier for at least one year immediately preceding the date of their 
application for admission. 
CY, FI, HU, MT,  PL: Unbound.   
  
AT, BE, CY, CZ, DE, DK, ES, FR, EL, IT, IE, LU, 
MT, NL, PT, SK, UK:  The duration of 
“temporary stay” of business visitors is defined 
by the Member States and, where they exist, 
Community laws and regulations regarding entry, stay and work. 
EE:  Entry is limited to a maximum duration of 90 days 
per six month period. 
FI, PL, SE:  Temporary entry and stay is limited to a 
three month period. 
HU: Entry and stay shall be for a period of no more    
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than 90 days. 
LT:  Natural persons of another WTO Member who 
enter and temporarily stay in the Republ ic of 
Lithuania for purposes related to negotiating 
and fulfilling  services contracts, training staff,   
setting up a commercial presence , installing the 
equipment  and similar activities.  The duration of 
temporary stay is up to three months a year. 
 LV, SI:  The duration of temporary stay is limited with 
a 90 day visa. 
    
   (iii)  Contractual service suppliers (CSS):  
AT, BE, DE, DK, ES, EE, FR, FI, EL, IT, IE, LU, LV, 
NL, PT, SE, UK:  Access is subject to the following 
conditions: Contractual service 
suppliers:   
 AT, BE, DE, DK, ES, 
EE, FI, FR, EL,  IE, IT, 
LV, LU, NL, PT, SE, 
UK: Unbound except 
for measures concerning the 
categories of natural 
persons referred to and committed  in the 
Market Access column 
 
CY, CZ, HU, LT, MT, 
PL, SI, SK: Unbound 
    
  - The natural persons are engaged in the supply of a 
service on a temporary basis as employees of a 
juridical person, who has no commercial presence 
in any Member State of the European Community.     
  - The juridical person has obtained a service 
contract for a period not exceeding 3 months ( 12 
months for computer and related services in 
the case of SE , and no specific period for EE and    
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LV) from a final consumer in the Member State 
concerned  (from an enterprise engaged in 
substantive business activities in the Member 
State concerned in the case of EE, LV),   through an open tendering procedure or any other 
procedure which guarantees the bona fide 
character of the contract (e.g. advertisement of the 
availability of the contract) where this 
requirement exists or is introduced in the Member State pursuant to the laws, regulations and 
requirements of the European Community or its 
Member States.) 
  - The service contract sh all comply with the laws, 
regulations and requirements of the European Community and the Memb er State where the 
contract is executed.    
  - The natural person seeking access should be 
offering such services as an employee of the 
juridical person supplying the service for at least the year (two years in th e case of EL) immediately 
preceding such movement (t he date of application 
in the case of EE, LV).   
  - The temporary entry and stay within the Member 
State concerned shall be for a period of not more 
than  three months in any 12 months period 
(except LV)  (24 months in the case of NL)(ninety 
days in any six months in the case of EE ) (six 
months in any 12 months period for computer 
and related services in the case of SE)  or for the 
duration of the contract, whatever is less.   
  -   The natural person must possess the necessary 
academic qualifications and professional 
experience as specified for the sector or activity 
concerned in the Member State where the service 
is supplied.   
  - An economic needs test will not be required 
except where otherwise indicated for a specific    
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sub-sector.  
  -   The commitment relates only to the service 
activity which is the subject of the contract; it 
does not confer entitlement to exercise the 
professional title of the Member State concerned.   
  -   The number of the persons covered by the 
service contract shall not be larger than necessary 
to fulfil the contract, as it may be decided by the laws, regulations and requirements of the 
European Community a nd the Member State 
where the service is supplied.   
  - The service contract has to be obtained in one of 
the activities mentioned below, subject to a 
specific commitment bei ng undertaken by the 
Member State concerned in the sector specific 
part and any additional conditions mentioned 
therein:   
   - Legal services 
  - Accounting services 
  - Taxation advisory services 
  - Architectural services, urban planning  and 
landscape architectural services 
  - Engineering services, integrated 
 engineering services 
  - Computer and related services 
  - Research and development services   
   - Advertising 
  - Management consulting services 
  - Services related to management  
  consulting 
  - Technical testing and analysis services 
  - Related scientific and technical   
  consulting services 
  - Translation services 
 - Construction services, site  investigation 
work    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  - Higher education services 
  - Travel agencies and tour operator  
  services 
  - Entertainment services 
  -  Services related to the sale of  equipment or 
to the assignment of a  patent. 
    
  CY, CZ, HU, MT, LT, PL, SK, SI:  Unbound.    
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
II. SECTOR-SPECIFIC COMMITMENTS  
1. BUSINESS 
SERVICES    
A. Professional 
Services  
    
a) All Member States 
except CZ, EE, FI, 
HU, LV, PL, SI, 
SK: Legal advice home country law 
and public 
international law  (excluding EC 
law) 
               HU: Legal 
advisory services concerning home 
country law (part of CPC 861) 
               FI:  Legal 
Services 
 (CPC 861): public 
international law 
and home country 
law 
               CZ, EE, LV, PL, 
SI, SK: Legal 
Services (CPC 
861)
18.    1)  All Member States except CY, EE, FR, MT, PT, SE, 
SI: None 
CY, MT: Unbound 
EE: Unbound for CPC 861 other than CPC 86190 
FR, PT, SI: Unbound for drafting of legal documents. SE: An "advokat" (see next column) may not practice 
his profession neither in cooperation with other 
persons than other "advokats", nor in the form of a limited liability company (joint stock company)
19. 
 1) All Member States 
except AT, CY, DK, EE, FR, MT, PT, SE, 
SI: None 
       AT: Foreign legal 
advisors are required 
 to be   members of 
their national Bar Association;  they may 
use their professional 
title only with reference 
to the place of 
registration in their home country 
       CY, MT: Unbound 
       DK: Marketing of legal 
advice activities is 
restricted to lawyers 
with a Danish licence to practise and law firms 
registered in Denmark. 
       EE: Unbound for CPC  
                                                      
18 In EE, the category “other legal advisory and inform ation services” (CPC 86190)  includes a) practice of public  international law and b) practice of law of 
jurisdiction where service supplier qualifies as a lawyer under a relevant authority of this jurisdiction. Such consultancy exc ludes the following: (i) appearing for a 
person other than himself or herself as atto rney in any court, or before any magistrate or other judicial officer of the Republ ic of Estonia; (ii) preparing any instrument 
effecting the transfer or registration of title to real estate located in Estonia; (iii) preparing any will or trust instrument  effecting the disposition of any property located 
in the Republic of Estonia and owned by a resident thereof, or any instrument relating to the administration of such property; (iv) preparing any instrument in respect  
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
861 other than CPC 
86190 
       FR, PT, SI: Unbound 
for drafting of legal documents. 
 SE: None except for 
the protection of 
the use of the 
Swedish title "advokat" 
(lawyer/solicitor/b
arrister), which requires 
membership in the 
Swedish Bar Association. 
Swedish law exam 
or equivalent education and 
practical 
experience, citizenship and 
residency are 
required for such membership
20. 
 2) All Member States except CY, MT: None 
  CY, MT: Unbound 2) All Member States 
except CY, MT: None 
 
     CY, MT: Unbound  
 3) All Member States except AT, CY, CZ, DE, EE, FR, FI, 
HU, LV, MT, PL, SE, SI, SK: None 3) All Member States 
except AT, CY, CZ, FR: Host country law and international law 
(including EC law) are opened to the 
                                                      
of the marital or parental relations, rights or duties of a resident of the Republic of Estonia, or the custody or care of chil dren of such a resident (otherwise according 
to CPC 86190)   
19  Limited liability companies are al lowed, subject to certain conditions. 
20  When not appearing under the title "advokat" forei gn lawyers may freely offer legal advice activities.  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 AT, CY, MT: Unbound  
 CZ: No limitation involving foreign law. For activities 
involving national law acceptance in the Czech 
Bar Association or in the Czech Chamber of 
Commercial Lawyers is required 
 
 DE:  Access subject to acceptance into a Bar 
Association according to the "Federal Lawyers 
Act" which requires establishment which is 
restricted to sole proprietorship or partnership 
only. 
 
 EE: None for CPC 86190. For CPC 861 other than 
CPC 86190, commercial presence is restricted to 
sole proprietorships or to law firms with limited 
liability, in which cases permission is needed from the Bar Association (Advokatuur). According to 
the Bar Statute /Advokatuuri põhimäärus) only 
Estonian nationals are allowed to establish a lawyer’s office. To get accepted into the Bar 
Association the following requirements should be 
met: a) two years’ work experience as an assistant to a barrister at law; b) passing a relevant 
examination; c) work for three years as a senior 
assistant. After that it is possible to pass a 
lawyer’s exam (excellent knowledge of the 
Estonian law and excellent proficiency in the Estonian language are required). Notaries Public 
are persons performing a public service; they are 
appointed by the Ministry of Justice 
 DK, EE, MT, SE, SI, 
SK: None 
 
 AT, CY, MT: Unbound  
 CZ: Barristers and 
commercial 
lawyers in Czech 
law are required to 
be graduates of Czech universities 
 
 DK: Marketing of legal 
advice activities is 
restricted to law firms registered in 
Denmark.  Only 
lawyers with a Danish  licence to 
practise and law 
firms registered in Denmark may own 
shares in a Danish 
law firm.  Only lawyers with a 
Danish licence to 
practise may sit on 
the board or be 
part of the management of a 
Danish law firm. 
 
 EE: None for CPC Members of the regulated legal and judicial 
profession.
23 
 
LU:  Host country law and international law 
(including EC law) subject to registration as 
"avocat" at the Luxembourg Bar. 
                                                      
21   Limited liability companies are allowed, subject to certain conditions. 
22   When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities. 
 23  Access to these professions is governed by the French law No . 90-1259 of 31 December 1990 which opens the entire range of leg al and judicial activities.  
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abroad (3) Commercial 
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 FR: Provision through SEL (anonyme, à responsabilité 
limitée ou en commandite par actions) or SCP 
only. 
 FI: When practising legal services as a member of the 
General Bar Association,  Finnish citizenship and 
residency in Finland are required 
 HU: Commercial presence should take the form of 
representative office 
 LV: None for consultancy on home country and public 
international law. For CPC 861 other than 
consultancy on home country and public 
international law, licence issued by the Ministry of Justice and knowledge of Latvian language 
required. Licensed lawyer can provide all legal 
services, except repres entation in criminal 
proceedings. Representation in criminal 
proceedings permitted onl y to sworn solicitors. 
Nationality requirement for sworn solicitors and sworn notaries. Sworn solicitors and sworn 
notaries have to be at least 25 years old, having 
knowledge of Latvian language, graduated form University of Latvia or from other university 
recognized as equal by the Faculty of Law, 
University of Latvia, and having practical experience. Sworn solicitors have to pass 
examination in accordance with rules set up by 
Council of Sworn Solicitors. Sworn notaries have 
to pass examination in accordance with order set 
up by the Minister of Justice in cooperation with the Council of Sworn Notaries. 
 PL: Establishment subject to authorization. 
Nationality requirement 
 SE: An "advokat" (see next column) may not practice 
his profession neither in cooperation with other 
persons than other "advokats", nor in the form of a 86190. Unbound 
for CPC 861 other 
than CPC 86190.  
 
 SE: None except for 
the protection of  the use of the 
Swedish title "advokat" 
(lawyer/solicitor/b
arrister), which requires 
membership in the 
Swedish Bar Association. 
Swedish law exam 
or equivalent education and 
practical 
experience, citizenship and 
residency are 
required for such membership.
22 
 SI: Conditions for 
acceptance into the 
Bar Association 
for lawyers who 
are not Slovenian nationals and have 
a licence to 
practice in another Member, have to 
have a certificate 
of knowledge of the Slovenian law 
and must be 
proficient in the  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
limited liability company (joint stock company)21. 
 SI:  Commercial presence is restricted to sole 
proprietorship or to a law firm with unlimited 
responsibility (partnership) only. Only lawyers with licence to practice may be partners. For 
activities involving national law acceptance into 
the Bar Association ("Odvetni{ka zbornica 
Slovenije") is required. Consent of the Bar 
Association is required for the establishment of any law firm. Conditions for acceptance into the 
Bar Association for lawyers who are not 
Slovenian nationals and have a licence to practice in an another Member, have to have a certificate 
of knowledge of the Slovenian law and must be 
proficient in the Slovenian language. Notaries public are persons performing a public services. 
Concession rights can be acquired by licence. 
 SK: No limitation involving foreign law. For activities 
involving national law acceptance in the Slovak 
Bar Association or in the Slovak Chamber of 
Commercial Lawyers is required Slovenian 
language 
 
 SK: Barristers and 
commercial 
lawyers in Slovak 
law are required to 
be graduates of Slovak universities 
 
  
4) ICT and BV  
  
All Member States excep t CY, LU, MT: Unbound 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
 AT: Unbound except as indicated below: at the 
request of a consumer, legal advisors may 
temporarily move into the territory of 
Austria in order to supply a specific service. 
FR:  Legal advice activities and drafting  of legal 
documents as a main activity and for the  
4) ICT and BV  
All Member States 
except CY, FI, LV, MT, PL: Unbound except as 
indicated in the 
horizontal section and subject to the following 
specific limitations: 
AT: Unbound 
except as indicated   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
public, are reserved to  the members of the 
regulated legal and judicial professions24. 
These activities may also be exercised as a 
secondary activity to the principal activity by members of other regulated professions 
or by qualified persons. 
FI: When practicing legal services as a member 
of the General Bar Association, Finnish 
citizenship and residency in Finland are required. 
EL:  Condition of nationality 
LV:   For CPC 861 other than consultancy on 
home country and public international law, 
licence issued by the Ministry of Justice and knowledge of Latvian language required. 
Licensed lawyer can provide all legal 
services, except representation in criminal proceedings. Representation in criminal 
proceedings permitted only to sworn 
solicitors. Nationality requirement for sworn solicitors and sworn notaries. Sworn 
solicitors and sworn notaries have to be at 
least 25 years old, having knowledge of Latvian language, graduated form 
University of Latvia or from other 
university recognized as equal by the 
Faculty of Law, University of Latvia, and 
having practical experience. Sworn solicitors have to pass examination in 
accordance with rules set up by Council of 
Sworn Solicitors. Sworn notaries have to pass examination in accordance with order 
set up by the Minister of Justice in 
cooperation with the Council of Sworn in the Market 
access column. 
Foreign legal 
advisors are required to be 
members of their 
national Bar 
Association ; they 
may use their professional title 
only with reference 
to the place of registration in their 
home country. 
       
DK: Marketing of 
legal advice 
activities is restricted to 
lawyers with a 
Danish license to practise.  
Requirement of a 
Danish legal examination in 
order to obtain a 
Danish licence to 
practise. 
SE: None except 
for the protection 
of the use of the 
Swedish title “advokat” 
(lawyer/solicitor/b
                                                      
24  Access to these professions is  governed by the French law N ° 90-1259 of 31 Decembe r 1990 which opens the entire range of legal and judicial activities. 
25  Limited liability companies are al lowed, subject to certain conditions.  
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Treatment Additional Commitments 
Notaries. 
 
PL:    Nationality requirement 
SE:  An "advokat" (see next column) may not 
practice his profession neither in 
cooperation with other persons than other 
"advokats", nor in the form of a limited 
liability company (joint stock company)25. 
CY, LU, MT: Unbound 
 arrister), which 
requires 
membership in the 
Swedish Bar Association. 
Swedish law exam 
or equivalent 
education and 
practical experience, 
citizenship and 
residency are required for such 
membership.
26 
CY, MT: Unbound FI, LV, PL: None 
 
 
 CSS  
All Member States except DE and UK: Unbound 
DE, UK: Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
         DE, UK: University degree and   professional and 
qualifications and three years’ professional 
experience in the sector. 
         DE: Unbound for activities reserved to 
“Rechtsanwalt”. 
  CSS  
       All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SK, SI: Unbound except as 
indicated in the 
horizontal section 
       CY, CZ, HU, MT, LT, 
PL, SK, SI: Unbound 
 LV:  None.  
  
                                                      
26  When not appearing under the title "advokat" forei gn lawyers may freely offer legal advice activities.  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 
    
b) Accounting 
services (CPC 86212 other than 
"auditing 
services", 86213, 86219) 1) All Member States except CY, FR, EL, HU, IT, MT, 
SI: None 
      
 CY, FR, EL, HU, IT, MT, SI: Unbound    2)  All Member States except MT: None  MT: Unbound 1) All Member States 
except AT, FR, EL, IT, 
MT, SI: None 
   
 AT: No representation 
before competent 
authorities 
  
 FR, EL, IT, MT, SI:  
Unbound 
 
2)   All Member States 
except MT: None 
 MT: Unbound  
  
3) All Member States except AT, CY, DE, FR, IT, LV, 
MT, PT, SI: None 
       AT: Foreign accountants' (who must be authorized 
according to the law of th eir home country) equity 
participation and shares in the operating results of 
any Austrian legal entit y may not exceed 25 per 
cent;  this applies only to non-members of the 
Austrian Professional Body 
        CY: Access is restricted to natural persons who have 
obtained authorization from the Minister of 
Finance. Authorization is subject to economic 
needs test. The criteria used are analogous to those for granting permission for foreign investment 
(listed in horizontal section(, as they apply to this 
subsector, always taking into consideration the employment situation in the subsector.  
3) All Member States 
except DK, MT: 
None 
         DK:  Foreign 
accountants may 
enter into partnerships with 
Danish authorized 
accountants after obtaining 
permission from 
the Danish Commerce and 
Companies 
Agency. 
           MT: Unbound   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Professional associations (partnerships) among 
natural persons is permitted. No body corporate is 
allowed.  
      DE: Provision through a "GmbH & CoKG" and 
"EWIV" is prohibited. 
 FR: Provision through a SEL (anonyme, à 
responsabilité limitée ou en commandite par 
actions) or SCP only. 
 IT: Access is restricted to natural persons. 
Professional association (no incorporation) among 
natural persons permitted. 
      LV: The owner of shares or the head of a firm should 
be qualified as a sworn auditor in Latvia. Sworn 
auditors can be persons no younger than 25 years 
and: a) having a high school degree in economics or in other specialities, if an examination on basic 
economics is passed; b) having at least 3 years 
experience in auditing recognized by the Latvian Association of Sworn Auditors; c) which have 
passed qualification examination and acquired 
licence of sworn auditor in accordance with requirements of Latvian Association of Sworn 
Auditors; d) having excellent reputation 
       MT: Unbound 
 PT: Provision through professional establishment 
only. 
SI: Commercial presence should take the form of a 
juridical person 
 4) ICT and BV  
 
     All Member States except CY,  MT: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
 4) ICT and BV  
 All Member States except 
CY, FI, LV, MT, PL: 
 Unbound except as 
indicated in the horizontal 
section  and subject   
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abroad (3) Commercial 
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
               AT: In addition to the horizontal commitments at 
the request of a consumer, accountants may 
temporarily move into the territory of Austria in 
order to supply a specific  service. However, as a 
rule natural persons s upplying accounting services 
are required to have their professional center 
(commercial presence) in Austria. 
                
          DK:  Citizensh ip requirement unless otherwise 
provided by the Danish Commerce and 
Companies Agency. 
          FR:  Condition of nationality. However non-EC 
professionals may be permitted to provide 
services, by a decision of the Minister of 
Economics, Finance and Budget, in agreement with the Minister of Foreign Affairs. The 
requirement of residen ce cannot exceed 5 years. 
         IT: Condition of nationality for "Ragionieri-Periti 
commerciali". 
  LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 
years and: a) having a high school degree in 
economics or in other specialities, if an examination on basic economics is passed; b) 
having at least 3 years experience in auditing 
recognized by the Latvian Association of Sworn 
Auditors; c) which have passed qualification 
examination and acquired licence of sworn auditor in accordance with requirements of Latvian 
Association of Sworn Auditors; d) having 
excellent reputation 
          SI: Limitations on natural persons employed by 
juridical persons only 
     CY,  MT: Unbound to the following specific 
limitations: 
          AT: Unbound 
except as indicated in the 
Market Access 
column. No 
representation 
before competent authorities. 
 DK, IT:  
Residence requirement. 
                 SI: Unbound 
except as indicated in the 
Market Access 
column 
CY, MT: Unbound 
FI, LV, PL: None  
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abroad (3) Commercial 
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 CSS  
All Member States except AT, DE, LU, NL, UK, SE: 
Unbound 
AT, DE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
         AT, DE, NL, UK, SE: University degree and 
professional qualifications and three years' 
experience in the sector. 
         AT: Examination before the Austrian professional 
body.  The employer must be member of the 
relevant professional body in the home country 
where such body exists. 
         DE: Unbound for activities reserved by law in the 
"Wirtschaftsprüfer". 
  CSS  
        All Member States 
except CY, CZ, HU, 
LT, LV,  MT, PL, SK, SI: Unbound except as 
indicated in the 
horizontal section 
        CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
 LV:  None  
 
  
 
 
 
   
b) Auditing services27 
28 
 (CPC 86211 and 
86212 other  than 
accounting services) 1) All Member States except AT, CZ, EE, LV, LT, PL, SE 
and SK: Unbound 
  
 AT, CZ, EE, LV, PL, SK: None. 
 LT: None except that auditor’s report must be prepared 
in conjunction with an audito r accredited to practice in 1)  All Member States 
except AT, CY, CZ, EE, 
HU, LV, LT, PL, SE 
and SK: Unbound 
      
 AT: No representation  
                                                      
 27Explanatory note for Member States of EC-12: Given the fact th at commercial presence is required to exercise any auditing activ ity, the cross-border mode is unbound.  
Only established statutory auditors can be approved by the na tional professional bodies.  Approval is a necessary pre-condition  to exercising the activity. 
28 According to Slovene Law, auditing services  are a matter of firms, not natural persons 
 29 Foreign exams and experience giving equivalent competence are recognized.  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Lithuania 
     
 SE: Only auditors approved in Sweden may perform 
legal auditing services in certain legal entities, a.o. in 
all limited companies. Only such persons may be 
shareowners or form partnerships in companies which 
practice qualified auditing (for official purposes). 
Swedish exam, work experience and residency are required for approval. before competent 
authorities;  no audits 
provided for in specific 
Austrian laws (e.g. joint stock companies law, 
stock exchange law, 
banking law, etc.) 
       
 CY, CZ, EE, HU, LV, 
PL, SK:  None 
 
 LT: None except that 
auditor’s report must be 
prepared in conjunction 
with an auditor 
accredited to practice in Lithuania 
 
      SE: Residency and 
Swedish exam 
required
29 
  
2)  All Member States except MT: None 
 MT: Unbound  
2)  All Member States 
except MT: None 
 MT: Unbound  
  
3) All Member States except AT, BE, CY, CZ, DE, FR, 
FI, IT, IE, LV, LT, MT, PT, PL, SE, SI, SK: None 
 AT: Foreign auditors' (who must be authorized 
according to the law of th eir 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  
3) All Member States 
except DK, MT, 
SE: None 
 DK : Foreign auditors 
may enter into 
partnerships with 
Danish State  
                                                      
30 Foreign exams and experience giving equivalent competence are recognized.  
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Professional Body 
 BE: Provision through a "SA" and "Société en 
commandite" is prohibited. 
 CY: Access is restricted to natural persons who  have 
obtained authorization from the Minister of Finance. 
Authorization is subject to economic needs test. The 
criteria used are analogous to those for granting 
permission for foreign investment (listed in horizontal 
section(, as they apply to this subsector, always taking into consideration the employment situation in the 
subsector. Professional associations (partnerships) 
among natural persons is permitted. No body corporate is allowed. 
 CZ: Auditing may be provided by natural or juridical 
persons registered in the auditors list of the Chamber of Auditors. In case of juridical persons at least 60 per 
cent of capital share or voti ng rights are reserved to 
Czech nationals 
 DE: Provision through a "GmbH & CoKG" and  
 "EWIV" is prohibited. 
 FR: For statutory audits: provision through any 
 company form except SNC, SCS and  secondary 
offices. 
 FI: At least one of the auditors of a Finnish Liability 
company must be a Finnish citizen resident in Finland 
 IT: For access as "Ragionieri-Periti commerciali" and 
"Dottori commerciali", access is restricted to natural 
persons only. Professional association (no 
incorporation) among natu ral persons permitted. 
 IE: Provision through partnership only. 
 LV: The owner of shares or the head of a firm should 
be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: 
a) having a high school degree in economics or in other authorized 
accountants after 
obtaining 
permission from the Danish 
Commerce and 
Companies 
Agency. 
 MT: Unbound  SE: Residency and 
Swedish exam required
30  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
specialities, if an examination on basic economics is 
passed; b) having at least 3 years experience in auditing 
recognized by the Latvian Association of Sworn 
Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in 
accordance with requirements of Latvian Association 
of Sworn Auditors; d) having excellent reputation 
 LT: None, except non less than 75 per cent of shares 
should belong to auditors or auditing companies. The establishment is allowed through the all kinds of legal 
forms of companies except Public Stock Corporation 
(AB). Qualification requireme nts for auditors in the 
country of origin of those auditors or auditing 
companies should be not lower than in Lithuania.  
 MT: Unbound  PT: Provision through professional association only. 
 PL: Nationality requirement . Foreign auditors might 
practice after confirmation of their qualifications. 
 SE: Only auditors approved in Sweden may perform 
legal auditing services in certain legal entities, a.o. in 
all limited companies. Only such persons may be shareowners or form partnerships in companies which 
practice qualified auditing (for official purposes). 
Swedish exam, work experience and residency are required for approval. 
 SI: Commercial presence should take the form of a 
juridical person. The share of foreign persons in 
auditing companies may not exceed 49 per cent of the 
equity. Provision through auditing companies only 
 SK: Auditing may be provided by natural or juridical 
persons registered in the auditors list of the Chamber of 
Auditors. In case of juridical persons at least 60 per cent of capital share or vo ting rights are reserved to 
Slovak nationals  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 4) ICT and BV  
 
 All Member States except CY,  MT: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
 AT: In addition to the horizontal commitments at the 
request of a consumer, auditors may temporarily 
move into the territory of Austria in order to 
supply a specific
 service. However, as a rule 
natural persons supplying auditing services are 
required to have their professional center 
(commercial presence) in Austria. 
DK: Citizenship condition, unless otherwise provided 
by the Danish Commerce and Companies 
Agency. 
ES, EL: Conditions of nationality for statutory auditors. 
ES:  Audit companies: Administrators, directors and 
partners of companies other than those covered by the 8th EEC directive on company law, must fulfil 
a nationality condition. 
FI: At least one of the auditors of a Finnish Liability 
company must be a Finnish citizen resident in 
Finland 
     IT: Nationality requi rement for "Ragionieri-Periti 
commerciali".  Audit companies: administrators 
and auditors in "società di revisions" other than 
those covered by the 8th EEC directive on 
company law, must fulfil a nationality condition. 
       LV: The owner of shares or the head of a firm should 
be qualified as a sworn auditor in Latvia. Sworn 
auditors can be persons no younger than 25 years 
and: a) having a high school degree in economics or in other specialities, if an examination on basic 4) ICT and BV
 
All Member States except 
CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the 
following specific 
limitations: 
         AT: Unbound 
except as indicated 
in the Market 
Access column. No representation 
before competent 
authorities;  no audits provided for 
in specific 
Austrian laws (e.g. joint stock 
companies law, 
stock exchange law, banking law, 
etc.) 
         DK: Residence 
requirement. 
       IT, PT: Residence 
requirement for 
individual auditors. 
          SE: Residency 
and Swedish 
exam required.
31 
CY, MT: Unbound  
                                                      
31 Foreign exams and experience giving equivalent competence are recognized.  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
economics is passed; b) having at least 3 years 
experience in auditing recognized by the Latvian 
Association of Sworn Auditors; c) which have 
passed qualification examination and acquired licence of sworn auditor in accordance with 
requirements of Latvian Association of Sworn 
Auditors; d) having excellent reputation 
 PL: Nationality requirement. Foreign auditors    might 
practice after confirmation of their qualifications. 
SE:  Only auditors approved in Sweden may perform 
legal auditing services in certain legal entities, a.o. 
in all limited companies. Only such persons may be shareowners or form partnerships in companies 
which practice qualified auditing (for official 
purposes). Swedish exam, work experience and residency are required for approval. 
SI:  Limitations on natural persons employed by 
juridical persons only 
CY, MT:  Unbound FI, LV, PL: None 
 CSS  
All Member States: Unbound 
        CSS  
All Member States 
except EE, LV:   Unbound 
EE:  Unbound except as 
indicated in the horizontal section. 
LV:  None.  
b) Bookkeeping services 
 (CPC 86220) 1) All Member States except CY, FR, FI, EL, HU, IT, 
MT, SI: None 
       CY, FR, FI, EL, HU, IT, MT, SI: Unbound. 
 
2) All Member States except FI, MT: None 1) All Member States 
except AT, FR, FI, EL, IT, 
 MT, SI: None 
 AT: No representation 
before competent 
 authorities   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
       FI, MT: Unbound  FR, FI, EL, IT, MT, SI:  
Unbound. 
2) All Member States 
except FI, MT: None 
       FI, MT: Unbound. 
 3) All Member States except AT, CY, FR, FI, IT, LV, 
MT, SI: None 
       AT: Foreign accountants (who must be authorized 
according to the law of th eir home country) equity 
participation and shares in the operating results of any 
Austrian legal entity may not exceed 25 per cent;  this 
applies only to non-members of the Austrian 
Professional Body 
      CY: Access is restricted to natural persons who  have 
obtained authorization from the Minister of Finance. 
Authorization is subject to economic needs test. The 
criteria used are analogous to those for granting 
permission for foreign investment (listed in horizontal 
section(, as they apply to this subsector, always taking into consideration the employment situation in the 
subsector. Professional associations (partnerships) 
among natural persons is permitted. No body corporate is allowed.  
       FR: Provision through a SEL (anonyme, à 
responsabilité limitée ou en commandite par actions) or SCP only. 
       FI, MT: Unbound 
 IT: Access for natural persons only. Professional 
association (no incorporation) among natural 
persons permitted. 
       LV: The owner of shares or the head of a firm should 
be qualified as a sworn auditor in Latvia. Sworn 
auditors can be persons no younger than 25 years 
and: a) having a high school degree in economics 3) All Member States 
except FI, MT: None 
        FI, MT: Unbound.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
or in other specialities, if an examination on basic 
economics is passed; b) having at least 3 years 
experience in auditing recognized by the Latvian 
Association of Sworn Auditors; c) which have passed qualification examination and acquired 
licence of sworn auditor in accordance with 
requirements of Latvian Association of Sworn 
Auditors; d) having excellent reputation 
SI:  Commercial presence should take the form of a 
juridical person. 
 4)  ICT and BV  
All Member States except CY,  FI, MT: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
AT: in addition to the horizontal commitments at the 
request of a consumer, accountants may 
temporarily move into the territory of Austria in 
order to supply a specific  service. However, as a 
rule natural persons supplying bookkeeping services are required to have their professional 
center (commercial presence) in Austria.  
FR: Condition of nationality. However non-EC 
professionals may be permitted to provide 
services, by a decision of the Minister of 
Economics, Finance and Budget, in agreement with the Minister of Foreign Affairs. The 
requirement of residen ce cannot exceed 5 years. 
IT: Condition of nationality for "Ragionieri-Periti 
commerciali". 
      LV:  The owner of shares or the head of a firm should 
be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years 
and: a) having a high school degree in economics 
or in other specialities, if an examination on basic economics is passed; b) having at least 3 years 4) ICT and BV
 
All Member States except 
CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the 
following specific 
limitations: 
AT: Unbound except 
as indicated in the 
Market Access 
column. No representation 
before competent 
authorities. 
 IT: Residence 
requirement for 
"Ragionieri-Periti commerciali". 
    PT: Residence 
requirement. 
 
CY, FI, MT: Unbound   
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abroad (3) Commercial 
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
experience in auditing recognized by the Latvian 
Association of Sworn Auditors; c) which have 
passed qualification examination and acquired 
licence of sworn auditor in accordance with requirements of Latvian Association of Sworn 
Auditors; d) having excellent reputation 
SI: Limitations on natural persons employed by 
juridical persons only 
CY, FI, MT: Unbound LV, PL: None 
 CSS  
All Member States except AT: Unbound 
AT: Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  
 AT: University degree and professional 
qualifications and three years' experience in the 
sector.  
 AT: Examination before the Austrian professional 
body.  The employer must be member of the relevant professional body in the home country 
where such body exists. 
  CSS
 
        All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SK, 
SI: Unbound except as indicated in the 
horizontal section 
 LV:  None 
 CY, CZ, HU, LT, MT, 
PL, SK, SI:  Unbound  
c) Taxation  
Advisory 
Services(CPC 863: excluding 
representation in 
Court/tribunals) 1) All Member States except CY, FR, MT, PL, SI: None 
      CY: Tax agents must be duly authorized by the 
Minister of Finance. Authorization is subject to an economic needs test  
      FR: Unbound for the drafting of legal documents. 
      MT, PL, SI: Unbound 2)  All Member States except MT, PL, SI: None 
     MT, PL, SI: Unbound 1) All Member States 
except AT, FR, 
MT, PL, SI: None 
AT: No representation 
before competent 
authorities  
        FR: Unbound for the 
drafting of legal 
documents. 
        MT, PL, SI: Unbound   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
2) All Member States 
except MT, PL SI: None 
     MT, PL, SI: Unbound  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 3) All Member States ex cept AT, CY, CZ, FR, IT, MT, 
PL, SI, SK: None 
       AT: Foreign  tax advisors' (who must be authorized 
according to the law of th eir home country) equity 
participation and shares in the operating results of 
any Austrian legal entit y may not exceed 25 per 
cent;  this applies only to non-members of the 
Austrian Professional Body 
       CY: Access is restricted to natural persons who  have 
obtained authorization from the Minister of 
Finance. Authorization is subject to economic 
needs test. The criteria used are analogous to those for granting permission for foreign 
investment (listed in horizontal section(, as they 
apply to this subsector, always taking into consideration the employment situation in the 
subsector. Professional associations (partnerships) 
among natural persons is permitted. No body corporate is allowed. 
       CZ, SK:  Taxation services may be provided by natural 
or juridical persons registered in the list of the Chamber of Tax Consultants or in the Chamber of 
Auditors  
FR: Provision through SEL (anonyme, à responsabilité 
limitée ou en commandite par actions) or SCP 
only. 
      IT: Access for natural persons only. Professional 
association (no incorporation) among natural 
persons permitted. 
       MT, PL, SI: Unbound 3)  All Member States 
except MT, PL, SI: 
None 
 MT, PL, SI: Unbound  
 4) ICT and BV  
All Member States except CY,  MT, PL, SI: Unbound 4) ICT and BV  
All Member States   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
except as indicated in the horizontal section and subject 
to the following specific limitations: 
AT: In addition to the horizontal   commitments at  
the request of a consumer, tax advisors may temporarily move into the territory of 
Austria in order to supply a specific
 service. 
However, as a rule natural persons 
supplying taxation  services are required to 
have their professional center (commercial presence) in Austria. 
FR: Legal advice activities and drafting of legal 
documents as a main activity and for the public, are reserved to  the members of the 
regulated legal and judicial professions
32.  
These activities may also be exercised as a secondary activity to the principal activity 
by members of other regulated professions 
or by qualified persons. 
HU:     Permanent residency requirement 
IT: Condition  of nationality for 
"Ragionieri-Periti commerciali". 
CY, MT, PL, SI: Unbound except CY , FI, LV, 
MT, PL, SI: Unbound 
except as indicated in 
the horizontal section and subject to the 
following specific 
limitations: 
 AT: Unbound 
except as indicated in the Market 
access column. No 
representation before competent 
authorities 
 IT, PT: Residence 
requirement 
CY, MT, PL, SI: Unbound 
FI, LV: None 
 
 CSS  
All Member States except AT, BE, DE, LU, NL, UK, 
SE: Unbound 
AT, BE, DE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
         AT, BE, NL, UK, SE:  University degree and 
professional qualifications and three years' 
experience in the sector.  CSS  
        All Member States 
except CY, CZ, HU, LT, LV,  MT, PL, SK, 
SI: Unbound except as 
indicated in the horizontal section 
 LV:  None 
        CY, CZ, HU, LT, MT,  
                                                      
32 Access to these professions is governed by the French law No. 90-1259 of 31 December 1990 which opens the entire range of lega l and judicial activities.  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
         AT: Examination before the Austrian professional 
body.  The employer must be member of the 
relevant professional body in the home country 
where such body exists. 
DE: Unbound except for consulting services 
related to foreign tax law, where:  university 
degree and professional, qualifications and three 
years' professional experience in the sector. 
 PL, SK, SI: Unbound 
 
 
  
 
d) Architectural 
Services (CPC 8671) 1) All Member States except BE, CY, EL, IT, MT, PT, 
PL, SI:  None 
BE, CY, EL, IT, MT, PT, PL, SI:  Unbound. 1) All Member States 
except AT, BE, CY, DE, EL, IT, MT, PT, 
PL:  None 
      AT:  None for pure 
planning services;  
the submission of 
plans for approval 
by the competent 
authorities requires co-operation with 
an established 
supplier of planning services 
       BE, CY, EL, IT, MT, 
PT, PL:  Unbound. 
 DE: Application of the 
national rules on 
fees and emoluments for all 
services which are 
performed from abroad. 
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 2) All Member States except CY, MT, PL: None 
 
     CY, MT, PL: Unbound  
3) All Member States except CY, CZ, ES, FR, IT, LV,  
MT, PT, PL, SK: None 
       CY, MT, PL: Unbound 
        CZ: Authorization by the Czech Chamber of 
Architects is required. Authorization by analogous foreign institutions may be recognized. Natural 
and juridical persons may provide architectural  
services only by authorized architects. Condition of nationality and residence is required, however 
exceptions might be considered 
       ES: Access is restricted to natural persons.   FR: Provision through SEL (anonyme, à responsabilité 
limitée ou en commandite par actions) or SCP 
only. 
  IT, PT: Access is restricted to natural persons. 
Professional associations. (no incorporation) 
among natural persons permitted. 
        LV: Practice of 3 years in Latvia in the field of 
projecting and university degree required to 
receive the licence enabli ng to engage in business 
activity with full range of legal responsibility and 
rights to sign a project 
        SK: Authorization by the Slovak Chamber of 
Architects is required. Authorization by analogous 
foreign institutions may be recognized. Natural and juridical persons may provide architectural  
services only by authorized architects. Condition 
of nationality and residence is required, however exceptions might be considered 2) All Member States 
except CY, MT, PL: None 
 
    CY, MT, PL: Unbound  
3) All Member States 
except CY, EE, MT, PL: 
None 
       CY, MT, PL: Unbound  EE:  None except that 
at least one 
responsible person (project manager 
or consultant) 
must be resident of Estonia 
 
  
      
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
4)  ICT and BV  
All Member States excep t CY, MT, PL: Unbound 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
AT:   Commercial presence required 
EL, PT: Condition of nationality 
FR: Condition of nationality unless waived by 
ministerial authorization. 
HU: Permanent residency requirement 
CY, MT, PL: Unbound 
 
 4) ICT and BV  
All Member States 
except CY, FI, LV, 
MT, PL: Unbound except as indicated in 
the horizontal section 
and subject to the 
following specific 
limitations: 
AT: Unbound 
except as 
indicated in the Market Access 
column. 
BE, DE, FR: 
Use by third 
country 
qualified professionals of 
the professional 
title is only possible on the 
basis of mutual 
recognition agreements or 
for BE, with 
special 
authorization 
by Royal Decree. 
IT: Residence 
requirement 
CY, MT, PL: 
Unbound 
FI, LV: None  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 CSS  
All Member States except DK, ES, EE, LU, NL, UK, 
SE: Unbound 
DK, ES, EE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
        DK, NL, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector.   
         ES: Academic and professional qualifications 
recognized by the national authorities and licence 
delivered by the Profes sional Association.  
Unbound for CPC 86713, 86714, 86719. 
 EE: Must be providing services as a professional 
(university degree and professional qualifications  required) with at least five years experience in a 
related field. 
         CSS
 
       All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SK, SI: Unbound except as 
indicated in the 
horizontal section 
 LV:  None 
  CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
  
e) Engineering services 
(CPC 8672) 1) All Member States except CY, EL, IT, MT, PT: None 
       CY, EL, IT, MT, PT: Unbound. 
 
     
2)   All Member States except  CY, MT : None 
 
      CY, MT: Unbound  
 1) All Member States 
except AT, CY, EL, IT, 
MT, PT, SI: None  
  
 AT, SI: None  
Unbound except  for 
pure planning services;  
the submission of plans 
for approval by the 
competent authorities 
requires co -operation 
with an establishe d 
supplier of planning 
services  Pure planning 
services : None    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
3) All Member States except CY , CZ, ES, IT, MT , PT, 
SK: None 
 CY, MT: Unbound  
 CZ: Authorization by the Czech Chamber of 
Authorized En gineers and Technicians involved 
in Construction is required. Authorization by 
analogous foreign institutions may be recognized. 
Natural and juridical persons may provide 
engineering  services only by authorized 
engineers or authorized technicians. Conditi on of 
nationality and residence. However exceptions 
may be considered . 
      ES: Access is restricted to natural persons. 
IT, PT : Access is restricted to natural persons. 
Professional association  (no incorporation) 
among natural persons permitted. 
 SK:  Authorization by the Slovak Chamber of 
Authorized Engineers is required. Authorization 
by analogous foreign institutions may be 
recognized. Natural and juridical persons may 
provide engineering  services only by authorized 
engineers. Condition of nationality  and residence. . 
4) ICT and BV  
All Member States except CY, MT: Unbound except 
as indicated in the horizontal section and subject to the following specific limitations: 
 AT: Commercial presence required 
EL: Condition of nationality 
HU: Permanent residency requirement 
CY, MT:   Unbound  
        CY, EL, IT, MT, PT: 
Unbound 
 
2) All Member States 
excep t CY, MT : None 
 
 CY, MT: Unbound   
 
3) All Member States 
except CY , EE, MT : 
None  
       CY, MT: Unbound  
 EE: None except that at 
least one responsible 
person (project 
manager or consultant) 
must be resident of Estonia 
 
           
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  
      4) ICT and BV
 
 All Member States 
except CY, FI, LV, MT, 
PL: Unbound except as 
indicated in the 
horizontal section and subject to the following 
specific limitations: 
   AT: Unbound 
except as indicated in 
the   market 
access column 
   IT, PT: 
Residency requirements 
 
 CY, MT:   Unbound  FI, LV, PL: None  
 CSS  
All Member States except BE, DK, ES, EE, NL, UK, 
SE: Unbound 
BE, DK, ES, EE, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
      BE, DK, NL, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector.  CSS  
       All Member States 
except CY, CZ, HU, LT, LV, MT, PL, SK, 
SI: Unbound except as 
indicated in the horizontal section 
 LV:  None 
        CY, CZ, HU, LT, MT,   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
               ES: Academic and professional qualifications 
recognized by the nationa l authorities and licence 
delivered by the Professional Association. 
         EE: Must be providing services as a  professional 
(university degree and  pr ofessional qualifications  
required) with  at least five years experience in 
a related  field. 
 UK: Compliance with ENT is required. 
 PL, SK, SI: Unbound 
 
  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
f) Integrated 
Engineering 
Services  (CPC 
8673) 1) All Member States except CY, EL, IT, MT, PT, PL: 
None  
    CY, EL, IT, MT, PT, PL: Unbound. 
 
   2) All Member States except CY, MT, PL: None  
    CY, MT, PL: Unbound 
 
3)  All Member States ex cept CY, CZ, ES, IT, MT, PT, 
PL, SK : None 
      CY, CZ, MT, PL, SK : Unbound 
      ES: Access is restricted to natural persons.  IT, PT:  Access is restri cted to natural persons. 
Professional association (no incorporation) among 
natural persons permitted. 
4) ICT and BV
 
All Member States except CY, CZ, MT, PL, SK: 
Unbound except as indicated in the horizontal section and subject to the followi ng specific limitations: 
AT: Commercial presence required 
EL: Condition of nationality 
CY, CZ, MT, PL, SK: Unbound 
 
 1) All Member States 
except AT, CY, EL, IT, 
MT, PT, PL, SI: None  
    AT, SI: None  Unbound 
except  for pure planning 
services;  the submission 
of plans for approval by 
the competent 
authorities requires 
co-operation with an 
established supplier of  
planning services.  Pure 
planning services : 
None  
    CY, EL, IT, MT, PT, PL: 
Unbound. 
2) All Member States 
except CY, MT, PL: None 
 
    CY, MT, PL: Unbound  
 
3) All Member States 
except CY, CZ, EE, MT, 
PL, SK : None 
     CY, CZ, MT, PL, SK : 
Unbound 
 EE: None except that at 
least one responsible  
 person (project 
manager or consultant) must  
 be resident of Estonia 
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
4) ICT and BV  
All Member States 
except CY, CZ, FI, LV, 
MT, PL, SK: Unbound except as indicated in 
the horizontal section 
and subject to the 
following specific 
limitations: 
AT: Unbound 
except as indicated 
in the Market Access column. 
IT, PT: Residency 
requirements 
CY, CZ, MT, PL, SK: 
Unbound 
FI, LV: None 
 CSS  
All Member States except BE, DK, ES, EE, NL, UK, 
SE: Unbound 
BE, DK, ES, EE, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
        BE, DK, NL, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector.  
         ES: Academic and professional qualifications 
recognized by the national authorities and licence 
delivered by the Professional Association. 
         EE: Must be providing services as a  professional 
(university degree and  professional qualifications  
required) with  at least five years experience in  CSS  
       All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SK, SI: Unbound except as 
indicated in the 
horizontal section 
 LV:  None 
        CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
 
    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
a related  field. 
 UK: Compliance with ENT is required.   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
    
g) Urban Planning 
and Landscape 
Architectural 
Services (CPC 8674) 1) All Member States excep t BE, CY, EL, HU, IT, MT, 
PT, PL SI: None 
BE, CY, EL, IT, MT, PT, PL, SI: Unbound. 
HU: Unbound for Landscape Architectural Services 1) All Member States 
except AT, BE, CY, 
DE, EL, HU, IT, MT, 
PT, PL, SI: None 
 AT: None  Unbound 
except  for pure 
planning services;  
the submission of 
plans for approval 
by the competent 
authorities 
requires 
co-operation with 
an established 
supplier of 
planning services. . 
Pure planning 
services : None  
      BE, CY, EL, IT, MT, PT, 
PL, SI: Unbound. 
DE: Application of the 
national rules on 
fees and 
emoluments for all services which are 
performed from 
abroad. 
HU: Unbound for 
Landscape 
Architectural Services  
 2) All Member States except CY, HU , MT, PL,  SI: None 
 
    CY, MT, PL, SI: Unbound 2) All Member States 
except CY, HU , MT, 
PL, SI: None   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
     HU: Unbound for Landscape Architectural Services   
    CY, MT, PL, SI: 
Unbound 
     HU: Unbound for 
Landscape Ar chitectural 
Services  
 3) All Member States except CY , CZ, HU, IT, LV, MT , 
PT, PL , SI, SK: None 
 CY, MT, PL, SI: Unbound  
 CZ: Authorization by the Czech Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical persons may 
provide architectural  serv ices only by authorized 
architects. Condition of nationality and residence 
is required, however exceptions might be 
considered  
       HU: Unbound for Landscape Architectural Services         IT, PT: Access is restricted to natural persons. 
Professional association (no incorporation) among 
natural persons permitted. 
        LV: None for Urban Planning Services. For 
Landscape Architectural Services, practice of 3 
years in Latvia in the field of projecting and university degree required to receive the licence 
enabling to engage in business activity with full 
range of legal responsibility and rights to sign a project 
        SK: Authorization by the Slovak Chamber of 
Architects is required. Authorizati on by 
analogous foreign institutions may be 
recognized. Natural and juridical persons may 
provide architectural  serv ices only by authorized 3) All Member States 
except CY , EE, HU, 
MT, PL, SI: None 
 CY, MT, PL, SI: 
Unbound  
 EE: None except that at 
least one responsible  
 person (project 
manager or consultant) must  
 be resident of Estonia 
HU:  Unbound for 
Landscape Architectural 
Services 
    
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architects. Condition of nationality and residence 
is required, however exceptions might be 
considered  
 4) ICT and BV  
 All Member States except CY, MT, PL, SI: 
 Unbound except as indicated in the horizontal  section 
and subject to the following specific  limitations: 
AT: Commercial presence required EL, PT: Condition of nationality. 
HU: Permanent residency requirement for Urban 
Planning Services. HU: Unbound for Landscape Architectural Services 
CY, MT, PL, SI: Unbound 
 
 
 4) ICT and BV
   
All Member States 
except CY, FI, LV, MT, 
PL, SI: Unbound except 
as indicated in the horizontal section and 
subject to the following 
specific limitations: 
AT: Unbound 
except as 
indicated in the market access 
column 
BE, DE: Use by 
third country 
qualified professionals of 
the professional 
title is only possible on the 
basis of mutual 
recognition agreements or, for 
BE, with special 
authorization by Royal Decree. 
HU: Unbound for 
Landscape Architectural 
Services 
IT: Residence 
requirement.   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 CY, MT, PL, SI: 
Unbound 
 FI, LV: None 
 CSS  
 All Member States except DK, ES, EE, LU, NL, UK, 
SE: Unbound 
 DK, ES, EE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
  DK, NL, UK, SE:  University degree       and 
professional qualifications and  three  years' professional experience in the  sector. 
          ES: Academic and professional qualifications 
recognized by the nationa l authorities and licence 
delivered by the Professional Association.  
Unbound for CPC 86713, 86714, 86719. 
  EE: Must be providing services as a  professional 
(university degree and  pr ofessional qualifications  
required) with  at least five years experience in 
a related  field. CSS
 
 All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SK, 
SI: Unbound except as indicated in the 
horizontal section 
 LV:  None  CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
   
    
h) Medical33, Dental 
and Midwives 
Services (CPC 9312, part of CPC 
93191) 
  1)  All Member States except CZ, HU, LV, LT, PL, SE, 
SI: Unbound 
       CZ, HU, LV, LT, SI: Unbound for Midwives Services         PL, SE:  None 
2)  All Member States except CY, CZ, EE, FI, HU, MT, SI, 
SK: None 
 1) All Member States 
except CZ, HU, LV, LT, 
PL, SE, SI: Unbound 
 CZ, HU, LV, LT, SI: 
Unbound for Midwives 
Services 
       PL, SE:  None 
  
                                                      
33 For SI, the following activities are excluded: social medicine, sanitary, epidemiological, medical/ecological services; the su pply of blood, blood preparations and 
transplants; autopsy   
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    CY, FI, MT: Unbound. 
    CZ, EE, HU, SI, SK: Unbound for Midwives Services 
        
2) All Member States 
except CY, CZ, EE, FI, 
HU, MT, SI, SK: None 
 
 CY, FI, MT: Unbound   
 CZ, EE, HU, SI, SK: 
Unbound for Midwives 
Services 
 3) All Member States except AT, CY, CZ, DE, ES, EE, 
FR, FI, HU, IT, IE, LV, LT, MT, PT, PL, SE, SI, SK, 
UK: None  
AT: Unbound for medical and dental services other 
than psychologists and psychotherapists; for 
midwives: access restricted to natural persons 
only. 
CY, EE, FI, MT:   Unbound 
CZ, SK: Access to medical and dental services is 
restricted to natural persons only. Authorization 
by the Ministry of Health required for foreign 
natural persons. Unbound for Midwives Services. 
DE: Access restricted to natural persons only.  
Economic needs test for medical doctors and 
dentists who are authorized to treat members of public insurance scheme s. The criterion is 
shortage of doctors and dentists in the given 
region.  
 ES: Access restricted to natural persons only. 
 FR: Provision through SEL (anonyme, à   
 responsabilité limitée ou en commandite   par 3) All Member States 
except AT, CY, CZ, EE, 
FI, HU, LT, MT, SE, SI, 
SK: None 
 AT:  Unbound for 
medical and dental 
services  other than 
psychologists and 
 psychotherapists 
 CY, FI, MT: Unbound 
 CZ, HU, SI, SK: 
Unbound for Midwives Services 
 EE: Unbound for 
Midwives Services. For Medical  and 
Dental Services, 
unbound except any  professionals 
trained outside Estonia 
are  required to present a certificate of auxiliary  
                                                      
34 Establishment in the form of legal persons is subject to author ization by Ministry of Health. Entry into public Health Network  is subject to a concession from the 
Institute of Health Insurance of the Republic of Slovenia.  
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Treatment Additional Commitments 
actions) or SCP only. 
 HU: Unbound for Midwives Services 
 IT, PT: Access is restricted to natural persons  
 only. Professional association (no    incorporation) among natural persons  
 permitted. 
IE: Access through partnership or natural persons 
only. 
LV: None for midwives services. For medical and 
dental services, nationality requirement. Practice 
of medical profession by foreigners requires the 
permission from local health authority, based on economic needs for medical doctors and dentists 
in a given region 
LT: For medical and dental  services None, except 
supply of service is subject to authorization which 
is based on a health services plan established in 
function of needs, taking into account the population and already existing medical and 
dental services. For midwives services, access 
limited to sole proprietorship only and economic needs test may be applied 
PL: Nationality requirement. Practice of medical 
profession by foreigners requires the permission except for midwives. 
SE: Needs test applied to decide the number of private 
practices to be subsidised though the social 
security system. 
SI: Membership of Doctors Association required. 
Conditions for acceptance into Doctors 
Association for doctors who are not Slovenian 
nationals is licence to practice in an another Member and have a good command of the 
Slovenian language
34. Unbound for Midwives  training courses of 
Tartu University. This 
 requirement also 
applies to Estonian  nationals trained 
abroad 
 LT:  Must communicate 
in Lithuanian language 
 (refers to persons employed by a 
company) 
 SE:  Foreign exams 
giving equivalent 
competence  are 
recognized after a compulsory 
 complementary 
training  
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Treatment Additional Commitments 
services 
UK: Establishment for doctors under the National 
Health Service is subject to medical manpower 
planning.  
  
4) ICT and BV  
All Member States except CY, FI, MT: Unbound 
except as indicated in the horizontal section and subject to the following specific limitations: 
AT: Unbound for medical and dental services 
other than psychologists and psychotherapists; for midwives where natural persons may 
establish a professional practice in Austria 
provided that the person concerned has practised the profession in question at least three years 
preceding the setting up of the professional 
practice in Austria 
CZ, EE, HU, SI, SK: Unbound for Midwives 
Services 
DE: Condition of nationality for doctors and 
dentists which can be waived on an exceptional 
basis in cases of public health interest.  A zero quota for midwives. 
DK: Limited authorization to fulfil a specific 
function can be given for maximum 18 months. 
FR: Condition of nationality.  However, access is 
possible within annually established quotas. 
EL, PT:  Condition of nationality. LV: For medical and dental services, nationality 
requirement. Practice of medical profession by 
foreigners requires th e permission from local 
health authority, based on economic needs for 
medical doctors and dentists in a given region.  
4) ICT and BV
 
All Member States except 
CY, FI, LV, MT:  Unbound except as 
indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound for 
medical and dental 
services other than 
psychologists and 
psychotherapists. 
CZ, SK: Condition 
of residence for 
medical and dental 
services. Unbound for midwives 
services 
DK: Residence 
requirement in 
order to  obtain 
necessary individual 
authorization from 
the National Board of Health. 
EE, HU, SI:  
Unbound for   
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Treatment Additional Commitments 
For midwives services, nationality requirement. 
Access restricted to natural persons only. 
Economic needs determined by the total number 
of midwives in the given region, authorized by local health authorities 
PL: Nationality requirement. Practice of medical 
profession by foreigners requires the permission 
except for midwives. 
CY, FI, MT: Unbound Midwives Services 
IT: Residence 
requirement. 
LT: Foreigners 
must pass 
additional 
qualification exam
 
PL:  Foreign medical doctors 
have limited 
election rights within the 
professional 
chambers  
 
SE: Foreign exams 
giving equivalent competence are 
recognized after a 
compulsory complementary 
training 
CY, FI, MT: Unbound LV:  None 
 
 
 
 CSS  
All Member States: Unbound CSS  
All Member States 
except EE, LV: Unbound   
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Treatment Additional Commitments 
EE:  Unbound except as 
indicated in the 
horizontal section.  
Unbound for Midwives services. 
LV:  None  
    
i) Veterinary services
 (CPC 932) 1) All Member States except FI, LT, PL, SE: Unbound 
FI, LT, PL, SE: None. 
2) All Member States except CY, EE, HU, MT, SI: None 
 
    CY, EE, HU, MT, SI: Unbound 1) All Member States 
except FI, LT, PL, SE: 
Unbound 
FI, LT, PL, SE: None. 
2) All Member States 
except CY, EE, HU, 
MT, SI: None 
 
  CY, EE, HU, MT, SI: 
Unbound   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 3) All Member States except AT, CY, CZ, DE, DK, ES, 
EE, FR, HU, IE, IT, MT, PT, PL, SE, SI, SK, UK: None 
     AT, CY, EE, HU, MT, SI: Unbound. 
 CZ, SK: Access is restricted to natural persons only. 
Authorization by veterinary administration is 
required 
 DE, DK, ES, PT:  Access restricted to natural persons. 
 FR:  Provision through SEL (anonyme, à responsabilité 
limitée ou en commandite par actions) or SCP only. 
 IT:  Access restricted to natural persons. Professional 
associations (no incorporation) among natural persons permitted. 
 IE, UK: Access through partne rship or natural persons 
only. 
 PL:  Nationality requirement. Foreign persons may 
apply for permission to practice 
 SE: Needs test applied to decide the number of private 
practices to be subsidized through the social 
security system. 3) All Member States 
except AT, CY, EE, HU, 
MT, SE, SI: None 
      AT, CY, EE, HU, MT, 
SI: Unbound. 
 SE:  Foreign exams 
giving equivalent 
competence are 
recognized after a compulsory 
complementary 
training and examinations  
  
4) ICT and BV  
All Member States except AT, CY, EE, HU, MT, SI: 
Unbound except as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
 CZ, DE, FR, EL, PT, SK:  Condition of 
nationality. 
PL: Nationality requireme nt. Foreign persons 
may apply for permission to practice 
AT, CY, EE, HU, MT, SI: Unbound.  
4) ICT and BV  
All Member States 
except AT, CY, EE, 
FI, HU, LV, MT, PL, SI: Unbound except as 
indicated in the 
horizontal section and subject to the 
following specific 
limitations: 
CZ, IT, SK:   
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Treatment Additional Commitments 
 Residence 
requirement. 
LT: Foreigners 
must pass additional 
qualification 
exam 
SE: Foreign 
exams giving equivalent 
competence are 
recognized after a 
compulsory 
complementary training and 
examinations. 
AT, CY, EE, HU, MT, 
SI: Unbound. 
FI, LV, PL: None 
 CSS  
All Member States: Unbound  CSS
 
All Member States 
except LV: Unbound 
LV: None   
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Treatment Additional Commitments 
    
j) Services provided 
by Nurses, 
Physiotherapists 
and Paramedical Personnel 
 (All Member 
States except AT, FI, LV, PL and 
SE: part of CPC 
93191. AT: following 
activities of CPC 
9319 are covered: nurses, 
physiotherapists, 
occupational 
therapists, 
logotherapists, dieticians and 
nutricians. 
FI, LV and PL: only services 
provided by nurses 
– part of CPC 93191; 
SE: Part of CPC 
9319)  
 
 1) All Member States except FI, PL, SE: Unbound 
     FI, PL, SE: None 
 
2) All Member States except CY, CZ, EE, HU, MT, SI, 
SK: None 
 
     CY, CZ, EE, HU, MT, SI, SK: Unbound  
     
3) All Member States except AT, CY, CZ, ES, EE, FR, 
HU, IT, LT, MT, PT, PL, SE, SI, SK: None 
     AT: Access restricted to natural persons only. 
      CY, CZ, EE, HU, MT, SI, SK:   Unbound 
     ES, PT: Nurses - access restricted to natural persons. 
FR: Provision through a SEL (anonyme, à 
responsabilité limitée, ou en commandite par 
actions) or SCP only. 
IT: Nurses - access restricted to natural persons. 
Professional associations (no incorporation) among natural persons permitted. 
LT: Access limited to sole proprietorship only. 
Economic needs test may be applied 
PL:  Nationality requirement 
SE: Needs test applied to decide the number of private 
practices to be subsidised through the social security system. 1) All Member States 
except FI, PL, SE: 
Unbound 
     FI, PL, SE: None 
 
2) All Member States 
except CY, CZ, EE, HU, 
MT, SI, SK: None 
 
    CY, CZ, EE, HU, MT, 
SI, SK: Unbound 
  
  
3) All Member States 
except CY, CZ, EE, HU, 
LT, MT, SE, SI, SK: 
None 
        CY, CZ, EE, HU, MT, 
SI, SK: Unbound 
        LT: None except as 
under market 
access 
         SE: Foreign exams 
giving equivalent 
competence are 
recognized after a compulsory 
complementary 
training 
   
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 4) ICT and BV  
All Member States except CY, CZ, EE, HU, MT, SI, SK: 
Unbound except as indicated in the horizontal section and 
subject to the following specific limitations: 
 AT: Natural persons may establish a professional 
practice in Austria provided that the person 
concerned has practised the profession in question 
at least three years preceding the setting up of the 
professional practice in Austria. 
    DK: Limited authorization to fulfil a specific 
function can be given for maximum 18 months. 
    EL, PT, PL:  Condition of nationality. 
 IT: Subject to economic needs test:  decision is 
subject to regional vacancies and shortages. 
         LV: Nationality requirement. Access restricted to 
natural persons only. Economic needs determined 
by the total number of nurses in the given region, 
authorized by local health authorities 
CY, CZ, EE, HU, MT, SI, SK: Unbound 
 4) ICT and BV  
All Member States except 
CY, CZ, EE, FI, HU,  MT, 
PL, SI, SK: Unbound except as indicated in the 
horizontal section and 
subject to the following 
specific limitations: 
AT: Unbound except as 
indicated in the 
Market Access 
column. 
DK: Residence 
requirement in 
order to  obtain necessary 
individual 
authorization from the National Board 
of Health. 
LV: 
Nationality 
requirements. Access restricted 
to natural 
persons only. Economic needs determined by the total number 
of nurses in the 
given region, authorized by local health authorities.
 
SE: Foreign exams 
giving equivalent   
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competence are 
recognized after a 
compulsory 
complementary training 
CY, CZ, EE, HU, MT, SI, 
SK: Unbound 
FI, PL: None 
 CSS  
All Member States: Unbound 
  CSS
 
All Member States 
except LV: Unbound 
LV:  None 
  
    
 Supply of 
pharmaceutical 
goods to the 
general public 
(pharmacists) 1)  All Member States: Unbound 
2)  All Member States except AT,CY, CZ, EE, FI, HU, 
LT, LV, MT, PL, SE, SI, SK:  None 
 AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, 
SK: Unbound 1)  All Member States: 
Unbound 
2)  All Member States 
except AT,CY, CZ, EE, 
FI, HU, LV, LT, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, FI, 
HU, LT, LV, MT, PL, SE, SI, SK: Unbound  
 3)35 AT, CY, CZ, EE, FI, HU, LT ,LV, MT, PL, SE, SI, 
SK: Unbound  
       BE, DK, ES, FR, EL, IT, LU, PT:  Monopoly for 
pharmacists of supply of pharmaceuticals to the 3) All Member States 
except AT, CY, CZ, EE, FI,  HU, LV, LT, MT, PL, 
SE, SI, SK: None  
                                                      
 35 Where the establishment of pharmacies is subject to an economic needs test, the main criteria take n into account are:  the pop ulation, the number of existing pharmacies 
and their geographical density.  
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general public. 
      BE, DK, IE, PT:  Economic needs test. 
DE, DK, ES, EL, LU, NL, PT:  Access restricted to 
natural persons only. 
DE: Establishment of new pharmacies is restricted and 
only possible through the take-over of an existing 
pharmacy-store 
ES, IT: Establishment of new pharmacies is subject to 
an economic needs test. 
FR: Pharmacies are authorized according to the needs 
of the population and within established quotas. 
Access through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) SNC and 
SARL only. 
IT: Access restricted to natural persons. Professional 
association (no incorporation) among natural 
persons permitted. 
UK: None   AT, CY, CZ, EE, FI, 
HU, LT, LV, MT, PL, SE, 
 SI, SK: Unbound  
 4) ICT and BV  
All Member States except AT, CY, CZ, EE, FI, HU, 
LV, LT, MT, PL, SE, SI, SK:  : Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
FR: Condition of nationality.  However, within 
established quotas, access for third country nationals is possible provided the service 
provider holds the French degree in pharmacy. 
DE, DK, EL:  Condition of nationality. 
AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, 
SK: Unbound 4) ICT and BV
 
All Member States 
except AT, CY, CZ, EE, 
FI, HU, LV, LT, MT, PL, SE, SI, SK:: 
Unbound except as 
indicated in the horizontal section and 
subject to the following 
specific limitations:  
  
 IT, DE, DK, PT:  
Residence requirement.   
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AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, 
SE, SI, SK: Unbound 
 CSS  
All Member States: Unbound CSS 
All Member States: 
Unbound  
k) Other    
 Related Scientific 
and Technical 
Consulting Services
36 (CPC 
8675) 1) All Member States except AT, CY, CZ, EE, FI, HU, 
LV, LT, MT, PL, SK, SI, SE: Unbound for exploration 
services. 
 AT, CZ, EE FI, HU, LV, LT, SK, SE: None 
 CY, MT, PL, SI: Unbound 
  
 
2)  All Member States ex cept CY, MT, PL, SI: None 
 CY, MT, PL, SI: Unbound 1) All Member States 
except AT, CZ, CY, EE, 
FI, HU, LV, LT, MT, PL, SK, SI, SE: 
Unbound for 
exploration services. 
  DE: Application of 
the national rules on 
fees  and emoluments 
for all surveying 
services  which are performed from abroad. 
 AT, CZ, EE FI, HU, 
LV, LT, SK, SE: None 
 CY, MT, PL, SI: 
Unbound 
  
2)  All Member States 
except CY, MT, PL, SI: 
None 
 CY, MT, PL, SI:  
                                                      
 36 All Member States except AT, CZ, EE, FI, HU, LT, LV, SE and SK: the service involved excludes related scientific and technical  consulting services on operation of 
mines, etc.  
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Unbound 
 3) All Member States except CY, ES, FR, IT, MT, PT, 
PL,SI: None:  
 ES: Access to profession of surveyors and 
 geologists through natural persons only. 
  FR: "Surveying": Access through a SEL  
 (anonyme, à responsabilité limitée ou en 
 commandite par actions), SCP, SA and  SARL only. 3) All Member States 
except CY, EE, FR, 
MT, PL, SI: None 
 EE: None except that at 
least one responsible  
 person (project manager or consultant) 
must  
 be resident of Estonia 
  FR: "Exploration and 
prospection services"  subject to 
authorization. 
 CY, MT, PL, SI: 
Unbound  
  IT: For certain exploration services activities 
 related to mining  (minerals, oil, gas, etc.), 
 exclusive rights may exist. 
 IT: Access to profession of surveyors and 
 geologists through natural persons only. 
 Professional association (no incorporation) 
 among natural persons permitted.   
  PT: Access restricted to natural persons. 
 CY, MT, PL, SI: Unbound   
 4) ICT and BV :  
 All Member States except CY, MT, PL, SI: Unbound 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
  AT: Commercial presence required. 4) ICT and BV :  
 All Member States 
except CY, FI, MT, 
LV, PL, SI: Unbound except as indicated in 
the horizontal section 
and subject to the   
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  DE: Conditions of nationality for publicly 
 appointed surveyors. 
   FR: "Surveying" - operations relating to the 
 establishment of property rights and to  land law are reserved for EC  "experts- géomètres". 
 CY, MT, PL, SI: Unbound following specific 
limitations: 
   IT, PT: Residence 
requirement. 
 CY, MT, PL, SI: 
Unbound 
 FI, LV: None 
 CSS :  
All Member States except EE: Unbound 
EE: Unbound except as indicated in the horizontal 
section and subject to the  following limitations: 
 EE:  Must be providing services as a 
 professional (university degree and  professional 
qualifications  required) with  at least five years experience in a related  field..  CSS
:  
All Member States 
except EE, LV:  
Unbound 
EE: Unbound except as 
indicated in the 
 horizontal section 
 LV: None 
  
    
B. Computer and 
Related Services37    
     
a) Consultancy 
Services related to the Installation of 
Computer 1),2),3) All Member St ates except MT: None 
 MT: Unbound 1),2), 3) All Member States 
except MT: None 
 MT: Unbound  
                                                      
 37 In many cases, computer and related servi ces enable the provision of other services* by both electronic and other means.  Howe ver, in such cases, there is 
an important distinction between the comput er and related service (e.g., web-hosting or  application hosting) and the other serv ice* enabled by the computer 
and related service. The other service, regar dless of whether it is enabled by a comp uter and related service, is not covered b y CPC 84.  
 
 * e.g. W/120.1.A.b. Accounting, auditing and bookkeeping services, W/12 0.1.A.d. Architectural servi ces, W/120.1.A.h. Medical a nd dental services, 
W/120.2.D. Audiovisual services, W/120.5. Educational services.  
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Hardware (CPC 
841) 
  4) ICT and BV :  
 All Member States except CY, MT: Unbound except as 
indicated in the horizontal section 
 CY, MT: Unbound 4) ICT and BV :  
 All Member States 
except CY, FI, 
LV, MT, PL: Unbound except as 
indicated in the 
horizontal section  
CY,
 FI, LV, PL: None 
CY, MT: Unbound 
 CSS :  
All Member States:  Unbound except for BE, CY,  DK, 
EL, IT, LU, NL, SE where: as indicated in the 
horizontal section and subject to the following specific 
limitations: 
                IT, NL: Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts and field engineers where:  
university degree and three years' professional 
experience in the sector. CSS:   
 All Member States 
except CY, CZ, HU, LT, 
LV,  MT, PL, SI, SK: 
Unbound except as indicated in  the 
horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SI, SK: 
Unbound 
 CY,
 LV: None  
   
             BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document analysts and 
field engineers where:  university degree and three years' professional experience in the sector. 
 IT: Compliance with an economic needs test is 
required.    
            EL: Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts where:  university degree and five years' professional  experience in the sector.    
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b) Software 
Implementation 
Services (CPC 
842) 
  1),2), 3) All Member States except MT: None 
 MT: Unbound 
4) ICT and BV :  
 All Member States except CY, MT: Unbound except as 
indicated in the horizontal section 
 CY, MT: Unbound 1),2), 3) All Member States 
except MT: None 
 MT: Unbound 
4) ICT and BV :  
 All Member States 
except CY, FI, LV, 
MT, PL: Unbound except as indicated in 
the horizontal section    
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Treatment Additional Commitments 
  
 
CSS:  
All Member States:  Unbound except for BE, CY,  DK, 
EL, IT, LU, NL, SE where: as indicated in the 
horizontal section and subject to the following specific 
limitations: 
 CY, FI, LV, PL: None 
CY, MT: Unbound 
CSS:  
All Member States except 
CY, CZ, HU, LT, LV, 
 MT, PL, SI, SK: 
Unbound except as 
indicated in  the 
horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SI, SK: 
Unbound  
 CY  , LV: None   
          IT, NL: Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts and field engineers where:  
university degree and three years' professional 
experience in the sector. 
        BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document analysts and 
field engineers where:  university degree and three years' professional experience in the sector.   
         IT:  Compliance with an economic needs test is 
required.  
        EL:  Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts where:  university degree and five years' professional  experience in the sector.  
  
 
   
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c) Data Processing 
Services (CPC 
843)38 
  1),2), 3) All Member Stat es except LV, MT, SK: None 
 MT: Unbound 
  
 LV: For modes 1 and 2 and with regard to on-line 
information and/or data processing (including 
transaction processing): None except for: the 
provision of enhanced services must  be based on facilities provided by Lattelekom until 1 January 2003. 
 
 SK: For mode 3 and with regard to on-line information 
and/or data processing (including transaction 
processing): license is required 
 
4) ICT and BV
:  
 All Member States except CY, MT: Unbound except as 
indicated in the horizontal section 
 CY, MT: Unbound 1),2), 3) All Member States 
except MT: None 
 MT: Unbound  
 
 
 
  
 
  
 
4) ICT and BV
:  
 All Member States 
except CY, FI, LV, MT, 
PL: Unbound except as 
indicated in the 
horizontal section  
 CY , FI, LV, PL: None 
 CY, MT: Unbound  
 CSS :  
All Member States:  Unbound except for BE, CY , DK, 
EL, IT, LU, NL, SE where: as indicated in the 
horizontal section and subject to the following specific limitations: 
          IT, NL: Unbound, except for computer scientists, 
systems analysts, programmers, software  CSS:
 
 All Member States 
except CY, CZ, 
HU, LT, LV, MT, PL, SI, SK: 
Unbound except as 
indicated in the  
                                                      
38 This heading also covers the commitments undertaken by CZ, EE, LV, LT and SK under CPC 843 in Telecommunication (sub-item (n) o n-line information and/or 
data processing (including transaction processing)).   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
document analysts and field engineers where:  
university degree and three years' professional 
experience in the sector. 
        BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document analysts and 
field engineers where:  university degree and three 
years' professional experience in the sector. 
        IT: Compliance with an economic needs test is 
required.  
        EL: Unbound, except for computer scientists, 
systems analysts, programmers, software document analysts where:  university degree and 
five years' professional  experience in the sector. horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SI, SK: 
Unbound 
 CY
, LV: None 
 
 
 
  
 
  
 
 
    
d) Data Base Services 
(CPC 844)   
   1),2), 3) All Member States except MT: None 
 MT: Unbound  
 
4) ICT and BV :  
 All Member States except CY, MT: Unbound except as 
indicated in the horizontal section 
 CY, MT: Unbound 1),2), 3) All Member States 
except MT: None 
 MT: Unbound  
 
4) ICT and BV :  
 All Member States 
except CY, FI, 
LV, MT, PL: 
Unbound except as indicated in the 
horizontal section  
CY
,  FI, LV, PL: None 
 CY, MT: Unbound    
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 CSS :  
All Member States:  Unbound except for BE, DK, EL, 
IT, LU, NL, SE where: as indicated in the horizontal 
section and subject to the following specific limitations: 
           IT, NL: Unbound, except for computer scientists, 
systems analysts, programmers, software document analysts and field engineers where:  
university degree and three years' professional 
experience in the sector. 
          BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document analysts and field engineers where:  university degree and three 
years' professional experience in the sector. 
        IT: Compliance with an economic needs test is 
required.   
        EL: Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts where:  university degree and 
five years' professional  experience in the sector. CSS:
  
 All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SI, SK: Unbound except as 
indicated in the 
horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SI, SK: Unbound 
 CY
 , LV: None 
 
 
  
  
    
 Maintenance and 
Repair  (CPC 845)  
  1),2), 3) All Member States except CY, HU , MT, PL: None 
 CY, HU , MT, PL: Unbound 
 
4) ICT and BV :  
 All Member States except CY, HU, MT, PL: 
 Unbound except as indicated in the horizontal 
 section.  
 CY, HU, MT, PL: Unbound 1),2), 3) All Member States 
except CY, HU , MT, 
PL: None 
 CY, HU , MT, PL: 
Unbound 
 
4) ICT and BV :  
 All Member States 
except CY, FI, HU, LV, 
 MT, PL: Unbound   
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Treatment Additional Commitments 
except as indicated in the 
 horizontal section  
CY, HU, MT, PL: 
Unbound 
FI, LV: None  
 
 CSS  
All Member States except SE : Unbound 
 SE:  Unbound except as indicated in the horizontal 
section and subject to th e following limitation: 
university degree and three years' professional 
experience in the sector. 
 CSS 
All Member States 
except EE, LV, SE: 
Unbound 
EE, SE:Unbound except 
as indicated in the 
 horizontal section 
LV: None   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
e) Other Computer 
Services  
 (All Member 
States except AT: CPC 849  
 AT: CPC 
8491only) 1),2), 3) All Member States except CY, HU , MT, PL: None 
  
  CY, HU , MT, PL: Unbound 
 4) ICT and BV
:  
 All Member States except CY, HU, MT, PL: Unbound 
except as indicated in the horizontal section.  
  
 CY, HU, MT, PL: Unbound    1),2), 3) All Member States 
except CY, HU , MT, 
PL: None 
  
  CY, HU , MT, PL: 
Unbound 
 
4) ICT and BV :  
 Member States other 
than CY, FI, HU, LV, 
MT, PL: Unbound 
except as indicated in the horizontal section  
  
 CY, HU, MT, PL: 
Unbound 
  
 FI, LV: None    
 CSS  
All Member States except SE : Unbound 
 SE:  Unbound except as indicated in the horizontal 
section and subject to th e following limitation: 
university degree and three years' professional 
experience in the sector. 
 CSS 
All Member States 
except EE, LV, SE: 
Unbound 
EE, SE:Unbound except 
as indicated in the  horizontal section 
LV: None  
    
    
C. Research and 
Development 
Services  
a) R&D services on 
natural sciences  (All Member  
 
1) 2) 3) All Member States except AT, EE, HU, LV, SI: 
Unbound  
 
1) 2) 3) All Member States 
except AT, EE, HU,   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
States except LV: 
CPC 851) 
LV Research and 
experimental development 
services on 
chemistry and 
biology (CPC 
85102)  AT, EE, HU, LV, SI:  None. 
4)  ICT and BV
:  
  All Member States except AT, EE, HU, LV: Unbound  
  AT, EE, HU, LV, SI: Unbo und except as indicated in 
the horizontal section LV, SI: Unbound 
 AT, EE, HU, LV, SI:  
None. 
4)  ICT and BV :  
 All Member States 
except AT, EE, HU, 
LV, SI: Unbound  
 AT, EE, HU, SI: 
Unbound except as indicated in the 
horizontal section 
 LV: None 
   CSS : All Member States:  Unbound except for FR 
where: concerning the tempor ary entry of researchers 
as indicated in the horizontal section and subject to the 
following specific limitations: 
         FR: The researchers are in possession of an 
employment contract from a research body. 
  -  The work permit is delivered for a period not 
exceeding nine mont hs renewable for the duration of 
the contract. 
  -  Compliance with an economic needs test is 
required. 
 - The research body must pay a tax to the 
International Migration Office. 
Other:  
All Member States except HU: Unbound  
HU:  Personalities of internationally recognised 
reputation who have been invited by  scientific 
research institutes for the duration of the 
invitation.  CSS:   
All Member States 
except CY, CZ, HU, 
LV, LT, MT, PL, SK, 
SI: Unbound except as 
indicated in the 
horizontal section 
CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
LV: None  
 
  
 
 
Other:
 
All Member States except   
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Treatment Additional Commitments 
HU: Unbound  
HU: Unbound except for 
measures concerning 
the category of natural persons referred to in 
the Market Access 
column. 
    
b) R & D Services on 
Social Sciences 
and Humanities  (CPC 852) 1) All Member States except MT, PL: None 
 MT, PL: Unbound  
2) All Member States except MT, PL: None  MT, PL: Unbound  
3) All Member States except IT, MT, PT, PL: None 
 IT: Access to the profession of psychologist  is 
restricted to natural persons only.   Professional 
association (no incorporation)  among natural persons 
is permitted. 
 PT: Access to the profession of psychologist  is 
restricted to natural persons only. 
 MT, PL: Unbound 1) All Member States 
except MT, PL: None 
 MT, PL: Unbound  2) All Member States 
except MT, PL: None 
 MT, PL: Unbound  3) All Member States 
except MT, PL: None 
 MT, PL: Unbound   
 4) ICT and BV   
 All Member States except CY, MT, PL:  Unbound 
except as indicated in the horizontal  section 
 CY, MT, PL: Unbound 4)  ICT and BV   
 All Member States 
except  CY, FI, LV, 
MT, PL: Unbound 
except as indicated in the horizontal section 
and subject to the 
following specific limitations: 
   IT, PT: Residence 
requirement for           
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Treatment Additional Commitments 
  psychologists. 
 CY  FI, LV: None 
 CY, MT, PL: Unbound 
 CSS   
All Member States:  Unbound except for FR and LU 
where: concerning the temporary entry of 
researchers as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
          FR: The researchers are in possession of an 
employment contract from a research body. 
  -  The work permit is delivered for a period not 
exceeding nine months  renewable for the 
duration of the contract. 
  -  Compliance with an economic needs test is 
required. 
 - The research body must pay a tax to the 
International Migration Office. 
Other:  
All Member States except HU: Unbound  HU:  Personalities of internationally recognised 
reputation who have been invited by  scientific 
research institutes for the duration of the invitation.  CSS
  
All Member States 
except CY, CZ, HU, 
LV, LT, MT, PL, SK, 
SI: Unbound except as indicated in the 
horizontal section 
CY,  CZ, HU, LT, 
MT, PL, SK, SI: 
Unbound 
CY
 , LV: None 
 
 
 
 
  
 
 
Other:
 
All Member States except 
HU: Unbound  
HU: Unbound except for 
measures concerning 
the category of natural persons referred to in 
the Market Access   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
column.  
c)  Interdisciplinary R & 
D services (CPC 853) 1) 2) 3) All Member States except AT, EE, HU, SI: 
Unbound 
 AT, EE, HU, SI: None. 
4) ICT and BV   
 All Member States except AT, EE, HU, SI: Unbound 
 AT, EE, HU, SI: Unbound except as indicated in the 
horizontal section 1) 2) 3) All Member States 
except AT, EE, 
HU, SI: Unbound 
 AT, EE, HU, SI: 
None. 
4) ICT and BV   
 All Member States 
except AT, EE, 
HU, SI: Unbound 
 AT, EE, HU, SI: 
Unbound except as 
indicated in the 
horizontal section  
 CSS :  
All Member States:  Unbound except for FR where: 
concerning the temporary entry of researchers: 
as indicated in the horizontal section and subject 
to the following specific limitations: 
FR:  The researchers are in possession of an 
employment contract from a research body. 
  -  The work permit is delivered for a period not 
exceeding nine months  renewable for the 
duration of the contract. 
  -  Compliance with an economic needs test is 
required. 
 - The research body must pay a tax to the 
International Migration Office. 
Other:  
 All Member States except HU: Unbound 
 HU: Personalities of internationally recognised  CSS :  
 All Member States 
except CY, CZ, HU, 
LV, LT, MT, PL, SK, 
SI: Unbound except as indicated in the 
horizontal section 
 CY, CZ, HU, LV, LT, 
MT, PL, SK, SI: 
Unbound 
  
 
  
   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
reputation who have been invited by  scientific 
research institutes for the duration of the 
invitation..  
 
 
 Other:  
All Member States 
except HU: 
Unbound  
 HU: Unbound except 
for measures concerning the category of natural 
persons referred to in 
the Market Access column.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
D. Real Estate Services39 
 
a) Involving Own or 
Leased Property (All Member 
States except SE: 
CPC 821. SE: CPC 
82101, 82102)  
 
1) All Member States except CY, CZ, EE, HU, IE, LV, 
LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI:  
Unbound. 
2) All Member States except CY, CZ, EE, HU, LV, LT, 
MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound 3) All Member States except CY, CZ, ES, EE, FI, HU, 
LV, LT, MT, PL, SK, SI: None 
 ES:  Access through natural persons,  partnership 
or "sociedad en comandita"  only. 
 FI: Chairman, members of the board and  Managing 
Director have to be Finnish  citizen. 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound  
 
1) All Member States 
except CY, CZ, EE, HU,  IE, LV, LT, MT, 
PL, SK, SI: None 
 CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, 
SI:  Unbound. 
2) All Member States 
except CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI: Unbound 
3)  All Member States 
except CY, CZ, EE, HU, LV, LT, MT, PL, 
SK, SI: None  
 CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI: 
Unbound  
 4) ICT and BV :  
 All Member States except CY, CZ, EE, HU,  LV, 
LT, MT, PL, SK, SI: Unbound except as  indicated in 
the horizontal section and subject to  the following specific 
limitations: 
  ES, EL:  Condition of nationality. 4) ICT and BV :  
 All Member States 
except CY, CZ, EE, FI, HU, 
 LV, LT, MT, PL, SK, 
SI: Unbound except as  indicated in the 
horizontal section and 
subject to  the  
                                                      
 39 The Service involved relates to the profession of real estate agents and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
SE: not including acquisition or rental of land and real estate.  
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 AT: commercial presence required 
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound following specific 
limitation: 
  FR, IT, PT:  
Residence requirement. 
FI: None 
CY, CZ, EE, HU,LV, 
LT, MT, PL, SK, SI: 
Unbound 
 CSS  
All Member States: Unbound CSS 
All Member States: 
Unbound  
    
b) On a Fee or 
Contract Basis 
(e.g. Property 
Evaluation, Estate 
Management, etc.) 
 (All Member 
States except SE: 
CPC 822. SE: CPC 
82201, 82202) 1) All Member States except CY, CZ, EE, HU, IE, LV, 
LT, MT, PL, SK, SI: None 
  IE, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound. 
2) All Member States except CY, CZ, EE, HU, LV, LT, 
MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV. LT, MT, PL, SK, SI: Unbound 
3) All Member States except CY, CZ, ES, EE, FI, HU, 
LV, LT, MT, PL, SK, SI: None  
 ES:  Access is restricted to natural persons. 
 FI: Chairman, Members of the Board  and 
 Managing Director have to be Finnish  citizens. 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound 
  1) All Member States 
except CY, CZ, EE, 
HU,  IE, LV, LT, MT, 
PL, SK, SI: None 
 IE, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: Unbound. 
2) All Member States 
except CY, CZ, EE, HU, LV, LT, MT, PL, 
SK, SI: None 
 CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI: 
Unbound 
3) All Member States 
except CY, CZ, DK, 
EE, HU, LV, LT, MT, 
PL, SK, SI: None  
  DK: Authorisation for   
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Treatment Additional Commitments 
authorised estate  
  agent may limit the 
scope of activity. 
 CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI: 
Unbound 
 4) ICT and BV :  
 All Member States except CY, CZ, EE, HU, LV, LT, 
MT, PL, SK, SI: Unbound except as indicated in the 
horizontal section and subject to the following specific 
limitations: 
  AT: Commercial presence required  
  DK: Authorised estate agent:  Citizenship 
 requirement unless waived by the Danish  Commerce and Companies Agency.  
 Unauthorised estate  agent:  Citizenship 
 requirement unless waived by the Danish 
 Commerce and Companies Agency. 
  EL: Condition of nationality.   CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: Unbound 4) ICT and BV
:  
 All Member States 
except CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, 
SK, SI: Unbound except as indicated in the 
horizontal section and 
subject to the following specific limitation: 
  DK:  Authorised 
and unauthorised estate 
 agent:  Residence 
requirement unless waived  by the 
Danish Commerce and 
Companies  Agency. 
  FR, IT, PT:  
Residence requirement. 
 FI: None  CY, CZ:, EE, HU, LV, 
LT, MT, PL, SK, SI: 
Unbound 
 
  
 CSS  
All Member States: Unbound CSS 
All Member States:   
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Unbound 
    
E. Rental/Leasing 
Services without 
Operators40 
a) Relating to ships 
 (CPC  83103) 1) All Member States except CY, DE, FR, HU, MT, PL: 
None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 CY, DE, HU, MT, PL: Unbound.  
2) All Member States except CY, DE, FR, MT, PL: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 
 CY, DE, MT, PL: Unbound. 
3) All Member States except CY, CZ, FR, MT, LT, PL, 
SE, SK: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 
 LT:  Ships must be owned by Lithuanian 
 natural persons or companies established   in 
Lithuania. 
 SE:  To fly the Swedish flag proof of  dominating 
Swedish operating influence  must be shown in case 
of foreign  ownership interests in ships. 
 CY, CZ, MT, PL, SK: Unbound 1) All Member States 
except CY, DE, 
MT, PL:  None 
 CY, DE, MT, PL: 
Unbound. 
 
 
2) All Member States 
except CY, DE, 
MT, PL:  None 
 CY, DE, MT, PL: 
Unbound. 
3) All Member States 
except CY, CZ, MT, PL, SK: None 
 CY, CZ, MT, PL, SK: 
Unbound  
 4) ICT and BV :  
 All Member States except CY, MT, PL,: Unbound 
except as indicated in the horizontal section: 
 CY, MT, PL: Unbound 4) ICT and BV :  
 All Member States 
except CY, FI, LV, MT, PL: Unbound except as 
indicated in the  
                                                      
40 SE: except the use of leased vehicles and carrier s for land or air transportation service operations.  
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horizontal section 
 CY, MT, PL: Unbound  
 FI, LV: None 
 CSS : All Member States:  Unbound CSS :  
All Member States 
except EE, LV:  
Unbound 
EE: Unbound except as 
indicated in the  
  horizontal section 
LV: None  
    
b) Relating to 
Aircraft(CPC 83104) 1) All Member States except CY, CZ, HU, LV, MT, PL, 
SK: None 
 CY, CZ, HU, LV, MT, PL, SK: Unbound 
2) All Member States except AT , CY, CZ, EE, FI, HU, 
LT, LV, MT, PL, SE, SI  , SK:  Aircraft used by 
Community air carriers have to be registered in the 
Member State licensing the ai r carrier or elsewhere in 
the Community.  Waivers can be granted for short term 
lease contracts or under exceptional circumstances. 
 AT, EE, FI, HU, LT, SE, SI: None  
 CY, CZ, LV, MT, PL, SK: Unbound  
 1) All Member States 
except CY, CZ, LV, MT, PL, SK:  None 
 CY, CZ, LV, MT, PL, 
SK: Unbound  
2) All Member States 
except CY, CZ, LV, MT, PL, SK:  None 
 CY, CZ, LV, MT, PL, 
SK: Unbound  
  
 3)  All Member States except AT , CY, CZ, EE, HU, LV, 
MT, PL, SK: To be registered in the aircraft register of 
these Member States, the aircraft must be owned either 
by natural persons meeting specific nationality criteria or by juridical persons meeting specific regarding 
ownership of capital and c ontrol (including nationality 
of directors). 3) All Member States 
except CY, CZ, LV, 
MT, PL, SK:  None 
 CY, CZ, LV, MT, PL, 
SK: Unbound  
   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 CY, CZ, LV, MT, PL, SK: Unbound  
 AT, EE, HU: None  
  
 4) ICT and BV :  
 All Member States except CY, CZ, LV, MT, PL 
Unbound except as indicated in the horizontal section. 
 CY, CZ, LV, MT, PL, SK: Unbound 4) ICT and BV :  
 All Member States 
except CY, CZ, FI, LV, 
MT, PL, SK: Unbound 
except as indicated in the horizontal section 
 FI: None 
 CY, CZ, LV, MT, PL, 
SK: Unbound  
 CSS :  
All Member States:  Unbound  CSS
:  
All Member States 
except EE:  Unbound 
EE: Unbound except as 
indicated in the  
  horizontal section  
    
c) Relating to Other 
Transport 
Equipment (All Member States 
except CZ, SK, SI: 
CPC 83101, 83102, 83105 
 CZ, SK: CPC 
83101, 83102; 
 SI: CPC 83102, 
83105) 1) All Member States except CY, HU, LV, MT, PL, SI: 
None 
 CY, HU, LV, MT, PL, SI: Unbound 2) All Member States except CY, LV, MT, PL: None 
 CY, LV, MT, PL: Unbound 
3) All Member States except CY, CZ, LV, LT, MT, PL, 
SK: None 
 CY, CZ, LV, LT, MT, PL, SK: Unbound 
4) ICT and BV
: All Member States  except CY, LV, MT, 
PL: Unbound except as indicated in the horizontal 1) All Member States 
except CY, LV, MT, 
PL: None 
 CY, LV, MT, PL: 
Unbound 
2) All Member States 
except CY, LV, MT, 
PL: None 
 CY, LV, MT, PL: 
Unbound 
   
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
section   
 CY, LV, MT, PL: Unbound 3) All Member States 
except CY, CZ, LV, LT, 
MT, PL, SK: None 
 CY, CZ, LV, LT, MT, 
PL, SK: Unbound 
4) ICT and BV : All 
Member States except 
CY, FI,  LV, MT, 
PL: Unbound except as indicated in the 
 horizontal section  
 FI: None  CY, LV, MT, PL: 
Unbound 
 CSS :  
All Member States:  Unbound 
 CSS:  
All Member States 
except EE:  Unbound 
EE: Unbound except as 
indicated in the    horizontal section   
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
d) Relating to Other 
Machinery and 
Equipment(CPC 
83106, 83107, 83108, 83109) 1) All Member States except CY, CZ, HU, MT, PL, SK: 
None 
 CY, CZ, HU, MT, PL, SK: Unbound 
2) All Member States except CY, CZ, MT, PL, SK: None  CY, CZ, MT, PL, SK: Unbound 
3) All Member States except CY, CZ, MT, PL, SK: None 
 CY, CZ, MT, PL, SK: Unbound  
4) ICT and BV
:  
 All Member States except CY, CZ, MT, PL, SK: 
Unbound except as indicated in the horizontal section  
 CY, CZ, MT, PL, SK: Unbound 1) All Member States 
except CY, CZ, MT, 
PL, SK: None 
 CY, CZ, MT, PL, SK: 
Unbound 
2) All Member States 
except CY, CZ, MT, 
PL, SK: None 
 CY, CZ, MT, PL, SK: 
Unbound 
3) All Member States 
except CY, CZ, MT, PL, SK: None 
 CY, CZ, MT, PL, SK: 
Unbound 
4) ICT and BV
:  
 All Member States 
except CY, CZ, FI, LV, MT, PL, SK: Unbound 
except as indicated in 
the horizontal section  
 FI, LV: None 
 CY, CZ, MT, PL, SK: 
Unbound  
 CSS :  
All Member States:  Unbound 
. CSS:  
All Member States 
except EE, LV:  
Unbound 
EE:  Unbound except as 
indicated in the 
horizontal section   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
LV: None 
e) Other (CPC 832) 
 EE, LV, LT: 
Including pre-
recorded video-cassettes for use in 
home 
entertainment equipment (CPC 
83202) 1) All Member States except EE, LV, LT: Unbound  
 EE, LT, LV: None 
2) All Member States except EE, HU, LV, LT: Unbound 
 EE, HU, LV, LT: None 3) All Member States except EE, HU, LV, LT: Unbound 
 EE, HU, LV, LT: None 
4) ICT and BV
:  
 All Member States except for EE, HU, LV, LT:  
Unbound  
 EE, HU, LV, LT: Unbound except as indicated in the 
horizontal section 
 1) All Member States 
except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 2) All Member States 
except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
3) All Member States 
except EE, HU, LV, LT: Unbound 
 EE, HU, LV, LT: None 
4) ICT and BV
:  
 All Member States 
except for EE, HU, LV, 
LT:  Unbound  
 EE, HU: Unbound 
except as indicated in the  horizontal section 
 LV, LT: None  
 CSS :  
All Member States:  Unbound 
 CSS:  
All Member States 
except EE, LV:  
Unbound 
EE:  Unbound except as 
indicated in the  
  horizontal section 
LV: None  
 Rental Services 
with Operators 1) All Member States except AT,  CY, CZ, DE, EE, FR, 1) All Member States 
except AT,  CY, CZ,   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Rental of Vessels 
with Crew 
 (All Member 
States except FI, LT: CPC 7213 and  
7223. FI: only 
CPC 7213 ,  
 LT: only CPC 
7223) HU, LT, LV, MT,  PL, SE, SI, SK: None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY,  CZ, DE,  EE, HU, LT, MT, PL, SE, SI, SK: 
Unbound. 
 LV: Unbound for CPC 7223 
 
 
2) All Member States except AT,  CY, DE,  EE,  FR,  HU, 
MT,  PL, SE, SI, SK: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY, DE, EE,  HU, MT, PL, SE, SI, SK:  Unbound. 
 
 3) All Member States except AT,  CY, CZ, EE,  FR,  HU, 
LT, MT,  PL, SE, SI, SK: None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT,  CY, CZ, EE, HU, LT, MT, PL, SE, SI, SK: 
Unbound. 
 DE, EE,  HU, LT, LV, 
MT,  PL, SE, SI, SK: 
None 
 AT,  CY, CZ, DE, EE,  
HU, LT, LV, MT,  PL, 
SE, SI, SK: Unbound. 
 LV: Unbound for CPC 
7223 
2) All Member States 
except AT,  CY, DE, 
EE,  HU, MT,  PL, SE, 
SI, SK: None   
 AT,  CY, DE, EE,  HU, 
MT,  PL, SE, SI, SK:  
Unbound. 
 
3) All Member States 
except AT,  CY, CZ, EE,  HU, LT, MT,  PL, 
SE, SI, SK: None  
 AT, CY, CZ, EE,  HU, 
LT, MT,  PL, SE, SK, 
SI:  Unbound. 
 
 
  
4) ICT and BV :  
 All Member States except AT,  CY, EE, HU,  MT, PL, 
SE, SI, SK: Unbound except as indicated in the 
horizontal section  
 AT,  CY, EE, HU, MT, PL, SE, SI, SK: Unbound.  
4) ICT and BV :  
 All Member States 
except AT,  CY, EE, FI, 
HU, LV, MT, PL, SE, 
SI, SK: Unbound except as indicated in the   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
CSS 
All Member States: Unbound 
 horizontal section  
 AT,  CY, EE, HU, MT, 
PL, SE, SI, SK: 
Unbound. 
 FI, LV: None 
CSS 
All Member States 
except LV:  Unbound 
LV: None   
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
    
 Rental of 
Commercial Road 
Vehicles with 
Operator (CPC 7124) 1) All Member States except AT, CY, CZ, EE, HU, LV, 
LT, MT,PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, SE: 
Unbound 
2) All Member States except AT, CY, CZ, EE, HU, LV, 
LT, MT,PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, SE: 
Unbound 
3) All Member States except AT, CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, SE: 
Unbound 
4) ICT and BV
:  
 All Member States except AT, CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI, SE: Unbound except as indicated 
in the horizontal section  
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, SE: 
Unbound 1) All Member States 
except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, 
SK, SI SE: None 
 AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, 
SI, SE: Unbound  
2) All Member States 
except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI, SE: Unbound  
3) All Member States 
except AT, CY, CZ, EE, 
HU, LV, LT, MT,PL, 
SK, SI, SE: None 
 AT, CY, CZ, EE, HU, 
LV, LT, MT,PL, SK, 
SI, SE: Unbound 
4) ICT and BV
:  
 All Member States 
except AT, CY, CZ, EE, FI, HU, LV, LT, MT, 
PL, SK, SI, SE: 
Unbound except as indicated in the 
horizontal section 
 AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, 
SI, SE:  Unbound.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 FI: None 
 CSS  
All Member States: Unbound CSS 
All Member States: 
Unbound  
F. Other Business 
Services  
a) Advertising (All 
Member States except  PL, SI: 
CPC 871; 
 
PL: CPC 871 
excluding advertising of 
tobacco 
products, alcoholic beverages, pharmaceuticals; 
 SI: part of CPC 
8711 and part of CPC 8712, xcluding direct mail  advertising, 
outdoor  
advertising and excluding  for goods subject to  import authorisation and  
excluding 
pharmaceutical products,  alcohol,  
 
1) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unbound  
2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, MT: None  CY, MT: Unbound 
4) ICT and BV
:  
 All Member States except CY, MT: Unbound 
 except as indicated in the horizontal section 
 CY, MT: Unbound  
 
1) All Member States 
except CY, M T, PL : 
None 
 CY, MT, PL: Unbound  
2) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
3) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
4) ICT and BV :  
 All Member States 
except CY, FI, LV, MT, PL:  Unbound except as 
indicated in the horizontal 
 section  
 FI, LV, PL: None 
 CY, MT: Unbound   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
tobacco, toxic 
explosives, weapons and 
ammunition) 
 CSS :  
 All Member States except BE, DE, EL, IT, LU, SE, 
UK: Unbound  
 BE, DE, EL, IT, LU, UK, SE: Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
 BE, DE, IT, SE, UK:  Rele vant qualifications  and 
three years’ professional experience. 
 IT, UK:  Compliance with an economic  needs  test 
is required. 
 EL: Relevant qualifications and five years’ 
 professional experience. 
 CSS:  
 All Member States 
except CY, CZ, HU, LT, LV, MT, PL, SK, 
SI: Unbound except as 
indicated in the horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
 LV: None 
 
 
 
   
b) Market Research 
and Opinion Polling (CPC 864) 1) 2) 3)  All Member Stat es except CY, MT, PL: None 
 CY, MT, PL: Unbound 4) ICT and BV
: All Member States  except CY, MT, PL: 
Unbound except as indicated in the horizontal section 
 CY, MT, PL: Unbound 1) 2) 3)  All Member States 
except CY, MT, PL: None 
 CY, MT, PL: Unbound  
4) ICT and BV
: All 
Member States except 
CY, FI, LV, MT, PL: 
Unbound except as indicated in the 
horizontal section  
FI, LV: None   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
CY, MT, PL: Unbound  
  CSS :  
 All Member States:  Unbound   
   CSS :  
All Member States 
except EE, LV:  
Unbound 
EE:  Unbound except as 
indicated in the  
  horizontal section 
 LV: None  
c) Management 
Consulting Services(CPC 865) 1) All Member States except CY, MT: None 
 CY, MT: Unbound 2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, MT: None  CY, MT: Unbound 
4) ICT and BV
:  
 All Member States except CY, MT: Unbound except as 
indicated in the horizontal section 
 CY, MT: Unbound 1) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
2) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
3) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
4) ICT and BV :  
 All Member States 
except CY, FI, LV,MT, 
PL: Unbound except as indicated in the 
horizontal section  
 FI, LV, PL: None  CY, MT: Unbound  
  CSS : All Member States except BE, DE, DK, EE, IT, 
LU, LV, SE, UK: Unbound  
 BE, DE, DK, EE, IT, LU, LV, SE, UK: Unbound 
except as indicated in the horizontal section and subject  CSS:  
 All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SK,   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
to the following specific limitations: 
  BE, DE, DK, IT, SE, UK:  Unbound 
 except for managers and senior  consultants 
where:  university  degree and three years' professional  experience. 
  EE, LV: Must be providing services as a 
 professional (university degree) with  at 
least five years experience in a related  field. 
  IT, UK: Compliance with an economic 
 needs test is required. SI: Unbound except as 
indicated in the 
horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
 LV: None 
 
 
    
d) Services Related to 
Management 
Consulting (CPC 866) 1) 2) 3)  All Member States except CY, HU, MT, PL: 
None 
 CY, HU, MT, PL: Unbound 4) ICT and BV
:  
 All Member States except CY, HU, MT, PL: Unbound 
except as indicated in the horizontal section  
 CY, HU, MT, PL: Unbound 1) 2) 3)  All Member States 
except CY, HU, 
MT, PL: None 
 CY, HU, MT, PL: 
Unbound 
4) ICT and BV :  
 All Member States 
except CY, HU, FI, LV, MT, PL: Unbound 
except as indicated in 
the horizontal section  
 CY, HU, MT, PL: 
Unbound  
 FI, LV: None    
  CSS :  
 All Member States except BE, DE, DK, IT, LU, UK, 
SE, EE, LV: Unbound  
 BE, DE, DK, IT, LU, UK, SE, EE, LV: Unbound 
except as indicated in the horizontal section and subject  CSS:  
 All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SK, 
SI: Unbound except as indicated in the   
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
to the following specific limitations: 
  BE, DE, DK, IT, SE, UK:  Unbound 
 except for managers and senior consultants 
 where:  university degree and three years'  professional experience. 
  EE, LV: Must be providing services as a 
 professional (university degree) with  at 
least five years experience in a related  field. 
  IT, UK: Compliance with an economic 
 needs test is required. 
  horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound  
 LV: None 
  
 
 
e) Technical Testing 
and Analysis 
Services41 (CPC 
8676) 1) All Member States except CY, CZ, IT, MT, PL,SK, 
SE: None 
 IT: Unbound for the profession of biologist  and 
chemical analyst. 
 CY, CZ, MT, PL,SK, SE: Unbound 
2) All Member States except CY, CZ, MT, PL, SK, SE: 
None  
 CY, CZ, MT, PL, SK, SE: Unbound 1) All Member States 
except CY, CZ, IT, MT, 
PL, SK, SE: None  
 IT: Unbound for the 
profession of biologist 
 and chemical 
analyst. 
 CY, CZ, MT, PL, SK, 
SE: Unbound 
2) All Member States 
except CY, CZ, MT, PL, SK, SE: None  
 CY, CZ, MT, PL, SK, 
SE: Unbound  
 3) All Member States except CY, CZ, ES, IT, MT, PT, 
PL, SE, SK: None   
 ES: Access for chemical analysis through natural 
persons only. 
 IT: Access for the profession of biologist  and chemical 3) All Member States 
except CY, CZ, MT, 
PL, SE, SK: None  
 CY, CZ, MT, PL, SE, 
SK: Unbound  
                                                      
41 SI: Public utility exist; concession rights can be granted to the private operators established in the Republic of Slovenia  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
analyst through natural persons only.  Professional 
association (no incorporation) among natural persons is 
permitted. 
 PT: Access for the profession of biologist and chemical 
analyst through natural persons only. 
 CY, CZ, MT, PL, SK, SE: Unbound  
 4) ICT and BV :  
 All Member States except for CY, CZ, MT, PL, SK, 
SE: Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  AT: commercial presence required  CY, CZ, MT, PL, SK, SE: Unbound 
 4) ICT and BV
:  
 All Member States 
except for CY, CZ, FI, 
LV, MT, PL, SK, SE: 
Unbound except as indicated in the 
horizontal section and 
subject to the following specific limitations: 
  IT, PT: Residence 
requirements for 
biologist  and 
chemical analyst.  
 CY, CZ, MT, PL, SK, 
SE: Unbound 
 FI, LV: None  
  CSS :  
 All Member States:  Unbound except for DE, DK, EE, 
LU, SE, UK where: as indicated in the horizontal section and subject to the following specific limitations: 
  DE, DK, SE, UK:  University degree or 
 technical qualifications demonstrating  knowledge and three years' professional 
 experience. 
  EE: Must be providing services as a  professional 
(university degree and  pr ofessional qualifications  
required) with  at least five years experience in  CSS
:  
 All Member States 
except CY, CZ, HU, LT, LV, MT, PL, SK, 
SI: Unbound except as 
indicated in the horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SK, SI: Unbound 
 LV: None   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
a related  field. 
  UK: Compliance with an economic needs  test 
is required. 
   
 
 
  
    
f) Advisory and 
Consulting 
Services Relating to Agriculture, 
Hunting and 
Forestry 
42 
 (FI: part of CPC 88 
excluding hunting. 
SE: part of CPC 881 excluding 
hunting) 
 HU: part of CPC 
881 
 LV, PL: services 
incidental to 
agriculture, 
hunting and forestry (CPC 881) 
 LT: consulting 
services incidental to agriculture, 
hunting and 
forestry (Part of CPC 88) 
  1) All Member States except CY, EE, IT, MT, SI: None 
 IT: Unbound for activities reserved to agronomist and 
"periti agrari". 
 CY, EE, MT, SI: Unbound 
2)  All Member States ex cept CY, EE, MT, SI: None  
 CY, EE, MT, SI: Unbound 
 
3) All Member States except CY, CZ, ES, EE, IT, LT, 
MT, PT, SK, SI: None 
 ES: Access for agronomist and  engineers in forestry is 
restricted to natural persons.   
 IT: Access for agronomist and "periti agrari" restricted 
to natural persons. Professional association (no 
incorporation) among natural persons is permitted. 
 PT: Access for agronomist is restricted to natural 
persons. 
 CY, CZ, EE, LT, MT, SK, SI: Unbound 1) All Member States 
except CY, IT, EE, MT, 
SI: None 
 IT: Unbound for 
activities reserved to 
agronomist and "periti agrari". 
 CY, EE, MT, SI: 
Unbound 
2)  All Member States 
except CY, EE, MT, SI: 
None  
 CY, EE, MT, SI: 
Unbound 
 
3) All Member States 
except CY, CZ, EE, LT, MT, SK, SI: None 
 CY, CZ, EE, LT, MT, 
SK, SI: Unbound  
                                                      
42 CZ, SK: Consulting services concerning the methods for improving productivity, reducing production costs and improving the qua lity of production in the areas of 
agriculture, hunting and forestry  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 4) ICT and BV :  
 All Member States except CY, EE, MT, SI: Unbound 
except as indicated in the horizontal section and subject 
to the following specific limitations: 
  IT: Condition of  nationality for "periti 
 agrari".  
  AT: commercial presence required 
 CY, EE, MT, SI: Unbound 4) ICT and BV :  
 All Member States 
except CY, EE, FI, MT, 
LV, PL, SI: Unbound except as indicated in 
the horizontal section 
and subject to the 
following specific 
limitations: 
   IT, PT:  Residence 
requirement for  
  agronomists. 
 FI, LV, PL: None 
 CY, EE, MT, SI: 
Unbound   
  CSS : All Member States:  Unbound  CSS :  
All Member States 
except LV:  Unbound 
 LV: None   
g) Advisory and 
Consulting 
Services Relating to Fishing 
 (FI: part of CPC 
88. SE, HU: part of CPC 882) 1) 2) 3) All Member States  except CY, CZ, EE, LV, LT, 
MT, PL, SK, SI: None 
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound 4) ICT and BV
:  
 All Member States except CY, CZ, EE, LV, LT,  MT, 
PL, SK, SI: Unbound except as indicated  in the horizontal section and subject to the  following specific 
limitations: 
  AT: commercial presence required  CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound 1) 2) 3) All Member States 
except CY, CZ, EE, LV, 
LT, MT, PL, SK, SI: None  
 CY, CZ, EE, LV, LT, 
MT, PL, SK, SI: Unbound 
4) ICT and BV
:  
 All Member States 
except CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, 
SI: Unbound except as indicated in the   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
horizontal section 
 FI: None 
 CY, CZ, EE, LV, LT, 
MT, PL, SK, SI: Unbound 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:  
Unbound  
    
h) Services Incidental  
to Mining 
 (All Member 
States except LV 
and PL: Only advisory and 
consulting services 
relating to mining, 
and subject to the 
following limitations:  
 FI: part of CPC 88; 
 SE: part of CPC 
883) 
 
 LV: CPC 883  PL: Services 
incidental to 
mining and oil-field - CPC 883 
excluding 
exploitation of natural resources 
  1) All Member States except CY, CZ, EE, LT, MT, SI, 
SK: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
2) All Member States except CY, CZ, EE, LT, MT, SK, 
SI: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
3) All Member States except CY, CZ, ES, EE, LT, MT, 
PT, SI, SK: None 
 ES, PT:  Access for mining engineers is  restricted to 
natural persons 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ, EE, LT, MT, SI, 
SK: Unbound except as indicated in the horizontal 
section and subject to the following specific limitation: 
  AT: commercial presence required  CY, CZ, EE, LT, MT, SI, SK: Unbound 1) All Member States 
except CY, CZ, EE, LT, MT, SI, SK: None 
 CY, CZ, EE, LT, MT, 
SI, SK: Unbound 
2) All Member States 
except CY, CZ, EE, LT, 
MT, SI, SK: None 
 CY, CZ, EE, LT, MT, 
SI, SK: Unbound 
3) All Member States 
except CY, CZ, EE, LT, 
MT, SI, SK: None 
 CY, CZ, EE, LT, MT, 
SI, SK: Unbound 
4) ICT and BV
:  
 All Member States 
except CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: Unbound except as 
indicated in the 
horizontal section and subject to the following   
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
specific limitation: 
  PT: Residence 
requirement. 
 CY, CZ, EE, LT, MT, 
SI, SK: Unbound 
 FI, LV, PL: None 
 CSS  
All Member States: Unbound  CSS
 
All Member States 
except LV: Unbound 
LV: None   
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
i) Services incidental 
to manufacturing 
EE:  consulting services 
relating to manufacturing 
(part of CPC 
884+part of 885 
except for 88442) 
HU: consulting services 
relating to 
manufacturing 
(part of CPC 884 + part of CPC 885) 
AT: 
 (884, 885; except:  
88412, 88442  
 
LV:        (CPC 884, CPC 
885,  excluding 
producing of 
 securities, money, 
coins  and stamps)  
 
LT: (CPC 884 -885, 
except for 88442)  
  1) All Member States except EE, HU: Unbound  
 AT,
 EE, HU, LV, L T: None 
2) All Member States except EE, HU: Unbound  
 AT , EE, HU, LV, LT : None 
3) All Member States except EE, HU : Unbound  
 AT , EE, HU, LV, LT  : None 
4) ICT and BV :  
 All Member States except EE, HU: Unbound  
 EE, HU, LV : Unbound except as indicated in the 
horizontal section  
 AT: Unbound except as indicated in Part I and:  
commercial presence required   
 LT: Unbound, except as indicated in Part I  1) All Member States 
except EE, HU: 
Unbound  
 AT,  EE, HU, LV, LT : 
None  
2) All Member States 
except EE, HU: 
Unbound  
 AT , EE, HU, LV, LT : 
None 
3) All Member States 
except EE, HU: Unbound  
 AT,
 EE, HU, LV, LT : 
None 
4) ICT and BV :  
 All Member States 
except EE, HU: Unbound  
 EE, HU, LT
: Unbound 
except as indicated in the horizontal section 
        
       LV: none
 
 
AT:  Unbound except as 
indicated in Part I and in the 
market access column  
  
 CSS  
All Member States: Unbound CSS 
All Member States 
except EE: Unbound   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
EE: Unbound except as 
indicated in the 
horizontal section 
 
j)  Services incidental 
to energy 
distribution 
 (LV: CPC 887.  
 HU: only 
consultancy 
services, ex CPC 
887.  
 LT: Covers 
consultancy 
services related to 
the transmission 
and distribution on 
a fee basis of electricity, 
gaseous fuels, 
steam and hot water to 
household, 
industrial, commercial and 
other users-CPC 
887
43 
 SI: Services 
Incidental to 
Energy 
Distribution - for gas only
44 – part of 
CPC 887) 1) 2) 3)  All Member St ates except HU, LV, LT, SI: 
Unbound  
 HU, LV, LT, SI: None 
 4) ICT and BV
:  
 All Member States except HU, LV, LT, SI: Unbound  
 HU, LT, LV, SI: Unbound except as indicated in the 
horizontal section  
  
 CSS  
 All Member States: Unbound 1) 2) 3)  All Member States 
except HU, LV, LT, SI: 
Unbound  
 HU, LV, LT, SI: None  
4) ICT and BV
:  
 All Member States 
except HU, LV, LT, SI: 
Unbound 
 HU, LT and SI: 
Unbound except as 
indicated in the 
horizontal section 
 LV: None  
 CSS  
 All Member States 
except LV:  Unbound 
 LV: None   
                                                      
43 LT: Service specified constitutes only  a part of the total range of activities covered by the CPC concordance. 
44 SI: Public utility exist; concession rights can be granted to the private operators established in the Republic of Slovenia.  
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
k) Placement and 
Supply  Services of 
Personnel45 
 Executive Search 
 Services 
 (CPC 87201) 
    1)  All Member States except AT, CY, CZ, DE, ES, EE, 
FI,IE, LT, LV, MT, PT, PL, SE, SI, SK: None 
  
 AT, CY, CZ, DE, ES, EE, FI,IE, LT, LV, MT, PT, PL, 
SE, SI, SK:  Unbound. 
 
2) All Member States except AT,CY,CZ, EE, FI, LT, LV, 
MT, PL, SI, SK: None 
   AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound 
 3) All Member States except AT, CY, CZ, DE, ES, EE, 
FI, LT, LV, MT, PT, PL, SI, SK:  None 
   AT, CY, CZ, DE, EE, FI, LT, LV, MT, PT, PL, SI, SK:  
Unbound. 
   ES:  State monopoly. 
 
4) ICT and BV
: 
 All Member States except AT, CY, CZ, EE, FI, LT, 
LV, MT, PL, SI, SK : Unboun d except as indicated in 
the horizontal section: 
 
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound. 1) All Member States 
except AT, CY, CZ, 
DE, ES, EE, FI,IE, LT, 
LV, MT, PT, PL, SE, SI, SK: None 
  
 AT, CY, CZ, DE, ES, 
EE, FI,IE, LT, LV, MT, 
PT, PL, SE, SI, SK:  Unbound. 
 
2) All Member States 
except AT, CY, CZ, EE, 
FI, LT, LV, MT, PL, SI, 
SK: None 
  
 AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK : Unbound 
 
3) All Member States 
except  AT, CY, CZ, 
DE, EE, FI, LT, LV, 
MT, PT, PL, SI, SK: None 
  
 AT, CY, CZ, DE, EE, 
FI, LT, LV, MT, PT, 
PL, SI, SK:  Unbound. 
 
4) ICT and BV
: 
 All Member States 
except AT, CY, CZ, EE, 
FI, LT, LV, MT, PL, SI, 
SK : Unbound except as indicated in the 
horizontal section:  
                                                      
45 SE: national and residents with work permits, excluding seamen  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, 
SK: Unbound. 
  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States:  
Unbound  
 Placement 
Services  (CPC 87202) 1) All Member States except HU: Unbound  
 HU: None 
2) All Member States except AT, CY, CZ, EE, FI, LV, 
LT, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK: 
Unbound 
3) All Member States except AT, BE, CY, CZ, DE, FR, 
ES, EE, FI, IT, LV, LT, MT, PL, PT, SI, SK: None  
 DE: Subject to a mandate given to the service 
 supplier by the competent authority.  The  mandate will 
be granted in function of the  situation and 
development of the labour market. 
 BE, FR, ES, IT:  State monopoly. 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, PT, SI, SK: 
Unbound 
4) ICT and BV   
 All Member States except AT, CY, CZ, EE, FI, LV, 
LT, MT, PL, SI, SK: Unbound except as indicated in the horizontal section  
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:  
Unbound 1) All Member States 
except HU: Unbound  
 HU: None 
2)  All Member States 
except AT, CY, CZ, EE, 
FI, LV, LT, MT, PL, SI, 
SK: None 
 AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, 
SK: Unbound 
3)  All Member States 
except AT, CY, CZ, EE, FI, LV, LT, MT, PL, 
PT, SI, SK: None 
 AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, PT, 
SI, SK: Unbound 
  
 
   
  4) ICT and BV     
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 
 
  
 
 
 CSS
: All Member States:  Unbound  All Member States 
except AT, FI, CY, CZ, 
EE, LV, LT, MT, PL, 
SI, SK: Unbound except as indicated in the 
horizontal section   
 AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, 
SK:  Unbound 
 CSS
: All Member 
States:  Unbound 
 
 Supply Services of 
Office Support Personnel   
(CPC 87203) 1) All Member States except AT, DE, FR, FI, IT, IE, NL, 
PT, SE, CY, CZ, EE, LV, LT, MT, PL, SK, SI: None 
 AT, DE, FR, FI, IT, IE, NL, PT, SE, CY, CZ, EE, LV, 
LT, MT, PL, SK, SI: Unbound. 
2) All Member States except AT, FI, CY, CZ, EE, LV, 
LT, MT, PL, SK, SI: None 
 AT, FI, CY, CZ, EE, LV, LT, MT, PL, SK, SI 
Unbound 
3) All Member States except AT, DE, FI, IT, PT, CY, CZ, 
EE, LV, LT, MT, PL, SK, SI: None  
 IT: State monopoly 
 AT, DE, FI, PT, CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound 
4) ICT and BV
  
 All Member States except AT, CY, CZ, EE, FI, LV, 
LT, MT, PL, SK, SI : Unbound except as indicated in the horizontal section 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI:  
Unbound 1) All Member States 
except AT, DE, FR, FI, IT, IE, NL, PT, SE, CY, 
CZ, EE, LV, LT, MT, 
PL, SK, SI: None 
 AT, DE, FR, FI, IT, IE, 
NL, PT, SE, CY, CZ, EE, LV, LT, MT, PL, 
SK, SI:  Unbound. 
2) All Member States 
except AT, FI, CY, CZ, 
EE, LV, LT, MT, PL, 
SK, SI: None 
 AT, FI, CY, CZ, EE, 
LV, LT, MT, PL, SK, 
SI: Unbound 
3) All Member States 
except AT, DE, FI, PT, 
CY, CZ, EE, LV, LT, MT, PL, SK, SI: None 
 AT, DE, FI, PT, CY,   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
CZ, EE, LV, LT, MT, 
PL, SK, SI: Unbound 
 
4) ICT and BV   
 All Member States 
except AT, CY, CZ, EE, 
FI, LV, LT, MT, PL, 
SK, SI: Unbound except 
as indicated in the horizontal section  
 AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, SI:  Unbound 
  CSS :  
 All Member States:  Unbound  CSS : 
 All Member States:  
Unbound   
 Supply services of 
domestic help 
personnel, other commercial or 
industrial workers, 
nursing  and other personnel    
(CPCs 87204, 
87205, 87206, 87209) 
 
 1) All Member States except HU: Unbound  
 HU: None  
2) All Member States except HU: Unbound   HU: None 
3) All Member States except HU: Unbound  
 HU: None 4) ICT and BV
 All Member States except HU: Unbound 
 HU: Unbound except as indicated in the horizontal 
section. 1) All Member States 
except HU: Unbound  
 HU: None  2) All Member States 
except HU: Unbound  
 HU: None 3) All Member States 
except HU: Unbound  
 HU: None 4) ICT and BV
 All 
Member States except 
HU: Unbound 
 HU: Unbound except as 
indicated in the 
horizontal section.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  CSS :  
 All Member States:  Unbound  CSS : 
 All Member States:  
Unbound  
l) Investigation 
services (CPC 87301) 1)  2) 3) All Member States except AT and SE: Unbound  
 AT and SE: None. 4) ICT and BV
 All Member States except AT and SE: 
Unbound 
 AT and SE: Unbound except as indicated in the 
horizontal section and subject to the following 
limitation: 
  AT: commercial presence required 1)  2) 3) All Member States 
except AT and SE: Unbound  
 AT and SE: None  
4) ICT and BV
 All 
Member States except 
AT and SE: Unbound 
 AT and SE: Unbound 
except as indicated in 
the horizontal section  
 CSS  
All Member States: Unbound CSS 
All Member States: 
Unbound  
l) Security Services 
 (All Member 
States except AT, FI and SE: CPC 
87302, 87303, 
87304, 87305.  AT and SE: entire 
range of activities 
87302-87309. FI, HU: parts of CPC 
873) 1) All Member States except for BE, CY, CZ, ES, EE, 
FR, FI, IT, LV, LT, MT, PT, PL, SI, SK: None 
  FI: Establishment requirement 
  
 BE, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, PL, SI, 
SK:  Unbound. 
 
2) All Member States except for CY, CZ, EE, LV, LT, 
MT, PL, SK, SI: None  
  
 CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound  
3)  All Member States except for CY, CZ, DK, ES, EE, FI, 
LV, LT, MT, PL, SI, SK: None 
 
  
 DK: Unbound for airport guard services.  Requirement 1) All Member States 
except for BE, CY, CZ, 
ES, EE, FR, IT, LV, LT, MT, PT, PL, SI, SK: 
None 
  BE, CY, CZ, ES, EE, 
FR, IT, LV, LT, MT, 
PT, PL, SI, SK: Unbound. 
 
  
2) All Member States 
except for CY, CZ, EE, LV,  LT, MT, PL, SK, 
SI: None 
    
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
to be a national juridical  person. Access is 
subject to prior  authorization.  In granting the 
 authorization,  the Ministry of Justice takes 
into account  conditions such as competence, professional  integrity and independence, experience 
and  good reputation of the firm seeking 
 establishment. 
 
 ES: Access through Sociedades Anonimas, 
 Sociedades de Responsabilidad Limitada, 
 Sociedades Anonimas Laborales and  
 Sociedades Cooperativas only. Access is  subject to prior authorization.  In granting  the 
authorization, the Council of Ministers  takes into 
account conditions such as   competence, professional integrity and  
 independence, adequacy of the protection 
 provided for the security of the population  and the public order. 
 
   CY, CZ, EE, LV, LT, MT, 
PL, SI, SK: Unbound 
 
 3) All Member States 
except for CY, CZ, DK, 
EE, LV, LT, MT, PL, 
SI, SK: None 
  DK: Requirement of 
residence and 
nationality for majority of members of the board 
and for managers. 
Unbound for airport guard services. 
  
 CY, CZ, EE, LV, LT, 
MT, PL, SI, SK: 
Unbound. 
  FI: Licence of the County Government is  required for a 
commercial presence.   Licence may be granted only to 
Finnish  citizens and Finnish registered  organisations 
 CY, CZ, EE, LV, LT, MT, PL, SI, SK:  Unbound.   
 4) ICT and BV   
 All Member States except CY, CZ, EE, LV, LT, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
  AT: Commercial presence required 
  DK: Unbound for airport guard services. 
 Nationality requirement for managers. 4) ICT and BV
:  
 All Member States 
except CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: Unbound except as 
indicated in the 
horizontal section and subject to the following 
specific limitations:   
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  FR: Requirement of nationality for  managing 
directors and directors. 
  BE: Condition of nationality for  management 
personnel. 
  ES, PT: Nationality requi rement for  specialized 
personnel. 
  IT: Nationality requirement in order to 
 obtain necessary author ization for security 
 guard services and the transport of  valuables.  
 CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound    DK: Unbound for 
airport guard services.  
 Residence requirement 
for managers. 
   BE: Residence 
requirement for 
management  
 personnel. 
   IT: Residence 
requirement in order to 
obtain  
 necessary authorization for security guard  
 services and the 
transport of valuables. 
 CY, CZ, EE, LV, LT, 
MT, PL, SI, SK: 
Unbound  
 FI: None 
  
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 
 
n) Maintenance and 
Repair of 
Equipment (not 
including Maritime 
Vessels, Aircraft 
or Other Transport Equipment) 
 
(All Member 
States except 
AT, CZ, EE, FI, 
LV, LT, SK, SI, SE: CPC 633, 
8861, 8866.  
 SE: 633+886.  
 AT: 633+8861-
8866 excluding also fire arms 
and ammunition;  
 EE, FI, LV, LT: 
633, 8861-8866;  
 CZ, SK: 633, 
8861-8865; 
  SI: 
CPC 633+8861 
 +8866, not incl. 
Maritime vessels, 
aircraft or other transport 
equipment)
  CSS :  
 All Member States:  Unbound 
 
1)  All Member States excep t CY, CZ, MT, PL, SK: None 
 CY, CZ, MT, PL, SK: Unbound 
2) 3) All Member States except CY, MT, PL: None 
 CY, MT, PL: Unbound 
4) ICT and BV  All Member States except CY, MT, PL: 
Unbound except as indicated in the horizontal section 
 CY, MT, PL: Unbound 
 
  
 
  
 
 CSS
:  
 All Member States:  Unbound 
  CSS :  
 All Member States:  
Unbound 
1)  All Member States 
except CY, CZ, MT, 
PL, SK: None 
 CY, CZ, MT, PL, SK: 
Unbound 
2) 3) All Member States 
except CY, MT, PL: 
None 
 CY, MT, PL: Unbound 4) ICT and BV
: All 
Member States except 
CY, FI, LV, MT, PL: Unbound except as 
indicated in the 
horizontal section  
 FI, LV: None 
 CY, MT, PL: Unbound 
 CSS
:  
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound except as 
indicated in the  
 horizontal section 
 LV: None  
o) Building-Cleaning 
Services (CPC 1) All Member States except HU, LT: Unbound 1) All Member States 
except HU, LT:   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
874)  HU, LT: None 
2) All Member States except CY, CZ, EE, MT, PL, SK, 
SI: None 
 CY, CZ, EE, MT, PL, SK, SI: Unbound 3)  All Member States excep t CY, EE, MT, PL, SI: None 
 CY, EE, MT, PL, SI: Unbound 
4) ICT and BV
 All Member States except CY, EE, MT, 
PL, SI: Unbound except as indicated in the horizontal 
section  
 CY, EE, MT, PL, SI: Unbound Unbound 
 HU, LT: None 
2) All Member States 
except CY, CZ, EE, MT, PL, SI, SK: None 
 CY, CZ, EE, MT, PL, 
SK, SI: Unbound 
3)  All Member States 
except CY, EE, MT, PL, SI: None 
 CY, EE, MT, PL, SI: 
Unbound 
4) ICT and BV
: All 
Member States except 
CY, EE, FI, LV, MT, PL, SI: Unbound except 
as indicated in the 
horizontal section 
 FI, LV: None 
 CY, EE, MT, PL, SI: 
Unbound 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States 
except LV:  Unbound 
 LV: None  
       
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
p) Photographic 
Services (CPC 
875. All Member 
States except AT, CZ, EE, FI, HU, 
LV, PL, SE: 
excluding retail) 
 EE: except aerial 
photography of the territory of the 
Republic of 
Estonia 
 LV: excluding 
CPC 87504 
 PL:  CPC 875 
excluding aerial 
photography  
  1) All Member States except AT, CY, EE, HU, LV, LT, 
MT, PL, SE, SI: Unbound except for aerial 
photography: None  
 AT, EE, HU, LV, LT, PL, SE, SI: None  CY, MT: Unbound 
2)  All Member States except CY, MT, SK: None 
 CY, MT, SK: Unbound 
3)  All Member States except CY, EE, MT: None 
 CY, EE, MT: Unbound 4) ICT and BV
  
 All Member States except CY, MT: Unbound except as 
indicated in the horizontal section. 
 CY, MT: Unbound 1)  All Member States 
except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, 
SE, SI, SK: Unbound except for aerial 
photography: None 
 AT, CZ, HU, LV, LT, 
PL, SE, SI, SK: None 
 CY, EE, MT: Unbound 2)  All Member States 
except CY, MT: None 
 CY, MT: Unbound 3) All Member States 
except CY, EE, MT: 
None 
 CY, EE, MT: Unbound 
4) ICT and BV
:  
 All Member States 
except CY, FI, LV, MT, 
PL: Unbound except as 
indicated in the horizontal section  
 FI, LV, PL: None 
 CY, MT: Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States 
except EE, LV:  
Unbound 
 EE:  Unbound except as 
indicated in the  
  horizontal section   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 LV: None 
    
q) Packaging 
Services 
 (CPC 876) 1) All Member States except AT, HU, LT: Unbound 
 AT, HU, LT: None 
2) 3) All Member States ex cept CY, EE, FI, MT, PL, SI, 
SE: None 
 CY, EE, FI, MT, PL, SI, SE: Unbound 
4) ICT and BV  All Member States except CY, EE, FI, 
MT, PL, SI, SE: Unbound except as indicated in the 
horizontal section 
 CY, EE, FI, MT, PL, SI, SE: Unbound 1) All Member States 
except AT, HU, LT: 
Unbound 
 AT, HU, LT: None 
2) 3) All Member States 
except CY, EE, FI, MT, PL, SI, SE: None 
 CY, EE, FI, MT, PL, SI, 
SE: Unbound 
4) ICT and BV
 All 
Member States except 
CY, EE, FI, LV, MT, PL, SI, SE: Unbound 
except as indicated in 
the horizontal section. 
 CY, EE, FI, MT, PL, SI, 
SE: Unbound 
 LV: None  
  CSS : 
 All Member States:  Unbound   CSS :   
 All Member States 
except LV:  Unbound 
 LV: None  
    
r) Printing and 
Publishing 
 (CPC 88442) 1) 2) All Member States exce pt CY, CZ, MT, SK, SI: None 
 CY, CZ, MT, SK, SI: Unbound 
3) All Member States excep t CY, CZ, IT, MT, LT, LV, 
PL, SI, SK: None  
 IT: Foreign participation in publishing companies 1) All Member States 
except CY, CZ, MT, 
SE, SI, SK: None 
 SE: Residency 
requirements for 
publisher and    
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
limited to 49 per cent of capital or of voting rights. 
 LT: Establishment rights in publishing  sector 
granted only to Lithuanian incorporated legal persons. 
 LV: Establishment rights in publishing sector granted 
only to Latvian incorporated legal persons 
 PL: Nationality requirement for the editor-in-chief of 
newspapers and journals 
 CY, CZ, MT, SI, SK: Unbound 
4) ICT and BV   
 All Member States except CY, CZ, MT, SK, SI: 
Unbound except as indicated in the horizontal section 
and subject to the follo wing specific limitation: 
  PL: Nationality requirements for the 
 editor-in-chief of newspapers and journals. 
 CY, CZ, MT, SK, SI: Unbound  owner of publishing 
or printing company CY, CZ, MT, SK, SI: 
Unbound 
2) All Member States 
except CY, CZ, MT, 
SI, SK: None 
CY, CZ, MT, SI, SK: Unbound 
3) All Member States 
except CY, CZ, FI, 
MT, SE, SI, SK: None FI: Residency requirements for a 
person in  charge of 
publishing SE: Residency requirements for publisher and   owner of publishing 
or printing company. 
CY, CZ, MT, SI, SK: Unbound 
4) ICT and BV
:  
 All Member States 
except CY, CZ, FI, LV, MT, PL, SK, SI: 
Unbound except as 
indicated in the horizontal section and subject to the following specific 
limitation:  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 SE: Residency 
requirement for 
publisher and owner of publishing or printing company.  
 CY, CZ, MT, SK, SI: 
Unbound 
 FI:  Residency 
requirements for a 
person in charge of printing  
 LV, PL: None 
  CSS :  
 All Member States:  Unbound   CSS :   
 All Member States 
except EE, LV:  Unbound 
 EE:  Unbound except as 
indicated in the   horizontal section 
 LV: None  
s) Convention Services 
 (FI: Public relation 
services and 
exhibition management 
services only. AT: 
exhibition management 
services only) 
 1) 2) 3) All Member States  except CY, CZ, HU, MT, PL, 
SI, SK: None 
 CY, CZ, HU, MT, PL, SK, SI: Unbound 
4) ICT and BV
  
 All Member States excep t CY, CZ, HU, MT, PL, SI, 
SK: Unbound except as indicated in the horizontal 
section   
 CY, CZ, HU, MT, PL, SI, SK: Unbound 1) 2) 3) All Member States 
except CY, CZ, HU, 
MT, PL, SI, SK: None 
 CY, CZ, HU, MT, PL, 
SK, SI: Unbound 
4) ICT and BV :  
 All Member States 
except CY, CZ, FI, HU, 
LV, MT, PL, SI, SK: 
Unbound except as indicated in the 
horizontal section    
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 FI, LV: None 
 CY, CZ, HU, MT, PL, 
SI, SK: Unbound 
  CSS : All Member States:  Unbound 
 
   CSS :  
 All Member States 
except EE, LV:  
Unbound 
 EE:  Unbound except as 
indicated in the  
  horizontal section 
 LV: None  
t) Other  
 Translation 
Services (AT, FI and SE: 
Translation and 
interpretation 
services) (CPC 
87905) 
 PL: Translation 
services excluding 
services of sworn interpreters (part of 
CPC 87905) 1) 2) All Member States except CY, CZ, EE, HU, MT, 
SK, SI: None 
 CY, CZ, EE, HU, MT, SK, SI:  Unbound 3) All Member States except CY, CZ, EE, HU, MT, SK, 
SI: None 
 CY, CZ, EE, HU, MT, SK, SI: Unbound 
 
  
4) ICT and BV
  
 All Member States except CY, CZ, EE, HU,  MT, 
SK, SI: Unbound except as indicated in the  horizontal 
section and subject to the following  specific limitations: 
  DK: Authorised public translators and 
 interpreters: Citizenship condition unless 
 waived by the Danish Commerce and 
 Companies Agency. 
 CY, CZ, EE, HU, MT, SK, SI: Unbound 1) 2) All Member States 
except CY, CZ, EE, 
HU, MT, SK, SI: None 
 CY, CZ, EE, HU, MT, 
SK, SI: Unbound 
3) All Member States 
except CY, CZ, DK, 
EE, HU, MT, SK, SI: None 
  DK: Authorisation for 
authorised public   translators and 
interpreters may limit 
the   scope of activity. 
 CY, CZ, EE, HU, MT, 
SK, SI: Unbound 
4) ICT and BV
:  
 All Member States 
except CY, CZ, EE, FI, HU, LV, MT, PL, SK,   
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
SI: Unbound except as 
indicated in the 
horizontal section and 
subject to the following specific limitation: 
   DK: Authorised 
public translators and  
 interpreters:  residence 
requirement unless   waived by the Danish 
Commerce and  
 Companies Agency. 
 CY, CZ, EE, HU, MT, 
SK, SI: Unbound 
  
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  
 
 
  CSS
:  
 All Member States except EL, IT, IE, UK, SE: 
Unbound 
 EL, IT, IE, SE, UK: Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
  EL: Relevant qualifications an five  years' 
 professional experience. 
  IT, IE, SE, UK:  Rele vant qualifications  and 
three years' professional experience. 
  IT, UK:  Compliance with an economic 
 needs test is required.   FI: Residency 
requirement for certified 
 
 translators 
 LV, PL: None 
 CSS
:  
 All Member States 
except CY, CZ, EE, 
HU, LT, LV, MT, PL, SK, SI: Unbound except 
as indicated in the 
horizontal section 
 CY, CZ, EE, HU, LT,  
MT, PL, SK, SI: 
Unbound 
 LV: None  
    
 Interior Design 
Services  (part of  CPC 87907) 
 LV: Speciality 
design services (CPC 87907) 1) All Member States except CY, CZ, EE, FI, HU, LT, 
MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: Unbound 
2) All Member States except CY, CZ, EE, FI, HU, LT, 
MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
 Unbound 
3) All Member States except CY, CZ, EE, FI, HU, LT, 
MT, PL, SK, SI: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: Unbound 
4) ICT and BV
  
 All Member States except CY, CZ, EE, FI, HU, LT, 1) All Member States 
except CY, CZ, DE, EE, FI, HU, LT, MT, PL, SI, 
SK: None  
 DE:   Application of the 
national rules on fees 
and  
 emoluments for all services which are  
 performed from abroad. 
 CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK:   
 Unbound 
2) All Member States   
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
MT, PL, SI, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
limitation: 
  AT: commercial presence required  CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: Unbound except CY, CZ, EE, FI, 
HU, LT, MT, PL, SI, 
SK: None 
 CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: 
Unbound 
3) All Member States 
except CY, CZ, EE, FI, 
HU, LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: Unbound 
4) ICT and BV
  
 All Member States 
except CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, 
SI, SK: Unbound except as indicated in the 
horizontal section and 
subject to the following limitations: 
   AT: commercial 
presence required 
 CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: 
Unbound 
 LV: None 
  CSS  
 All Member States: Unbound  CSS  
 All Member States 
except LV:  Unbound 
 LV: None   
   S/C/W/273
 Page 145Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 Collection agency 
services (CPC 87902) 1) 2) 3) All Member States except for AT, LV: Unbound  
 AT, LV: None 
4) ICT and BV   
 All Member States except AT, LV: Unbound   AT, LV: Unbound except as indicated in the horizontal 
section and subject to the following limitations: 
   AT: commercial presence required 1) 2) 3) All Member States 
except for AT, LV: 
Unbound  
 AT, LV: None 4) ICT and BV
  
 All Member States 
except AT, LV: 
Unbound  
 AT: Unbound except as 
indicated in the 
horizontal  section 
 LV: None  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States 
except LV:  Unbound 
 LV: None 
  
 Credit reporting 
services (CPC 87901) 1) 2) 3) All Member States except for LV: Unbound  
 LV: None 
4) ICT and BV   
 All Member States except LV: Unbound   LV: Unbound except as indicated in the horizontal 
section  1) 2) 3) All Member States 
except for LV: Unbound 
 LV: None 
4) ICT and BV
  
 All Member States 
except LV: Unbound 
 LV: None  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 except LV:  Unbound 
 LV: None 
 
 Duplicating services 
(CPC 87904) 1) 2) 3) All Member States except for LV: Unbound  
 LV: None 4) ICT and BV
  
 All Member States except LV: Unbound  
 LV: Unbound except as indicated in the horizontal 
section  1) 2) 3) All Member States 
except for LV: Unbound 
 LV: None 
4) ICT and BV   
 All Member States 
except LV: Unbound 
 LV: None  
  CSS :  
 All Member States:  Unbound 
  CSS : 
 All Member States 
except LV:  Unbound 
 LV: None 
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 Other business 
services n.e.c. (CPC 
87909) 1) 2) 3) Unbound for all Member States except for LV:   
None 
4) ICT and BV   
 All Member States except LV: Unbound  LV: Unbound except as indicated in the  
 horizontal  1) 2) 3) Unbound for all 
Member States except 
for LV:  None 
4) ICT and BV
  
 All Member States 
except LV: Unbound 
 LV: None  
  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States 
except for LV:  
Unbound 
 LV:  None  
    
2. COMMUNICATION 
SERVICES 
B. Courier Services  
 (CPC 7512)  
1) All Member States except AT, EE, LT, LV, PL: 
Unbound  
 AT: Unbound except special delivery services  where: 
None 
      EE, LT : None       LV: Unbound except land-based courier  services 
where : None 
       PL: None except written correspondence e.g.  letters 
where: Unbound 
2)   All Member States except AT, CZ,  EE, LT, LV, PL, 
SI, SK : Unbound    
1) All Member States 
except AT, EE, LT, LV, 
PL: Unbound 
 AT: Unbound except 
special delivery services  where: None 
 EE, LT : None 
   LV: Unbound except 
land-based courier 
services  where: 
None 
 PL: None except written 
correspondence e.g.  letters   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 AT, SI: Unbound except special delivery  services 
where: None 
      CZ, EE, LT, SK : None  
      LV: Unbound except land-based courier  services 
where : None 
      PL: None except written correspondence e.g.  letters 
where: Unbound where: Unbound 
2) All Member States 
except AT, CZ,  EE, 
LT, LV, PL, SI, SK : Unbound   
 AT, SI: Unbound except 
special delivery services 
where: None 
      CZ, EE, LT, SK : None        LV: Unbound except 
land-based courier 
services where : None 
       PL: None except 
written correspondence 
e.g. letters where: Unbound  
 3)  All Member States except AT, CZ,  EE, LT, LV, PL, SI, 
SK : Unbound 
 AT, SI : Unbound except special delivery services 
where: None 
     CZ, EE, LT, SK : None 
     LV: Unbound except land-based courier services where 
: None  
     PL: None except written correspondence e.g. letters 
where: Unbound 
4) ICT and BV   
 All Member States except AT, CZ, EE, LT, LV, PL, SI, 
SK : Unbound 
 AT, SI:  Unbound except special delivery services 3)  All Member States 
except AT, CZ,  EE, 
LT, LV, PL, SI, SK : Unbound 
 AT, SI : Unbound 
except special delivery services where: None 
      CZ, EE, LT, SK : None 
     LV: Unbound except 
land-based courier 
services where : None  
      PL: None except written 
correspondence e.g. 
letters where: Unbound   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
where: Unbound except as i ndicated in the horizontal 
section 
 CZ, EE, LT, SK : Unbound except as indicated in the 
horizontal section 
 LV: Unbound except land-based courier services where 
: Unbound except as indicated in the horizontal section 
 PL: Unbound except as indicated in the  horizontal 
section except written correspondence e.g. letters 
where: Unbound 4) ICT and BV   
 All Member States 
except AT, CZ, EE, LT, 
LV, PL, SI, SK: Unbound 
AT, SI: Unbound except 
special delivery services 
where: Unbound except 
as indicated in the horizontal section 
 CZ, EE, LT, SK : 
Unbound except as indicated in the 
horizontal section 
 LV: Unbound except 
land-based courier 
services where : None 
PL: None except written 
correspondence e.g. 
letters where: Unbound 
  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the 
horizontal section 
 LV: Unbound except 
land-based courier 
services where: None 
  
     
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
2.C
 Telecommunicatio
ns services46  
All services consisting of 
the transmission and 
reception of signals by 
any electromagnetic 
means47, excluding 
broadcasting48. 
 
These services do not 
cover the economic 
activity consisting of the 
provision of content 
which require 
telecommunications 
services for their 
transport . 1) All Member States except CY, MT: None 
CY, MT: Unbound 
2) All Member States: None 
 
 
 
 1) All Member States 
except CY, MT: None 
CY, MT: Unbound 
2)   All Member States: 
None 
 The EC undertakes the obligations contained 
in the reference paper attached hereto for the 
following services: 
a) Voice telephone services (CPC7521) 
b) Packet-switched data transmission 
services (part of CPC 7523) 
 3) All Member States except FI, FR, PL, SI: None 
 
FI: Permanent residence requirement for half of the 
founders, half of the members of the board of 
directors and the managing director. If the founder is 
a juridical person, residence  requirement for that 3) All Member States: 
None.  
 c) Circuit-switched data transmission 
service (part of CPC 7523) 
d) Telex services (part of CPC 7523) 
                                                      
46 Footnote for clarification purposes: Some EC Member States maintain public participation in certain  telecommunica tion operator s. EC Member States 
reserve their rights to maintain such public  participation in the future. This is not a market access limitat ion. In Belgium, g overnment participation and voting 
rights in Belgacom are freely determined under legislative powers as is presently the case under the law of 21 March 1991 on th e reform of government-owned 
economic enterprises. 
 
47  Sub-sectors 2.C.h) to 2.C.m) of the Serv ices Sectoral Classification  List contained in MTN,GNS/ W/120 (value-added services) a nd Sub-sectors 2.C.a) to 
2.C.g) of that List are included here. Sub-s ector 2.C.o) of that List is also includ ed here to the extent that it falls under t his definition. For the purpose of this 
Schedule, sub-sector 2.C.n) of that List ('On-line information and/or data processing  (including transaction processing)' ) is a computer and related service and, as 
such, is reflected in this Schedule of Commitments under 1.B. 
 
48 Broadcasting is defined as the uninterrupt ed chain of transmission required for the distribution of TV and radio programme sig nals to the general public 
but does not cover contribution links between operators  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
juridical person. 
FR: Non-EC natural or juri dical persons may not hold 
directly more than 20% of th e shares or voting rights 
of companies authorised to establish and operate 
radio-based infrastructu re for the provision of 
telecommunications services to the general public. For 
the application of this provision, companies or firms 
legally established according to the laws of a Member 
State of the EC are considered EC juridical persons. e) Telegraph services  (CPC 7522) 
 PL: For domestic and international telecom services 
provided using cable television and radio networks 
and for public cellular mobi le telephone services and 
networks: The limitation of foreign capital and voting 
rights is 49% 
 
SI: Foreign participation may not exceed 99 per cent 
of the equity.  f) Facsimile services (part of CPC7521 + 
part of CPC 7529) 
g) Private leased circuit services (part of 
CPC 7522 + part of CPC 7523) 
o) Mobile and personal communications 
services and systems  
 4) ICT and BV :  
All Member States :  Unbo und except as indicated 
in the horizontal section 
 
 4) ICT, BV :  
All Member States 
except: Unbound 
except as indicated in 
the horizontal section.  
 CSS :   
All Member States:  Unbound  CSS:   
All Member States:  
Unbound  
3.
 CONSTR1)  All Member States except AT, CY, CZ, EE, FI, HU, 
LT, LV, MT, PL, SE, SI, SK: Unbound except for 5111 1)  All Member States 
except AT, CY, CZ, EE,   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
UCTION AND 
RELATED 
ENGINEERING 
SERVICES 
 For all Member 
States except CY, 
CZ, FI, LV, MT, 
SK, SI and SE: 
CPC 511, 512, 513, 514, 515, 516, 
517, 518.  
 CZ, SK, SE: CPC 
511, 512, 513, 514, 
516 and 517.  
 FI: CPC 512, 513, 
514, 516;  
 LV: CPC 512,513, 
514, 515, 516, 517, 518.  
 SI: CPC: 511, 512, 
513, 514, 515, 516, 517 
  and 5114: None 
 
 AT: Unbound except for CPC 518: None 
  CY, CZ, HU, MT, LT, LV, PL, SE, SI, SK: Unbound 
   
 EE, FI: None 
 
 2) All Member States except CY, HU, MT: None 
 
 CY, HU, MT: Unbound  
3) All Member States except CY, CZ, EL, HU, IT, MT, 
PT, SK: None 
 
 CY, CZ, HU, MT, SK: Unbound 
    EL: Nationality condition for managers of the board of 
directors of construction companies supplying in the 
public sector. 
  
 IT: Exclusive rights are granted for construction, 
maintenance and management of highways and the airport of Rome. 
  
 PT: Exclusive rights are granted for maintenance and 
management of highways. 
  FI, HU, LT, LV, MT, 
PL, SE, SI, SK: 
Unbound except for 
CPC 5111 and 5114: None 
  
 AT: Unbound except for 
CPC 518: None 
  CY, CZ, HU, LV, LT, 
MT, PL, SE, SK: 
Unbound 
   
 EE, FI: None 
   SI: Unbound except for 
CPC 511, 515: None 
 2) All Member States 
except CY, HU, MT: 
None 
 
 CY, HU, MT: Unbound 
 3) All Member States 
except CY, CZ, EE, 
HU, MT, SK: None 
 
 CY, CZ, HU, MT, SK: 
Unbound 
 EE: None except that at 
least one responsible person (project manager 
or consultant) must be 
resident of Estonia. 
  
4) ICT and BV :  
 All Member States except CY, HU, MT: Unbound  
4) ICT and BV :  
All Member States   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
  SI: commercial presence required. 
  EL: Nationality condition for managers of 
construction companies supplying in the public 
sector. 
  AT: commercial presence required 
CY, HU, MT: Unbound except CY, FI, HU, 
LV, MT, PL: 
Unbound except as 
indicated in the horizontal section 
and subject to the 
following specific 
limitations: 
  SI: commercial 
presence required. 
 
FI, LV, PL:  None CY, HU, MT: 
Unbound 
 
 CSS :  
All Member States:  Unbound except for NL and FR 
where: as indicated in the horizontal section and 
subject to the following specific limitations: 
 NL: University degree and professional 
qualifications and three years' professional 
experience in the sector. 
FR: Unbound except for measures concerning 
the temporary entry of technicians under the 
following conditions: 
 - The technician is an employee of a juridical 
person within the territory of another 
Member and is transferred to a commercial presence in FR which has a contract with 
that juridical person.   CSS
:  
 All Member States 
except CY, CZ,  
HU, LT, LV,  MT, PL, SK, SI:  
Unbound except 
as indicated in the horizontal section. 
 CY, CZ, HU, LT, MT, 
PL, SK, SI:  Unbound.   
 LV: None  
    
  - The work permit is delivered for a period not 
exceeding six months.    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 - The technician presents a work certificate 
from the commercial presence in FR and a 
letter from the juridical person within the 
territory of another Member demonstrating its agreement to the transfer.  
 - Compliance with an economic needs test is 
required.  
  - The commercial presence body must pay a 
tax to the International Migration Office. 
 CSS : for CPC 5111 only:  
All Member States except BE, DE, DK, UK, SE: 
Unbound 
 BE, DK, UK, SE:  University degree and professional 
qualifications and three years' professional experience in the sector. 
UK:  Compliance with an economic needs test is 
required. 
DE: Unbound except for limited range of services of 
site investigation work where:  university degree and professional qualifications and three years' 
professional experience in the sector.   :  
    
  
    
    
4. DISTRIBUTION 
SERVICES49    
                                                      
 49 All Member States except Austria, Czech Republic, Estonia, Fi nland, Hungary, Latvia, Lithuania, Poland, Slovak Republic, Slove nia and Sweden: distribution of arms, 
chemical products, explosives and precious metals is excluded.  In Austria  distribution of pyrotechnical goods, ignitable articles and blasting devices, firearms, ammunition and 
military equipment, tobacco and tobacco pr oducts, pharmaceutical products, medical and su rgical devices, toxic substances, cert ain medical substances and objects for medical use 
is excluded ; in the Czech Republic , distribution of arms, ammunition, explosives, some chemical products, and drugs and precious metals is excluded; in Finland , distribution of 
arms, alcoholic beverages and pharmaceutica l products is excluded; in Slovak Republic , distribution of trade in arms, ammunition, explosives, some chemical products, and drugs 
and precious metals is excluded; in Slovenia , excluding distribution of pyrotechnical goods, ignitable articles and blasting devices, firearms, ammunition and military equ ipment, 
toxic substances and certain  medical substances; in Sweden  distribution of arms and retail sale of alcoholic  beverage and pharmaceuti cal products is excluded.  
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
A. Commission 
Agents ' Services 
 (All 
Member States except SE: CPC 
621. SE: CPC 
621+6113)  
1) All Member States except CY, CZ, FR, HU, IT, MT, 
PL, SK: None 
  FR: Unbound for traders and brokers working in 
market of national interest. 
  
 CY, CZ, HU, IT, MT, PL, SK: Unbound.  
 2) All Member States except CY, CZ, HU, MT, PL, SK: 
None  
  CY, CZ, HU, MT, PL, SK: Unbound 
 
3) All Member States except CY, CZ, HU, MT, PL, SK: 
None  
 
 CY, CZ, HU, MT, PL, SK: Unbound  
4) ICT and BV
:  
 All Member States except CY, CZ, HU, MT, PL, SK: 
Unbound except as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
  FR: Condition of nationality for activities  of 
traders, commissioners, and brokers  working in 
twenty (20) markets of national  interest. 
 
 CY, CZ, HU, MT, PL, SK: Unbound  
  
1) All Member States 
except CY, CZ, FR, 
HU, MT, IT, PL, SK: None 
 
 FR: Unbound for traders 
and brokers working in 
market of national interest. 
  
 CY, CZ, HU, MT, IT, 
PL, SK: Unbound.  
 
2) All Member States 
except CY, CZ, HU, 
MT, PL, SK: None  
  CY, CZ, HU, MT, PL, 
SK: Unbound 
 3) All Member States 
except CY, CZ, HU, 
MT, PL, SK: None  
 
 CY, CZ, HU, MT, PL, 
SK: Unbound 
 
 
  CSS :  
 All Member States:  Unbound  4) ICT and BV :  
 All Member States 
except CY, CZ, HU, FI, 
MT, PL, SK: Unbound 
except as indicated in the horizontal section 
and subject to the 
following specific 
limitations:   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 IT, ES, PT:  Residence 
requirement 
 
 CY, CZ, HU, MT, PL, 
SK: Unbound  
 FI, LV: None 
 CSS :   
 All Member States 
except EE, LV:  Unbound 
 EE: Unbound, except as 
provided in the horizontal section 
 LV: None 
     
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
B. Wholesale Trade 
Services  
 (All Member 
States except PL, SE: CPC 622.  
  PL: Wholesale 
trade  within 
Poland 
 (CPC 622 
excluding  62226, 
62228, 62251, 
62252) 
 SE: CPC 622, 
61111, 6113, 6121 
 1) All Member States except CY, ES, FR, IT, MT,  PT: 
 None 
 ES, IT, PT: State monopoly on tobacco. 
 FR: Unbound for pharmacies.  CY, MT: Unbound 
2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, ES, FR, IT, MT,  PT, 
PL: None   
 ES, IT, PT:  State monopoly on tobacco. 
FR:  Wholesale pharmacies are authorised according to 
the needs of the population and within established quotas. State monopoly on tobacco and matches. 
PL:  Licensing of establishment of companies in the 
area of wholesale trade in imported consumer goods 
CY, MT: Unbound 
4) ICT and BV
:  
 All Member States except CY, MT: Unbound 
 except as indicated in the horizontal section and 
 subject to the following specific limitations: 
  FR: Condition of nationality for wholesale of 
pharmaceuticals. 
 CY, MT: Unbound 1) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
  
2) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
3) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
 4)  ICT and BV
:  
 All Member States 
except CY, FI, LV, MT, PL:  Unbound except as 
indicated in the horizontal 
 section and subject to the following specific 
 limitations: 
  ES, IT, PT:  
Residence requirement. 
 FI, LV, PL: None 
 CY, MT: Unbound  
  
 
 CSS :  
 All Member States:  Unbound   
 
 CSS :   
 All Member States 
except EE, LV:    
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Unbound 
 EE: Unbound, except as 
provided in the 
horizontal section 
 LV: None 
 
 
 
    
C. Retailing Services  
 (All Member 
States except AT, 
CZ, EE, FI, HU, 
LV, LT, PL, SK, SI and SE: CPC 
631, 632, 633, 
61112, 6113, 6121 
excluding 63211.  
 AT, CZ, FI, HU, 
SK: CPC 631, 632, 
6111, 6113, 6121.   
 EE, LV, LT: 
CPC 631; 632; 
633; 6111; 6113; 
6121)   
 PL: Retail trade 
within Poland 
(CPC 631, 632 excluding 63107, 
63108, 63211) 1) All Member States except AT,CY, EE, FI, HU, LV, 
MT, PL, SE, SI: Unbound except for mail order: None 
 AT, EE, FI, HU, LT, LV, SE, SI: None 
 CY, MT, PL: Unbound 2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3)
50 All Member States except BE, CY, ES, FR, DK, IT, 
 IE, MT, PT, SE: None 
 BE:  Economic needs test for department stores.  
ES, FR, IT: State monopoly on tobacco. 
FR: Economic needs test for larger department stores 
DK: Economic needs test for new department stores  IT: Economic needs test on establishment of any new 
department store/outlet and authorisation can be 
denied in order to protect areas of particular historic and artistic interest. 1) All Member States 
except AT, CY, CZ, EE, FI, HU, 
LT, LV, MT, PL, 
SE, SI,SK: Unbound except 
for mail order: 
None  
 AT, CZ, EE, FI, HU, 
LT, LV, SE, SI: None 
 CY, MT,PL, SK: 
Unbound 
2) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
3) All Member States 
except CY, MT: None 
 CY, MT: Unbound 
  
                                                      
 50 All Member States except AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SK and SI: where establishment is subject to an economic needs test, the main criteria are: 
the number of and impact on existing stores, population density,  geographic spread, impact on traffic conditions and creation o f new employment.  
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presence (4) Presence of natural persons 
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Treatment Additional Commitments 
 SI: CPC 631, part 
of 632,    61112, 
6113, 6121    
excluding 63211  
 SE: CPC 631, 632, 
61112, 6113, 
6121.) IE: Unbound for retail of alcoholic beverages 
 PT:  Economic needs test for large (i.e. more than 2000 
sq. m.) department stores.  
 SE: Individual municipali ties may apply economic 
needs test to temporary trade in clothing, shoes and foodstuffs that are not consumed at the point 
of sale
51 
 CY, MT: Unbound 
   
 4) ICT and BV :  
 All Member States except CY, MT: Unbound 
 except as indicated in the horizontal  section and 
subject to the following specific  limitations: 
  FR: Condition of  nationality for tobacconists (i.e. 
buraliste). 
CY, MT: Unbound CSS
:  
All Member States:  Unbound 4) ICT and BV :  
 All Member States 
except CY, FI, LV, LT, MT, 
 PL: Unbound except as indicated in the horizontal 
 section 
FI, LV, LT, PL: None CY, MT: Unbound 
 CSS
:  
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
   
                                                      
 51 Sale on a permanent basis from a fixed point of sale or  manufacturing facilities are not affected by these rules.  
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 horizontal section 
 LV: None 
  
     
D. Franchising 
 (CPC  8929) 1) 2) 3) All Member States  except CY, MT, PL, SE: None 
 CY, MT, PL, SE: Unbound. 
4) ICT and BV :  
 All Member States except CY, MT, PL, SE: 
 Unbound except as indicated in the horizontal 
 section  
CY, MT, PL, SE: Unbound 1) 2) 3) All Member States 
except CY, MT, PL, SE: 
None 
 CY, MT, PL, SE: 
Unbound. 
4) ICT and BV :  
 All Member States 
except CY, FI, LV, MT, PL, 
 SE: Unbound except as 
indicated in the horizontal  section 
CY, MT, PL, SE: 
Unbound 
FI, LV: None  
  CSS :  
 All Member States:  Unbound   CSS :   
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
   horizontal section 
 LV: None  
    
5. EDUCATIONAL 
SERVICES (All 
Member States     
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
except AT, EE, 
LV, LT, HU, SE : 
only privately 
funded services) (SI: only adult 
education services)  
  
    
 Only for Estonia:  
 Private education 
 services with the 
length  of student participation  not 
exceeding six  months Only for EE: 
1) 2) 3) None 
4) ICT and BV
: Unbound except as provided in the 
horizontal section 
CSS:  Unbound 
 Only for EE: 
1) 2) 3) None 
4) ICT and BV : Unbound 
except as provided in the 
horizontal section 
CSS:  Unbound except as 
provided in the horizontal 
section  
    
A. Primary Education 
Services  (All 
Member States 
except EE: CPC 921. EE: 
Compulsory 
primary education services) 1)  All Member States except CY, FR, FI, MT, PL, SE, SI: 
None 
 
FR: Condition of nationality.  However, third country 
nationals may obtain authorization from competent 
authorities  to establish and direct an education 
institution and to teach. 
 
CY, FI, MT, SE, SI: Unbound. 
 PL: Public system of education and of scholarships do not 
cover educational services supplied from abroad. 
  
2) All Member States except CY, FI, MT, PL, SE, SI: 
None  
  
 CY, FI, MT, SE, SI: Unbound. 
  1) All Member States 
except CY, FI, IT, MT, 
SE, SI: None 
  CY, FI, MT, SE, SI: 
Unbound 
  IT:  Condition of 
nationality for service 
providers to be authorized to issue State 
recognized diplomas. 
   
 
  
 
   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 PL: Public system of education and of scholarships do 
not cover educational services supplied abroad. 
 
  
2)  All Member States 
except CY, FI, MT, SE, 
SI: None  
 
 CY, FI, MT, SE, SI: 
Unbound. 
 
 
 3) All Member States except CY, CZ, FI, HU, MT, SE, 
SI, SK: None  
 
 CY, FI, MT, SE, SI: Unbound. 
  CZ: Foreign nationals may obtain authorization from 
competent authorities to establish and direct an 
education institution and to teach.  Condition of 
ensuring quality and level of education and suitability 
of school facilities. 
 
 HU: Establishment of schools is subject to licence from 
the local authorities. 
 
 SK: Foreign nationals may obtain authorisation from 
competent authorities to establish and direct an education institution and to teach subject to complying 
with qualification and material requirements on 
establishment of such an institution. 
 3) All Member States 
except CY, CZ, FI, EL, LT, MT, SE, SI, SK: 
None  
  CY, FI, MT, SE, SI: 
Unbound. 
 
 CZ: None other than: 
majority of members of the Board must be of 
Czech nationality. 
  EL:  Majority of 
members of the Board 
must be of Greek nationality. 
  
 LT: None, except for 
permit issued by the 
Ministry of Education 
and Science for the State recognised 
teaching institutions 
required. 
  
 SK: None other than: 
majority of members of 
the Board have to be of 
Slovak citizenship.   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
. 
 4) ICT and BV   
  
 All Member States except CY, FI, MT, SE, SI:  
Unbound except as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
  FR:  Condition of nationality. However, 
 third country nationals may obtain  authorization 
from competent authorities  to establish and direct an education  institution and to teach. 
  IT:  Condition of nationality for service 
 providers who are authorized to issue State 
 recognized diplomas. 
  EL:  Condition of na tionality for teachers. 
CY, FI, MT, SE, SI: Unbound. 4) ICT and BV
:  
 
 All Member States 
except CY, FI, MT, LV, 
PL, SE, SI: Unbound 
except as indicated in the horizontal section  
  
 CY, FI, MT, SE, SI: 
Unbound  
 LV, PL: None  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States 
except EE, LV:  Unbound 
 EE: Unbound, except as 
provided in the    
 horizontal section 
 LV: None  
    
B. Secondary 
Education     
Services  
 (All Member 
States except EE: 
CPC 922. EE: 
compulsory and 
non compulsory 1) All Member States except CY, FR, FI, MT, PL, SE: 
None 
 
 CY, FI, MT, SE: Unbound.   
 FR:  Condition of nationality.  However, third country 
nationals may obtain authorization from competent 1) All Member States 
except CY, FI, IT, MT, 
SE: None 
 
 CY, FI, MT, SE: 
Unbound. 
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
secondary 
education services. 
LV: Excluding 
CPC 9224.) authorities to establish and direct an education 
institution and to teach. 
  
 PL: Public system of education and of scholarships do 
not cover educational services supplied from abroad. 
 
2) All Member States except CY, FI, MT, PL, SE: None  
  CY, FI, MT, SE: Unbound   
 PL: Public system of education and of scholarships do 
not cover educational services supplied abroad.  IT:  Condition of 
nationality for service 
providers to be authorized to issue State 
recognized diplomas. 
 2) All Member States 
except CY, FI, MT, SE: 
None  
  
 CY, FI, MT, SE: 
Unbound  
 
 3) All Member States except CY, CZ, FI, HU, MT, SE, 
SK: None  
  
 CY, FI, MT, SE: Unbound  
 CZ: Foreign nationals may obtain authorization from 
competent authorities to establish and direct an 
education institution and to teach.  Condition of ensuring quality and level of education and suitability 
of school facilities. 
 
 HU: Establishment of schools is subject to licence from 
the local authorities. 
 
 SK: Foreign nationals may obtain authorisation from 
competent authorities to establish and direct an 
education institution and to teach subject to complying 
with qualification and material requirements on establishment of such an institution. 3) All Member States 
except CY, CZ, FI,  EL, 
LT, MT, SE, SI, SK: 
None  
  
 CY, FI, MT, SE: 
Unbound  
 
 EL:  Majority of 
members of the Board 
must be of Greek nationality. 
 
 CZ: None other than: 
majority of members of 
the Board must be of Czech nationality. 
 
 LT: None, except for 
permit issued by the 
Ministry of Education and Science for the 
State recognised   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
teaching institutions 
required. 
 
 SK: None other than: 
majority of members of 
the Board have to be of 
Slovak citizenship. 
 
 SI: None other than:  
majority of the Board 
must be of Slovenian 
nationality 
 
  
4) ICT and BV   
 All Member States except CY, FI, MT, SE: Unbound 
except as indicated in the horizontal section and subject 
to the following specific limitations: 
 
  FR:  Condition of nationality. However, 
 third country nationals may obtain  authorization 
from competent authorities  to establish and direct an education  institution and to teach. 
 
  IT:  Condition of nationality for service 
 providers to be authorized to issue State 
 recognized diplomas. 
 
  EL:  Condition of na tionality for teachers. 
 CY, FI, MT, SE: Unbound 
  
4)  ICT and BV
:  
 All Member States 
except CY, FI, LV, MT, 
PL, SE: Unbound 
except as indicated in 
the horizontal section  
  
 LV, PL: None 
  
 CY, FI, MT, SE: 
Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the    
 horizontal section 
 LV: None 
 
C. Higher Education 
Services  
 (All Member 
States except CZ, 
SK: CPC 923.  
 CZ, SK: Only CPC 
92310. ) 1) All Member States except AT, CY, FR, FI, MT, PL, 
SE: None 
  
 AT, CY, FI, MT, SE: Unbound  
 FR:  Condition of nationality. However, third country 
nationals can have authorization from competent 
authorities to establish and direct an education 
institution and to teach 
  
 PL: Public system of education and of scholarships do 
not cover educational services supplied from abroad. 
 
2) All Member States except AT, CY, FI, MT, PL, SE: 
None 
 
 AT, CY, FI, MT, SE: Unbound  
 PL: Public system of education and of scholarships do 
not cover educational services supplied  abroad. 
 1) All Member States 
except AT, CY, FI, IT, 
MT, SE: None 
  
 AT, CY, FI, MT, SE: 
Unbound 
  
 IT:  Condition of 
nationality for service providers to be 
authorized to issue State recognized diplomas. 
 
2) All Member States 
except AT, CY, FI, MT, 
SE: None 
 AT, CY, FI, MT, SE: 
Unbound 
 
 
  
 3) All Member States except AT, CY, CZ, ES, FI, HU, 
EL, IT, MT, SE, SK: None 
 
 AT, CY, FI, MT, SE: Unbound  3) All Member States 
except AT, CY, CZ, FI, 
MT, SE, SK, SI: None 
 
 AT, CY, FI, MT, SE:   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 CZ: Foreign nationals may obtain authorization from 
competent authorities to establish and direct an 
education institution and to teach.  Condition of ensuring quality and level of education and suitability 
of school facilities. 
  ES, IT:  Needs test for opening of private universities 
authorized to issue recognized diplomas or degrees; 
procedure involves an advice of the Parliament. 
 
 EL:  Unbound for education institutions granting 
recognized State diplomas. 
 Unbound 
 
 CZ: None other than: 
majority of members of 
the Board must be of 
Czech nationality. 
 
 SK: None other than: 
majority of members of 
the Board have to be of Slovak citizenship. 
 
 SI: None other than:  
majority of the Board 
must be of Slovenian nationality 
 
  HU: Establishment of schools is subject to licence from 
the central authorities. 
 
 SK: Foreign nationals may obtain authorisation from 
competent authorities to establish and direct an 
education institution and to teach subject to complying 
with qualification and material requirements on establishment of such an institution.   
 4) ICT and BV :  
 All Member States except AT, CY, FI, MT, SE: 
Unbound except as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
    DK: Condition of nationality for professors. 
 
  FR:  Condition of nationality. However, third 
country nationals may obtain authorization from 
competent authorities to establish and direct an 
education institution and to teach. 
 4) ICT and BV
:  
  
 All Member States 
except AT, CY, FI, LV, 
MT, PL, SE : Unbound 
except as indicated in the horizontal section  
 LV, PL: None 
 AT, CY, FI, MT, SE: 
Unbound   
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  IT:  Condition of nationality for service providers 
to be authorized to issue State recognized 
diplomas. 
    
 AT, CY, FI, MT, SE: Unbound 
    
  CSS :  
 All Member States:  Unbound except for FR and LU 
where: concerning the temporary entry of professors as 
indicated in the horizontal section and subject to the following specific limitations: 
 FR:  -The professors have obtained an employment 
contract from a university or other higher education 
institution.   
 - The work permit is delivered for a period not 
exceeding nine mont hs renewable for the duration of 
the contract. 
 - Compliance with an economic needs test is required 
unless those professors are designated directly by the 
Minister in charge if higher education.   
  - The recruiting institution must pay a tax to the 
International Migration Office.  CSS
:  
 All Member States 
except CY, CZ, HU, 
LT, LV, MT, PL, SI, SK: Unbound except as 
indicated in the 
horizontal section 
 CY, CZ, HU, LT, MT, , 
PL, SI, SK: Unbound 
 LV: None  
  Other:  
All Member States except HU: Unbound  
HU: Personalities of interna tionally recognised reputation 
who have been invited  by higher education institution  
for the duration of the invitation.  Other:  
All Member States except 
HU: Unbound  
HU: Unbound except for 
measures concerning the 
category of natural persons referred to in 
the Market Access 
column.   
    
D. Adult Education 1) All Member States except CY, FI, MT, PL, SE: None 1) All Member States   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Services  (CPC 
924; for AT CPC 
9240 except 
education services for adults by 
means of radio or 
television 
broadcasting.  
 For EE: it also 
covers other adult 
education services 
not provided by 
the State)   
 CY, FI, MT, SE: Unbound  
 PL: Public system of education and of scholarships do 
not cover educational services supplied from abroad. 
 
2)   All Member States except CY, FI, MT, PL, SE: None 
   CY, FI, MT, SE: Unbound  
 PL: Public system of education and of scholarships do 
not cover educational services supplied  abroad. 
 
 except CY, FI, MT, SE: 
None  
  
 CY, FI, MT, SE: 
Unbound 
 2)  All Member States 
except CY, FI, MT, SE: 
None  
  
 CY, FI, MT, SE: 
Unbound 
 
 
 
 3)  All Member States ex cept CY, CZ, FI, HU, MT, SE, 
SK: None 
 
 CY, FI, MT, SE: Unbound  
 CZ: Foreign nationals may obtain authorization from 
competent authorities to establish and direct an 
education institution and to teach.  Condition of ensuring quality and level of education and suitability 
of school facilities. 
 3)   All Member States 
except CY, CZ, FI, MT, SE, SK: None 
 
 CY, FI, MT, SE: 
Unbound 
 
 CZ: None other than: 
majority of members of 
the Board must be of 
Czech nationality. 
 
 SK: None other than: 
majority of members of 
the Board have to be of Slovak citizenship.  
  HU: Establishment of schools is subject to licence from 
the local (or in case of high schools from the central) 
authorities. 
    
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 SK: Foreign nationals may obtain authorisation from 
competent authorities to establish and direct an 
education institution and to teach subject to complying with qualification and material requirements on 
establishment of such an institution. 
 4) ICT and BV :  
 All Member States except CY, FI, MT, SE: Unbound 
except as indicated in the horizontal section 
 
 CY, FI, MT, SE: Unbound. 4) ICT and BV ::  
 All Member States 
except CY, FI, LV, MT, 
PL, SE: Unbound except as indicated in 
the horizontal section  
  LV, PL: None 
 
  CY, FI, MT, SE: 
Unbound.  
  CSS :  
 All Member States:  Unbound    CSS
:  
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
  
 horizontal section 
 LV: None 
  
E. Other Education 
Services  (CPC 
929) 1) All Member States except CZ and SK: Unbound 
  CZ, SK: None  2)  All Member States except CZ and SK: Unbound    CZ and SK: None 1) All Member States 
except CZ and SK: 
Unbound 
 
 CZ, SK: None  
2)  All Member States   
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 3)  All Member States except CZ and SK: Unbound   
 CZ: Foreign nationals may obtain authorization from 
competent authorities to establish and direct an 
education institution and to teach.  Condition of 
ensuring quality and level of education and suitability 
of school facilities. 
 
 SK: Foreign nationals may obtain authorisation from 
competent authorities to establish and direct an 
education institution and to teach subject to complying 
with qualification and material requirements on establishment of such an institution. 
 
 except CZ and SK: 
Unbound 
 
 CZ, SK: None  
3)   All Member States 
except CZ and SK: 
Unbound  
 
 CZ: None other than: 
majority of members of 
the Board must be of Czech nationality. 
 
 SK: None other than: 
majority of members of 
the Board have to be of Slovak citizenship. 
 
 
 4)  ICT and BV : 
 All Member States except for CZ, SK: Unbound   
 CZ, SK: Unbound except as indicated in the horizontal 
section. 
 CSS
:  
 All Member States:  Unbound 4) ICT and BV :   
 All Member States 
except for CZ, SK: 
Unbound  
 CZ, SK: Unbound 
except as indicated in 
the horizontal section. CSS
:  
 All Member States:  
Unbound  
    
6.  ENVIRONMENTAL 
SERVICES 
 (SE: the offer does not     
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Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
include public works 
functions whether 
owned and operated by 
municipalities, state or federal governments or 
contracted out by these 
governments) 
A. Sewage Services   
 (All Member States 
 except EE: CPC 
9401; 
 EE: CPC 9401 
 contracted by 
private  industry) 1) All Member States except EE, LV, LT:  Unbound 
 EE, LV, LT: None 
2) All Member States except CY, FI, HU, MT,  PL: 
None 
 CY, FI, HU, MT, PL: Unbound 
3)  All Member States except CY, FI, HU, MT,  PL: 
None 
 CY, FI, HU, MT, PL: Unbound 
4) ICT and BV :  
 All Member States except CY, FI, HU, MT,  PL: 
Unbound except as indicated in the  horizontal section and 
subject to the following  limitations: 
CY, FI, HU, MT, PL: Unbound 1) All Member States 
except EE, LV, LT: 
Unbound 
 EE, LV, LT: None 2) All Member States 
except CY, FI, HU, MT, 
PL:  None 
 CY, FI, HU, MT, PL: 
Unbound 
3) All Member States 
except CY, FI, HU, MT, 
 PL: None 
 CY, FI, HU, MT, PL: 
Unbound 
4) ICT and BV
:  
 All Member States 
except CY, FI, HU, LV, 
MT,  PL: Unbound for except as indicated in the 
 horizontal section and 
subject to the following  limitations: 
 CY, FI, HU, MT, PL: 
Unbound 
 LV: None   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  CSS :  
 All Member States:  Unbound 
 
 
  CSS : 
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
 horizontal section 
 LV: None  
    
B. Refuse Disposal 
Services   
 (All Member 
States  except EE: CPC 
9402; 
 EE: CPC 9402 
contracted by 
private industry) 1) All Member States except EE, HU: Unbound 
 EE, HU: None 2) 3) All Member States except CY, MT, PL: 
 None 
 CY, MT, PL: Unbound 4) ICT and BV
:  
 All Member States except CY, MT, PL:  Unbound 
except as indicated in the horizontal  section 
 CY, MT, PL: Unbound 1) All Member States 
except EE, HU: Unbound 
 EE, HU: None 
2) 3) All Member States 
except CY, MT, PL:  None 
 CY, MT, PL: Unbound 
4) ICT and BV
:  
 All Member States 
except CY, FI, LV, MT, PL:  Unbound except as 
indicated in the horizontal 
 section 
 CY, MT, PL: Unbound 
 FI, LV: None  
  CSS :  
 All Member States:  Unbound 
  
 
  CSS : 
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the    
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  horizontal section 
 LV: None 
C. Sanitation and 
Similar Services 
 (CPC 9403) 1) All Member States except EE, HU, LT:  Unbound 
 EE, HU, LT: None 
2) 3) All Member States except CY, FI, MT, PL: 
 None 
 CY, FI, MT, PL: Unbound 
4) ICT and BV
:  
 All Member States except CY, FI, MT, PL: 
 Unbound except as indicated in the horizontal 
 section and subject to the following limitations: 
AT: commercial presence required 
CY, FI, MT, PL: Unbound 1) All Member States 
except EE, HU, LT: 
Unbound 
 EE, HU, LT: None 
2) 3) All Member States 
except CY, FI, MT, PL:  None 
 CY, FI, MT, PL: 
Unbound 
4) ICT and BV
:  
 All Member States 
except CY, FI, LV, MT, PL:  Unbound except as 
indicated in the horizontal 
 section and subject to 
the following limitations: 
CY, FI, MT, PL: 
Unbound  
LV: None  
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
  horizontal section 
 LV: None  
 Cleaning Services 
of Exhaust Gases  1) All Member States except EE, FI, LT, PL: 
 Unbound 1) All Member States 
except EE, FI, LT, PL:   
   S/C/W/273
 Page 175Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 (All Member Sates 
expect PL: 
CPC 9404 
 PL: part of CPC 
9404)  EE, FI, LT, PL: None 
2) All Member States except CY, CZ, HU, MT,  SK, 
SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 3) All Member States except CY, CZ, HU, MT,  SE, 
SK, SI: None 
 SE: Government owned monopoly for control 
services of exhaust-gas from cars and trucks.  
Such services must be  offered on a non-profit 
basis.  
      CY, CZ, HU, MT, SK, SI: Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ, HU, MT,  SK, 
SI: Unbound except as indicated in the  horizontal 
section and subject to the following  limitations: 
  AT: Commercial presence required 
CY, CZ, HU, MT, SK, SI: Unbound  Unbound 
 EE, FI, LT, PL: None 
2) All Member States 
except CY, CZ, HU, MT,  SK, SI: None 
 CY, CZ, HU, MT, SK, 
SI: Unbound 
3) All Member States 
except CY, HU, MT, SK, SI:  None 
 CY, HU, MT, SK, SI: 
Unbound 
4) ICT and BV
:  
 All Member States 
except CY, CZ, FI, HU, LV,  MT, PL, SK, SI: 
Unbound except as 
indicated in  the horizontal section 
LV, FI, PL: None  
CY, CZ, HU, MT, SK, 
SI: Unbound 
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States 
except EE, LV:  Unbound 
 EE: Unbound, except as 
provided in the   horizontal section 
 LV: None  
 Noise abatement 1) All Member States except EE, FI, LT, PL: Unbound 1) All Member States   
  S/C/W/273 
Page 176 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
services 
 (All Member Sates 
expect PL: 
CPC 9405 
 PL: part of CPC 
9405)   EE, FI, LT, PL: None  
2) 3) All Member States ex cept AT, EE, FI, LV,  LT, 
PL, SE: Unbound 
 AT, EE, FI, LV, LT, PL, SE: None 4) ICT and BV
:  
 All Member States except AT, FI, LV, LT, PL,  SE: 
Unbound 
 AT, EE, FI, LV, LT, PL, SE: Unbound except as 
 indicated in the horizontal section and subject to  the following limitations: 
        AT: commercial presence required 
 except EE, FI, LT, PL: 
Unbound 
  EE, FI, LT, PL: None  
2) 3) All Member States 
except AT, EE, FI, LV, 
 LT, PL, SE: Unbound 
 AT, EE, FI, LV, LT, 
PL, SE: None 
4) ICT and BV
:  
 All Member States 
except FI, LV, LT, PL, SE:  
 Unbound.  
 AT, EE, LT, SE: 
Unbound except as 
indicated in  the horizontal section 
 FI, LV, PL:  None 
 
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
  horizontal section 
 LV: None  
 Nature and 
Landscape Protection 
Services(All 
Member States except LT: CPC 1) All Member States except EE, FI: Unbound 
 EE, FI: None  
2) 3) All Member States ex cept CY, CZ, HU, MT,  PL, 
SK: None 1) All Member States 
except EE, FI: Unbound 
 EE, FI: None  
2) 3) All Member States 
except CY, CZ, HU, MT,   
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
9406 
 LT: CPC 9406 
other than destined 
to national parks)   CY, CZ, HU, MT, PL, SK: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, MT,  PL, 
SK: Unbound except as indicated in the  horizontal section and subject to the following  limitations: 
  AT: Commercial presence required 
CY, CZ, HU, MT, PL, SK:   Unbound  PL, SK: None 
 CY, CZ, HU, MT, PL, 
SK: Unbound 
4) ICT and BV
:   
 All Member States 
except CY, CZ, HU, FI, LV, 
 MT, PL, SK: Unbound 
except as indicated in the 
 horizontal section 
 FI, LV: None 
 CY, CZ, HU, MT, PL, 
SK:   Unbound 
  CSS :  
 All Member States:  Unbound  
 
  CSS
: 
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
 horizontal section 
 LV: None  
    
D. Other 
Environmental 
Protection 
Services (All 
Member States 
except PL: CPC 
9409 
 PL: Monitoring 
of environment. 
Consultancy related to the 1) All Member States except EE, FI, PL:  Unbound 
 EE, FI, PL: None   
2) 3) All Member States ex cept CY, CZ, HU, MT,  SK, 
SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, MT,  SK, 
SI: Unbound except as indicated in the  horizontal 
section and subject to the following  limitations: 1) All Member States 
except EE, FI, PL: 
 Unbound 
 EE, FI, PL: None   
2) 3) All Member States 
except CY, CZ, HU, MT, 
 SK, SI: None 
 CY, CZ, HU, MT, SK, 
SI: Unbound   
  S/C/W/273 
Page 178 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
environmental 
protection )   AT: Commercial presence required 
CY, CZ, HU, MT, SK, SI: Unbound 4) ICT and BV :  
 All Member States 
except CY, CZ, HU, FI, LV, 
 MT, PL, SK, SI: Unbound except as 
indicated in  the 
horizontal section  
FI, LV, PL: None 
CY, CZ, HU, MT, SK, 
SI: Unbound 
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States 
except EE, LV:  
Unbound 
 EE: Unbound, except as 
provided in the  
 horizontal section 
 LV: None  
     
   S/C/W/273
 Page 179Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
7.  FINANCIAL SERVICES SECTOR (first part) 52 
1.  Part of the EC (AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT , IE, LU, NL, PT, SE, SK and UK) undertakes commitments on Financ ial Services in accordance with 
the provisions of the "Understanding on Commitments in Financial Services" (the Understanding). These commitments are in the fo llowing section. Commitments on 
Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are not based on the Understanding and are in a sec ond section. 
2. These commitments are subject to the li mitations on market access and national treatme nt in the "all sectors" section of thi s schedule and to those relating to the 
subsectors listed below. 
3. The market access commitments in respect of modes (1) and (2) apply only to the transactions indicated in paragraphs B.3 and  B.4 of the market access section of the 
Understanding respectively, except for Hungary, for which they appl y only to the transactions indicated in paragraphs B.3 (a) a nd (b) and B.4 (a) and (b) respectively. 
4. Notwithstanding note 1. above, the ma rket access and national treatment commitments in respect of mode (4) on financial serv ices are those in the "all sectors" section 
of this schedule, except for the Czech Rep ublic, Hungary, the Slovak Republic and Swed en, in which case commitments are made in  accordance with the 
Understanding. 
5. The admission to the market of new financial services or products may be subject to the existence of, and consistency with, a regulatory framework aimed at achieving 
the objectives indicated in Article 2(a)  of the Financial Services Annex. 
6. As a general rule and in a non-discriminatory manner, financ ial institutions incorporated in a Member State of the Community  must adopt a specific legal form. 
7. CZ, SK: Notwithstanding note 1. above, th e purchase and acquisition of financial se rvices by public entities of the Czech Re public and of the Slovak Republic are 
governed in this schedule by Article XIII of the General Agreement on Trade in Services. 
8. HU: The transfer of information containing personal data, bank secret, securities secret and/or  business secret is not allow ed. 
9. HU: Insurance, banking, securities and collective investment management services should be performed by legally separate and  independently capitalised suppliers of 
financial services. 
10. HU: Legislation permitting market access of branches is cu rrently being prepared. Details and conditions to apply are still  being determined. It is intended to bind the 
effects of this legislation as soon as it has been adopted. 
11. HU: The board of a financial institution should include at l east two members, who are Hungarian citizens, residents in the meaning of the relevant foreign exchange 
regulations and have permanent residenc y in Hungary for at least one year. 
12. HU: Direct or indirect ownership or voting rights in a credit institution of a single shareholder other than credit institu tion, insurance company or investment firm cannot 
exceed 15%. 
                                                      
52 Unlike foreign subsidiaries, branches established directly in a Member State by a non-Community financial institution are not,  with certain limited exceptions, subject to 
prudential regulations harmonised at Community level which enable such subsidiaries to benefit from enhanced facilities to set up new establishments and to provide 
cross-border services throughout  the Community. Therefore, such branches receive an authorisatio n to operate in the territory o f a Member State under conditions equivalent to 
those applied to domestic financial institutions of that Member State, and may be required to satisfy a number of specific prud ential requirements such as, in the case of 
banking and securities, separate capitalisation and other solvency  requirements and reporting an d publication of accounts requi rements or, in the case of insurance, specific 
guarantee and deposit requirements, a separate capitalisation, and the localisation in the Member State concerned of the assets  representing the technical  reserves and at least  
  S/C/W/273 
Page 180 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
A. Insurance and Insurance-Related Services  
1. CZ: Monopoly rights as indicated in paragraph B.1 of the Unde rstanding: Compulsory motor third party liability insurance is provided by an exclusive supplier.53 
Compulsory health insurance is provided by licensed Czech owned suppliers only. 
2. SK: The following insurance services are provided by exclusiv e suppliers: Compulsory motor third party liability insurance, compulsory air transport insurance, the 
liability insurance of employer against injury or occupational disease have to be effected through the Slovak Insurance Company . The basic health insu rance is confined to 
the Slovak health insurance comp anies having a licence for provision of health in surance granted by the Ministry of Healthcare of the Slovak Republic according to the Act 
273/1994 Coll. of Law. Fund pension insurance schemes and sickness insurance are confined to the Social Insurance Company. Thes e exclusive service suppliers act in a 
manner consistent with obligations under Article II of the GATS and specific commitments. 
  
1) BE, EL, IE, LU, NL, UK: None 
 
AT: Promotional activity and intermediation on behalf of 
a subsidiary not established in the Community or of 
a branch not established in Austria (except for 
reinsurance and retrocession) are prohibited.  
AT: Compulsory air insurance can be underwritten only 
by a subsidiary established in the Community or by 
a branch established in Austria.  
1) BE, CZ, DK, DE, ES, 
FI, FR, EL, HU, IT, IE, LU, NL, PT, SE, SK, UK: 
None 
 
AT: Higher premium tax 
is due for insurance 
contracts (except for 
contracts on 
reinsurance and retrocession) which 
are written by a 
subsidiary not established in the 
Community or by a 
branch not  
Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, 
IE,IT, LU, NL, PT, SE, and UK) undertakes additional commitments as contained in the 
attachment. 
                                                      
one third of the solvency margin. Member Stat es may apply the restrictions indicated in this schedule only with regard to the d irect establishment from a third country of a 
commercial presence or to the prov ision of cross-border services from a third co untry;  consequently, a Member State may not ap ply these restrictions, including those 
concerning establishment, to third-country subsidiaries established in other Member States of the Community, unless these restr ictions can also be applied to companies or 
nationals of other Member States in  conformity with Community law. 
 
53 CZ: When monopoly rights concerning compulsory motor third party liability insurance are removed, providing this service will be open on a non-discriminatory basis to 
Czech established se rvice providers.  
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
established in 
Austria. Exception 
from the higher tax 
can be granted. 
 CZ: None other than: 
 Foreign financial services suppliers may establish an 
insurance compan y with the seat in the Czech 
Republic in the form of a joint stock company or may exercise insurance activity through their branches 
with registered office in the Czech Republic under 
the conditions established in the Insurance Industry Act.   
  Commercial presence and authorisation is required 
for the provider of insurance services: 
 - to provide such services including reinsurance, 
and 
 - to conclude intermediation contract with an 
intermediary aimed at the conclusion of insurance 
contract between the provider of insurance services and third party.   
  Authorisation is required for the intermediary in case 
of its intermediation activity to be exercised for a branch with registered o ffice in the Czech Republic.   
 DK: Compulsory air transport insurance can be 
underwritten only by firms established in the Community.   
 DK: No persons or companies (including insurance 
companies) may for business purposes in Denmark assist in effecting direct insurance for persons 
resident in Denmark, for Danish ships or for 
property in Denmark, other than insurance companies licensed by Danish law or by Danish 
competent authorities.    
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary established in the 
Community or by a branch established in Germany.   
 DE: If a foreign insurance company has established a 
branch in Germany, it may conclude insurance contracts in Germany relating to international 
transport only through the branch established in 
Germany.   
 ES, IT: Unbound for the actuarial profession.   
 FI: Only insurers having their head office in the 
European Community or having their branch in Finland may offer insurance services as referred to 
in sub-paragraph 3 (a) of the Understanding.   
 FI: The supply of insurance br oker services is subject to 
a permanent place of business in the European 
Community.   
 FR: Insurance of risks relating to ground transport may 
be carried out only by insurance firms established in 
the Community.   
 HU: Direct insurance (life and non-life)  
 Only entrepreneurs pursuing international business 
activity specified in the legal rules on foreign exchange are allowed to purchase services. Only 
insurance events occurring abroad can be insured.   
 IT: Insurance of risks relating to c.i.f. exports by 
residents in Italy may be underwritten only by 
insurance firms established in the Community.   
 IT: Transport insurance of goods, insurance of vehicles 
as such and liability insurance regarding risks 
located in Italy may be underwritten only by 
insurance companies established in the Community. This reservation does not apply for international 
transport involving imports into Italy.    
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 PT: Air and maritime transport insurance, covering 
goods, aircraft, hull and liability can be 
underwritten only by firms established in the EC; 
only persons or companies established in the EC may act as intermediaries for such insurance 
business in Portugal.   
 SK: Commercial presence is required for supply of: 
 - the life insurance of persons with permanent 
residence in the Slovak Republic; 
 - the insurance of property on the territory of the 
Slovak Republic; 
 - the insurance of liability for loss or damage 
caused by the activity of natural persons and 
juridical persons on the territory of the Slovak Republic; 
 - air and maritime insu rance, covering goods, 
aircraft, hull and liability.   
 SE: The supply of direct insurance is allowed only 
through an insurance service supplier authorised in Sweden, provided that th e foreign service supplier 
and the Swedish insurance company belong to the 
same group of companies or have an agreement of cooperation between them.   
 2) BE, ES, FI, EL, IE, LU, NL, SE UK: None 
AT: Promotional activity and intermediation on behalf of 
a subsidiary not established in the Community or of 
a branch not established in Austria (except for 
reinsurance and retrocession) are prohibited. 
AT: Compulsory air insurance can be underwritten only 
by a subsidiary established in the Community or by 
a branch established in Austria. 2) BE, CZ, DK, DE, ES, 
FI, FR, EL, HU, IT, IE, LU, NL, PT, SE, SK, UK: 
None 
 
AT: Higher premium tax 
is due for insurance 
contracts (except for contracts on 
reinsurance and   
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
retrocession) which 
are written by a 
subsidiary not 
established in the Community or by a 
branch not 
established in 
Austria. Exception 
from the higher tax can be granted. 
 CZ: None other than: 
 Insurance services as defined below may not be 
purchased abroad. 
 - The life insurance of persons with permanent 
residence in the Czech Republic, 
 - the insurance of property on the territory of the 
Czech Republic, 
 - the insurance of liability for loss or damage 
caused by the activity of natural and legal persons on the territory  of the Czech Republic.   
 DK: Compulsory air transport insurance can be 
underwritten only by firms established in the Community.   
 DK: No persons or companies (including insurance 
companies) may for business purposes in Denmark assist in effecting direct insurance for persons 
resident in Denmark, for Danish ships or for 
property in Denmark, other than insurance companies licensed by Danish law or by Danish 
competent authorities.   
 DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary established in the 
Community or by a branch established in Germany.    
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 DE: If a foreign insurance company has established a 
branch in Germany, it may conclude insurance 
contracts in Germany relating to international 
transport only through the branch established in Germany.   
 FR: Insurance of risks relating to ground transport may 
be carried out only by insurance firms established in 
the Community.   
 HU: Direct insurance (life and non-life)  
 Only entrepreneurs pursuing international business 
activity specified in the legal rules on foreign exchange are allowed to purchase services. Only 
insurance events occurring abroad can be insured.   
 IT: Insurance of risks relating to c.i.f. exports by 
residents in Italy may be underwritten only by 
insurance firms established in the Community.   
 IT: Transport insurance of goods, insurance of vehicles 
as such and liability insurance regarding risks 
located in Italy may be underwritten only by insurance companies established in the Community. 
This reservation does not apply for international 
transport involving imports into Italy.   
 PT: Air and maritime transport insurance, covering 
goods, aircraft, hull and liability can be 
underwritten only by firms established in the EC; only persons or companies established in the EC 
may act as intermediaries for such insurance 
business in Portugal.   
 SK: Insurance services covered by mode (1), except 
insurance of air and mariti me transport, covering 
goods, aircraft, hull and liability above may not be purchased abroad.   
 3) DK, DE, HU, LU, NL, UK: None 3) AT, BE, CZ, DK, DE, 
ES, FR, EL, HU, IT, IE,   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
AT: The licence for branch of fices 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 st ock company or a mutual 
insurance association. 
BE: Any public bid to acquire Belgian securities made 
by or on behalf of a person, company or institution 
outside the jurisdiction of one of the Member States of the European Community shall be submitted to 
the authorisation of the Minister of Finance. 
CZ: None other than: 
 Foreign financial services suppliers may establish an 
insurance compan y with the seat in the Czech 
Republic in the form of a joint stock company or may exercise insurance activity through their branches 
with registered office in the Czech Republic under 
the conditions established in the Insurance Industry Act. LU, NL, PT, UK: None 
 
FI: The general agent of 
the foreign insurance company shall have 
his place of residence 
in Finland, unless the 
company has its head 
office in the European 
Community. 
SE: Non-life insurance 
undertakings not 
incorporated in 
Sweden conducting business in Sweden 
are - instead of being 
taxed according to the net result - 
subject to taxation 
based on the premium income 
from direct insurance 
operations. 
SE: A founder of an 
insurance company 
shall be a natural 
person resident in the 
European Community or a legal 
entity incorporated in 
the European Community. 
SK: The majority of the 
management board of  
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
an insurance 
company has to be 
domiciled in the 
Slovak Republic. 
  Commercial presence and authorisation is required 
for the provider of insurance services: 
 - to provide such services including reinsurance, 
and 
 - to conclude intermediation contract with an 
intermediary aimed at the conclusion of insurance 
contract between the provider of insurance services and third party.   
  Authorisation is required for the intermediary in case 
of its intermediation activity to be exercised for a branch with registered o ffice in the Czech Republic.   
 ES: Before establishing a br anch or agency in Spain to 
provide certain classes of insurance, a foreign 
insurer must have been authorised to operate in the 
same classes of insurance in  its country of origin for 
at least five years.   
 ES, EL: The right of establishment does not cover the 
creation of repres entative offices or other permanent 
presence of insurance companies, except where 
such offices are established as agencies, branches or 
head offices.   
 FI: The managing director, at least one auditor and at 
least one half of the promoters and members of the 
board of directors and the supervisory board of an insurance company shall have their place of 
residence in the European Community, unless the 
Ministry of Social Affairs and Health has granted an exemption.   
 FI: Foreign insurers cannot get a licence in Finland as a 
branch to carry on statutory social insurances    
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
(statutory pension insura nce, statutory accident 
insurance). 
 FR: The establishment of bran ches is subject to a special 
authorisation for the representative of the branch.   
 IT: Access to actuarial profession through natural 
persons only. Professional associations (no 
incorporation) among natural persons permitted.   
 IT: The authorisation of the establishment of branches 
is ultimately subject to the evaluation of supervisory 
authorities.   
 IE: The right of establishment does not cover the 
creation of representative offices.   
 PT: Foreign companies may carry out insurance 
intermediation in Portugal only through a company formed in accordance with  the law of a Community 
Member State.   
 PT: In order to establish a branch in Portugal, foreign 
companies need to demonstrate prior operational 
experience of at least five years.   
 SE: Foreign companies may only establish as a 
subsidiary or through a resident agent.   
 SE: Insurance broking undertakings not incorporated in 
Sweden may establish a commercial presence only 
through a branch.   
 SK: License is required for provision of insurance 
services.  Foreign national may establish an 
insurance company with the seat in the Slovak 
Republic  in the form of a joint stock company or 
may conduct insurance business through their 
subsidiaries with registered office in the Slovak 
Republic under the general conditions established in 
the Law on Insurance . Insurance business means 
insurance activity in cluding brokerage and 
reinsurance activity.    
   S/C/W/273
 Page 189Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  Intermediation activity aimed at the conclusion of 
an insurance contract between third party and the 
insurance company may be provided by natural or 
juridical persons who are domiciled in the Slovak Republic for the benefit of the insurance company 
having the license of the Insurance Supervisory 
Authority.   
  Intermediation contract aimed at conclusion of an 
insurance contract by third party with the insurance 
company may be concluded by domestic or foreign 
insurance company only af ter a license had been 
granted b y the Insurance Supervisory Authority.    
  The financial resources of specific insurance funds 
of licensed insurance operators derived from 
insuring or reinsuring policy holders with residence 
or registered office in the Slovak Republic must be 
deposited in a resident bank in the Slovak Republic 
and may not be transferred abroad.    
 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK  .Unbound except as indicated in the 
horizontal section and subject  to the following specific 
limitation: 
EL: A majority of the members of the board of directors 
of a company established in Greece shall be 
nationals of one of the Member States of the 
Community. 
 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, 
FI, FR, EL, HU, IT, IE, LU, NL, PT, SE, SK, UK 
Unbound except as 
indicated in the horizontal section and subject to the 
following specific 
limitations: 
AT: The management of a 
branch office must 
consist of two natural persons resident in 
Austria. 
DK: The general agent of 
an insurance branch 
will need to have   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
resided in Denmark 
for the last two years 
unless being a 
national of one of the Member States of the 
Community. The 
Minister of Business 
and Industry may 
grant exemption. 
  DK: Residency 
requirement for managers and the 
members of the board 
of directors of a company. However, 
the Minister of 
Business and 
Industry may grant 
exemption from this requirement. 
Exemption is granted 
on a non-discriminatory 
basis. 
ES, IT: Residence 
requirement for 
actuarial profession.  
 CSS  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, NL, 
PT, SE, SK, UK: Unbound 
 CSS 
AT, BE, CZ, DK, DE, ES, 
FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK: Unbound   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
B. Banking and Other Financial Services (excluding insurance) 
1. CZ: Non-central bank currency issue serv ices, trading of derivative products and of bullion, money broking, settlement and c learing services for derivative products, 
and advisory, intermediation and other auxiliary financial services relating to these activities are not committed. 
2. SK: Trading of derivative products and of bullion, money broking, and intermediation are not committed. 
 1)54 AT,  DK, DE, ES, FI, FR, EL, HU, LU, NL, PT, SE , 
UK: None 
BE: Establishment in  Belgium  is required for the 
provision of investment advisory services. 
CZ: Unbound for trading of transferable securities and of 
other negotiable instruments and financial assets, 
participation in issues of all kinds of securities, asset management, and settlement and clearing 
services for financial assets. 
 None other than:  Only Czech established banks and branches of 
foreign banks having a corresponding licence may: 
 - provide deposit services; 
 - trade in foreign exchange assets; 
 - effect non-cash cr oss-border payments. 1) AT, BE, CZ, DK, DE, 
ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK , 
UK: None 
 Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, 
IT, IE, LU, NL, PT, SE, and UK) undertakes 
additional commitments as contained in the 
attachment. 
  Foreign exchange permit issued by the Czech 
National Bank or Ministry of Finance is required in case of Czech non-bank residents for:  
 (a) opening and funding of an account abroad by 
Czech residents, 
 (b) capital payments abroad (except FDI),   
                                                      
54 IT: Provision and transfer of financial information and financ ial data processing entailing trading of financial instruments m ay be prohibited where the protection of 
investors is likely to be seriously prejudiced. Only authorised banks and investment firms must comply with conduct of business  rules in providing investment advice 
concerning financial instruments and advice to undertakings on capital structure, industrial strategy and related matters, and advice and service relating to mergers and 
acquisition of undertakings. Advisory activity should not include asset management.  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  (c) granting financial credits and guarantees, 
 (d) operations in financial derivates,   
  (e) purchase of foreign securities except for the 
cases as described by the Foreign Exchange Act,   
  (f) issue of foreign securities for public and non-
public trade in the Czech Republic or their 
introduction on the domestic market.   
 IT: Unbound for "promotori di servizi finanziari" 
(financial salesmen).   
 IE: The provision of investment services or investment 
advice requires either (IT) authorisation in Ireland, which normally requires that the entity be 
incorporated or be a partnership or a sole trader, in 
each case with a head/registered office in Ireland (authorisation may not be required in certain cases, 
e.g. where a third country service provider has no 
commercial presence in Ireland and the service is 
not provided to private individuals), or (II) 
authorisation in another Member State in accordance with the EC Investment Services 
Directive.   
 SK: Unbound for trading of transferable securities and of 
other negotiable instruments and financial assets, 
participation in issues of all kinds of securities, asset 
management, and settlement and clearing services for financial assets.   
  None other than: 
 (i) Deposit services are confined to the domestic 
banks and branches of foreign banks in the Slovak 
Republic.   
  (ii) Only authorised domestic banks, branches of 
foreign banks in the Sl ovak Republic and persons 
possessing a foreign exchange license may trade 
in foreign exchange assets. Only stock exchange    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
members can trade on the Bratislava Stock 
Exchange. Residents can trade on the RM-System 
Slovakia without any limitation and non-residents 
only through security dealers. 
  (iii) Non-cash cross-border payments may be effected 
only by authorised domestic banks and branches 
of foreign banks in the Slovak Republic.   
  (iv) Foreign exchange li cence issued by the National 
Bank of Slovakia is required for: 
 (a) opening an account abroad by a Slovak non-bank 
resident, except for the natural persons during their stay abroad;   
  (b) capital payments abroad; 
 (c) obtaining financial credit from a foreign exchange 
non-resident; except credit s from abroad accepted 
by residents with a repayment period of more 
than 3 years and loans granted between natural 
persons for non-business activities.   
  (v) Export and import of the Slovak currency and 
foreign exchange in cash exceeding value of 150 
ths SKK and bullion, is subject to reporting 
requirement.   
  (vi) Foreign exchange permission or licence granted 
by foreign exchange authorities is required for a 
deposit of financial assets by resident abroad.   
  (vii)Only foreign exchange entities established in the 
Slovak Republic can grant and obtain guarantees 
and liabilities according to determined limit and    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
provisions of the National Bank of Slovakia. 
 2)55 AT, BE, DK, ES, FR, , HU, IT, IE, LU, NL, PT, SE: 
None 
CZ: Unbound for asset management. 
 None other than:  Only Czech established banks and branches of 
foreign banks having a corresponding licence may: 2) AT, BE, CZ, DK, DE, 
ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: 
None  
  - provide deposit services; 
 - trade in foreign exchange assets; 
 - effect non-cash cr oss-border payments.   
  Foreign exchange permit issued by the Czech 
National Bank or Ministry of Finance is required in 
case of Czech non-bank residents for:   
  (a) opening and funding of an account abroad by 
Czech residents, 
 (b) capital payments abroad (except FDI), 
 (c) granting financial credits and guarantees,   
  (d) operations in financial derivates, 
 (e) purchase of foreign securities except for the 
cases as described by the Foreign Exchange Act,   
  (f) issue of foreign securities for public and non-
public trade in the Czech Republic or their introduction on the domestic market.   
 DE: Issues of securities denominated in Deutschmarks 
can be lead managed only by a credit institution, subsidiary or branch, established in Germany.   
 FI: Payments from governmental entities (expenses)   
                                                      
55 IT: Authorised persons enabled to conduct collective asset mana gement are deemed responsible for any investment activity condu cted by their delegated advisers (Collective 
asset management, excluding UCITS).  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
shall be transmitted through the Finnish Postal Giro 
system, which is maintained by the Postipankki Ltd. 
Exemption from this requirement may be granted 
on special reason by the Ministry of Finance. 
 EL: Establishment is required for the provision of 
custodial and depository services involving the 
administration of interest and principal payments 
due on securities issued in Greece.   
 SK: Unbound for asset management. 
 None other than: 
 (i) Deposit services are confined to the domestic 
banks and branches of foreign banks in the Slovak 
Republic.   
  (ii) Only authorised domestic banks, branches of 
foreign banks in the Sl ovak Republic and persons 
possessing a foreign exchange license may trade 
in foreign exchange assets. Only stock exchange 
members can trade on the Bratislava Stock 
Exchange. Residents can trade on the RM-System Slovakia without any limitation and non-residents 
only through security dealers.   
  (iii) Non-cash cross-border payments may be effected 
only by authorised domestic banks and branches 
of foreign banks in the Slovak Republic.   
  (iv) Foreign exchange li cence issued by the National 
Bank of Slovakia is required for: 
 (a) opening an account abroad by a Slovak non-bank 
resident, except for the natural persons during their stay abroad;   
  (b) capital payments abroad; 
 (c) obtaining financial credit from a foreign exchange 
non-resident; except credit s from abroad accepted 
by residents with a repayment period of more    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
than 3 years and loans granted between natural 
persons for non-business activities. 
  (v) Export and import of the Slovak currency and 
foreign exchange in cash exceeding value of 150 
ths SKK and bullion, is subject to reporting requirement.   
  (vi) Foreign exchange permission or licence granted 
by foreign exchange authorities is required for a deposit of financial assets by resident abroad.   
  (vii)Only foreign exchange entities established in the 
Slovak Republic can grant and obtain guarantees and liabilities according to determined limit and 
provisions of the National Bank of Slovakia.   
 UK: Sterling issues, including privately led issues, can be 
lead managed only by a firm established in the 
European Community.   
 3) 56 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: 
- The establishment of a specialised management 
company is required to perform the activities of 
management of unit trusts and investment 
companies (Articles 6 and 13 of UCITS Directive, 85/611/EEC). 
- Only firms having their registered office in the 
Community can act as depositories of the assets of investment funds (Articles 8.1 and 15.1 of the 
UCITS Directive, 85/611/EEC). 
AT: Only members of the Austrian Stock Exchange may 
engage in securities trading at the Stock Exchange. 
AT: For trading in foreign exchange and foreign 
currency authorisation of the Austrian National 3) AT, BE, CZ, DK, DE, 
ES, FI, EL, IE, LU, NL, 
PT,  SK, UK: None 
FR: In addition to French 
credit institutions, 
issues denominated in French francs may 
be lead managed only 
by French subsidiaries (under 
French law) of 
non-French banks which are authorised, 
based on sufficient 
means and commitments in Paris 
of the candidate  
                                                      
56 HU: Except Országos Takarékpénztár és Kereskedelmi Bank Rt., wh ere long-term State ownership will be kept at a minimum of 25%+ 1 vote.  
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Bank is required. 
AT: Mortgage bonds and municipal bonds may be issued 
by banks specialised and authorised for this activity. French subsidiary of 
a non-French bank. 
These conditions 
apply to lead banks running the books. A 
non-French bank may 
be, without 
restrictions or 
requirement to establish, jointly-lead 
or co-lead manager of 
Eurofranc bond issue. 
IT: Representative offices 
of foreign 
intermediaries cannot carry out activities 
aimed at providing 
investment services. 
SE: A founder of a 
banking company 
shall be a natural person resident in the 
European 
Community or a foreign bank. A 
founder of a savings 
bank shall be a 
natural person 
resident in the European 
Community. 
 AT: For carrying out services of pension fund 
management a specialised company only for this 
activity and incorporated as a stock company in Austria is required.   
 BE: Any public bid to acquire Belgian securities made 
by or on behalf of a person, company or institution    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
outside the jurisdiction of one of the Member States 
of the European Community shall be submitted to 
the authorisation of the Minister of Finance. 
 CZ: None other than: 
 Banking services may be provided only by Czech 
established banks or branches of foreign banks 
having a licence granted by the Czech National Bank 
in agreement with the Ministry of Finance.   
  The granting of the licence is based on the 
consideration of criteria which are applied 
consistently with GATS. Mortgage loan services may be provided only by C zech established banks.   
  Banks may be established as joint stock companies 
only. The purchase of shares of existing banks is subject to prior approval of the Czech National Bank.   
  Securities may be traded publicly only if relevant 
authorisation has been granted and prospectus 
covering the security has been approved.   
  The authorisation shall not be granted if public 
trading in securities is in conflict with the interests of 
investors, is inconsistent with the government 
financial policy or if it does not conform with the financial market requirements. 
57   
  The establishment and activities of securities dealers, 
stockbrokers, of the Stock Exchange or organisers of an over-the-counter market, investment companies 
and investment funds are subject to authorisation 
granting of which is related to qualifications, personal integrity, management and material 
requirements.   
  Settlement and clearing services for all kinds of 
payments are monitored and reviewed by the Czech   
                                                      
57 CZ: Legislation covering the abolition of the criterion of fina ncial market requirements is now being discussed in the Parliam ent.  
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
National Bank to ensure their smooth and 
economical operation. 
 DK: Financial institutions may engage in securities 
trading on the Copenhagen Stock Exchange only 
through subsidiaries incorporated in Denmark.   
 ES: Financial institutions may engage in securities 
trading in securities listed on an official stock 
exchange or in the government securities market only through securities firms incorporated in Spain.   
 FI: At least one half of the founders, the members of the 
board of directors, the supervisory board and the 
delegates, the managing director, the holder of the 
procuration and the person entitled to sign in the 
name of the credit institution shall have their place 
of permanent residence in the European 
Community, unless the Ministry of Finance 
grants an exemption.  Exemptions from these 
requirements may be granted by the Financial 
Supervision Authority  .At least one auditor shall 
have his place of  permanent residence in the 
European Community.   
 FI: The broker (individual person) on derivative 
exchange shall have his place of residence in the 
European Community. Exemption from this 
requirement may be granted under the conditions set by the Ministry of Finance.   
 FI: Payments from governmental entities (expenses) 
shall be transmitted through the Finnish Postal Giro System, which is maintained by the Postipankki 
Ltd. Exemption from this requirement may be 
granted on special reason by the Ministry of Finance.   
 EL: Financial institutions may engage in the trading of 
securities listed on the Athens Stock Exchange only through stock exchange firms incorporated in    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Greece. 
 EL: For the establishment and operations of branches a 
minimum amount of foreign exchange must be 
imported, converted into drachmas and kept in 
Greece as long as a fore ign bank continues to 
operate in Greece:   
  - Up to four (4) branches this minimum is 
currently equal to half of the minimum amount of share capital required for a credit institution 
to be incorporated in Greece;   
  - For the operation of additional branches the 
minimum amount of capital must be equal to the 
minimum share capital required for a credit 
institution to be inco rporated in Greece.   
 IT: In providing the activity of door-to-door selling, 
intermediaries must utilise authorised financial 
salesmen resident within the territory of a Member 
State of the European Communities.   
 IT: Clearing and settlement of securities may be 
conducted only by the o fficial clearing system. A 
company authorised by the Bank of Italy in 
agreement with Consob could be entrusted with the activity of clearing, up to the final settlement of 
securities.   
 IT: The public offer of securities (as provided for under 
Art. 18 of Law 216/74) other than shares, debt 
securities (including convertible debt securities) can 
only be made by Italian limited companies, foreign companies duly authorised, public bodies or 
companies belonging to local authorities whose 
assigned capital is not below Lit 2 billion.   
 IT: Centralised deposit, custody and administration 
services can be provided on ly by the Bank of Italy 
for Government securities, or by Monte Titoli SpA for shares, securities of a participating nature and    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
other bonds traded in a regulated market. 
 IT: In the case of collective investment schemes other 
than harmonised UCITS under the directive 
85/611/EEC, the trustee/ depositary is required to 
be incorporated in Italy or in another Member State of the European Community, being established 
through a branch in Italy.  Only banks, insurance 
companies, securities investment companies having their legal head office in the European Community 
may carry out activity of pension fund resources 
management. Management companies (closed-end funds and real estate funds)  are also required to be 
incorporated in Italy.   
 IE: In the case of collective investment schemes 
constituted as unit trusts and variable capital 
companies (other than undertakings for collective 
investment in transferable  securities, UCITS), the 
trustee/depositary and management company is 
required to be incorporated in Ireland or in another Member State of the Community. In the case of an 
investment limited partnership, at least one general 
partner must be incorporated in Ireland.   
 IE: To become a member of a stock exchange in 
Ireland, an entity must either (I) be authorised in 
Ireland, which requires that it be incorporated or be a partnership, with a head/registered office in 
Ireland, or (II) be authorised in another Member 
State in accordance with the EC Investment Services Directive.   
 IE: The provision of investment services or investment 
advice requires either (I) authorisation in Ireland, which normally requires that the entity be 
incorporated or be a partnership or a sole trader, in 
each case with a head/registered office in Ireland (the supervisory authority may also authorise 
branches of third country entities), or (II) 
authorisation in another Member State in    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
accordance with the EC Investment Services 
Directive. 
 PT: The establishment of non-EC banks is subject to an 
authorisation issued, on a case-by-case basis, by the 
Minister of Finance. The establishment has to contribute to increase the national banking system's 
efficiency or has to produce significant effects on 
the internationalisation of the Portuguese economy.   
 PT: The services of venture capital may not be provided 
by branches of venture capital companies having 
their head office in a non- EC country. Broker-dealer 
services on the Lisbon Stock Exchange may be 
provided by broker and dealer companies 
incorporated in Portugal or by branches of investment firms authorised in another EC country 
and authorised in their home country to provide 
those services. Broker and dealer services in the 
Oporto Derivatives Exchange and in the OTC 
market may not be provided by branches of non-EC broker/dealer companies. Pension fund management 
may be provided only by co mpanies incorporated in 
Portugal and by insurance companies established in Portugal and authorised to take up the life insurance 
business.   
 SK: Banking services may be provided only by domestic 
banks or branches of foreign banks authorised by the 
National Bank of Slovakia upon the agreement with 
the Ministry of Finance. The granting of authorisation is based on the consideration of criteria 
relating, in particular, to capital endowment 
(financial strength) professional qualifications, integrity and competence of the management of the 
projected bank activities. Banks are legal entities 
incorporated in the Slovak Republic, established as joint-stock companies or public (State-owned) 
financial institutions. 
 The purchase of shares e xpressing interest in the    
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Treatment Additional Commitments 
equity capital of existi ng commercial bank from the 
determined limit is subject to prior approval of the 
National Bank of Slovakia. 
  Investment services in the Slovak Republic can be 
provided by banks, investment companies, investment funds and security dealers which have 
legal form of joint-stock company with equity capital 
according to the law. Forei gn investment company or 
investment fund must obtain an authorisation from 
Ministry of Finance for selling its securities or 
investment certificate units on the territory of the Slovak Republic according to the Law. For issue of 
debt securities the permission of the Ministry of 
Finance is required either for the issue inland or abroad.   
  Securities may be issued and traded only after a 
permission by the Ministry of Finance has been 
granted for public trading according to the Securities 
Act. The business of security dealer, stockbroker or organiser of an over-the counter market is subject to 
authorisation of the Ministry of Finance. Settlement 
and clearing services for all kinds of payments are regulated by National Bank of Slovakia.   
  Settlement and clearing services relating to change of 
physical property of securities  are recorded in Centre 
of Securities (Clearing and Settlement House for 
Securities). Centre of Securities may provide only 
transfers on the property accounts of security owners. Cash part clearing and settlement goes through 
Banking Clearing and Settlement House - (where the 
National Bank of Slovakia is major shareholder) for Bratislava Stock Exchange, joint-stock company or 
through Jumbo account for RM-System Slovakia.   
 UK: Inter-dealer brokers, which are a category of 
financial institutions dealing in Government debt, 
are required to be established in the European 
Community and separately capitalised.    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 SE: Undertakings not incorporated in Sweden may 
establish a commercial presence only through a 
branch, and in case of banks, also through a 
representative office.   
 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK: Unbound ex cept as indicated in the 
horizontal section and subject  to the following specific 
limitations: 
FR: Sociétés d'investissement à capital fixe: condition of 
nationality for the presid ent of the Board of 
Directors, the Directors-Ge neral and no less than 
two thirds of the administrators, and also, when the securities firm has a Supervisory Board or Council, 
for the members of such board or its 
Director-General, and no le ss than two thirds of the 
members of the supervisory Council. 4) 
ICT and BV
 
AT, BE, CZ, DK, DE, ES, 
FI, FR, EL, HU, IT, IE, LU, NL, PT, SE, SK, UK : 
Unbound except as 
indicated in the horizontal section and subject to the 
following specific 
limitations: 
IT: Condition of 
residence within the 
territory of a Member 
State of the European 
Communities for "promotori di servizi 
finanziari" (financial 
salesmen). 
  
 EL: Credit institutions should name at least two persons 
who are responsible for the operations of the institution. Condition of residency applies to these 
persons.   
  CSS :  
 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, UK: Unbound 
   CSS :  
 AT, BE, CZ, DK, DE, 
ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: Unbound 
    
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Treatment Additional Commitments 
7. FINANCIAL SERVICES SECTOR (second part)58 
1. The commitments on Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are in the following section.  
2. CY: It is understood that this schedule should be read in c onjunction with the horizontal commitments applicable to all sect ors/subsectors submitted by Cyprus in its 
Schedule of Specific Commitments to the GATS and with the List of Article II (MFN) Exemptions. 
3. CY: The following general conditions and qualifications would a pply even where no limitations or conditions are stated in th e schedule:  
  (i) Consideration of national security and public policy objectives; 
  (ii) This schedule does not in any way pertain to services supplied in the exercise of government functions. Also, it does no t affect measures pertaining to trade in goods 
which may constitute inputs to a scheduled service or other services. In  addition, limitations on ma rket access or national tre atment in respect of services which may 
constitute inputs to or be used to supply a scheduled service, shall continue to apply. 
4. CY: The laws and regulations mentioned in this schedule shoul d not be construed as an exhaus tive reference to all laws, and regulations governing the financial sector. The 
transfer, for example, of information containing personal data, ba nk secret or any business secret is not allowed. Such transfe r is subject to domestic laws on protection of 
confidentiality of information of banks' customers. Furthermore,  it is noted that non-discriminatory qualitative measures perta ining to technical standards, public health and 
environmental considerations, licensing, prudential considerati on, professional qualifications and competency requirements have  not been listed as conditions or limitations 
to market access and national treatment. 
5. CY: Unregulated financial services and products and the admissi on to the market of new financial services or products, may b e subject to the existence or the introduction 
of a regulatory framework aimed at achieving the objectives i ndicated in Article 2(a) of th e Financial Services Annex. 
6. CY: Due to exchange controls operative in Cyprus: 
   - residents are not permitted to purchase banking services which may involve transfer of funds abroad, while they are physic ally abroad; 
   - loans to non-residents/foreigners or non-resident c ontrolled companies require approval from the Central Bank; 
   - acquisition of securities by non-residents also requires permission from the Central Bank;  
   - dealings in foreign currency may be  carried out only through banks  which have been accorded "Authorised Dealer" status fro m the Central Bank. 
7. MT: For mode (3) commitments, under exchange control legisl ation non-residents wishing to supply any services through the re gistration of a local company may do so 
with the prior permission of the Central Bank of Malta. Companie s with the participation of non-re sident legal or natural perso ns require a minimum share capital of 
10,000 Maltese Liri of which 50% has to be paid up. The non-resident  percentage share of the equity is to be paid for with fund s emanating from abroad. Companies with 
non-resident participation must apply for a permit from the Minist ry of Finance to acquire premises under the appropriate legis lation.. 
8. MT: For mode (4) commitments, the requirements of Maltese le gislation and regulations regard ing entry, stay, acquisition of real property, work and social security 
measures shall continue to apply, including regulations concerni ng period of stay, minimum wages as well as collective wage agr eements. Entry, work and residence 
permits are granted at the discretion of the Government of Malta. 
 
                                                      
58 PL: Prudential regulations in the financial sector are being el aborated in Poland. They may require alteration of the presentl y existing rules as well as preparation of the new 
laws. Their application will be done in accordance with the prov isions of the Annex on Financial Services, paragraph 2 – Domest ic Regulation sub-paragraph 1.  
  S/C/W/273 
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
9. MT: For modes (1) and (2) commitments, exchange control legisl ation allows a resident to transfer abroad annually for portfo lio investment up to Lm 5,000. Amounts in 
excess of Lm 5,000 are subject to exchange control permission. 
10. MT: Residents may borrow from overseas without the need to obt ain exchange control approval if the borrowing is for a perio d exceeding three years. Such borrowings 
have however to be registered with the Central Bank. 
11. SI: The admission to the market of new financial services or products may be subject to the existence of, and consistency w ith, a regulatory framework aimed at 
achieving the objectives indicated in Article 2.(a) of the Annex on Financial Services.  
12. SI: As a general rule and in a non-di scriminatory manner, financial institutions incorporated in the Republic of Slovenia m ust adopt a specific legal form. 
13. SI: Insurance and banking activities should be performe d by legally separate suppliers of financial services. 
14. SI: Investment services can be provided only through banks and investment firms. 
A. Insurance and Insurance-Related Services  
1. EE: Compulsory social secur ity services are not committed. 
2. LV: (i), (ii) (3): As a general rule and in non-discrimina tory manner, foreign insurance institutions must adopt a specific legal form - joint-stock company. The right to 
establish foreign branches directly will be introduced by the 31 December 2002. 
3. LV: (iii) (3): Intermediary can be only natural person (no na tionality requirement) and can provide service on behalf of ins urance company having the authorisation from 
Insurance Supervisory Authority in Latvia. 
4. LT: All subsectors: Insurance companies are not allowed to provide both life and non-life insurance. Separate incorporation is required for those two types (a) and (b). 
(i) Direct insurance 
(including co-
insurance): 
 
(a) life 
 (b) non-life 
 
 (ii) Reinsurance and 
retrocession 
  
(iii) Insurance 
intermediation, such as brokerage 1) 
CY: 
Life insurance
 
No insurer can offer life insurance services in the Republic 
of Cyprus unless licensed as an insurer by the 
Superintendent of Insuran ce, in accordance with the 
Insurance Companies Laws. 
Non-life insurance  
No insurer can offer non-life insurance services (except 
Marine, Aviation and Transit) in the Republic of Cyprus 
unless licensed as an insurer by the Superintendent of 
Insurance, in accordance with  the Insurance Companies 
Laws. 1) 
CY, EE, LV, LT: 
None. MT: 
Life insurance, non-life 
insurance and reinsurance 
and retrocession  
None. 
Insurance intermediation 
and services auxiliary to 
insurance  
Unbound.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
and agency 
 
CY: Not committed. 
  
 
(iv) Services auxiliary 
to insurance, such 
as consultancy, actuarial, risk 
assessment and 
claim settlement services 
 
CY: Not committed. 
PL: Not committed. Reinsurance and retrocession
 
Any foreign reinsurer approved by the Superintendent of 
Insurance (on prudential criteria) may offer reinsurance or 
retrocession services to insu rance companies incorporated 
and licensed in Cyprus. 
EE: None. 
LV: 
Life insurance, non-life insurance and insurance 
intermediation  
Unbound. 
Reinsurance and retrocession, and services auxiliary to 
insurance  
None. PL: 
Unbound except for the 
reinsurance, the retrocession 
and insurance of goods in international trade. 
SI: 
Marine, aviation and 
transport insurance, 
insurance intermediation, 
and services auxiliary to 
insurance  
None. Life insurance, non-life 
insurance (except marine, 
aviation and transport 
insurance), and reinsurance 
and retrocession  
Unbound. 
 LT: 
Life insurance, non-life insurance (except for maritime and 
aviation insurance), and insurance intermediation  
Unbound. Maritime and aviation insurance, reinsurance and 
retrocession and services auxiliary to insurance: None. 
MT: Marine, aviation and transport insurance, reinsurance and 
retrocession, and insurance intermediation  
None. Life insurance, non-life insurance (except for marine, 
aviation and transport insurance), reinsurance and 
retrocession (except for marine, aviation and transport    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
reinsurance), and services auxiliary to insurance  
Unbound. 
PL: 
Unbound except for the reinsurance, the retrocession and 
insurance of goods in international trade. 
SI: 
Marine, aviation and transport insurance  
Insurance activities provided by mutual insurance 
institutions are limited to incorporated companies established in the Republic of Slovenia. 
Life insurance, non-life insurance (except marine, aviation 
and transport insurance), reinsurance and retrocession, 
insurance intermediation, and services auxiliary to 
insurance  
Unbound. 
 2) 
CY, EE, LV, LT: 
None. 
MT: Life insurance, non-life insurance, and reinsurance and 
retrocession  
None. Insurance intermediation and services auxiliary to 
insurance  
Unbound. PL: 
Unbound except for the reinsurance, the retrocession and 
insurance of goods in international trade. 2) 
CY, EE, LV, LT: 
None. 
MT: Life insurance, non-life 
insurance, and reinsurance 
and retrocession  
None. 
Insurance intermediation 
and services auxiliary to 
insurance  
Unbound. 
PL: Unbound except for the   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
SI: 
Marine, aviation and transport insurance  
Insurance activities provided by mutual insurance 
institutions are limited to incorporated companies established in the Republic of Slovenia. 
Life insurance and non-life insurance (except marine, 
aviation and transport insurance)  
Unbound. 
Reinsurance and retrocession  
Reinsurance companie s in the Republic of Slovenia have 
priority in the collection of insurance premiums. 
In case that these companies are not able to equalise all 
risks, these can be reinsured and retroceded abroad. (None 
upon the adoption of the new law on Insurance 
Companies). reinsurance, the retrocession 
and insurance of goods in 
international trade. 
SI: Marine, aviation and 
transport insurance, 
reinsurance and 
retrocession, insurance 
intermediation, and services 
auxiliary to insurance  
None. 
Life insurance and non-life 
insurance (except marine, 
aviation and transport  
insurance)  
Unbound. 
 Insurance intermediation and services auxiliary to 
insurance  
None  
3) CY: 
Life and non-life insurance
 
No insurer can operate in or from within the Republic of 
Cyprus unless so authorised by the Superintendent of 
Insurance, in accordance with  the Insurance Companies 
Laws. 
Foreign insurance companies can operate in the Republic 
of Cyprus through the establishment of a branch or an 
agency. The foreign insurer must  have been authorised to 
operate in his country of origin before authorised to 
establish a branch or agency. 
Participation of non-residents in insurance companies,  
 
 
3) CY, LV, LT, MT, PL: 
None. 
EE: Life and non-life insurance
 
None, except the 
management body of an insurance joint-stock 
company with foreign 
capital participation may include citizens of foreign 
countries in proportion to   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
incorporated in the Republic of Cyprus, requires the prior 
approval of the Central Bank. The extent of foreign 
participation is determined on a case by case basis in 
accordance with economic needs. 
Reinsurance and retrocession  
No company can operate as a reinsurer within the Republic 
of Cyprus unless so authorised by the Superintendent of 
Insurance. 
 the foreign participation, but 
not more than half of the 
members of the 
management group; the head of the management of 
a subsidiary or an 
independent company must 
permanently reside in 
Estonia. 
Reinsurance and 
retrocession, insurance 
intermediation and services 
auxiliary to insurance  
None. 
SI: Life insurance, non-life 
insurance, and reinsurance 
and retrocession  
None. 
Insurance intermediation 
and services auxiliary to 
insurance  
 
 Investment by non-residents in reinsurance companies 
requires the prior approval of the Central Bank. The share of foreign participation in the capital of local reinsurance 
companies is determined on a case-by-case basis. Currently 
there is no local reinsurance company. 
EE, LV, LT: 
None. 
MT: May be made subject to economic needs test. For sole proprietors a 
residence in the Republic of Slovenia is required.  
 PL: Establishment only in a form of joint stock company    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
after obtaining a licence – except for insurance 
intermediation services where horizontal measures 
apply. After 1 January 1999 or the date of entry into 
force of the Fifth Protocol, whichever is later, market access through licensed branches will be 
allowed. 
  A permit is required for the acquisition of shares or 
rights resulting from shares of any company which is shareholder of at least 15% of shares of insurance 
company - this requirement ceases to apply as of 
1 January 1999 or the date of entry into force of the Fifth Protocol, whichever is later. No more than 5% 
of insurance funds can be invested abroad. 
 A person executing activities of the insurance 
intermediation must possess a licence. Local 
incorporation required for insurance intermediaries.   
 SI: 
Life and non-life insurance  
Establishment is subject to a licence issued by the 
Ministry of Finance. Foreign persons can establish an 
insurance company only as a joint venture with domestic 
person, where participation of foreign persons is limited up to 99 per cent.   
 The limitation on the maximum foreign ownership shall 
be abolished with the adoption of the new Law on Insurance Companies.   
 A foreign person may acquire or increase shares in a 
domestic insurance company su bject to a prior approval 
of the Ministry of Finance.   
 Ministry of Finance, when issuing a licence or approval 
of acquiring shares in a domestic insurance company, 
takes into account the following criteria: 
- the dispersion of ownership of shares and the    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
existence of shareholders from different countries; 
- the supply of new insurance products and the 
transfer of related know how , if the foreign investor 
is an insurance company. 
 Unbound for foreign participation in insurance company 
under privatisation.   
 Membership of the mutual insurance institution is limited 
to companies established in the Republic of Slovenia and domestic natural persons.   
 Reinsurance and retrocession  
Foreign participation in reinsurance company is limited 
up to a controlling share of th e capital. (None, except for 
branches, upon the adoption of the new law on Insurance 
Companies). 
Insurance intermediation and services auxiliary to 
insurance  
For providing consultancy and claim settlement services, 
incorporation is required as a legal entity by consent of 
the Bureau of insurance. 
For actuaries and risk assessment activities provision of 
services through professional establishment only. 
Operation is limited to activities referred under 7A(i) and 
(ii) of this Schedule.   
 4) 
ICT and BV  
 
CY: 
Life and non-life insurance  
Unbound except as indicated in the horizontal section.  
Reinsurance and retrocession  4) 
ICT and BV  
 
CY: 
Life and non-life insurance  
None . Unbound  except as 
indicated in the   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Unbound except as indicated in the horizontal section.  
Natural persons are not authorised to provide reinsurance 
services. 
 EE, LV, LT, MT: Unbound except as indicated in the 
horizontal section. 
PL: Unbound except as indicated in the horizontal section 
and subject to the following specific limitation: Residency 
requirement for insurance intermediaries. 
SI: 
Life insurance, non-life insurance, and reinsurance and 
retrocession  
Unbound except as indicated in the horizontal section. 
Insurance intermediation and services auxiliary to 
insurance  
Unbound except as indicated in the horizontal section and 
for actuarial and risk assessment residence is required in 
addition to a qualifying examination, membership in the Actuarial Association of the Republic of Slovenia and 
proficiency in the Slovene language. horizontal section.. 
Reinsurance and 
retrocession  
Unbound except as 
indicated in the 
horizontal section. Natural 
persons are not authorised 
to provide reinsurance 
services. 
 
EE, LT, MT, SI: Unbound 
except as indicated in the horizontal section. 
LV, PL: None. 
 CSS  
CY, EE, LV, LT, MT, PL, SI: Unbound. For CY,  natural 
persons are not authorised to provide reinsurance services CSS 
CY: Life and non-life insurance
 
None.  Unbound . 
Reinsurance and 
retrocession  
Unbound. Natural persons 
are not authorised to provide reinsurance 
services.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
LT, MT, PL,  SI: Unbound. 
EE: Unbound, except as 
provided in the  horizontal section 
LV: None 
 
    
B. Banking and Other Financial Services  (excluding insurance) 
1. CY: It is a statutory requirement and it is applied on a non- discriminatory manner that banks offering services in the Repub lic of Cyprus must be legal entities. Legal 
entities include branches of foreign banks/financial institutions which are registered in Cyprus. 
2. CY: Direct or indirect ownership or voting rights in a bank by a person and his/her associates may not exceed 10 per cent un less with the prior written approval of the 
Central Bank. 
3. CY: Further to the above, in the three existing local banks li sted in the stock exchange, direct or indirect shareholding or  acquisition of stake in their capital by foreign 
persons is restricted to 0.5 per cent per indivi dual or organisation and 6.0 per cent collectively. 
4. LV: Mode 4: Manager of a branch and a subsidiary of a fore ign bank shall be a Latvian tax payer (resident). The commitments on presence of natural persons are bound 
according to general provisions applicab le to all sectors in this list. 
5. LT: All subsectors: In mode 3, at leas t one manager must be Lithuanian citizen. 
(v) Acceptance of 
deposits and other 
repayable funds from the public 
 
(vi) Lending of all 
types, including 
consumer credit, 
mortgage credit, 
factoring and 
financing of commercial 
transaction 
 1) 
CY: Subsectors (v) to (ix) and (x) (b)
 
 Unbound/only legal entities licensed by the Central 
Bank may offer banking services in the Republic of 
Cyprus. 
 Subsector (x) (e)  
 None except as indicated in the horizontal section. 
EE: Acceptance of deposits and other repayable funds 
from the public  
 Requirement of authorisation by Eesti Pank and 
registration under Estonian Law as a joint-stock 1) 
CY: Unbound, except for: 
 Subsector (x) (e)  
 None except as 
indicated in the 
horizontal section. 
EE, LV, LT, SI: 
None. 
MT: Subsectors (v) and (vi)  
  None.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
(vii) Financial leasing 
 
MT: Not committed. 
PL: Not committed.  
(viii) All payment and 
money 
transmission 
services, including credit, charge and 
debit cards, 
travellers cheques and bankers drafts 
 
MT: Not committed. 
 
 
(ix) Guarantees and 
commitments 
 
MT: Not committed. 
PL: Excluding guarantees 
and commitments of 
the State Treasury. company, a subsidiary or a branch. 
EE, LT: 
- The establishment of a specialised management 
company is required to p erform the activities of 
management of unit trusts and investment 
companies (Articles 6 and 13 of UCITS 
Directive, 85/611/EEC). 
- Only firms having their registered office in the 
Community can act as depositories of the assets of investment funds (Articles 8.1 and 15.1 of the 
UCITS Directive, 85/611/EEC).  
LV: Unbound, except for: 
  Subsectors (xi), (xv) and (xvi)
 
  None. 
LT:  Pension fund management  
 Commercial presence required.   Subsector (xv)  
 Unbound, except for 
the provision of 
financial information by international 
providers. 
PL: Unbound, except for: 
 Subsector (xv)
 
 None. 
(x) Trading for own 
account or for 
account of 
customers, whether on an 
exchange, in an 
over-the-counter market or 
otherwise, the 
following: 
(a) money market 
instruments 
(including MT: Subsectors (v) and (vi)
 
  None. 
  Subsector (xv)  
 Unbound, except for the provision of financial 
information by international providers. 
PL:  Unbound, except for: 
  Subsector (xv)  
  Requirement to use the public telecommunication 
network, or the network of other authorised operator,    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
cheques, bills, 
certificates of 
deposits) 
(b) foreign exchange (c) derivative 
products 
including, but not 
limited to, futures 
and options 
(d) exchange rate and 
interest rate 
instruments, including products 
such as swaps, 
forward rate agreements 
(e) transferable 
securities 
(f) other negotiable 
instruments and 
financial assets, including bullion 
CY: Committed only for 
(x) (b) and (e). 
MT: Not committed. 
PL: Only (x) (e) is 
committed. in the case of cross-border provision of these 
services. 
SI: None for subsector (xv) and (xvi). 
 Unbound except accepting cr edits (borrowing of all 
types), and accepting guarantees and commitments 
from foreign credit institutions by domestic legal 
entities and sole proprietors. (Remark: consumer 
credits shall be free upon the adoption of the new 
Foreign Exchange Law). 
 All above mentioned credit arrangements must be 
registered with the Bank of Slovenia. (Remark: this 
provision shall be abolished upon the adoption of the new Law on Banking.) 
 Foreign persons can only offer foreign securities 
through domestic banks and stock broking company. Members of the Slovenian Stock 
Exchange must be incorporated in the Republic of 
Slovenia. 
(xi) Participation in 
issues of all kinds 
of securities, 
including underwriting and 
placement as 
agent (whether publicly or 
privately) and 
provision of 
services related to 
such issues 2) 
CY: Subsectors (v) to (ix) and (x) (b)
 
 Unbound-Residents of Cyprus require permission 
from the Central Bank in conformity with the Exchange Control Law for borrowing in foreign 
currency or abroad, for placing funds abroad or for 
obtaining banking services that require export of funds. 
 Subsector (x) (e)
 2) 
CY: Unbound, except for: 
 Subsector (x) (e)  
 None except as 
indicated in the 
horizontal section. 
EE, LV, LT, SI: None.   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
CY: Not committed. 
MT: Not committed. 
PL: Excluding 
participation in issues 
of Treasury papers. 
SI: Excluding 
participation in issues 
of Treasury bonds. 
 
(xii) Money broking 
 CY: Not committed. 
MT: Not committed. 
PL: Not committed.  
  None except as indicated in the horizontal section. 
EE, LV, LT: 
None. 
MT: Subsectors (v) and (vi)
 
  None 
  Subsector (xv)  
 Unbound, except for the provision of financial 
information by international providers. 
PL:  Unbound, except for:   Subsector (xv)
 
  Requirement to use the public telecommunication 
network, or the network of other authorised operator, in the case of consumption abroad of these services. MT: Subsectors (v) and (vi)
 
  None. 
  Subsector (xv)  
 Unbound, except for 
the provision of 
financial information 
by international 
providers. 
PL: Unbound, except for:  Subsector (xv)
 
 None. 
(xiii) Asset 
management, such as cash or 
portfolio 
management, all forms of 
collective 
investment management, 
pension fund 
management, custodial, 
depository and 
trust services 
 
CY: Not committed. 
MT: Not committed. SI: None for subsectors (xv) and (xvi). 
 Unbound except accepting cr edits (borrowing of all 
types), and accepting guarantees and commitments 
from foreign credit institutions by domestic legal 
entities and sole proprietors. (Remark: consumer credits shall be free upon the adoption of the new 
Foreign Exchange Law). 
 All above mentioned credit arrangements must be 
registered with the Bank of Slovenia. (Remark: this 
provision shall be abolished upon the adoption of 
the new Law on Banking.) 
 Legal entities established in the Republic of 
Slovenia can be depositories of the assets of 
Investments Funds.    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
PL: Only portfolio 
management services. 
SI: Excluding pension 
fund management. 
 
 
(xiv) Settlement and 
clearing services 
for financial assets, including 
securities, 
derivative products, and 
other negotiable 
instruments  
 
CY: Not committed. 
MT: Not committed. PL: Not committed. 
 
  
(xv) Provision and 
transfer of 
financial information, and 
financial data 
processing and related software 
by suppliers of 
other financial services 
CY: Not committed. 
 (xvi) Advisory, 
intermediation and 3) 
EE, LV: 
- The establishment of a specialised management 
company is required to p erform the activities of 
management of unit trusts and investment 
companies (Articles 6 and 13 of UCITS Directive, 85/611/EEC). 
- Only firms having their registered office in the 
Community can act as depositories of the assets of investment funds (Articles 8.1 and 15.1 of the 
UCITS Directive, 85/611/EEC).  3) 
CY: Subsectors (v) to (ix) 
and (x) (b)  
 None once established 
and licensed. 
 Subsector (x) (e)  
 A brokerage firm may 
only be registered as a 
member of the Cyprus Stock Exchange if it 
has been established 
and registered in   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
other auxiliary 
financial services 
on all the 
activities listed in subparagraphs (v) 
through (xv), 
including credit 
reference and 
analysis, investment and 
portfolio research 
and advice, advice on acquisitions 
and on corporate 
restructuring and strategy 
CY: Not committed. 
MT: Not committed. PL: Advisory and other 
auxiliary financial services 
only in relation to the activities committed for 
Poland. CY: Subsectors (v) to (ix) and (x) (b)
 
 For new banks the following requirements apply: 
 (a) A licence is required from the Central Bank for 
the carrying out of banking business. The Central Bank in granting a licence may apply an 
economic needs test. 
 (b) Branches of foreign banks must be registered in 
Cyprus under the Companies Law and licensed 
under the Banking Law. 
 Subsector (x) (e)
 
 Only members (brokers) of the Cyprus Stock 
Exchange can undertake business pertaining to securities brokerage in Cyprus. Firms acting as 
brokers must only employ individuals who can act as 
brokers provided that they are appropriately licensed. Banks and Insurance companies may not undertake 
brokerage business. However their subsidiary 
brokerage firms may do so. accordance with the 
Companies Law of 
Cyprus. 
EE, LV, LT, PL, SI: None. MT: Unbound, except for: 
 Subsectors (v), (vi) 
and (xv)  
 None. 
SI: Excluding advisory, 
intermediation and other auxiliary 
financial services 
related to participation in issues 
of Treasury and to 
pension fund management. LV: Subsector (xi)
 
  The Bank of Latvia (Central Bank) is a financial 
agent of the government in the T-bills market. 
  Subsector (xiii)  
 Pension fund management is provided by State 
monopoly.   
 LT:  None, except as indicated in horizontal part of section 
“Banking and Other Financia l Services”, and for:   
   Subsector (vii)  
 Financial leasing can be reserved for special financial 
institutions (such as banks and insurance companies).    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
None as of 1 January 2001, except as indicated in 
horizontal part of section “Banking and Other 
Financial Services”. 
   Subsector (xiii)  
 Establishment only as Public Stock Corporations 
(AB) and Close Corporations (UAB) which should 
be founded in closed manner (when all initially 
issued stock are acquired by  incorporators). For the 
purpose of asset management, the establishment of a 
specialised management company is required. Only 
firms having their register ed office in Lithuania can 
act as the depositories of the assets. As indicated in 
horizontal part of section “Banking and Other 
Financial Services”.   
 MT: Unbound, except for: 
 Subsectors (v) and (vi)  
 Foreign-owned credit and other financial institutions 
may operate either in the fo rm of a branch or a local 
subsidiary. Authorisation may be made subject to economic needs test.   
 PL: Subsectors (v), (vi), (viii) and (ix) (excluding 
guarantees and commitments of the State Treasury)  
 Establishment of a bank only in a form of joint-stock 
company. System of permits in relation to 
establishment of all banks based on prudential grounds. After 1 January 1999 or the date of entry 
into force of the Fifth Protocol, whichever is later, 
market access through licensed branches will be allowed. Nationality requirement for some – at least 
one – of the bank executives.   
  Subsectors (x) (e), (xi) (excluding participation in 
issues of Treasury papers), (xiii) (only portfolio 
management services) and (xvi) (advisory and other 
auxiliary financial services only in relation to the    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
activities committed for Poland.)  
 Establishment, after obtaining a licence, only in a 
form of joint-stock company or a branch of foreign 
legal entity providing securities services. 
  Subsector (xv)  
 Requirement to use the public telecommunication 
network, or the network of other authorised operator, 
in the case of cross-border provision and/or consumption abroad of these services.   
 SI: None for subsectors (xv) and (xvi).   
  Establishment of all types of banks are subject to a 
licence of the Bank of Slovenia.   
  Foreign persons may become shareholders of banks 
or acquire additional shares of banks only subject to prior approval of the Bank of Slovenia. (Remark: 
this provision shall be abolished upon the adoption 
of the new Law on Banking.)   
  Under license of the Bank of Slovenia, banks, 
subsidiaries and branches of foreign banks can be permitted to provide all or limited banking services, 
depending on the amount of the capital.   
  When considering issuing a licence to a bank to set 
up as a wholly-owned or with a majority of foreign 
investors or approval of acquiring additional shares 
of banks; the Bank of Slovenia shall take into account the following guidelines
59: 
 - the existence of investors from different   
                                                      
59 Besides the amount of the capital the Bank of Slovenia shall, when considering issuing an unlimited or a limited banking licen ce also take into account the following 
guidelines (for both domestic and foreign applicants) 
- the national-economic preferences for certain banking activities; 
- the existing regional coverage of the Republic of Slovenia by banks; - the actual bank's performance of activities compared to those stipulated by the existing licence. 
(Remark:  this provision shall be abolished upon the adoption of the new Law on Banking.)  
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countries; 
 - the opinion of the foreign institution in change of 
banking supervision.  
  (Remark: this provision shall be abolished on the 
adoption of the new Law on Banking.) 
  Unbound in relation to foreign participation in 
banks under privatisation.   
  Branches of foreign banks must be incorporated in 
the Republic of Slovenia and have legal personality. 
 (Remark: this provision shall be abolished upon the 
adoption of the new Law on Banking.)Unbound with respect to all types of mortgage banks, savings 
and loans institutions.   
  Unbound with respect to establishment of private 
pension funds (non-compulsory pension funds).   
  Management Companies are commercial companies 
established solely for the purpose of managing 
investment funds.   
  Foreign persons may directly or indirectly acquire a 
maximum up to 20 per cent of shares or voting 
rights of management companies; for a larger 
percentage an approval of the Securities Market Agency is required.   
  An Authorised (privatisation) Investment Company 
is an investment company established solely for the purpose of gathering the ownership certificates 
(vouchers) and the purchase  of shares issued in 
accordance with regulations on ownership transformation. An Authorised Management 
Company is established solely for the purpose of 
managing the authorised investment companies.   
  Foreign persons may directly or indirectly acquire a 
maximum up to 10 per cent of shares or voting 
rights of Authorised (privatisation) Management Companies; for a larger percentage an approval of    
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the Securities Market Agency is required with the 
consent of the Ministry of Economic Relations and 
Development. 
  Investments of the Investments Funds into securities 
of foreign issuers are limited to 10 per cent of the investments of the Investments Funds. Such 
securities shall be listed on those stock exchanges 
previously determined by the Securities Market Agency.   
  Foreign persons may become shareholders or 
partners in a Stock Broking Company up to 24% of the capital of the Stock Broking Company by prior 
approval of the Securities Market Agency. (Remark: 
this provision shall be abolished upon the adoption of the new Law on Securities Market.)   
  Securities of a foreign issuer which have not yet 
been offered in the territo ry of the Republic of 
Slovenia may only be offered by a Stock Broking 
Company or a bank licensed to carry out such transactions. Prior to launching the offer the Stock 
Broking Company or a bank shall obtain the 
permission of Securities Market Agency.   
  The request for this permission to offer securities of 
a foreign issuer in the Republic of Slovenia shall be 
accompanied by draft prospectus, documentation that the guarantor of the issue of securities of the 
foreign issuer is a bank or a stock broking company, 
except in the case of the issue of shares of a foreign issuer.   
 4) 
ICT and BV  
CY: Subsectors (v) to (ix) and (x) (b):  Unbound except 
as indicated in the horizontal section . 
 Subsector (x) (e):   Individuals, whether acting 4) 
ICT and BV  
CY: Subsectors (v) to (ix) 
and (x) (b):
 Unbound except 
as indicated in the   
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alone as brokers or employed by broker firms as 
brokers, are required to meet the licensing criteria 
for this purpose. 
EE, LT, MT, SI: Unbound ex cept as indicated in the 
horizontal section. 
LV: Unbound except as indicated in the horizontal 
section and in the horizontal section of the sector 
“Banking and Other Financial Services”. 
PL: Subsectors (v), (vi), (viii) and (ix) : Unbound except 
as indicated in the horizontal section. Nationality 
requirement for some – at least one – of the bank 
executives. 
 Subsectors (x) (e) , (xi), (xiii), (xv), (xvi):  Unbound 
except as indicated in the horizontal section. 
CSS 
EE, LV, LT, MT, PL, SI: Unbound. 
CY: Subsectors (v) to (ix) and (x) (b):  Unbound  
 Subsector (x) (e):   Unbound.  Individuals, whether 
acting alone as brokers or employed by broker firms 
as brokers, are required to  meet the licensing criteria 
for this purpose. 
 horizontal section . 
For bank foreign 
employees residence 
and work permit required. 
 Subsector (x) (e):
 
 None except as 
indicated in the 
horizontal section  
Unbound  
EE, LT, MT, SI:
 Unbound except as indicated in the 
horizontal section. 
LV: None except as 
indicated in the 
horizontal section and 
in the horizontal section of the sector 
“Banking and Other 
Financial Services”. 
PL: None. 
 
  
 
CSS
 
LT, MT, PL, SI: Unbound. 
EE: Unbound, except as 
provided in the
 horizontal section 
LV: None except as  
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indicated in the 
horizontal section and 
in the horizontal 
section of the sector “Banking and Other 
Financial Services”. 
CY: Subsectors (v) to (ix) 
and (x) (b):
 Unbound. For 
bank foreign 
employees residence 
and work permit required. 
 Subsector (x) (e):
 
 None except as 
indicated in the 
horizontal section  
Unbound  
 
    
8. HEALTH 
SERVICES AND SOCIAL 
SERVICES    
A. Hospital Services  
 (all Member States 
except LV, PL and 
SI: CPC 9311.  
 LV,  PL and SI: 
only Private 
hospital and 
sanatorium services-CPC 
9311) 1) All Member States except HU: Unbound 
 HU: None 
2) All Member States excep t CY, CZ, FI,  MT, SE, SK: 
None 
 CY, CZ, FI, MT, SE, SK: Unbound 
  1) All Member States 
except HU: Unbound  
 HU: None 
2) All Member States 
except CY, CZ, FI, MT, 
SE, SK, SI: None 
 CY, CZ, FI, MT, SE, 
SK: Unbound 
 SI:  Subject to   
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authorization by 
Institute for Health 
Insurance of the 
Republic of Slovenia ("Zavod za zdravstveno 
zavarovanje"). 
  
3) All Member States except AT, BE, CY,  CZ, ES, FR, 
FI, IT, LU, MT, LT, LV, NL, PT, PL, SE, SI, SK: 
None 
 CY, CZ, FI, MT, SE, SK: Unbound.  AT: Limitation of the number of beds;  authorization 
required according to the nation al health-service plan is 
based on the criteria of need;  when authorizing the establishment of hospitals due consideration on a 
case-by-case basis is taken of the density of population, 
existing facilities, traffic infrastructure, topographical 
conditions and the distance between hospitals 
.   
3) All Member States 
except CY, CZ, EE, FI, 
LT, MT, PL, SE, SI, 
SK: None 
 CY, CZ, FI, MT, SE, 
SK: Unbound. 
 EE: None except 
professionals trained 
outside Estonia are 
required to present a 
certificate of auxiliary 
training courses of Tartu University. This 
requirement also applies 
to Estonian nationals trained abroad. 
 LT: None, except 
foreign private establishment and their 
consumers may not be 
entitled to receive financial support from 
public resources, 
including usage of public medical 
insurance funds. 
   
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  BE:  The number of beds and use of heavy medical 
equipment is limited on the basis of a health plan.  The 
needs test is in function of the degree of specialization, 
their capacity and equipment.  The criteria are fixed, arithmetical rules or formulae designed to calculate the 
needs in function of the population, age scale, death 
rate and geographical spread 
 ES:  Prior authorization is required by the 
"Comunidades Autónomas" based on an economic needs test taking into account the population and 
already existing healthservic es in the given health 
regions. 
 FR, IT, LU:  The number of beds authorized is limited 
by a health services plan established on the basis of 
needs. 
 FR, IT, LU, PT:  Equipment of heavy material is 
limited by a health services plan established on the 
basis of needs.  PL: Foreign private 
establishment and their 
service consumers may 
not be entitled to receive financial support from 
public resources. 
 SI: Foreign private 
establishment and their 
service consumers may not be entitled to receive 
financial support from 
public resources including usage of 
public medical 
insurance programmes.  
  IT:  Private health and sanitary services need 
authorization by local health authorities.  Criteria are 
based on a ratio in function of population.  
 NL:  Quantitative economic needs test fixed by a health 
plan allowing for a maximum number of beds related to 
the population of each health region.   
  LV: The head, or his deputy, of the health facility 
should be qualified as a medical doctor. All the 
limitations pertaining to medi cal, and dental services, 
as well as services of midwives and nurses are applicable. Private hospital se rvices need authorization 
by local health authorities. The number of beds and use 
of heavy medical equipment is based on the needs of population, age scale and death rate.   
  LT: None, except authorization by health authorities is 
required which is based on a health services plan established in function of needs, taking into account    
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the population and already existing health services. 
 PL: Head, or his deputy, of the health facility should 
meet qualifications of medical doctor. All the 
limitations pertaining to medi cal, and dental services, 
as well as services of midwives, nurses are applicable. 
 SI: Authorization by health authorities; when 
authorizing the establishment of hospitals due 
consideration on a case-by-case basis is taken of the 
density of population, existing facilities, transport infrastructure, specialization and the distance between 
hospitals. Entry into public Health network is subject to 
concession from Institute for Health Insurance of the 
Republic of Slovenia. 
 4) ICT and BV :  
 All Member States except CY, CZ, FI, MT, SE, SK:  
Unbound except as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
  EL:  Condition of nationality for public 
 hospitals. 
  FR:  Access to management functions is 
 subject to prior authorization.  In granting  the 
authorization conditions such as  professional experience and skills,  availa bility of local managers 
and degree  of specialization required, are taken into 
 consideration. 
  LV: The head, or his deputy, of the health 
 facility should be qualified as a medical 
 doctor. All the limitations pertaining to  medical, and dental services, as well as 
 services of midwives and nurses are  applicable. 
  PL: Head, or his deputy, of the health 
 facility should meet qualifications of 
 medical doctor. All the limitations  pertaining to 
medical, and dental services,  as well as services of 4) ICT and BV
:  
 All Member States 
except CY, CZ, FI, LV, 
MT, PL, SE, SK: 
Unbound except as 
indicated in the horizontal section : 
 LV, PL: None 
 CY, CZ, FI, MT, SE, 
SK: Unbound.   
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midwives, nurses are  applicable. 
 
 CY, CZ, FI, MT, SE, SK: Unbound. 
  CSS :  
   All Member States:  Unbound 
   CSS
:  
   All Member States 
except EE, LV:  
Unbound 
  
 EE:  Unbound except as 
indicated in the     horizontal 
section 
  LV: None  
    
B. Other human health 
services  (AT and 
SI: provided 
though residential 
health facilities like health resort 
hotels and 
therapeutic bath services - CPC 
93193.  
 EE: CPC 9319 
other than 93191)  1)  All Member States except HU: Unbound 
 HU: None 
 2) 3) All Member States except AT, EE ,HU, SI: Unbound 
 AT, EE, HU, SI: None 
  1) All Member States 
except HU: Unbound 
 HU: None  
2) All Member States 
except AT, EE ,HU, SI: Unbound 
 AT, EE, HU, SI: None 
   
  
  
 3)  All Member States 
except AT, EE ,HU, SI: Unbound 
 AT, HU, SI: None 
 EE: None except 
professionals trained   
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4) ICT and BV   
 All Member States except AT, EE, HU, SI:  Unbound. 
 AT, EE, HU, SI: Unbound except as indicated in the 
horizontal section outside Estonia are 
required to present a 
certificate of auxiliary 
training courses of Tartu University. This 
requirement also applies 
to Estonian nationals 
trained abroad. 
 4)  ICT and BV
:  
 All Member States 
except AT, EE, HU, SI:  Unbound. 
 AT, EE, HU, SI: 
Unbound except as indicated in the 
horizontal section 
  CSS :  
 All Member States:  Unbound   CSS
:  
 All Member States 
except EE:  Unbound 
  
 EE:  Unbound except as 
indicated in the  
   horizontal 
section  
    
C. Social Services  
 (All Member 
States except AT, 
EE, LT and LV: 
Only Convalescent and Rest Houses, 
Old People's 
Homes.  
 AT and EE:  all 1) All Member States except LT and LV: Unbound 
 LT, LV: None  
2) All Member States except CZ, FI, HU, MT, PL, SE, SI, 
SK: None 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 1) All Member States 
except LT and LV: Unbound 
 LT, LV: None 
 2) All Member States 
except CZ, FI, HU, MT,   
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CPC 933.  
 LT: only privately 
funded-part of 
CPC 933)  
3) All Member States except CZ, FR, FI, HU, MT, PL, 
SE, SI, SK: None 
 FR:  Provision of services is permitted by the 
competent authorities according to local needs. 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 
 PL, SE, SI, SK: None 
 CZ, FI, HU, MT, PL,, 
SE, SI, SK: Unbound 
 3)  All Member States 
except CZ, EE, FI, HU, 
MT, PL, SE, SI, SK: 
None 
 EE: None except 
professionals trained 
outside Estonia are 
required to present a certificate of auxiliary 
training courses of Tartu 
University. This requirement also applies 
to Estonian nationals 
trained abroad. 
 CZ, FI, HU, MT, PL, 
SE, SI, SK: Unbound 
 4) ICT and BV :  
 All Member States except CZ, FI, HU, MT, PL,  SE, 
SI, SK:  Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  AT: commercial presence required   FR:  Access to management function is 
 subject to prior authorisation.  In granting  the 
authorisation conditions such as  professional experience and skills,  availa bility of local managers 
and degree  of specialisation required, are taken into 
 consideration. 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 4) ICT and BV
:  
 All Member States 
except CZ, FI, HU, LV, 
MT, PL, SE, SI, SK: 
Unbound except as indicated in the 
horizontal section : 
 LV: None  CZ, FI, HU, MT, PL, 
SE, SI, SK: Unbound.   
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  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States 
except EE, LV:  
Unbound 
  
 EE:  Unbound except as 
indicated in the  
  horizontal section 
  LV: None  
    
D. Other (health related 
services) 1) All Member States except HU: Unbound  
 HU: None  
2) All Member States except EE, HU: Unbound   EE, HU: None  
3) All Member States except EE, HU: Unbound  
 EE, HU: None  
 
  
4) ICT and BV
  
 All Member States except HU:  Unbound    HU: Unbound except as indicated in the horizontal 
section 1) All Member States 
except HU: Unbound  
 HU: None  2) All Member States 
except EE, HU: 
Unbound  
 EE, HU: None  
3) All Member States 
except EE, HU: 
Unbound  
 EE: None except 
professionals trained 
outside Estonia are 
required to present a certificate of auxiliary 
training courses of Tartu 
University. This requirement also applies 
to Estonian nationals 
trained abroad. 
 HU: None  
4) ICT and BV
:    
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 All Member States 
except HU: Unbound   
 HU: Unbound except as 
indicated in the horizontal section 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States 
except EE: Unbound 
 EE: Unbound except as 
indicated in the  
  horizontal section.   
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9. TOURISM AND 
TRAVEL RELATED 
SERVICES    
A. Hotels, Restaurants 
 and Catering  (CPC 
641,  642, 643) 
 (excluding catering 
in transport services sector 
except in AT, HU, 
FI, SE) 
 (CZ, PL: Hotels 
and Restaurants 
CPC 641 – 642) 1)  All Member States except AT, CY, CZ, EE, FI, HU, 
LV, LT, MT, PL, SI, SK: Unbound except for catering: None 
 EE, FI, HU: None 
 AT, CY, CZ, LV, LT, MT, PL, SK, SI: Unbound  2) All Member States except CY: None 
 CY: Unbound 
3) All Member States except CY, ES, EL, IT, LT, PT, SI: 
None 
 ES, EL, PT:  Authorization can be denied in order to 
protect areas of particular historic and artistic interest.  
 IT: Economics needs tests applied on a national 
treatment basis on bars, cafes and restaurants. The 
economics needs test, when applied, sets a limit on 
the number of service prov iders. Main criteria: the 
number of and impact on existing service providers, population density, geographic spread, impact on 
traffic conditions and creation of new employment.
 
Local economic needs test on opening of new bars, 
cafés and restaurants; authorization can be denied in 
order to protect areas of particular historic and ar tistic 
interest.  
 LT: Limitations on access to establish a commercial 
presence in environmental protected zones 
 1)  All Member States 
except AT, CY, CZ, EE, FI, HU, LV, LT, 
MT, PL, SE, SI, SK: 
Unbound except for catering: None 
 EE, FI, HU, SE: None 
 AT, CY, CZ, LV, LT, 
MT, PL, SK, SI: 
Unbound 
2) All Member States 
except CY: None 
 CY: Unbound 
3) All Member States 
except CY: None 
 CY: Unbound   
  SI:  None other than loca tion in the protected areas of 
particular historic and artistic interest and within 
national or landscape parks is subject to authorization which can be denied.    
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 CY: Unbound 
 4) ICT and BV :  
 All Member States except CY, MT:  Unbound except 
as indicated in the horizontal section and subject to the 
following specific limitations: 
  FR: Cafés and bars: condition of nationality. 
 CY, MT: Unbound 4) ICT and BV :  
 All Member States 
except CY, FI, LV, MT, 
PL: Unbound except as indicated in the 
horizontal section  
 FI, MT, 
 LV, PL:  None  
 CY, MT:  Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States 
except EE, MT  , LV:  
Unbound 
   EE:  Unbound except as 
indicated in the  
   horizontal 
section 
  MT
 , LV: None 
  
B. Travel Agencies 
and Tour 
Operators Services  
(All Member States except CZ, 
HU,LT, LV, MT, 
PL, SI, SK:  including tour 
managers) (CPC 
7471) 
  1) All Member States except CY, CZ, HU, MT, PL, SE, 
SI, SK: None 
 CY, CZ, HU, MT, SK: Unbound  
 PL, SI: Commercial presence required   SE: Requirement of establishment.  
2) All Member States except CY, PL: None 
 PL: Commercial presence required   CY: Unbound 
3) All Member States except BE, CY, CZ , FI, IT, PT, SE: 1) All Member States 
except CY, CZ, MT, 
PL, SI, SK: None 
 CY, CZ, MT, SK: 
Unbound 
 PL, SI: Commercial 
presence required  
 
2) All Member States 
except CY, PL: None 
 PL: Commercial   
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None 
 BE: Authorization for non-EC incorporated companies 
to act as travel agencies is  possible only if the company 
has a permanent base in Belgium  (siège d'opérations permanent) and if the person directing the daily 
operations (or the person asking for the authorization) 
is an EC national.  
 CZ: Economic needs test based on population criterion  presence required  
 CY: Unbound 
3) All Member States 
except CY: None 
 CY: Unbound 
  FI: Licence of the National Consumer Administration 
is required.  Licence may be granted only to 
Finnish citizens and Finnish registered organizations. 
 IT: Economic needs test. 
 PT: Requirement of constitution of a commercial 
company having its corporate base in Portugal. 
 SE: Requirement of establishment. 
 CY:  Unbound   
 4) ICT and BV :  
 All Member States except CY, MT :  Unbound except 
as indicated in the horizontal section and subject to the 
following specific limitations: 
  EL: Access limited to two persons per 
 entity. 
  FI: Licence of the National  Consumer 
Administration is required.   Licence may be granted only to Finnish  citizens and Finnish 
registered  organizations. 
  SI: Commercial presence required 
 CY, MT :  Unbound  4) ICT and BV :  
 All Member States 
except CY, FI, LV, MT , 
PL: Unbound except as 
indicated in the horizontal section, and 
subject to the following 
specific limitations: 
    SI: Commercial 
presence required 
 FI, MT
 , LV, PL: None 
 CY , MT:  Unbound 
  
  CSS :   CSS :    
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 All Member States except AT, BE, DE, DK, FI, IT, IE, 
SE:  Unbound. 
 AT, BE, DE, DK, IT, FI, IE, SE: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations:  All Member States 
except CY, CZ,  HU, 
LT, LV, MT, PL, SI, 
SK:  Unbound except as indicated in the 
horizontal section 
 CY, CZ, HU, LT, MT, 
PL, SI, SK: Unbound 
 MT,
 LV: None 
   AT, BE, DE, DK, FI, IT, IE, SE:  Unbound except 
for tour managers (persons whose function is to accompany a tour group of a minimum of 10 
persons, without acting as guides in specific 
locations) where for AT, BE, DE, DK, IT, IE, SE:  professional certificate and three years' 
professional experience.  
  IT: Compliance with an economic needs test is 
required   
    
C. Tourist Guides 
Services  (CPC 
7472) 1) All Member States except AT, CY, CZ, HU, IT, LT, 
MT, PL, PT, SK, SI: None 
 AT, CY, CZ, HU, IT, LT, MT, PL, PT, SK, SI:  
Unbound. 
2) All Member States except CY, HU, LT, MT, PL, SI 
None 
 CY, HU, LT, MT, PL, SI: Unbound 
3) All Member States except CY, HU, LT, MT, PL, SI: 
None 
 CY, HU, LT, MT, PL, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, LT, MT, PL, 
SI, SK:  Unbound except as indicated in the horizontal 1) All Member States 
except AT, CY, CZ, 
HU, LT, MT, PL, SK, SI: None 
 AT, CY, CZ, HU, LT, 
MT, PL, SK, SI: Unbound 
2) All Member States 
except CY, HU, LT, MT, PL, SI: None 
 CY, HU, LT, MT, PL, 
SI: Unbound 
3) All Member States 
except CY, HU, LT,   
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section and subject to the following specific limitations: 
  ES, IT: The right to exercise the profession is 
 reserved for the local organisations of 
 tourist guides. 
  EL, ES, FR, IT, PT:  Access to the activity is 
 subject to condition of nationality. 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound MT, PL, SI: None 
 CY, HU, LT, MT, PL, 
SI: Unbound 
4) ICT and BV :  
 All Member States 
except CY, CZ, FI, LV, 
LT, MT, PL, SI, SK: 
Unbound except as 
indicated in the horizontal section  
 CY, CZ, HU, LT, MT, 
PL, SI, SK: Unbound  
 FI, LV: None  
  CSS :  
 All Member States:  Unbound  CSS :  
 
 All Member States 
except EE, LV:  
Unbound 
  EE:  Unbound except as 
indicated in the   
 horizontal section 
 LV: None 
  
D. Other  1) All Member States except LV: Unbound 
 LV: None 
 
2) All Member States except LV: Unbound  LV: None 
 
3) All Member States except LV: Unbound  LV: None 
 
4) ICT and BV
; 1) All Member States 
except LV: Unbound 
 LV: None 
 2) All Member States 
except LV: Unbound 
 LV: None  
3) All Member States 
except LV: Unbound   
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 All Member States except LV: Unbound  
 LV: Unbound, except as indicated in the horizontal 
section  LV: None 
 
4) ICT and BV  
 All Member States 
except LV: Unbound 
 LV: None 
 
 
  CSS  
 All Member States: Unbound 
  
 
 
  
 
 
 
  
 
  CSS
 
 All Member States 
except LV:  Unbound 
 LV: None 
  
10. RECREATIONAL, 
CULTURAL AND 
SPORTING SERVICES (other than     
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Audio-visual Services) 
A. Entertainment 
Services  
 (including Theatre, 
Live Bands and Circus 
Services)(CPC 
9619) 
 EE: only includes 
(a) CPC 9619 
except CPC 96199, and (b) cinema 
theatre services 
(part of CPC 96199) 
 LV: only includes 
cinema theatre 
operation services 
(part of CPC 96199) 1) All Member States except AT, SE: Unbound 
 AT, SE: None  
2) All Member States excep t CY, CZ , FI, LT, MT, PL, 
SI, SK:  None 
 CY, CZ , FI, MT, PL, SI, SK: Unbound 
 LT: Unbound except for cinema theatre   
 operation services (part of CPC 96199) 
3) All Member States except CY, CZ, EE, FI, LT, MT, 
PL, SI, SK: None. 
 CY, CZ, FI, MT, PL, SI, SK: Unbound  EE: Unbound except for cinema theatre  operation 
services (part of CPC 96199)  
 LT:  None, except prohibition  to establish and 
 maintain gambling houses, to organise 
 gambling games
60.  1)  All Member States 
except AT, HU, SE: 
Unbound 
 AT, HU, SE: None  2) All Member States 
except CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK: None 
  EE: Unbound for 
cinema theatre operation   services (part of 
CPC 96199) 
  CY, CZ, FI, LV, LT, 
MT, PL, SI, SK: 
Unbound 
3) All Member States 
except CY, CZ, EE, FR, 
FI, IT, LT, LV, MT, PL, SE, SI, SK: None  
  CY, CZ, FI, MT,  PL, 
SI, SK: Unbound.  
 EE:  Unbound except 
for cinema theatre 
operation    services (part of CPC 
96199).  For cinema  
  theatre operation services (part of CPC  
  96199): None 
except for access to     subsidies,  
                                                      
60 Law on Enterprises; supplement 1995  
   S/C/W/273
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Unbound. 
 FR, IT: Unbound for 
subsidies and any other 
   forms of direct and indirect 
support. 
   LV:  None except for 
access to subsidies: 
Unbound. 
 LT: None, except:   (a) as indicated 
under market 
access (also exception 
indicated in Part I 
regarding 
prohibition of 
foreign investments to 
lotteries) and  
  (b) Unbound for 
subsidies as 
regards cinema 
operation theatre  (part of 
CPC 96199) 
 SE:  Targeted financial 
support to specific 
local, regional or 
national activities.  
 4) ICT and BV :  
 All Member States except CY, CZ, FI, MT, PL, SI, SK: 
Unbound except as indicated in the horizontal section and subject to the followi ng specific limitations: 4) ICT and BV
:  
 All Member States 
except CY, CZ, EE, FI, LT, LV, MT, PL, SI,   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  
  FR: Access to management functions is   subject 
to  authorisation by the competent 
 authorities. Condition of nationality for  managers of entertainment enterprise if 
 authorisation for more than two years is 
 required. 
  
  IT: Economic needs test.  
 CY, CZ, FI, MT, PL, SI, SK: Unbound 
 SK: Unbound except as 
indicated in the 
horizontal section. 
    CY, CZ, FI, MT, PL, SI, 
SK: Unbound  
 
 LV: None. 
  EE, LT: Unbound 
except as indicated in 
the horizontal section. None for cinema theatre 
operation services (part 
of CPC 96199). 
  
  CSS :  
 All Member States except AT, FR:  Unbound  
 AT, FR: Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  AT: Access is limited to persons whose 
 main professional activity is in the field of  fine arts, deriving the major part of their  income from 
that activity.  such persons   shall not exercise any 
other commercial  activity in Austria.  CSS
:  
 All Member States 
except CY, CZ, EE, HU, LT, LV, MT, PL, 
SI, SK:  Unbound 
except as indicated in the horizontal section 
 CY, CZ, HU, MT, LT, 
PL, SI, SK: Unbound 
 EE: Unbound except as 
indicated in the 
horizontal section. None for cinema theatre 
operation services (part 
of CPC 96199). 
 LV: None  
  FR: -  The artists have obtained an employment 
contract from an authorised entertainment enterprise.    
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presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  - The work permit is delivered for a period not 
exceeding nine months re newable for a duration 
of three months. 
  - Compliance with an Economic Need Test is 
required. 
   The entertainment en terprise must pay a tax 
to the International Migration Office. 
    
B. News and Press 
Agency Services  
(CPC 962) 1) All Member States except CY, CZ, EE, HU, LT, MT, 
PL, SI, SK: None 
 CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound  
2) All Member States except CY, CZ, HU, LT,  MT, 
PL, SI, SK: None 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
3) All Member States except CY, CZ, EE, FR, IT, HU, 
LT, MT, PT, PL, SI, SK: None  
 FR:  Foreign participation in companies publishing 
publications in the French language may not exceed 20 per cent of the capital or of voting rights in the 
company.  Press agencies: Unbound. 
 IT:  Special anti-concentration rules operate in the daily 
press and broadcasting sectors, specific limits are fixed 
to multimedia ownership. Foreign companies may not 
control publishing or broadcasting companies: foreign equity participation limited to 49 per cent. 
  1)  All Member States 
except CY, CZ, EE, 
HU, LT, MT, PL, SE, SI, SK: None 
 SE: Residency 
requirements for publisher and owner of 
publishing or printing 
company. 
 CY, CZ, EE, HU, LT, 
MT, PL, SI, SK: Unbound 
2) All Member States 
except CY, CZ, HU, LT , MT, PL, SI, SK: None 
 CY, CZ, HU, LT, MT, 
PL, SI, SK: Unbound 
3)  All Member States 
except CY, CZ, EE, 
HU, LT, MT, PL,  SE, SI, SK: None 
 SE: Residency 
requirements for publisher and owner of 
publishing or printing   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
company. 
 CY, CZ, EE, HU, LT, 
MT, PL, SI, SK: 
Unbound  
 
  PT: Foreign participation, whether by natural or 
juridical persons, in the capital of publishing 
companies, including newspapers, is limited to 10 per cent, without voting rights.  News companies, 
incorporated in Portugal in juridical form of "Sociedade 
Anónima", must have the social capital in the form of nominal stock.  
CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound 
 4) ICT and BV
:  
 All Member States except CY, CZ, HU, LT, PL, SI, 
SK: Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  PT:  Nationality requirement for 
 administrators and managers. 
 CY, CZ, HU, LT, MT, PL, SI, SK:  Unbound  
 
  
 
  
4) ICT and BV
:  
 All Member States 
except CY, CZ, FI, 
HU, LT, LV,
 MT, PL, SI, SK: 
Unbound except as 
indicated in  the horizontal section  and 
subject to the 
 following limitations: 
   SE: Residency 
requirements for publisher   
 and owner of 
publishing or printing    company.  
 CY, CZ, HU, LT, MT, 
PL, SI, SK: Unbound    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 FI, LV: None 
  CSS : 
 All Member States:  Unbound  CSS :  
 All Member States 
except EE, LV:  
Unbound 
  
 EE:  Unbound except as 
indicated in the    horizontal section 
 LV: None 
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
C. Libraries, archives, 
museums and 
other cultural 
services  
(CPC 963) 1)  All Member States except AT: Unbound 
 AT:  None 
2)  All Member States except AT, EE: Unbound 
 AT, EE:  None 3) All Member States except AT, LT: Unbound 
 AT: None 
 LT:  Licenses for researching, reservation and 
 restoration of the immovable cultural 
 values, for preparation of the conditions,  programmes and projects of such works,  for  
preservation and restoration of  movable cultural 
values are necessary. 
4) ICT and BV
:  
 All Member States except in AT, EE: Unbound 
 AT, EE: Unbound except as indicated in the horizontal 
section 1)  All Member States 
except AT: Unbound 
 AT: None 
2)  All Member States 
except AT, EE: 
Unbound 
 AT, EE: None 
3) All Member States 
except AT, LT: Unbound  
  AT:  None  
  LT: None except as 
under market access. 
 
  
4) ICT and BV
:  
 All Member States 
except in AT, EE, LT: 
Unbound 
 AT, EE, LT: Unbound 
except as indicated in 
the horizontal section  
  CSS :  
 All Member States:  Unbound 
 
  CSS :  
 All Member States 
except EE: Unbound 
  
 EE:  Unbound except 
as indicated in the  
 horizontal section
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
D. Sporting and Other 
Recreational Services  
 (All Member States 
except AT, FI, HU, LT  SE and SI: CPC 
9641, 96491, 
excluding gambling 
and betting services.  
 AT: CPC 964 
excluding ski school 
services and mountain 
guide services, gambling and betting 
services. 
 FI: CPC 964, except 
as regards i.e. 
gambling, coin 
machines and like activities.  
 LT: (CPC 964) 
(except CPC 96492 – gambling and betting 
services) 
 SE: CPC 964 except 
for gambling 
activities.  
 SI: CPC 9641, 96491, 
other than ski school 
services, ski and mountain guide 
services, gambling 
and betting services) 1) All Member States except for CY, CZ, EE, LV, MT, 
PL, SK: None 
 CY, CZ, EE, LV, MT, PL, SK: Unbound 
2) All Member States except CZ, LV, MT, PL, SK: None  CZ, LV, MT, PL, SK: Unbound 
3) All Member States excep t CY, CZ, EE, LV, MT, PL, 
SK: None 
 CY, CZ, EE, LV, MT, PL, SK: Unbound 
4) ICT and BV
:  
 All Member Stated excep t CY, CZ, LV, MT, PL, SK: 
Unbound except as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
  IT:  Economic needs test. 
 CY, CZ, LV, MT, PL, SK: Unbound 1) All Member States 
except for CY, CZ, EE, 
LV, MT, PL, SK: None  
 CY, CZ, EE, LV, MT, 
PL, SK: Unbound 
2) All Member States 
except CZ, LV, MT, 
PL, SK: None 
 CZ, LV, MT, PL, SK: 
Unbound 
3) All Member States 
except CY, CZ, EE, LV, MT, PL, SE, SK: None 
 SE:  Targeted financial 
support to specific local, regional or national 
activities 
 CY, CZ, EE, LV, MT, 
PL, SK: Unbound 
  
4) ICT and BV
:  
 All Member States 
except CY, CZ, FI, LV, 
MT, PL, SK: Unbound except as indicated in 
the horizontal section  
 FI: None 
 CY, CZ, LV, MT, PL, 
SK: Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 except EE:  Unbound 
  
 EE:  Unbound except as 
indicated in the     horizontal 
section 
  
11. TRANSPORT 
SERVICES    
A.  Maritime transport 
services.  
 
 MT:  excluding 
cabotage transport 
 
 (a)  Passenger 
transportation  
(CPC  7211); 
 (b)  Freight 
transportation 
(CPC 7212).  1) All Member States except LV, MT: Unbound.  
 LV, MT:  None 2) All Member States except LV, MT: Unbound.  
 LV, MT:  None  
3) All Member States except LV, MT: Unbound.   LV, MT:  None 
4) ICT and BV
:  
 All Member States except LV, MT: Unbound.   
 LV, MT: Unbound, except as indicated in the 
horizontal section 1) All Member States 
except LV, MT: Unbound.  
 LV, MT:  None 
2) All Member States 
except LV, MT: 
Unbound.  
 LV, MT:  None 
3) All Member States 
except LV, MT: Unbound.  
 LV, MT:  None  
4) ICT and BV
:  
 All Member States 
except  MT , LV: 
Unbound.  
 MT  , LV:  None 
 MT: Unbound except 
as indicated in the 
horizontal section    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  CSS  
 All Member States: Unbound.   
  CSS  
 All Member States 
except  MT  , LV: 
Unbound.   
 MT  , LV: None  
(d)  Maintenance and 
repair of vessels 
   (part of CPC 8868)  
  
   
 1) All Member States except EE, HU and LV: Unbound.  
 EE, HU and LV:  None 
2) All Member States except EE, HU,  LV and SI: 
Unbound.  
 EE, HU,  LV and SI:  None 
3) All Member States except EE, HU,  LV and SI: 
Unbound.  
 EE, HU,  LV and SI:  None 
4) ICT and BV
:  
 All Member States except EE, HU,  LV and SI: 
Unbound.   
 EE, HU,  LV and SI: Unbound, except as indicated in 
the horizontal section 1) All Member States 
except EE, HU and LV: 
Unbound.  
 EE, HU and LV:  None 
2) All Member States 
except EE, HU,  LV and SI: Unbound.  
 EE, HU,  LV and SI:  
None 
3) All Member States 
except EE, HU,  LV and 
SI: Unbound.  
 EE, HU,  LV and SI:  
None 
4) ICT and BV
:  
 All Member States 
except EE, HU,  LV and SI: Unbound.   
 EE, HU and SI: 
Unbound, except as indicated in the 
horizontal section 
 LV: None  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States 
except EE, LV:    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 Unbound 
 EE:  Unbound except as 
indicated in the 
horizontal section 
 LV: None   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
    
(e)  Pushing and 
towing  services (CPC 
7214) 1) All Member States except  LV, LT: Unbound.  
 LV,LT:  None 
2) All Member States except  LV, LT: Unbound.  
 LV,LT:  None  3) All Member States except  LV: Unbound.  
 LV:  None.  
4) ICT and BV
:  
 All Member States except LV, and LT: Unbound.  
 LV, LT: Unbound, except as indicated in the horizontal 
section 1) All Member States 
except  LV, LT: 
Unbound.  
 LV,LT:  None 2) All Member States 
except  LV, LT: 
Unbound.  
 LV,LT:  None  
3) All Member States 
except  LV: Unbound.  
 LV:  None.  
4) ICT and BV
:  
 All Member States 
except LV, and LT: 
Unbound.  
 LT:  Unbound, except 
as indicated in the 
horizontal section 
 LV: None  
  CSS  
 All Member States: Unbound .   
   CSS :  
 All Member States 
except LV:  Unbound 
 LV:  None  
    
(f)  Supporting 
services for  maritime 
transport,  except for LT, where:  
 Supporting 
services for  maritime 1) All Member States except LV, LT: Unbound.  
 LV,LT:  None 
2) All Member States except LV, LT: Unbound..   LV,LT:  None  1) All Member States 
except LV, LT: 
Unbound.  
 LV,LT:  None 
2) All Member States   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
transport  
 Ship agency 
services  (Part of 7480) 3) All Member States except LV, LT: Unbound.  
 LV:  None.  
 LT:  In order to obtain a license to establish a 
 commercial presence a manager must  speak the Lithuanian language 
4) ICT and BV
 
 
All Member States except LV, and LT: Unbound.  
 LV, LT: Unbound, except as indicated in the horizontal 
section except LV, LT: 
Unbound..  
 LV,LT:  None  
3) All Member States 
except LV, LT: 
Unbound.  
 LV, LT:  None.  
4) ICT and  BV  
 All Member States 
except LV and LT: 
Unbound  
 LT:  Unbound, except 
as indicated in the 
 horizontal section 
 LV:  None 
  CSS  
 All Member States: Unbound.   
  CSS :  
 All Member States 
except LV:  Unbound 
 LV:  None  
    
    
B. Internal Waterways 
Transport  
a) Passenger 
transportation 
(CPC 7221)  
1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: Unbound.   CZ, LV, SK: None 
3) All Member States except LV: Unbound.   
1) All Member States: 
Unbound 
2) All Member States 
except CZ, LV, SK: 
Unbound.    
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 LV: None   CZ, LV, SK: None 
 
3) All Member States 
except LV: Unbound.  
 LV: None 
 4) ICT and BV :   
 All Member States except CZ, LV, SK: Unbound.  4) ICT and BV  
 All Member States 
except CZ, LV, SK: Unbound.   
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  CZ, LV, SK: Unbound, except as indicated in the 
horizontal section. 
  
CSS  
All Member States:  Unbound 
 
 
  CZ, SK: Unbound, 
except as indicated in 
the horizontal section  
 LV:  None  
 CSS  
 
All Member States 
except LV: Unbound. 
 LV: None   
b) Freight transportation 
 (CPC 7222) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None 
3) All Member States except LV: Unbound.   LV: None  1) All Member States: 
Unbound 
2) All Member States 
except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None 
 
3) All Member States 
except LV: Unbound.  
 LV: None  
 4) ICT and BV :   
 All Member States except CZ, LV, SK: Unbound.   CZ, LV, SK: Unbound, except as indicated in the 
horizontal section. 
CSS 
 
All Member States:  Unbound 4) ICT and BV  
 All Member States 
except CZ, LV, SK: 
Unbound.   
 CZ, SK: Unbound, 
except as indicated in 
the horizontal section 
   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 
 LV: None 
CSS 
 
All Member States except 
LV: Unbound. 
 
LV: None  
 
d) Maintenance and 
repair of  vessels (part of 
CPC 8868) 1) All Member States except HU: Unbound,  
 HU: None  1) All Member States 
except HU: Unbound,  
 HU: None   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 2) All Member States except CZ, HU, LV, SK: Unbound.  
 CZ, HU, LV, SK: None 
3) All Member States except HU, LV: Unbound.  
 HU, LV: None 2) All Member States 
except CZ, HU, LV, 
SK: Unbound.  
 CZ, HU, LV, SK: None 3) All Member States 
except HU, LV: 
Unbound.  
 HU, LV: None  
 4) ICT and BV :   
 All Member States except CZ, HU, LV, SK: Unbound.  
 CZ, HU, LV, SK: Unbound, except as indicated in the 
horizontal section. 
  
  
CSS
  
All Member States:  Unbound 
 
  4) ICT and BV
 
 All Member States 
except CZ, HU, LV, SK: Unbound.  
 CZ, HU, SK: Unbound, 
except as indicated in the horizontal section  
LV:  None  
  
CSS
 
 
All Member States 
except LV: Unbound. 
 LV: None  
  
e) Pushing and towing 
 services (CPC 7224) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: Unbound.  1) All Member States: 
Unbound 
2) All Member States 
except CZ, LV, SK:   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 CZ, LV, SK: None Unbound.  
 CZ, LV, SK: None 
 3) All Member States except LV: Unbound.  
 LV: None  
4) ICT and BV :   
 All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: Unbound, except as indicated in the 
horizontal section. 
 CSS :  
All Member States:  Unbound 
  
 3) All Member States 
except LV: Unbound.  
 LV: None 4) ICT and BV
 
 All Member States 
except CZ, LV, SK: Unbound.  
 CZ, SK: Unbound, 
except as indicated in the horizontal section  
 LV:  None  
CSS
 
 
All Member States 
except LV: Unbound. 
 
LV: None  
  
f) Supporting services 
for internal waterways (part of CPC 745) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: Unbound.   CZ, LV, SK: None 
 1) All Member States: 
Unbound 
2) All Member States 
except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 3) All Member States except LV: Unbound.  
 LV: None  
4) ICT and BV :   
 All Member States except CZ, LV, SK: Unbound.   CZ, LV, SK: Unbound, except as indicated in the 
horizontal section. 
 CSS
:  
All Member States:  Unbound 
  
 3) All Member States 
except LV: Unbound.  
 LV: None 
4) ICT and BV
 
 All Member States 
except CZ, LV, SK: 
Unbound.  
 CZ,  SK: Unbound, 
except as indicated in the horizontal section  
 LV:  None  
CSS
 
 
All Member States 
except LV: Unbound.  
LV: None  
   
    
    
C. Air Transport Services  
c) Rental of aircraft with 
crew 
 (CPC 734) 
  
1) 2) All Member States except PL : Unbound 
 PL:  None except that aircraft used by 
Community air carriers have to be registered in 
the Member State licensing the air carrier or elsewhere in the Community.  Waivers can be 
granted for short term lease contracts or under 
exceptional circumstances. 
3) All Member States except PL : Unbound  
1) 2) 3) All Member States 
except PL: Unbound 
 PL: None  
4) ICT and BV:
 
 All Member States 
except PL: Unbound 
 PL: None   
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abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 PL: None except that aircraft used by Community 
carriers have to be registered in the aircraft 
register of that Member State, the aircraft must 
be owned either by natural persons meeting specific nationality criteria or by juridical persons 
meeting specific regarding  ownership of capital 
and control (including na tionality of directors). 
4) ICT and BV:
 
 All Member States except PL: Unbound  PL: Unbound except for horizontal measures 
 CSS:
    
 All Member States: Unbound  
  CSS:     
 All Member States: 
Unbound 
  
d) Maintenance and 
Repair of Aircraft and 
parts thereof   
(part of CPC 8868)  
   1) All Member States except AT, EE, HU, LV, PL: 
Unbound.  
 AT, EE, HU, LV, PL: None 
2) All Member States except CY and MT:  None 
 CY and MT: Unbound  
3) All Member States except CY, CZ , MT and SK:  None  CY and MT: Unbound  
 CZ:  Corporate seat required in the Czech Republic  
 SK: Corporate seat is required in the Slovak Republic  
4) ICT and BV
:  
 All Member States except CY and MT: Unbound 
except as indicated in the horizontal section 
 CY and MT: Unbound 1) All Member States 
except AT, EE, HU, 
LV, PL: Unbound.  
 AT, EE, HU,LV, PL: 
None 
2) All Member States 
except CY and MT:  
None 
 CY and MT: Unbound   
3) All Member States 
except CY, CZ , MT and SK:  None 
 CY and MT: Unbound  
 CZ:  Corporate seat 
required in the Czech 
Republic  
 SK: Corporate seat is 
required in the Slovak   
  S/C/W/273 
Page 260 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Republic 
 
4)  ICT and BV :  
       All Member States 
except CY, FI, LV, MT 
and PL: Unbound 
except as indicated in 
the horizontal section  
 FI, LV, PL: None  CY and MT: Unbound 
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States 
except EE, LV:  
Unbound 
  
 EE:  Unbound except as 
indicated in the  
   horizontal 
section 
 LV: None  
    
 Sales and Marketing 
 1) All Member States except CY, CZ, HU, LV, LT, MT, 
PL and SK. None 
 CY, CZ, HU, LV, LT, MT, PL and SK.: Unbound 
 2) All Member States except CY,  HU, LV, LT, MT and 
PL: None.  
 CY,  HU, LV, LT, MT and PL: Unbound  
3) All Member States except CY, CZ, HU, LV, LT, MT, 1) All Member States 
except CY, CZ, EE,
 
HU, LV, LT, MT, PL 
and SK:  For distribution through 
CRS of air transport 
services provided by CRS parent carrier:  
Unbound.  
 CY, CZ, HU, LV, LT, 
MT, PL and SK: 
Unbound   
   S/C/W/273
 Page 261Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
PL and SK: None 
 CY, CZ, HU, LV, LT, MT, PL and SK: Unbound 
4) ICT and BV : All Member States except CY,  HU, LV, 
LT, MT and PL: Unbound except as indicated in the horizontal section  
CY,  HU, LV, LT, MT and PL: Unbound  EE: none
 
 2)  All Member States 
except CY,  HU, LV, 
LT, MT and PL: None 
 CY,  HU, LV, LT, MT 
and PL: Unbound 
3) All Member States 
except CY, CZ, HU, 
LV, LT, MT, PL and SK.:  For distribution 
through CRS of air 
transport services provided by CRS parent 
carrier:  Unbound.  
 CY, CZ, HU, LV, LT, 
MT, PL and SK: 
Unbound 
   4) ICT and BV
: All 
Member States except 
CY,  FI, HU, LV, LT, MT and PL: Unbound 
except as indicated in 
the horizontal section  
FI: None 
CY,  HU, LV, LT,  MT and 
PL: Unbound 
  CSS :  
 All Member States:  Unbound 
  
  CSS :  
 All Member States 
except EE:  Unbound 
   EE:  Unbound except as 
indicated in the    
  S/C/W/273 
Page 262 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
   horizontal 
section 
  
Computer Reservations 
System 
 
For HU only: computer 
reservations systems (as 
defined in paragraph 6(c) of the Annex on Air Transport 
Services.   1) All Member States except CY, CZ, EE, LV, LT, MT, 
PL, SK.: None 
 CY, CZ, EE, LV, LT, MT, PL and SK.: Unbound  
2) All Member States except CY, EE, LV, LT, MT, PL: 
None  
 CY, EE, LV, LT, MT and PL: Unbound  
 
3) All Member States except CY, CZ, EE, LV, LT, MT, 
PL, SK: None 
 CY, CZ, EE, LV, LT, MT, PL, SK: Unbound  
 4) ICT and BV
  
 All Member States except CY, CZ, EE, LV, LT, MT, 
PL:  Unbound except as indicated in the horizontal 
section. 
 CY, CZ, EE, LV, LT, MT, PL: Unbound   
 1) All Member States 
except CY, CZ, EE, HU,
 LV, LT, MT, PL, 
SK:  For obligations of 
parent or participating carriers in respect of a 
CRS controlled by an 
air carrier of one or more third countries:  
Unbound..  
 CY, CZ, EE, LV, LT, 
MT, PL, SK: Unbound 
 HU: none
 
 2) All Member States 
except CY, EE, LV, LT, 
MT and PL: None  
 CY, EE, LV, LT, MT, 
PL: Unbound  
3) All Member States 
except CY, CZ, EE, LV, 
LT, MT, PL and SK.: 
For obligations of parent or participating 
carriers in respect of a 
CRS controlled by an air carrier of one or 
more third countries:  
Unbound..  
 CY, CZ, EE, LV, LT, 
MT, PL, SK: Unbound 
    
   S/C/W/273
 Page 263Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
4) ICT and BV :  
 All Member States 
except CY, CZ, EE, FI, 
LV, LT, MT, PL: Unbound except as 
indicated in the 
horizontal section  
 CY, CZ, EE, LV, LT, 
MT, PL: Unbound  
 FI: None  
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States:  
Unbound 
   
D) Space ransport  
 (733)  1), 2), 3)  All Member States except AT: Unbound  
AT: None  
 
4) All Member States except AT: Unbound  
AT: Unbound except as indicated in Part  I 1), 2), 3)  All Member 
States except AT: Unbound  
AT: None  
 
4) All Member States 
except AT: Unbound  
AT: Unbound except as 
indicated in Part  I  
E. Rail Transport 
Services     
a) Passenger transportation 1)  All Member States: Unbound   
2)  All Member States except HU: Unbound 
 HU: None 3)  All Member States except HU: Unbound 
 HU:  Services may be provided through a  Contract of 
Concession granted by the  state or the local 1) 2) 3) All Member States 
except HU: Unbound 
 HU: None  
 
   
  S/C/W/273 
Page 264 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
authority 
4)  ICT and BV:  
 All Member States except HU: Unbound 
 HU: Unbound except as indicated in horizontal section.   
4) ICT and BV:  
 All Member States 
except HU: Unbound 
 HU: Unbound except as 
indicated in horizontal 
section. 
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States:  
Unbound 
   
    
b) Freight transportation 1)  All Member States:  Unbound   
2)  All Member States except HU: Unbound  HU: None 
3)  All Member States except HU: Unbound 
 HU:  Services may be provided through a  Contract of 
Concession granted by the  state or the local 
authority 
4) ICT and BV:
 
 All Member States except HU: Unbound 
 HU: Unbound except as indicated in horizontal 
 section. 1) 2) 3) All Member States 
except HU: Unbound   
 
 HU: None 
 
 
  
4) ICT and BV:
 
 All Member States 
except HU: Unbound 
 HU: Unbound except as 
indicated in horizontal  section.  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:    
   S/C/W/273
 Page 265Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Unbound 
    
d) Maintenance and 
Repair of Rail 
Transport Equipment  
 
 (part of CPC 8868)       1) All Member States except EE and  HU:  Unbound  
 EE and HU: None  
2) All Member States except AT, CY,  MT, LV, PL: None  AT, CY,  MT, LV, PL: Unbound 
3) All Member States except AT, CY, CZ, LV, MT, PL, 
SE, SK: None 
 AT, CY, CZ, LV, MT, PL, SK: Unbound 
 SE: Operators allowed to establish and maintain their 
own terminal infrastructure facilities, subject to space 
and capacity constraints
61 
4) ICT and BV :  
 All Member States except AT, CY, MT, LV, PL: 
Unbound except as indicated in the horizontal section  
 AT, CY, LV, MT, PL: Unbound 1) All Member States 
except EE, HU: 
Unbound 
 EE, HU: None 
2) All Member States 
except AT, CY, MT, LV, PL: None 
 AT, CY, MT, LV, PL: 
Unbound 
 
3) All Member States 
except AT, CY, CZ, LV, MT, PL, SK: None 
 AT, CY, CZ, LV, MT, 
PL, SK: Unbound 
4) ICT and BV
:  
 All Member States 
except AT, CY, FI, MT, 
LV, PL: Unbound 
except as indicated in the horizontal section
 AT, CY, LV, MT, 
PL: Unbound 
 FI: None  
  CSS :  
 All Member States:  Unbound    CSS
:  
 All Member States 
except EE: Unbound 
   
                                                      
61   Public utility concession or licensing procedures may apply in case of occupation of the public domain.  
  S/C/W/273 
Page 266 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 EE:  Unbound except as 
indicated in the  
   horizontal 
section 
  
  
e)  Supporting services 
for rail transport 
services  
 Rail freight agency 
and forwarding 
services  
(CPC part of 7480) 1)  All Member States:  Unbound 
2)  All Member States except LT: Unbound  LT: None 
3)  All Member States except LT: Unbound 
 LT: None  4)  ICT and BV
:  
 All Member States except LT: Unbound 
 LT: Unbound, except as indicated in the horizontal 
section.  
 1)   All Member States:  
Unbound 
2)  All Member States 
except LT: Unbound 
 LT: None 3)  All Member States 
except LT: Unbound 
 LT: None  4)  ICT and BV
:  
 All Member States 
except LT: Unbound 
 LT: Unbound, except as 
indicated in the horizontal section  
  CSS :  
 All Member States: Unbound  CSS :  
 All Member States: 
Unbound  
    
    
F. Road Transport 
Services  
 
a) Passenger  
  
 
1) All Member States:    
   S/C/W/273
 Page 267Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Transportation 
 
 All Member States 
except FI, LV, LT: 
CPC 71213 and 7122.  
 FI: CPC 71213, 71222 
and 71223.  
 
 LV: CPC 71213, 
71222,  71223.  
 
 LT: CPC 7121, 7122). 
 
 For LV, LT and SE: 
cabotage excluded. 1) All Member States:  Unbound 
2) All Member States except AT, CY, CZ, EE, HU, MT,  
PL, SK and SI: None 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: Unbound  3) All Member States except AT, CZ, EE, FI, HU, LV, 
LT, MT, PL, SE, SI, SK: for transport within a Member 
State (cabotage), by a carrier established outside that 
Member State: Unbound except for rental of 
non-scheduled services of buses
 with operator 
(71223)62 where no limitation will apply as from 1996. 
 AT, CZ, EE, HU, MT, PL, SI, SK: Unbound 
 FI: Authorisation required, not extended to foreign 
registered vehicles 
 LT: None  
 LV: Authorization required (licence), not extended to 
foreign registered vehicles. 
 Unbound 
2) All Member States 
except AT, CY, CZ, EE, 
HU, MT,  PL, SK and SI: None 
 AT, CY, CZ, EE, HU, 
MT,  PL, SI, SK: 
Unbound  
3) All Member States 
except AT, CZ, EE, FI, 
HU, LV, LT, MT, PL, 
SE, SI, SK: Unbound for transport within a 
Member State 
(cabotage), by a carrier established outside that 
Member State. 
 AT, CZ, EE, HU, MT, 
PL, SI, SK: Unbound 
 FI, LT: None  
 LV, SE: Requirement 
on established entities to 
use vehicles with 
national registration. 
 
 - SE: Authorization required for commercial land 
transport service operations. Authorization is based on 
the applicants financial situation, experience and capability to supply the services. Limitations on the use 
of leased vehicles for such operations.   
                                                      
62   Indicates that the service specified constitutes only a pa rt of the total range of activities by the CPC concordance. 
 
63  Needs test based on the number of service suppliers in the local geographic area.  
  S/C/W/273 
Page 268 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
- For 7122:  
 ES: Economic needs test. 
- For 71221 (taxi services):  
 All Member States except those which are unbound 
and except FI, LT, LV, SE: economic needs test63, plus: 
   DK:  Access for natural persons only, and 
 local establishment requirement.    
   S/C/W/273
 Page 269Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  IT:  Access for natural persons only. 
 - For 71222 (limousine services): 
 DK:  Access for natural persons only, and local 
establishment requirement. 
 FI: Authorisation required, not extended to foreign 
registered vehicles. 
 IT:  Access for natural persons only, and economic 
needs test. 
 LV: Authorization required (licence), not extended to 
foreign registered vehicles. 
 PT:  Economic needs test. - For 71213 (Intercity bussing services):
64 
 IT, ES, IE:  Economic needs test. 
 FR :  Unbound.  FI: Authorisation required, not extended to foreign 
registered vehicles. 
  DK:  Economic needs test and residence and 
citizenship requirement for the manager. 
 LV: Authorization required (licence and  special 
permit), not extended to foreign registered vehicles. 
 PT:  Access through incorporation only.   
 - For 71223: 
 FI: Authorisation required, not extended to foreign 
registered vehicles. 
 LV: Authorization required (licence), not extended to 
foreign registered vehicles.   
                                                      
64    Where the supply of a service is subject to an economic needs test, this is essentially based on existing public transport on the route concerned. 
  
  S/C/W/273 
Page 270 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 4) ICT and BV :  
 All Member States except  AT, CY, CZ, EE, HU, MT,  
PL, SI, SK: Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
  DK:  Citizenship requirement for  managers. 
  PT:  Nationality requirement for specialist 
 personnel. 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: Unbound 4) ICT and BV
:  
 All Member States 
except AT, CY, CZ, EE, 
FI, HU, MT,  LV PL, SI, SK: Unbound except 
as indicated in the 
horizontal section and 
subject to the following 
specific limitations: 
  DK:  Residence 
requirement for 
managers. 
 AT, CY, CZ, EE, HU, 
MT,  LV PL, SI, SK: 
Unbound 
 FI: None  
  CSS :  
 All Member States: Unbound 
   CSS :  
 All Member States: 
Unbound 
   
b) Freight Transportation 
 (CPC 7123. LV, LT 
and SE: cabotage 
excluded) 1) All Member States:  Unbound 
2) All Member States except AT,  CY, CZ, EE, HU, MT, 
PL, SI, SK: None 
 AT, CY, CZ, EE, HU, MT, PL, SI, SK: Unbound 
3)  All Member States except AT, CY, CZ, ES, EE, FI, 
HU, MT, LV, LT, PL, SE, SI and SK: Unbound for 
transport within a Memb er State by a carrier 
established in another Member State, plus:  
  IT:  For  transport within the country, 
 licensing subject to an economic needs  test. 
 AT, CY, CZ, ES, EE, HU, MT, PL, SI, SK:  Unbound.   FI: Authorisation required, not extended to foreign 1) All Member States:  
Unbound 
2) All Member States  
except AT, CZ, EE, 
HU, MT, PL SI, SK: None 
 AT, CZ, EE, HU, MT, 
PL SI, SK: Unbound 
3) All Member States 
except AT, CZ, ES, EE, 
FI, HU, LT, LV, MT, PL, SE, SI, SK: 
Unbound for transport   
   S/C/W/273
 Page 271Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
registered vehicles. 
 LV: Authorization required (licence), not extended to 
foreign registered vehicles. 
 LT: None   SE: Authorization required for commercial land 
transport service operations. Authorization is based on 
the applicants financial situation, experience and 
capability to supply the services. Limitations on the use 
of leased vehicles for such operations. 
4)  ICT and BV
:  
 All Member States except AT,  CY, CZ, EE, HU, MT, 
PL, SK and SI: Unbound except as indicated in the horizontal section  
 AT,  CY, CZ, EE, HU, MT, PL, SK and SI: Unbound within a Member State 
by a carrier established 
in another Member 
State. 
 FI, LT: None 
 AT, CZ, ES, EE, HU, 
MT, PL SI, SK:  
Unbound. 
 LV, SE: Requirement 
on established utilities 
to use vehicles with 
national registration. 
4)  ICT and BV
:  
 All Member States 
except AT,  CY, CZ, EE, FI, HU, LV, MT, 
PL, SI, SK: Unbound 
except as indicated in the horizontal section 
 
  
  
 CSS
:  
 All Member States: Unbound    AT, CY, CZ, EE, HU, 
LV, MT, PL, SI, SK: Unbound 
 FI : None 
 CSS
:  
 All Member States: 
Unbound 
   
c) International Truck 
transport services  
 1) All Member States: Unbound 
2) 3) All Member States except EE: Unbound 
  EE: None  1) All Member States: 
Unbound 
2) 3) All Member States 
except EE: Unbound   
  S/C/W/273 
Page 272 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
4)  ICT and BV :  
 All Member States except EE: Unbound 
 EE: Unbound, except as provided for in the 
 horizontal section 
 CSS :  
 All Member States: Unbound 
   EE: None  
4)  ICT and BV :  
 All Member States 
except EE: Unbound 
 EE: Unbound, except as 
provided for in the 
 horizontal section 
 CSS :  
 All Member States 
except EE: Unbound 
 EE: Unbound, except as 
provided for in the  horizontal section 
    
d) Maintenance and 
Repair of Road Transport Equipment   
 (All Member States 
except AT, CZ, EE,  
FI,  HU,  SK and SI : 
CPC 6112.  
 AT, CZ, EE HU and  
SK: 6112+8867.  
 FI 6112 and parts of 
88 
 SI: part of CPC 6112) 
 1) All Member States excep t CY, CZ, FI, LT, LV, MT, 
PL, SE, SK: None 
 CY, CZ, FI, LT, LV, MT, PL, SE, SK: Unbound 
2) All Member States except CY, LT, MT, PL: None 
 CY, LT, MT, PL: Unbound  3) All Member States except CY, CZ, LT, LV, MT,PL, 
SE, SK: None   
 LV: Authorisation required - License.   SE: Operators allowed to establish and maintain their 
own terminal infrastructure facilities, subject to space 
and capacity constraints.  
 CY, CZ,  LT, MT, PL, SK: Unbound 
4) ICT and BV
:  
 All Member States except CY, LT, MT, PL:  Unbound 
except as indicated in the horizontal section  1) All Member States 
except CY, CZ, FI, LT, 
LV, MT, PL, SE, SK: 
None  
 CY, CZ, FI, LT, LV, 
MT, PL, SE, SK: 
Unbound 
2) All Member States 
except CY, LT, MT, 
PL: None 
 CY, LT, MT, PL: 
Unbound 
3) All Member States 
except CY, CZ, LT, MT, PL,  SK: None  
 CY, CZ,  LT, MT, PL, 
SK: Unbound   
   S/C/W/273
 Page 273Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 CY, LT, MT, PL: Unbound  
 
4) ICT and BV :  
 All Member States 
except CY, FI, LT, MT, 
LV, PL: Unbound 
except as indicated in 
the horizontal section  
 FI, LV: None   CY, LT, MT, PL: 
Unbound 
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States 
except EE, LV:  Unbound 
 EE:  Unbound except as 
indicated in the  
   horizontal 
section 
 LV: None 
   
(e) Supporting services 
for road transport 
equipment 
 (For LV only:  
 CPC 7441, CPC 7449) 1) All Member States:  Unbound 
2) All Member States except LV: Unbound 
 LV:  None 
3) All Member States except LV: Unbound  LV: Authorization required (agreement with bus 
station, license). 
4) ICT and BV:
   
 All Member States except LV: Unbound 
 LV: Unbound, except as indicated in the  horizontal 1) All Member States:  
Unbound 
2) All Member States 
except LV: Unbound 
 LV:  None 
 
3) All Member States 
except LV: Unbound 
 LV:  None 
4) ICT and BV:    
  S/C/W/273 
Page 274 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
section 
 CSS:  
 All Member States: Unbound  All Member States 
except LV: Unbound 
 LV:  None 
 CSS:  
 All Member States 
except LV: Unbound 
 LV:  None 
    
G. Pipeline Transport  
  LT: CPC 713 1) All Member States:  Unbound 
2)  All Member States except HU, LT:  Unbound 
 HU, LT: None 3) All Member States except HU, LT:  Unbound  
 HU: Services may be provided through a  Contract of 
Concession granted by the  state or the local authority 
 LT: None 
4) ICT and BV:
 
 All Member States except HU, LT:  Unbound  
 HU, LT: Unbound except as indicated in the 
 horizontal section 
 CSS  
 All Member States:  Unbound 1) All Member States 
except HU:  Unbound 
 HU: None 2) All Member States 
except HU, LT:  
Unbound 
 HU, LT: None 
 
3) All Member States 
except HU, LT:  
Unbound 
 HU, LT: None 
 
4) ICT and BV:
 
 All Member States 
except HU, LT:  
Unbound 
 HU, LT: Unbound 
except as indicated in 
the  horizontal section 
 CSS  
 All Member States:    
   S/C/W/273
 Page 275Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
Unbound 
    
)    
H. Services auxiliary to 
all  modes of transport  
 (FI: excluding 
 maritime transport  
(a) Cargo-handling 
 services   
 (EE, LV and  LT: 
CPC 741)  
  
1) All Member States except EE, LV: Unbound.  
 EE, LV: None 2) All Member States except EE, LV and LT: Unbound  
 EE, LV and LT: None 
3) All Member States except EE, LV,  LT: Unbound  
 EE, LV, LT: None except in airports where 
categories of activities  committed depend 
of size of airport, the number of providers in each airport can be limited due to available-
 space constraints and to not less than  two 
suppliers for other reasons, and  non-
discriminatory pre-approval procedures may 
apply.  
 
 
 
4) ICT and BV:
 
 All Member States except EE, LV and LT: Unbound.  
 EE, LV and LT: Unbound, except as indicated in the 
horizontal section 
 CSS  
 All Member States:  Unbound  
  
1) All Member States 
except EE, LV:  Unbound. 
  EE, LV: None 
 2) All Member States 
except EE, LV and LT: 
Unbound  
 EE, LV and LT: None  
3) All Member States 
except EE, LV and LT: 
Unbound  
 EE, LV and LT: None   
 
 4) ICT and BV:
 
 All Member States 
except EE, LV and LT: Unbound.  
 EE and LT: Unbound, 
except as indicated in the horizontal section 
 LV: None 
 CSS
   
  S/C/W/273 
Page 276 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
  All Member States 
except EE, LV:  
Unbound 
 EE:  Unbound except as 
indicated in the 
horizontal section 
 LV: None 
 
 
 
b) Storage and 
Warehouse Services 
(CPC 742) 
 (For all Member 
States except AT, EE, 
FI, HU, LT, LV: other 
than in ports) 
   
1) All Member States except EE, HU and LV: Unbound
  
 EE, HU and LV: None 
2) 3) All Member States except CY, CZ, MT, PL, SE, SK: 
None    
 CY, CZ, MT, PL, SE, SK: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ,  LT, MT PL, SE, 
SK:  Unbound except as indicated in the horizontal 
section.  
 CY, CZ, MT, LT, PL, SE, SK: Unbound  
1) All Member States 
except EE, HU, LV: Unbound  
 EE, HU and LV: None 
2) 3) All Member States 
except CY, CZ, MT, 
PL, SE, SK: None    
 CY, CZ, MT, PL, SE, 
SK: Unbound 
4) ICT and BV
:  
 All Member States 
except CY, CZ, FI, LV, 
MT, PL, SE, SK: Unbound except as 
indicated in the 
horizontal section 
 CY, CZ, MT, PL, SE, 
SK: Unbound 
 FI, LV: None  
  CSS :   CSS :    
   S/C/W/273
 Page 277Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 All Member States:  Unbound 
   All Member States 
except EE, LV:  
Unbound 
 EE:  Unbound except as 
indicated in the  
   horizontal 
section 
 LV: None 
  
c) Freight Transport 
Agency/Freight 
Forwarding Services
(CPC 748) 
  1)2) 3) All Member States  except CY, CZ, HU, MT, PL,  
SE, SK: None   
 CY, CZ, HU, MT, PL, SK and SE: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, MT, PL, SK 
and SE: Unbound except as indicated in the horizontal 
section  
 CY, CZ, HU, MT, PL, SE, SK: Unbound 1) All Member States  
except CY, CZ, HU, MT, PL, SE, SI, SK: 
None   
 CY, CZ, HU, MT, PL, 
SK and SE: Unbound 
 SI: None other than 
customs clearance is 
subject to limitation to 
juridical person established in the 
Republic of Slovenia. 
2) 3) All Member States  
except CY, CZ, HU, 
MT, PL, SE, SI, SK: 
None   
 CY, CZ, HU, MT, PL, 
SK and SE: Unbound 
 SI: None other than 
customs clearance is 
subject to limitation to 
juridical person established in the 
Republic of Slovenia. 
4) ICT and BV
:    
  S/C/W/273 
Page 278 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 All Member States 
except CY, CZ,  FI, HU, 
LV, MT, PL, SK and 
SE: Unbound except as indicated in the 
horizontal section and 
subject to the following 
limitations: 
 CY, CZ, HU, MT, PL,  
SE, SK: Unbound 
 FI, LV: None 
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States 
except EE, LV:  Unbound 
 EE:  Unbound except as 
indicated in the 
horizontal section 
 LV: None  
    
Pre-Shipment 
Inspection (part of 
CPC 749) 65 except 
for:  EE: in particular 
freight inspection 
services, part of  CPC 749;
 
FI: CPC 7490 only;
 
LV: Other CPC 749;  
 1) 2) 3) All Member States   except AT, CY, CZ, HU, MT, 
PL, SE, SK: None   
 AT, CY, CZ, HU, MT, PL, SE, SK: Unbound 
4) ICT and BV
:  
 All Member States except AT, CY, CZ, HU, MT, PL, 
SK and SE: Unbound except as indicated in the 
horizontal section 
 AT, CY, CZ, HU, MT, PL, SK and SE: Unbound 1) All Member States 
except AT, CY, CZ, HU, MT, PL, SE, SK: 
None   
 AT, CY, CZ, HU, MT, 
PL, SE, SK: Unbound 
2) All Member States 
except AT, CY, CZ, HU, MT, PL,  SK and 
SE: None 
 AT, CY, CZ, HU, MT, 
PL, SK and SE:  
                                                      
65  Indicates that the service specified c onstitutes only a part of the total range of  activities covered by the CPC concordance  
   S/C/W/273
 Page 279Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
LT: Freight 
inspection, Part of 
CPC 749 
 Unbound 
3) All Member States 
except AT, CY, CZ, 
HU, MT, PL, SE, SK: None   
 AT, CY, CZ, HU, MT, 
PL, SK and SE: 
Unbound 
4) ICT and BV
:  
 All Member States 
except AT, CY, CZ,  FI, 
HU, LV, MT, PL, SE, SK: Unbound except as 
indicated in the 
horizontal section 
 AT, CY, CZ, HU, MT, 
PL,  SE, SK: Unbound 
 FI, LV: None 
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States 
except EE, LV:  
Unbound 
 EE:  Unbound except as 
indicated in the  
   horizontal section 
 LV: None 
    
I. Other Transport 
Services  
 (Provision of 
Combined Transport 
Service) 1) All Member States except FI: Unbound 
 FI: None 2) All Member States except AT, CY, CZ, EE, HU, LT,  1) All Member States 
except FI: Unbound 
 FI: None 
2) All Member States   
  S/C/W/273 
Page 280 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
 LV, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK: 
Unbound 
3)  All Member States except AT, CY, CZ, EE, HU, LT,  
LV, MT, PL, SE, SI, SK: None, without prejudice to 
the limitations affecting any given mode of transport 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK: 
Unbound. 
4) ICT and BV :  
 All Member States except AT, CY, CZ, EE, HU, LT,  
LV, MT, PL, SE, SI, SK: Unbound except as indicated 
in the horizontal section  
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, SK: 
Unbound. except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, 
SE, SI, SK: None 
 AT, CY, CZ, EE, HU, 
LT,  LV, MT, PL, SE, 
SI, SK: Unbound 
3)  All Member States 
except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, SE, SI, SK: None, 
without prejudice to the 
limitations affecting any given mode of transport 
 AT, CY, CZ, EE, HU, 
LT,  LV, MT, PL, SE, SI, SK: Unbound. 
4) ICT and BV
:  
 All Member States 
except AT, CY, CZ, EE, 
FI, HU, LT,  LV, MT, 
PL, SE, SI, SK: Unbound except as 
indicated in the 
horizontal section 
 AT, CY, CZ, EE, HU, 
LT,  LV, MT, PL, SE, 
SI, SK: Unbound. 
 FI: None 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:  
Unbound  
12. OTHER SERVICES 
NOT INCLUDED      
   S/C/W/273
 Page 281Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
ELSEWHERE 
- Hairdressing services 
(CPC 97021)  
1) All Member States:  Unbound 
2), 3)  All Member States except AT, CZ, FI, HU and SK : 
Unbound 
 AT , CZ, FI, HU and SK :  None 
4) ICT and BV :  
 All Member States except AT: Unbound. 
 AT: Unbound except as indicated in the horizontal 
section  
1)  All Member States:  
Unbound 
2) 3) All Member States 
except AT, CZ, FI, HU 
and SK : Unbound  
 AT, CZ, FI, HU and 
SK:  None 
4) ICT and BV :  
 All Member States 
except AT:  Unbound  
 AT: Unbound except as 
indicated in the 
horizontal section under 
  CSS : All Member States:  Unbound  CSS : All Member 
States:  Unbound  
- Cosmetic treatment, 
manicuring and 
pedicuring services  (CPC 97022) 1) All Member States:  Unbound 
2) 3)  All Member States except AT: Unbound 
 AT:  None 4) ICT and BV
:  
 All Member States except AT:  Unbound 
 AT: Unbound except as indicated in the horizontal 
section 1)  All Member States:  
Unbound 
2) 3) All Member States 
except AT: Unbound 
 AT:  None  
4) ICT and BV :  
 All Member States 
except AT:  Unbound  
 AT: Unbound except as 
indicated in the 
horizontal section  
  CSS : All Member States:  Unbound  CSS : All Member 
States:  Unbound  
     
  S/C/W/273 
Page 282 Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
- Other beauty 
treatment services  
n.e.c (CPC 97029) 1) All Member States:  Unbound 
2), 3) All Member States except AT: Unbound 
 AT:  None 
4) ICT and BV :  
 All Member States except AT:  Unbound  
 AT: Unbound except as indicated in the horizontal 
section 1)  All Member States:  
Unbound 
2), 3) All Member States 
except AT: Unbound 
 AT:  None 
4) ICT and BV :  
 All Member States 
except AT:  Unbound  
 AT: Unbound except as 
indicated in the 
horizontal section  
  CSS : All Member States:  Unbound  CSS : All Member 
States:  Unbound  
    
- Services related to the 
sale of equipment or 
to the assignment of a 
patent 1), 2), 3) All Member States:  Unbound 
4)  ICT and BV :   
 All Member States:  Unbound  
 CSS :   
 All Member States except FR:  Unbound.  FR:  Unbound except concerning the temporary entry 
of technicians where:  as indicated in the 
horizontal section and subject to the following specific limitations: 
   - The technician is an employee of a juridical 
person within the territory of another Member, and 
  - that juridical person manufactures 
equipment and has sold that equipment to a commercial presence in France, or 1), 2), 3)  All Member 
States:  Unbound 
4)  ICT and BV
: 
 All Member States:  
Unbound 
 CSS :  
 All Member States 
except CY, CZ, EE, HU, LT, LV, MT, PL, 
SI, SK:  Unbound 
except as indicated in the horizontal section. 
 CY, CZ, EE, HU, LT, 
LV, MT, PL, SI, SK: Unbound 
   
   S/C/W/273
 Page 283Modes of supply: (1)  Cross-border (2) Consumption 
abroad (3) Commercial 
presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limitations on National 
Treatment Additional Commitments 
   - that juridical person has assigned a patent to 
a commercial presence in France. 
  - the technician is in charge of supervising the 
construction of the equipment, or of ensuring the preparation for the exploitation 
of the patent. 
   - the work permit is delivered for a period not 
exceeding six months.   
   - the technician presents a work certificate 
from the commercial presence in France and 
a letter from the juridical person within the territory of another Member demonstrating 
its agreement to the transfer. 
   - the commercial presence in France must pay 
a tax to the International Migration Office.    S/C/W/273 
 Page 285 
 
 
  ATTACHMENT A 
 
Glossary  
 
Terms used for individual  Member States 
 
France  
 SC Société Civile SCP Société Civile Professionnelle SEL Société d'Exercice Libéral SNC Société en Nom Collectif SCS Société en Commandite Simple 
SARL Sociét é à Responsab ilité Limitée 
SCA Société en Commandite par Actions SA Société Anonyme N.B.:
 Toutes ces sociétés sont do tées de la personnalité morale 
 
Germany  
 
GmbH & CoKG Kommanditgesellschaft, bei de r der persönlich haftende Gesellschafter  
 eine GmbH (a stock company with limited responsibility) ist. EWIV Europäische Wirtschaftliche Inte ressenvereinigung (European Economic  
 Interest Grouping) 
Italy
 
 
SPA Società per Azioni (joint stock company) 
SRL Società a Respons abilità Limitata (company w ith limited responsibility) 
 For Italy the following professional services are covered in the EC offer: Ragionieri-periti commerciali Bookkeeping accounting-auditing 
Commercialisti Bookkeeping-accounting-auditing Geometri Surveyors 
Ingegneri Engineers 
Architetti Architects Geologi Geologists Medici Doctors Farmacisti Pharmacists Psicologi Psychologists Veterinari Veterinarians 
Biologi Biologists 
Chimici Chemists Periti agrari Agricultural experts Agronomi Agronomists Attuari Actuarists  S/C/W/273 
Page 286  
 
  ADDITIONAL COMMITMENT BY THE EUROPEAN COMMUNITIES 
AND THEIR MEMBER STATES 
  SCOPE 
 The following are definitions an d principles on the regulatory framework for the basic 
telecommunications services underpinning the ma rket access commitments by the European 
Communities and their Member States. 
 
DEFINITIONS 
 
User  mean service consumer and service suppliers. 
Essential facilities  mean facilities of a public telecommuni cations transport network and service that 
 
 a) are exclusively or predominantly provided by a single or limited number of suppliers;  
and 
   b) cannot feasibly be economically or technica lly substituted in order to provide a service. 
 
A major supplier  is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market for basic telecommun ications services as a 
result of:   a) control over essential facilities;  or  
 b) use of its position in the market. 
 1. COMPETITIVE SAFEGUARDS:  1.1. Prevention of anti-competitive practices in telecommunications
: 
 
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or 
together, are a major supplier  from engaging in or continui ng anti-competitive practices. 
 1.2. Safeguards
: 
 
 The anti-competitive practices referred to above shall include in particular: 
  a) engaging in anti-competitive cross-subsidization;   b) using information obtained from competitors with anti-competitive results; and   
 c) not making available to other services s uppliers on a timely basis technical information 
about essential facilities an d commercially relevant inform ation which are necessary for 
them to provide services. 
 2. INTERCONNECTION 
 
2.1. This section applies to linking with supp liers providing public tel ecommunications transport 
networks or services in order to allow the users of one supplier to communicate with users of another 
supplier and to access services provided by another supplier. 
  S/C/W/273 
 Page 287 
 
 
   
2.2. Interconnection to be ensured : 
  Within the limits of permitted market access , interconnection with a major supplier will be 
ensured at any technically feas ible point in the network.  Such interconnection is provided
66: 
 
 a) under non-discriminatory terms, cond itions (including tec hnical standards and 
specifications) and rates and of a quality no less favourable than that provided for its 
own like services or for like services of non-affiliated se rvice suppliers or for its 
subsidiaries or other affiliates67; 
 b) in a timely fashion, on terms, co nditions (including technical standards and 
specifications) and cost-oriented rates that are transparent, reasonable, having regard to economic feasibility, and suffi ciently unbundled so that the supplier need not pay for 
network components or facilities  that it does not require for the service to be provided; 
and 
 
 c) upon request, at points in  addition to the network termination points offered to the 
majority of users, subject to charges that reflect the cost of construction of necessary 
additional facilities. 
 2.3. Public availability of the procedures for interconnection negotiations
 : 
 
 The procedures applicable for interconnec tion to a major supplier will be made publicly 
available.  2.4. Transparency of interconnection arrangements
: 
 
 It is ensured that a major supplier will make publicly availa ble either its interconnection 
agreements or a reference interconnection offer.  2.5. Interconnection : dispute settlement
: 
 
 A service supplier requesting in terconnection with a major supplie r will have recourse, either : 
  a) at any time or   b) after a reasonable period of time which has been made publicly known to an 
independent domestic body, whic h may be a regulatory body as referred to in paragraph 
5 below, to resolve disputes regarding a ppropriate terms, cond itions and rates for 
interconnection within a reasonable period of time, to the extent that these have not 
been established previously. 
                                                     
 
 
66 Suppliers of services or networks not generally avai lable to the public, such as closed user groups, have 
guaranteed rights to connect with the publ ic telecommunications transport netw ork or services on terms, conditions 
and rates which are non-discriminatory, transparent and cost-oriented.  Such  terms, conditions and rates may, 
however, vary from the terms, conditions and rates applicable to interconnection between public 
telecommunications networks or services. 
67 Different terms, conditions and rates may be set in  the Community for operators in different market 
segments, on the basis of non-discriminatory and transpar ent national licensing provisions, where such differences 
can be objectively justified because these se rvices are not considered "like services".  
 S/C/W/273 
Page 288  
 
   
3. UNIVERSAL SERVICE   Any Member has the right to define the kind  of universal service obligation it wishes to 
maintain.  Such obligations will not be regarded as anti-competitive per se , provided they are 
administered in a transparent, non-discriminatory and comp etitively neutral manner and are not more 
burdensome than necessary for the kind of universal service defined by the Member.  4. PUBLIC AVAILABILITY OF LICENSING CRITERIA  
 Where a licence is required, the following will be made publicly available: 
  a) all the licensing criteria and the period of time normally require d to reach a decision 
concerning an application for a licence and 
 
 b) the terms and conditions of individual licences. 
 The reasons for the denial of a licence will be made known to the applicant upon request. 
 5. INDEPENDENT REGULATORS  
 The regulatory body is separate from, and not accountable to, any supplier of basic 
telecommunications services.  The decisions of and th e procedures used by regulators shall be impartial 
with respect to all market participants.  6. ALLOCATION AND USE OF SCARCE RESOURCES 
 
 Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, will be carr ied out in an objective, timely, transparent and non-discriminatory 
manner.  The current state of allocated frequency bands will be made publicly available, but detailed 
identification of frequencies allocated for specific government us es is not required.  S/C/W/273 
 Page 289 
 
 
  ADDITIONAL COMMITMENTS BY PART OF THE EC (AT, BE, DK, DE, ES, FI, FR, EL, 
IE, IT, LU, NL, PT, SE, UK) 
 
 
INSURANCE  
 
a) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE , IT, LU, NL, PT, SE, UK)  notes the close co-operation 
among the insurance regulatory and supervisory authorities of  these Member States and encourages their efforts to 
promote improved supervisory standards.  
b) These Member States will make their best endeavours to consider within 6 months complete applications for 
licenses to conduct direct insurance underwriting busine ss, through the establishment in a Member State of a 
subsidiary in accordance with the legislation of that Member State, by an undertaking governed by the laws of a 
third country. In cases where such applications are refu sed, the Member State authority will make its best 
endeavours to notify the undertaking in question and give  the reasons for the refusal of the application. 
 
c) The supervisory authorities of these Member States  will make their best endeavours to respond without 
undue delay to requests for information by applicants on the status of complete applications for licences to conduct 
direct insurance underwriting business, th rough the establishment in a Member St ate of a subsidiary  in accordance 
with the legislation of that Member State by an undertaking governed by the laws of a third country.  
d) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  will make  its best 
endeavours to examine any questions pertaining to the smoot h operation of the internal market in insurance, and 
consider any issues that might have an im pact on the internal market in insurance. 
 
e) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE , IT, LU, NL, PT, SE, UK)  notes that, as regards motor 
insurance, under EC law as in force on 31 December 1997, and without prejudice to future legislation, premiums 
may be calculated taking several risk factors into account. 
 f) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  notes that under EC law, as 
in force on 31 December 1997, and without prejudice to future legislation, the prior approval by national 
supervisory authorities of policy conditions  and scales of premiums that an in surance undertaking intends to use is 
generally not required. 
 
g) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE , IT, LU, NL, PT, SE, UK)  notes that under EC law, as 
in force on 31 December 1997, and without prejudice to future legislation, the prior approval by national 
supervisory authorities of increases in premium rates in generally not required. 
 
 
OTHER FINANCIAL SERVICES
 
 
a) In application of the relevant EC Directives, these Me mber States will make their best endeavours to consider 
within 12 months complete applications for licenses to conduct banking activities, through the establishment in a 
Member State of a subsidiary in accord ance with the legislation of that Member State, by an undertaking governed 
by the laws of a third country. In cases where such applications are refused, the Member State will make its best 
endeavours to notify the undertaking in question and give  the reasons for the refusal of the application. 
 
b) These Member States will make their best end eavours to respond without undue delay to requests for 
information by applicants on the status of complete appl ications for licenses to conduct banking activities, through 
the establishment in a Member State of a subsidiary in acco rdance with the legislation of that Member State, by an 
undertaking governed by the laws of a third country. 
 S/C/W/273 
Page 290  
 
  c) In application of the relevant EC Directives, these Me mber States will make their best endeavours to consider 
within 6 months complete applications for licenses to conduct investment services in the s ecurities field, as defined 
in the Investment Services Directive, through the establis hment in a Member State of  a subsidiary in accordance 
with the legislation of that Member State, by an undertaking governed by the laws of a third country. In cases 
where such applications are refused, the Member State will make its best endeavours to notify the undertaking in 
question and give the reasons for the refusal of the application. 
 
d) These Member States will make their best end eavours to respond without undue delay to requests for 
information by applicants on the status of complete applic ations for licenses to conduct investment services in the 
securities area, through the establishment in a Member State of a subsidiary in accordance with the legislation of that Member State, by an undertaking governed by the laws of a third country. 
  S/C/W/273 
 Page 291 
 
 
  PART III 
 
Explanatory note on the rectifications or changes of a purely technical character  
(pursuant to paragraph 1 of S/L/84)  
 
 
1. Pursuant to paragraph 1 of the Procedures for the certification of rectifications or 
improvements to schedules of specific commitments (S/L/84 of 18 April 2000), the present note aims 
at indicating, for the consolidated GATS schedule (hereafter “the consolidated schedule”) of the 
European Communities and its 25 Member States (hereaf ter the "EC"), the rectifications and changes 
to existing schedules which are of a purely techni cal character (hereafter “the technical changes”), 
which do not reduce the scope or the substance of the existing commitments, and which are not 
resulting from action under the procedures for implementation of Article XXI of the GATS.  
2. The scope of the technical changes presented below does therefore not  include the 
modifications or withdrawals of commitments no tified by the EC under documents S/SECRET/8 and 
S/SECRET/9 and the compensatory adjustments under document S/SECRET/8 agreed between the 
EC and the WTO Members who have submitted claims of interest. 
3. Rather than being a formal modification to the previous schedule of the EC and its (then) 12 
Member States (hereafter “the previous EC-12 schedule”),68 the draft consolidated schedule results 
from merging the previous EC-12 schedule and the previous schedules of the thirteen new Member 
States69 who acceded to the EC in or after 1995 ( i.e., Austria, Cyprus, the Czech Republic, Estonia, 
Finland, Hungary, Latvia, Lithuania, Malta, Po land, the Slovak Republic, Slovenia and Sweden 
(hereafter “the new Member States”), and by inserting therein the modifications or withdrawals of commitments notified by the EC and the compen satory adjustments agr eed. Consequently, in stricto 
sensu , the whole of the consolidated schedule is a modification within the meaning of S/L/84. 
4. In the light of the above, a detailed description and explanation of all the technical changes 
made, in particular those concerning only the form atting appearance of the schedule or those which 
are minor or repetitive, would not be practical by means of "… a draft schedule clearly indicating the 
details of the modifications" . However, with a view to facilita te the examination by the other 
Members of the consolidated schedule and the co mparison between the previous schedules and the 
                                                     
 
68 Schedule of Specific Commitments of the European Communities and its Member States  (doc. 
GATS/SC/31 of 15 April 1994), as supplemented by doc. GATS/SC/31/Suppl.2 of 28 July 1995, doc. 
GATS/SC/31/Suppl.3 of 11 April 1997 and doc. GATS/SC/31/Suppl.4/Rev.1 of 18 November 1999. 
69 Schedule of Specific Commitments of Austria  (doc. GATS/SC/7 of 15 April 1994); Schedule of 
Specific Commitments of the Czech Republic  (doc. GATS/SC/26 of 15 April 1994), as supplemented by doc. 
GATS/SC/26/Suppl.2 of 11 April 1997 and by doc. GATS/SC/26/Suppl.3 of 26 February 1998; Schedule of Specific Commitments of Cyprus  (doc. GATS/SC/25 of 15 April 1994), as supplemented by doc. 
GATS/SC/25/Suppl.1 of 23 February 1998 and by doc. GATS/SC/25/Suppl.2/Rev.1 of 18 November 1999; 
Schedule of Specific Commitments of Estonia  (doc. GATS/SC/127 of 5 October 1999); Schedule of Specific 
Commitments of Finland  (doc. GATS/SC/33 of 15 April 1994); Schedule of Specific Commitments of 
Hungary  (doc. GATS/SC/40 of 15 April 1994), as supple mented by doc. GATS/SC/40/Suppl.2 of  11 April 
1997) and by doc. GATS/SC/40/Suppl.3 of 26 February 1998; Schedule of Specific Commitments of Latvia  
(doc. GATS/SC/126 of 22 April 1999); Schedule of Specific Commitments of Lithuania  (doc. GATS/SC/133 
of 21 December 2001); Schedule of Specific Commitments of Malta  (doc. GATS/SC/54 of 15 April 1994), as 
supplemented by doc. GATS/SC/54/Suppl.1 of 26 February 1998; Schedule of Specific Commitments of Poland  (doc. GATS/SC/71 of 15 April 1994), as supplemented by doc. GATS/SC/71/Suppl.2 of 11 April 1997 
and doc. GATS/SC/71/Suppl.3 of 26 February 1998; Schedule of Specific Commitments of the Slovak 
Republic  (doc. GATS/SC/77 of 15 April 1994), as supplemented by doc. GATS/SC/77/Suppl.2 of 11 April 
1997 and doc. GATS/SC/77/Suppl.3 of 26 February 1998; Schedule of Specific Commitments of Slovenia  (doc. 
GATS/SC/99 of 30 August 1995) as supplemented by doc. GATS/SC/99/Suppl.1 of 26 February 1998 and 
Schedule of Specific Commitments of Sweden  (doc. GATS/SC/82 of 15 April 1994). S/C/W/273 
Page 292  
 
  consolidated schedule, the present note describes  hereafter in a systematic manner the main 
modifications introduced into the consolidated schedule . 
5. The present note will describe successively (1) th e general technical modifications, then (2) 
the technical modifications made to horizontal entr ies and finally (3) the technical changes made to 
sector-specific entries. In order to  ensure transparency, whenever po ssible, the page references made 
to the previous schedules are provided in footnote.  When reference is made to the consolidated 
schedule, however, no references are made to the exact page numbers, as the final formatting of the consolidated schedule, which will be affected by the Secretariat’s documental processing, is unlikely 
to preserve this numbering.     
6. The present note is not an annex to the cons olidated schedule and does not prejudice the 
position of the EC with regard to the legal interpretation of the GATS and GATS schedules. 
I. GENERAL TECHNICAL MODIFICATIONS 
A. A
BBREVIATIONS  
As compared to the previous EC-12 schedule, the abbreviations used to refer to the individual 
Member States are changed, as presented by the following table of equivalence:  
 
Abbreviation used in 
the previous EC-12 
schedule Abbreviation used 
in the consolidated 
schedule Member State 
indicated 
A70 AT Austria 
B BE Belgium 
 CY Cyprus  CZ Czech Republic D DE Germany DK DK Denmark  EE Estonia   GR EL Greece  
E ES Spain 
FIN
3 FI Finland  
F FR France  HU Hungary  IRL IE Ireland I IT Italy 
 LT Lithuania  
L LU  Luxembourg  LV Latvia  MT Malta NL NL The Netherlands  PL Poland  
                                                     
 
70  Although for obvious historical reasons they are not covered by the original schedule of the EC ( i.e., 
doc. GATS/SC/31 of 15 April 1994), the three Member States acceding to the Eur opean Communities in 1995, 
i.e., Austria, Finland and Sweden are already covered by the documents supplementing such original previous 
schedule ( i.e., documents GATS/SC/31/Suppl.2 of 28 July 1995, GATS/SC/31/Suppl.3 of 11 April 1997 and 
GATS/SC/31/Suppl.4/Rev.1 of 18 November 1999).   S/C/W/273 
 Page 293 
 
 
  Abbreviation used in 
the previous EC-12 schedule Abbreviation used 
in the consolidated schedule Member State 
indicated 
P PT Portugal 
S
 3 SE Sweden 
 SI Slovenia  SK Slovak Republic 
UK UK United Kingdom 
 
 
Explanation:
 the abbreviations used in the consolidat ed schedule are set according to the ISO 
3166 Code lists.   
B. M
ODIFICATIONS TO THE STRUCTURE OF THE PRESENTATION OF THE SCHEDULE  
 The following explanations concern only the general structure of scheduling, without 
prejudice to the content of the entries:  
1.  Commitments from the previous, indivi dual schedules of the new Member States, 
which were listed under differe nt headings are grouped together with the commitments 
originally included in the previous EC -12 schedule. This is the case for: 
 
• "Rental Services with Operators/Rental of Vessels with Crew ".  Originally listed, in 
the case of Latvia, under the category "TRANSPORT SERVICES/ Maritime Transport Services", they are listed under the category "BUSINESS SERVICES/ Rental/Leasing Services with Operators" in the consolidated schedule.
71  
 
 
• Contractual service suppliers (CSS). In the previous schedules of Estonia and Latvia, the 
sub-sectors listed below were original ly covered in the horizontal part: 
 
For Estonia:72 Architectural, Engineering and other Technical Services (CPC 867), 
Management Consulting Services (CPC 865)  and Services related to Management 
Consulting (CPC866).  
 For Latvia:
73 Management Consulting Services (CPC 865) and Services related to 
Management Consulting (CPC 866). 
 
In the consolidated schedule, the entries of  these two Member States for these sub-sectors 
are reproduced in the sector-specific part, under the following headings: 
 
For Estonia:  architectural services, urban planning and landscape architectural services, 
engineering services, integrated engineering services, management consulting services, services related to management consulting, t echnical testing and analysis services, related 
scientific and technical consulting services. 
 
For Latvia:
 management consulting services, servi ces related to management consulting. 
                                                      
71 See page 25 of doc. GATS/SC/126 of 22 April 1999. 
72 See page 5 of doc. GATS/SC/127 of 5 October 1999. 
73 See page 3 of doc. GATS/SC/126 of 22 April 1999. S/C/W/273 
Page 294  
 
   
2.  As compared to the previous EC-12 schedule, in the horizontal part of the consolidated schedule, the order of presentation is  more detailed for the entries and is grouped 
under the following headings : "public utilities", "legal entities", "subsidies", "investments", 
"real estate purchases", "exchange regime", "indus trial, commercial or artisanal activities", 
"recognition of diplomas" and "categories of na tural persons covered under Mode 4". In the 
previous EC-12 schedule, the presentation was as follows: "public utilities" (although not specified under a separate head ing), "real estate purchases", "investments", "subsidies" and 
"movement of natural persons".  
 
Explanation:
 the new or renamed headings are intr oduced in the horizontal part to better 
organise the description and listing of the corresponding limitations.   
3
.  In the consolidated schedule, the whole financial services  section is rearranged in two 
parts: the first one includin g the commitments based on the Understanding and the second one 
including those not based on it.  
 
Explanation:  Indeed, part of the EC (Austria, Be lgium, the Czech Republic, Denmark, 
Germany, Spain, Finland, France, Greece, Hungary, Italy, Ireland, Luxembourg, the 
Netherlands, Portugal, Sweden, the Slovak Republic and the United Kingdom) undertakes 
commitments on financial services  in accordance with the provisions of the "Understanding on 
Commitments in Financial Services", while the rest of the EC does not. 
 
C. OTHER GENERAL TECHNICAL MODIFICATIONS  
1. In order to make the presentation of commitments more transparent, implicit 
bindings (e.g. absence of limitation) are made explicit . For instance, in the previous EC-12 
schedule, when most Member States had a “ None ” (no specific limitation) whereas one or a 
few other Member States had a different entry expressing a limitation, it was only the 
limitation that was inscribed, thereby expressi ng implicitly that the Member States which 
were not mentioned had a “ None ”.  This " None " is now explicitly include d in the consolidated 
schedule.  
 
2. In the horizontal section, under Mode 4, as compared to the previous EC-12 schedule, in 
the consolidated schedule the formatting is  changed, introducing a new heading for 
"Categories of natural persons covered under Mode 4", and variou s sub-headings, such as "(i) 
Intra-corporate transfers (ICT), "(ii) Business Visitors (BV)" and "(iii) Contractual service suppliers (CSS)". 
 
As compared to the previous EC-12 schedule a nd the previous individual schedules of certain 
new Member States, in the consolidated sch edule, the wording used to describe the 
commitments is adapted to a common scheduling, so  that there is a single set of entries for the 
Mode 4 commitments of the EC-25 rather than several separate entries. 
 
Explanation:
 to increase the clarity and the tran sparency of the presentation of the 
commitments. 
  
3. In the horizontal section, under Mode 4, for the commitments made by EC Member 
States in the categories of intra-corporate transfers (ICT) and Business Visitors (BV), the 
"Limitations on National Treatment" colu mn have been harmonised as follows:   
  S/C/W/273 
 Page 295 
 
 
  "All Member States: Unbound except for measures  concerning the categories of natural 
persons referred to and committe d in the Market Access column ." 
 In the previous schedules, the lim itation had been drafted as follows: 
 
- For the EC-12,
74 Austria,75 Slovenia76 and Sweden:77 "Unbound except for 
measures concerning the categories of natura l persons referred to in the Market Access 
column".  
- For Estonia
: 78 "Unbound except for measures concerning the categories of 
natural persons referred to in the co lumn “Limitations on market access"". 
 
- For Hungary: 79 "Unbound except for measures co ncerning the categories of 
natural persons referred to in the "L imitations on Market Access" column ". 
 
- For the Czech Republic,80 Finland,81 and the Slovak Republic82: "None for the 
categories offered under Market Access ." 
 - For Lithuania:
 83 "Unbound, except for measures concerning the categories of 
natural persons referred in  the market access column ." 
 
- For Latvia and Poland: no relevant en tries were introduced in this respect. 
 - For Cyprus and Malta: National Tr eatment commitments have been 
withdrawn pursuant to notification S/SE CRET/9 and partially reintroduced as 
compensatory adjustments pursuant to notification S/SECRET/8. 
 
4.  In the horizontal section, under Mode 4, fo r the commitments made by some EC Member 
States in the category of Contractual Services Suppliers (CSS), the "Limitations on 
National Treatment" have been harmonised as follows:   
 
"AT, BE, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, NL, PT, SE, UK: Unbound 
except for measures concerning the categori es of natural persons referred to and 
committed in the Market Access column ." 
 
In the previous schedules, the lim itation had been drafted as follows: 
 
- For the EC-12 (and Austria, Finland and Sweden):
84 "Unbound except for 
measures concerning the categories of natura l persons referred to in the Market Access 
column". 
                                                      
74 See page 7 of doc. GATS/SC/31 of 15 April 1994 and page 1 of doc. GATS/SC/31/Suppl.2 of 28 
July 1995. 
75 See page 2 of doc. GATS/SC/7 of 15 April 1994. 
76 See page 5 of doc. GATS/SC/99 of 30 August 1995. 
77 See page 3 of doc. GATS/SC/82 of 15 April 1994. 
78 See page 2 of doc. GATS/SC/127 of 5 October 1999. 
79 See page 1 of doc. GATS/SC/40 of 15 April 1994. 
80 See page 2 of doc. GATS/SC/26 of 15 April 1994. 
81 See page 3 of doc. GATS/SC/33 of 15 April 1994. 
82 See page 2 of doc. GATS/SC/77 of 15 April 1994. 
83 See page 2 of doc. GATS/SC/133 of 21 December 2001. 
84 See page 7 of doc. GATS/SC/31 of 15 April 1994 and page 1 of doc. GATS/SC/31/Suppl.2 of 28 
July 1995. S/C/W/273 
Page 296  
 
   
- For Estonia
: 85 "Unbound except for measures concerning the categories of 
natural persons referred to in the co lumn “Limitations on market access”". 
 
- For Latvia: no relevant entries were introduced in this respect.  
 
Explanation:  the new entry harmonises previous diff erent formulations which had the same 
meaning ( i.e., National Treatment commitments are on ly undertaken for categories committed 
in the market access column). Now that commitments on ICTs, BVs and CSS are separated in 
the consolidated schedule, the entry, when applicable, is repeated for each category.  
 
 
5.  In the horizontal section, under Mode 4, concerning contractual service suppliers 
(CSS), the "Limitations on Market Access" column of the consolidated schedule includes the 
following entries based on the previous EC-12 schedule as supplemented by GATS 
/SC/31/Suppl. 2: 
 
[a] “- The juridical person has obtained a service contract for a period not 
exceeding 3 months (12 months for computer and related services in the case of SE, and 
no specific period for EE and LV) from a final consumer in the Member State concerned  (from an enterprise engaged in substanti ve business activities in the Member State 
concerned in the case of EE, LV),   through an open tendering procedure or any other 
procedure which guarantees the bona fide charact er of the contract (e.g. advertisement of 
the availability of the contract) where this  requirement exists or is introduced in the 
Member State pursuant to the laws, regulations and requirements of the European Community or its Member States." 
 [b] " - The service contract shall comp ly with the laws, regulations and 
requirements of the European Community and the Member State where the contract is 
executed."   
[c] " - The natural person seeking access should be offering such services as an 
employee of the juridical person supplying the service for at least the year (two years in 
the case of EL) immediately preceding such mo vement (the date of application in the case 
of EE, LV)."  
[….] 
 
[d] " - The commitment relates only to the service activity which is the subject of the 
contract; it does not confer entitlement to exercise the professional title of the Member 
State concerned."  
[e] " -   The number of the persons covered  by the service contract shall not be 
larger than necessary to fulfil the contract, as it may be decided by the laws, regulations 
and requirements of the European Community and the Member State where the service is 
supplied.” 
 
The previous schedules of Estonia and Latvia  included commitments on contractual services 
suppliers with a different fo rmulation (see below under tech nical modifications to the 
horizontal part) and did not include these specific entries as such.  
                                                     
 
85 See page 2 of doc. GATS/SC/127 of 5 October 1999.  S/C/W/273 
 Page 297 
 
 
   
Explanation:  the extension of these entries to Estonia and Latvia serves harmonisation and 
transparency purposes. It does not affect the right of Members, since the specificities of 
Estonia's and Latvia's commitments ( e.g., length of contract) have been maintained.  
 
 
6. For the relevant Mode 1 entries in the previous EC-12 schedule,86  t h e  footnotes  
indicating  "a commitment on this mode of supply is not feasible”  are deleted. 
 
Explanation:  technical consistency for interpreta tive purposes. The specific commitments 
remain unchanged and the rights of members are not affected. 
  
7.  Concerning Sweden and Finland, to take account of the accession of these two Member States, substitution in 9 different places
87 of the reference to the European Economic 
Area ( EEA ) with a reference to the EC.  
 
Explanation:  the corresponding limitation in the previous schedules for the new Member 
States previously individual parties to the EEA (Finland, Sweden), whereby the nationality condition applicable to the limitation was relaxed for the benefit of the parties to the EEA, is 
adjusted to take account of the accession to th e EU. The benefits of third countries with 
regard to the EEA agreement are not affected. 
 
II. TECHNICAL MODIFICATIONS TO  THE HORIZONTAL PART 
A. 
 COMMERCIAL PRESENCE  
• Concerning the forms of  legal entities under Mode 3, in addition to the consolidation of 
the market access limitations contained in the previous individual schedules of Austria, 
Finland, Hungary, Poland, Slovenia, Slovakia and Sweden, and as regards branches, 
agencies and representative offices, 
 
[a] the "Limitations on National Treatment" co lumn of the consolidated schedule retains 
the formulation of the previous EC-12 schedule,88 and reads as follows:  
 
"3) All EC Member States:   Treatment accorded to subs idiaries (of third country 
companies) formed in accordance with the law of a Member State and having their 
registered office, central adm inistration or principal pl ace of business within the 
Communities is not extended to branches or agencies established in a Member State by a 
third-country company. However, this does not prevent a Member State from extending this 
treatment to branches or agencies establishe d in another Member State by a third-country 
company or firm, as regards their operation in the first Member State's territory, unless 
such extension is explicitly  prohibited by Community law ." 
 
[b] The previous schedules of Austria,89 Finland90 and Sweden91 did not include the second 
sentence of the above entry. 
                                                      
86 See pages 46, 51, 58, 59 and 60 of doc. GATS/SC/31 of 15 April 1994. 
87 See page 2 of doc. GATS/SC/31/Suppl.3 of 11 April 1997, pages 7, 8, 24 and 25 in doc. GATS/SC/7 
of 15 April 1994, pages 1 and 2 of doc. GATS/SC/33 of 15 April 1994 and pages 1 and 2 of doc. GATS/SC/82 of 15 April 1994. 
88 See page 2 of doc. GATS/SC/31 of 15 April 1994. 
89 See page 7 of doc. GATS/SC/7 of 15 April 1994. S/C/W/273 
Page 298  
 
   
[c] In the previous schedule of Hungary, a horizontal market access limitation read as 
follows: " Initial entry as branch is not permitted".
92  
 
[d] In the previous schedule of Poland, a horizontal market access limitation read as 
follows: " Unbound with respect to branch es and representatives offices ."93 
 
Explanation:  the extension of the EC limitation to Hungary and Poland does not affect 
Members' rights since it is already implicit in the much broader market access limitations (applying also to national treatment) scheduled by these two Member States. As regards 
the extension of the second sentence of the entry to Austria, Finland and Sweden, it has 
the effect of allowing possible derogations  to the limitation itself and should be 
considered as an improvement to existing commitments.   
 
• Concerning  subsidies , only two technical changes are introduced in the consolidated 
schedule:   
 
[a] In the previous schedule of Estonia, under the "Limitations on National Treatment" column, the relevant entry for Modes 1 and 2 read as follows:
94  
 "1,2) Only Estonian taxpayers, i.e. those le gal persons registered under Estonian Law and 
Estonian citizens are eligible for national subsidies of Estonia. " 
 
[b] In the previous schedule of Poland, unde r the "Limitations on Market Access" column, 
the following limitation had been list ed for the four Modes of supply:
95  
 "Unbound in relation to subsidies and other form of public assistance ". 
  
Explanation:
 in accordance with Article XVII of the GATS, and with the scheduling 
guidelines, the EC considers that the fact that  subsidies provided to services suppliers of a 
Member are not extended to services suppliers located outside the territory of that Member does not require to list a National Treatment limitation under Modes 1 and 2. In 
accordance with those guidelines, the EC also considers that the Market Access column 
shall only include limitations within the meaning of GATS Article XVI. For these 
reasons, the National Treatment limitations lis ted by Estonia under Modes 1 and 2 are not 
reproduced in the consolidated schedule, and the entry " Unbound in relation to subsidies 
and other form of public assistance  " listed by Poland under the Market Access column 
(and with effect on National Treatment in the light of GATS Art. XX.2), for all Modes of 
supply, is only reproduced in the cons olidated schedule as a National Treatment 
limitation in Modes 3 and 4.     
 
• Concerning the recognition of diplomas , the "Limitations on National Treatment" 
column of the consolidated  schedule reads as follows:  
 
"All Member States: EC directives on mutu al recognition of diplomas do not apply to 
nationals of third countries.   Recognition of the diplomas wh ich are required in order to 
                                                     
 
90 See page 1 of doc. GATS/SC/33 of 15 April 1994. 
91 See page 1 of doc. GATS/SC/82 of 15 April 1994. 
92 See page 1 of doc. GATS/SC/40 of 15 April 1994.  
93 See page 1 of doc. GATS/SC/71 of 15 April 1994. 
94 See page 1 of doc. GATS/SC/127 of 5 October 1999. 
95 See page 2 of doc. GATS/SC/71 of 15 April 1994.  S/C/W/273 
 Page 299 
 
 
  practise regulated professional  services by non-Community nationals remains within the 
competence of each Member State, unless Communi ty law provides otherwise.  The right to 
practise a regulated professional  service in one Member Stat e does not grant the right to 
practise in another Member State." 
 
The previous schedules of the new Member Stat es did not include the entry quoted above.   
  Explanation:
 prior to the accession of the new Member  States to the EC, the relevant EC 
directives on the recognition of diplomas were not  applicable in their territories, and third 
country nationals providing services in a new Member State were not able to invoke the 
Directives in order to practice a regulated profession in any Member State of the EC-12, 
and neither reciprocally could third country  nationals providing services in any Member 
State of the EC-12 invoke the Directives in order to practice a regulated professional service in the new Member States.  
The accession of the new Member States and th e extension of this entry do not change 
this situation. Since the rights of Members ar e therefore not affected, the extension on this 
entry remains a purely technical change.    
B. M
OVEMENT OF NATURAL PERSONS  
• On measures on the entry into and temporary stay , the consolidated schedule 
incorporates the following explanatory footnot e which was not expressly mentioned in all 
previous schedules:  
 
"15 All other requirements of Community and Member States' laws and regulations regarding entry, 
stay, work and social security measures shall c ontinue to apply, including regulations concerning 
period of stay, minimum wages as well as collective wage agreements. Commitments on movement of persons do not apply in cases where the intent or ef fect of such movement is to interfere with or 
otherwise affect the outcome of any labour/management dispute or negotiation."  
 
The first part of this note appears in the previous EC-12 schedule
96, the previous schedules of 
Austria97 and Slovenia98 and in supplement 2 to the previous EC-12 schedule (applicable also to 
Austria, Finland and Sweden),99 but was not expressly mentioned in the previous schedules of the 
other new Member States.  
 
However, the previous schedule of Malta schedule included an equivalent entry in the form of a 
limitation, which was deleted in the consolidated  schedule in the context of the notification and 
compensatory adjustment pursuant to S/SECRET/8. 
 As regards the second part of the note, the previous schedule of Austria included that entry as a 
limitation in the “Market Access” column.
100 
 
  Explanation:  this explanatory footnote is included for transparency purposes, clarifying 
the understanding of the EC and its Member States as regard the scope of the GATS for 
that matter;  its extension to the new Member States does not affect the level of commitments undertaken in any way.   
 
                                                     
 
96 See page 7 of doc. GATS/SC/31 of 15 April 1994. 
97 See page 2 of doc. GATS/SC/7 of 15 April 1994. 
98 See page 5 of doc. GATS/SC/99 of 30 August 1995. 
99 See page 1 of doc. GATS/SC/31/Suppl.2 of 28 July 1995. 
100 See page 6 of doc. GATS/SC/7 of 15 April 1994. S/C/W/273 
Page 300  
 
  • Concerning intra-corporate transfers (ICT), part of the "Limitations on Market Access" 
column of the consolidated schedule reads as follows for all Member States:   
 
"… the natural person concerned must  work within a juridical person other than a non-
profit making organisation  …". (highlighting added)  
 
In the previous schedules of certain new Member States (the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland and the Slovak Republic) the words highlighted in 
bold were not included. 
 
Explanation:
 the intra-corporate transfers that a non-profit making organisation may 
require are not deemed by the EC and its Member States as intra-corporate transfers 
concerning trade in services. Therefore, the ch ange is made for transparency purpose and 
does not affect the level of commitments undertaken.  
 
• Concerning intra-corporate transfers (ICT), part of the "Limitations on Market Access" 
column of the consolidated  schedule reads as follows:   
 
"- the natural person is tempor arily transferred in the context of the provision of a service 
through commercial presence in the t erritory of the Community Member State 
concerned ." 
 
In the previous schedules of the Czech Repub lic, Estonia, Latvia, Lithuania, Poland and 
the Slovak Republic this wording had not been included. 
 
Explanation:  it is self-evident from the scope of the GATS that an ICT must be 
transferred within the context of the provision of a service in order to be covered by the scope of the GATS, therefore this clarifi cation is not a limitation and the level of 
commitments remains unaffected. 
 
• Concerning intra-corporate transfers (ICT), the "Limitations on Market Access" 
column of the consolidated schedule includes a separate entry for Estonia, which reads as 
follows: 
 
"(EE: The transfer must be to an establishm ent (subsidiary, branch, affiliate) of the 
aforementioned juridical person.  The re ceiving entity must be constituted in and 
effectively providing  like  services in the territory of the Community Member State 
concerned.) " (highlighting added)  
 
In the previous schedule of Estonia,
101 the relevant wording used read as follows: 
 
"… providing the specific  services in Estonia through a branch, subsidiary or affiliate of 
this enterprise established in Estonia." (highlighting added) 
 
Explanation:  technical change, to ensure consistency of terminology.  
 
• Concerning intra-corporate transfers (ICT), the "Limitations on Market Access" 
column of the consolidated schedule includ es an entry for Austria, Belgium, Cyprus , the 
Czech Republic , Germany, Denmark, Spain,  France, Finland, Greece, Hungary,  Italy, 
                                                      
101 See page 1 of doc. GATS/SC/127 of 5 October 1999.  S/C/W/273 
 Page 301 
 
 
  Ireland, Luxembourg, Malta, the Netherlands, Portugal, the Slovak Republic  and the 
United Kingdom, which reads as follows: 
 
“The duration of “temporary stay” of intra-co rporate transfers is defined by the Member 
State and, where they exist, Community laws  and regulations regarding entry, stay and 
work.” 
 
In their previous schedules, the Czech Re public, Hungary and the Slovak Republic did 
not indicate this entry. 
 
Explanation:  the extension of this entry (which is not a limitation) is provided for the sake 
of transparency and consistency.  
 
• Concerning intra-corporate transfers (ICT), the "Limitations on Market Access" 
column of the consolidated schedule includ es an entry for Lithuania which reads as 
follows: 
 
“Duration of temporary stay is three years. In the case of senior managers, the stay may be 
extended .” 
  
In its previous schedule, such en try for Lithuania read as follows:102    
 
“Duration of temporary stay is three years. In the case of senior managers, the stay may 
be extended for as long as the enterprise exists ” (highlighting added)  
 
Explanation:  the deletion of the highlighted words does not constitute a limitation, given 
that it allows for an extension of the same duration.  
 
• Concerning business visitors (BV), the "Limitations on Market Access" column of the 
consolidated schedule includes a specific entry for all Member States, which reads as 
follows: 
 
“Service sellers:  All Member States:  Persons not residing in the territory of a Member 
State to which th e EC treaties apply , who are representatives …" (highlighting added) 
  
In the previous schedules of Estonia,103 Hungary,104 Latvia, 105Lithuania,106 Poland107 and 
Slovenia,108 such entry did not include the part  in bold.   
 
Explanation:  technical clarification made for transparency and consistency reasons, which 
does not affect the level of commitments. 
 
• Concerning contractual service suppliers (CSS), the "Limitations on Market Access" 
column of the consolidated schedule includes the commitments originally included in the 
                                                      
102 See page 3 of doc. GATS/SC/133 of 21 December 2001. 
103 See page 3 of doc. GATS/SC/127 of 5 October 1999. 
104 See page 3 of doc. GATS/SC/40 of 15 April 1994. 
105 See page 3 of doc. GATS/SC/126 of 22 April 1999. 
106 See page 3 of doc. GATS/SC/133 of 21 December 2001. 
107 See page 3 of doc. GATS/SC/71 of 15 April 1994. 
108 See page 5 of doc. GATS/SC/99 of 30 August 1995. S/C/W/273 
Page 302  
 
  previous schedules of Estonia
109 and Latvia110 on “employees engaged in substantive 
business”. 
 
Explanation:  the modification is technical, as the categories of "contractual service 
suppliers" and "employees engaged in substantive business" are de facto  identical.  
 
• Concerning Mode 4 , the following entry was originally listed in the horizontal part of the 
previous schedule of Hungary:111 
 [a], in the "Limitations on Market Access” column:  
 “a) Senior officials [“Vezet ő tisztségvisel ő”].  A senior official being a natural person of 
another Member having the highest rank with in the organisation of a juridical person 
constituted in Hungary with foreign par ticipation and who primarily direct the 
management of that commercial presence.  One senior official per business venture and 
for the duration of the business di rected by that senior official.” 
 
 [b], in the "Limitations on Market Access” column:  
 "Personalities of internationally recognized  reputation.  Market access commitment 
relates to such personalities invited by high er education institutions, scientific research 
institutes or public educational instituti ons for the duration of the invitation.” 
 
[c], in the "Limitations on National Treatment” column: 
 
“Unbound except for measures concerning the ca tegories of natural persons referred to 
in the market access column.” 
 
In the consolidated schedule, entries [b] a nd [c] are listed in the sector-specific part, 
whilst entry [a] is not reproduced.   
 
  Explanation:
 the regrouping of entries [b] and [c] in the sector-specific part is a matter of 
consistency (see also explanations for part "B" of the present note). The deletion of entry 
[a] does not affect the level of commitments. 
 
III. MODIFICATIONS TO THE SECTOR-SPECIFIC COMMITMENTS 
3.1  B USINESS SERVICES  
• Concerning legal services, in the consolidated schedule the scope of the services 
committed is defined as follows:  
 
“All Member States except CZ, EE, FI, HU, LV,  PL, SI, SK: Legal advice home country law 
and public international law (excluding EC law) 
 
  HU: Legal advisory services concer ning home country law (part of CPC 861) 
  FI:  Legal Services (CPC 861): public  international law and home country law 
 CZ, EE, LV, PL, SI, SK: Legal Services (CPC 861).”    
                                                     
 
109 See page 4 of doc. GATS/SC/127 of 5 October 1999. 
110 See page 3 of doc. GATS/SC/126 of 22 April 1999. 
111 See pages 1 and 2 of doc. GATS/SC/40 of 15 April 1994.  S/C/W/273 
 Page 303 
 
 
   
The previous commitments of Austria,112 Estonia,113 Finland114 and Sweden115 were 
referring to international law, rather than pub lic international law. Accordingly, the word 
“public” has been added, including in a footnote for Estonia.  
 
Explanation:  notionally, "international law" w ould include both public and private 
international law. However, for the purposes of the GATS and trade in services, private 
international law is de facto  integrated in the legal order of the Member States, through 
the civil code of the jurisdiction concerned,  and cannot thus be distinguished from the 
domestic law for the purpose of providing lega l advice. The extension of the qualifier 
"public" to the commitments undertaken by individual Member States is thus provided 
for consistency and transparency purposes, w ithout affecting the actual level of such 
commitments. 
 
• Concerning taxation advisory services, in the consolidated schedule, the sub-sector is 
defined as follows:  
 
“Taxation Advisory Services (CPC 863: ex cluding representation in Court/tribunals) ”. 
 
As compared to the previous schedules of the Member States listed below, such definition 
in the consolidated schedule repr esents the following modifications: 
 
[a] For Austria,116 the Czech Republic,117 Estonia,118 Finland,119 Latvia,120 Lithuania,121 
Sweden122 and the Slovak Republic123 the word “advisory” is added.   
 [b] For Austria,
124 the Czech Republic,125 Estonia,126 Finland,127 Hungary,128 Latvia,129 
Lithuania,130 Sweden131 and the Slovak Republic,132 the exclusion of the representation in 
court/tribunals is added.  
 
Explanation:  for the modification listed under [a]: in order to ensure consistency with the 
terminology used for the other Member Stat es. The modification remains technical, as 
                                                      
112 See page 8 of doc. GATS/SC/7 of 15 April 1994. 
113 See page 6 of doc. GATS/SC/127 of 5 October 1999. 
114 See page 6 of doc. GATS/SC/33 of 15 April 1994. 
115 See page 8 of doc. GATS/SC/82 of 15 April 1994. 
116 See page 8 of doc. GATS/SC/7 of 15 April 1994. 
117 See page 6 of doc. GATS/SC/26 of 15 April 1994. 
118 See page 7 doc. GATS/SC/127 of 5 October 1999. 
119 See page 7 of doc. GATS/SC/33 of 15 April 1994. 
120 See page 5 of doc. GATS/SC/126 of 22 April 1999. 
121 See page 4 of doc. GATS/SC/133 of 21 December 2001. 
122 See page 10 of doc. GATS/SC/82 of 15 April 1994. 
123 See page 6 of doc. GATS/SC/77 of 15 April 1994. 
124 See page 8 of doc. GATS/SC/7 of 15 April 1994. 
125 See page 6 of doc. GATS/SC/26 of 15 April 1994. 
126 See page 7 doc. GATS/SC/127 of 5 October 1999. 
127 See page 7 of doc. GATS/SC/33 of 15 April 1994. 
128 See page 5 of doc. GATS/SC/40 of 15 April 1994. 
129 See page 5 of doc. GATS/SC/126 of 22 April 1999. 
130 See page 4 of doc. GATS/SC/133 of 21 December 2001. 
131 See page 10 of doc. GATS/SC/82 of 15 April 1994. 
132 See page 6 of doc. GATS/SC/77 of 15 April 1994. S/C/W/273 
Page 304  
 
  demonstrated by the fact that CPC refere nce remains the same in the consolidated 
schedule as it was in the previous sche dules of the Member Sates listed above. 
Concerning the modification listed under [b], the clarification is justified by the fact that the representation in court/tribuna ls is outside the scope of the subsector concerned, as it is 
a provision of legal services.  
 
 
• Concerning medical, dental and midwives services , the consolidated schedule does not 
reproduce the following limitation included in the previous schedules of Latvia
133 and 
Poland:134  
 
“excluding services provided by the public sector ”.  
 
Explanation:  the deletion of this explanatory en try is done for consistency purposes and 
does not affect the level of commitments.  
• Concerning medical, dental and midwives services , in the "Limitations on Market 
Access” column, the consolidated schedul e does not reproduce the following Mode 2 
entry included in the previous schedules of Latvia135 and Poland:136  
 
“Public medical insurance programmes do not cover cost of medicare supported 
abroad ”.  
 
Explanation:  the deletion of this explanatory en try is done for consistency purposes and 
does not affect the level of commitments.  
 
 
• Concerning the services provided by nurses, phy siotherapists and paramedical 
personnel,  the consolidated schedule does not repr oduce the following entries included in 
the sector or sub-sector column in the previous schedule of Latvia:137 
 
"(CPC 93191 excluding services provided within the public sector)" 
 
Explanation:  the deletion of this explanatory en try is done for consistency purposes and 
does not affect the level of commitments.  
 
3. 2 C ONSTRUCTION SERVICES  
 
• In its previous schedule, under construction services , Estonia committed both CPC 
Division  51 and 52.138  
 
In the consolidated schedule, CPC 52 is not reproduced.  
 
                                                      
133 See page 7 of doc. GATS/SC/126 of 22 April 1999. 
134 See page 4 of doc. GATS/SC/71 of 15 April 1994. 
135 See page 6 of doc. GATS/SC/126 of 22 April 1999. 
136 See page 4 of doc. GATS/SC/71 of 15 April 1994. 
137 See page 7 of doc. GATS/SC/126 of 22 April 1999. 
138 See page 12 of doc. GATS/SC/127 of 5 October 1999.  S/C/W/273 
 Page 305 
 
 
  Explanation:  CPC 52 refers to goods, such as reside ntial or non-residential buildings, and 
not to construction services. Therefore, CPC 52 is outside the scope of the GATS, and not 
reproduced in the consolidated schedule.   
 3.
 3 E DUCATIONAL SERVICES  
 
• Concerning higher educational services , both in the "Limitations on Market Access" and 
in the "Limitations on National Treatment" co lumns the previous schedule of Lithuania139 
excluded self employed persons fro m the scope of such services. 
 
Such exclusion is not reproduc ed in the "Limitations on Ma rket Access" co lumn of the 
consolidated schedule under intra-corporate transfers or business visitors or contractual 
service suppliers. 
 
Explanation:  self employed persons are independent professionals, and in the absence of 
commitments for that category across the schedule, such exclus ion is redundant.  
 
3.5 E NVIRONMENTAL SERVICES   
 
• Concerning sewage services , in the sector or sub-sector co lumn, while the pr evious schedules 
of Austria,140 Estonia,141 Latvia,142 Lithuania,143 Sweden144 and Slovenia145 referred to sewage 
services, the previous EC-12 schedule146 and the previous schedules of the Czech Republic147 
and Slovakia148 referred to "Sewage disposal services". In both cases, however, the same CPC 
code 9401 was indicated. 
 
In the consolidated schedule the harmonised terminology chosen is "sewage services".   
 
Explanation:  in order to ensure consistency with  the scheduling terminology, the W/120 
reference for the CPC committed has been chosen.   
 3.6 H
EALTH SERVICES AND SOCIAL SERVICES  
 
• Concerning hospital services , in the sector or sub-sector colu mn of the consolidated schedule, 
the following entry is included for Latvia,149 Poland150 and Slovenia:151 
 
«LV, PL and SI: only Private hospital and sanatorium services-CPC 9311)"   
 
In the previous schedules of these Member Stat es, such sub-heading is completed with the 
following:  
                                                     
 
139 See page 13 of doc. GATS/SC/133 of 21 December 2001. 
140 See page 22 of doc. GATS/SC/7 of 15 April 1994. 
141 See page 14 of doc. GATS/SC/127 of 5 October 1999. 
142 See page 16 of doc. GATS/SC/126 of 22 April 1999. 
143 See page 13 of doc. GATS/SC/133 of 21 December 2001. 
144 See page 25 of doc. GATS/SC/82 of 15 April 1994. 
145 See page 21 of doc. GATS/SC/99 of 30 August 1995. 
146 See page 58 of doc. GATS/SC/31 of 15 April 1994.  
147 See page 22 of doc. GATS/SC/26 of 15 April 1994. 
148 See page 23 of doc. GATS/SC/77 of 15 April 1994. 
149 See page 22 of doc. GATS/SC/126 of 22 April 1999. 
150 See page 16 of doc. GATS/SC/71 of 15 April 1994. 
151 See page 32 of doc. GATS/SC/99 of 30 August 1995. S/C/W/273 
Page 306  
 
  "… excluding services provided by the public sector". 
 
Explanation:
 the deletion of this explanatory entr y is done for consis tency purposes and does 
not affect the level of commitments.   
• Concerning hospital services , the previous schedules of Latvia,
152 Poland153 and Slovenia154 
included the following limitation for Mode 2, in the "Limitations on Market Access" column (and for Poland and Slovenia also in the "Lim itations on National Treatment" column): 
 
«Public medical insurance programmes do not cover cost of medicare supplied abroad " 
 
In the consolidated schedule such limitation is not reproduced.  
 Explanation:
 the deletion of this explanatory entry is done for consiste ncy purposes and does 
not affect the level of commitments.  
 
3.7. ENTERTAINMENT SERVICES 
 
• In the previous schedule of Estonia, commi tments on recreational, cultural and sporting 
services were made for two categories: a broad one covering CPC 96 except 96199, and a 
second one limited to cinema theatre opera tion services (CPC 96199), noting that "… the 
service specified constitutes only part of the tota l range of activities covered by the CPC 
concordance ."155  
 
In the consolidated schedule of commitments, where all sub-sectors of recreational, cultural 
and sporting services are separated, for the sub- sector entertainment services, the relevant 
entry for Estonia reads as follows:  "EE: only includes (a) CPC 9619 except CPC 96199,  and (b) cinema theatre services (part of 
CPC 96199)". 
 
Explanation:
 this technical modification is ai med at rectifying the CPC reference 
corresponding to Chapter 10 of the W/120. 
 
                                                      
152 See page 22 of doc. GATS/SC/126 of 22 April 1999. 
153 See page 16 of doc. GATS/SC/71 of 15 April 1994. 
154 See page 32 of doc. GATS/SC/99 of 30 August 1995. 
155 See page 20 doc. GATS/SC/127 of 5 October 1999.  S/C/W/273 
 Page 307 
 
 
  PART IV 
 
Consolidated Schedule  
(clean version, for ease of reference)  
 
Introductory Note 
 
 1. The specific commitments in this schedule apply only to the territories in which the Treaties 
establishing the European Commun ities are applied and under the conditions laid down in these 
Treaties.  These commitments apply only to the re lations between the Communities and their Member 
States on the one hand, and non-Community countries on the other. They do not affect the rights and 
obligations of Member States arising from Community law. 
2. The following abbreviations are used to indicate the Member States: 
 AT Austria   
 BE Belgium  CY Cyprus  CZ Czech Republic  
 DE Germany 
 DK Denmark  EE Estonia    EL Greece   ES Spain  FI Finland   FR France 
 HU Hungary  
 IE Ireland  IT Italy 
 LT Lithuania   LU  Luxembourg  LV Latvia 
 MT Malta 
 NL The Netherlands   PL Poland   PT Portugal  SE Sweden  SI Slovenia  SK Slovak Republic 
 UK United Kingdom 
 
3. The rights and obligations arising from the GATS, including the schedule of commitments, 
shall have no self-executing effect and thus confer no  rights directly to individual natural persons or 
juridical persons. 
4. A glossary of terms used by individual Member  States is attached to this schedule. 
  
  S/C/W/273 
Page 308  
EUROPEAN COMMUNITIES AND THEIR MEMBER STATES – DRAFT CONSOLIDATED SCHEDULE OF SPECIFIC COMMITMENTS 
 
Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
I. HORIZONTAL COMMITMENTS 
ALL SECTORS INCLUDED IN THIS SCHEDULE    
 Public utilities  
 
3) All EC Member States: services considered 
as public utilities at a national or local level 
may be subject to public monopolies or to 
exclusive rights granted to private operators
156. 
   
  
Legal entities  
 
3) All Member States except FI, HU, PL and SE: 
None 
 
FI: At least half of the ordinary and deputy 
members of the Board of Directors have to 
be citizens of Finland and resident in Finland.  The Managing Director of a 
limited company has to be a Finnish 
citizen and resident in Finland.  Company exemptions may, however, be granted.  
These limitations do not apply to 
telecommunications services . 
  
Legal entities
 
 
a) Limitations on branches, agencies and 
representative offices  
 
3)  All EC Member States:  Treatment accorded 
to subsidiaries (of third country companies) 
formed in accordance with the law of a 
Member State and having their registered office, central administration or principal 
place of business within  the Communities is 
not extended to branches or agencies established in a Member State by a 
third-country company. However, this does 
not prevent a Member State from extending  
                                                      
  156  Explanatory Note: Public utilities exist in sectors such as related scientific and technical consulting services, R&D service s on social sciences and 
humanities, technical testing and analysis services, environmental services, health se rvices, transport services and services a uxiliary to all modes of transport.  Exclusive rights on 
such services are often granted to private operators, for inst ance operators 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 scheduling is not practical. This limitation does not apply to telecommunications and to 
computer and related services. 
  
   S/C/W/273
 Page 309Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
HU:  Commercial presence should take the form 
of limited liability company, joint-stock company or representa tive office. Initial 
entry as branch is not permitted. 
 PL:  The establishment by foreign service 
suppliers may only take the form of 
limited liability company or joint stock company. The same legal form is required 
in the case of joint-venture of Polish and 
foreign companies. Unbound with respect to branches and representative offices. 
 
SE: A foreign company (which has not 
established a legal entity in Sweden) shall 
conduct its commercial operations through 
a branch, established in Sweden with independent management and separate 
accounts. 
Building projects with a duration of less 
than a year are exempted from the 
requirements of establishing a branch or 
appointing a resident representative this treatment to br anches or agencies 
established in another Member State by a third-country company or firm, as regards 
their operation in the first Member State's 
territory, unless such extension is explicitly prohibited by Community law
157. 
 
 
b) Limitations on subsidiaries  
 
3)           All Member States: Treatment less 
favourable may be accorded to subsidiaries 
(of third-country companies) formed in 
accordance with the law of a Member State which have only their registered office in the 
territory of the Communities, unless it can be 
shown that they possess an effective and continuous link with the economy of one of 
the Member States.
158 
 
  c) Limitations additional to those under a) and b)  
 
3) All Member States except FI, SE, SI, SK: 
None  
 
 FI: A foreigner carrying on a trade as a 
private entrepreneur or as a partner in a Finnish limited or general partnership needs a 
trade permit and has to be permanently 
resident in Finland.  If a foreign organization intends to carry on a business or trade by  
                                                      
157  With regard to Austria it applies also to modes 1 and 4. 
158  With regard to Austria it applies also to modes 1 and 4. 
159 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary. 
160 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary.  
  S/C/W/273 
Page 310 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
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 a citizen of Finland. These limitations do not apply to telecommunications 
services. 
 SE: A limited liability company (joint stock 
company) may be established by one or 
several founders.  A founding party shall either reside in Sweden or be a Swedish legal  
entity.  A partnership can only be a founding 
party if each partner resides in Sweden
159.  
Corresponding conditions prevail for 
establishment of all other types of legal 
entities. The managing director and at least 50 per cent of the members of the board shall 
reside in Sweden
160. 
 
The managing director of a branch shall 
reside in Sweden161. Foreign or Swedish 
citizens not residing in Sweden, who wishes 
to conduct commercial operations in Sweden, 
shall appoint and register with the local authority a resident representative 
responsible for such activities. 
  
.  
SI: At least half of the ordinary members of 
the Board of Directors have to be nationals 
of the Republic of Slovenia. The managing 
director of a limited liability company or at least the procurator has to be a Slovenian 
national.  A non-Slovenian national, who is 
a director of a branch, established in the Republic of Slovenia by a foreign juridical  
                                                      
161 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary. 
  
   S/C/W/273
 Page 311Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
person, has to be a resident in the Republic 
of Slovenia. 
 
The establishment of branches by foreign 
companies is conditioned with the registration of the pare nt company in a court 
register in the country of origin for at least 
one year. 
 
SK: A foreign natural person whose name is 
to be registered in the Commercial Register as a person authorized to act on behalf of the 
entrepreneur is required to submit residence 
permit for the Slovak Republic. 
 
 
4)          All Memb er States except AT: None 
 
 AT: Managing directors of branches and 
juridical persons have to be resident in 
Austria;  natural persons responsible within a 
juridical person or a branch for the observance of the Austrian Trade Act must 
be resident in Austria. 
  
   
  
  
 Subsidies  
 
 
3)  All Member States except HU, PL: 
Eligibility for subsidies from the European 
Communities or Member States may be limited to juridical persons established within 
the territory of a Member State or a particular 
geographical sub-division thereof.  Unbound for subsidies for research and development. 
The supply of a service, or its subsidisation, 
within the public sector is not in breach of this commitment.   
  S/C/W/273 
Page 312 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 
 All Member States except AT, CY, CZ, EE, 
FI, HU, LT, LV, MT, PL, SE and SK: 
Unbound for branches established in a 
Member State by a non-Community company. 
 
 HU, PL: Unbound  
4) All Member States except AT, PL: to the 
extent that any subsidies are made available 
to natural persons, their availability may be limited to nationals of a Member State of the 
Communities. 
 
      AT, PL: Unbound 
 Investments  
 
3) All Member States except CY, ES, FR, 
HU, FI, IT, MT, PT, PL, SI: None 
 
CY: The permission of the Central Bank is 
required for the participation of any non-resident in a corporate body or 
partnership in Cyprus. Foreign participation 
in all sectors/subsectors included in the Schedule of Commitments is normally 
limited up to 49 per cent.  The decision of 
the authorities to grant permission for 
foreign participation is based on an 
economic needs test, for which the following criteria are used in general: 
  a) Provision of services which are new 
to Cyprus  Investments
 
 
3)  All Member States except CY, HU, LT, MT: 
None 
 
  CY: Entities with foreign participation must 
have paid up capital commensurate with their finance requirements and non-residents must 
finance their contribution through the 
importation of foreign exchange. 
 
  In case the non-resident participation exceeds 
24 per cent, any additional financing for 
working capital requirements or otherwise 
should be raised from local and foreign sources in proportion to the participation of 
residents and non-residents in the entity's 
equity.  In the case of branches of foreign  
                                                      
 162  This procedure does not apply to investments in France in ac tivities which are part of the exercise of official authority.  T he latter is to be understood in the sense of 
Article 55 of the Treaty of Rome and the jurisprudence concerned.  
   S/C/W/273
 Page 313Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  b) Promotion of the export orientation 
of the economy with development of existing and new markets 
  c) Transfer of modern technology, 
know-how and new management techniques 
  d) Improvement either of the 
productive structure of the economy or of the quality of existing products 
and services 
  e) Complementary impact on existing 
units or activities 
  f) Viability of proposed project 
  g) Creation of new job opportunities 
for scientists, qualitative 
improvement and training of local 
staff 
 
In exceptional cases, in which a proposed 
investment satisfies most of the economic 
needs test criteria to a large extent, 
permission for foreign participation exceeding 49 per cent may be granted. 
 
In the case of public companies, foreign equity participation is normally allowed to 
the extent of up to 30 per cent.  In Mutual 
Funds the extent of allowable foreign ownership is 40 per cent. 
 
Corporate bodies have to be registered under the Companies Law.  Same Law 
requires that a foreign company wishing to 
establish a place of business or an office in Cyprus must register it as a foreign branch.  
For the registration the prior approval of 
the Central Bank is required under the Exchange Control Law.  Such approval is 
subject to the foreign investment policy companies, all capital for the initial 
investment must be provided from foreign sources.  Borrowing from  local sources is 
only permitted after the initial 
implementation of the project, for financing working capital requirements. 
 
HU: Unbound for the acquisition of state owned properties 
 
LT: Investments in organizing the lotteries  
are forbidden under the Law on Foreign 
Capital Investment. 
 
MT: Companies with the participation of 
non-resident legal or natural persons require 
a minimum share capital of Maltese Liri 10,000 of which 50% has to be paid up. The 
non-resident percentage of the equity is to be 
paid for with funds emanating from abroad 
  
  S/C/W/273 
Page 314 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
applicable at the time with regard to the 
Corporate Body's proposed activities in Cyprus and the general investment criteria 
stipulated above. 
 
ES: Investment in Spain by foreign 
government and foreign public entities 
(which tends to imply, besides economic, also non-economic interests to entity's 
part), directly or through companies or 
other entities controlled directly or indirectly by foreign governments, need 
prior authorization by the government. 
 
FR: Foreign purchases exceeding 33,33 
per cent of the shares  of capital or voting 
rights in existing French enterprise, or 20 per cent in publicly quoted French 
companies, are subject to the following 
regulations: 
 - investments
162 of less than 50 
million FF in French enterprises with a turnover not exceeding  
500 million FF are free, after a 
delay of 15 days following prior notification and verification that 
these amounts are met; 
 - after a period of one month 
following prior notification, 
authorization is tacitly granted for 
other investments unless the Minister of Economic Affairs 
has, in exceptional circumstances, 
exercised its right to postpone the  
   S/C/W/273
 Page 315Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
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
163 commercial, 
industrial or artisanal activities, a specific 
authorization is needed if the managing 
director is not holder of a permanent residence permit. 
 
HU: Unbound for the acquisition of state owned properties 
 
FI: Acquisition of shares by foreign owners giving more than one third of the 
voting rights of a major Finnish company 
or a major business undertaking (with more than 1000 employees or with a 
turnover exceeding 1000  million Finnish 
markka or with a balance sheet total exceeding 1000 million Finnish markka) 
is subject to confirmation by the Finnish 
authorities ; the confirmation may be denied only if an important national 
interest would be jeopardized. These 
limitations do not apply to 
telecommunications services. 
   
                                                      
 163  Commercial, industrial or artisanal activities relate to sectors such as: other business services, construction, distribution  and tourism services. It does not relate to 
telecommunications and financial services.  
  S/C/W/273 
Page 316 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT: Exclusive rights may be granted or 
maintained to newly-privatized companies. Voting rights in newly 
privatized companies ma y be restricted in 
some cases.  For a period of five years, the acquisition of large equity stakes of 
companies operating in the fields of 
defence, transport services, telecommunications and energy may be 
subject to the approval of the Ministry of 
Treasury. 
 
MT: In terms of the Section 17 of the   
Exchange Control Act, non-residents of Malta, wishing to supply any service 
through Commercial Presence in Malta, 
may do so only by registering a local company with the prior permission of the 
Central Bank of Malta. 
   
 PT: Authorization164 is required for 
investments by non-EC companies, when 
exceeding 20 per cent of the capital of the 
company or when the investments result in effective control or in strengthening of 
the decision making power. Foreign 
participation in newly privatized companies may be limited to a variable 
amount, determined by the Government 
of Portugal on a case by case basis, of the 
equity offered to the public. 
 PL:  Authorization of the establishment 
of a company with foreign equity is 
required in the case of:     
  - establishment of company, purchase or   
                                                      
 164  An assessment of the investment is made in light of the eff ect on the economy of the countr y. The criteria taken into account  are among others: creation of new jobs; 
positive foreign currency balance; introduction of advanced technology; reduced industrial pollution; professional training for  Portuguese workers; etc.  
   S/C/W/273
 Page 317Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
acquiring of shares or stocks in an existing 
company; extending of the activity of the company when the scope of activity 
embraces at least one of the following 
areas:  
    - management of seaports and airports; 
    - dealing in real estate or acting as 
 intermediary in real estate transactions; 
    - supply to defence industry that is not 
covered by other licensing requirements; 
    - wholesale trade in imported consumer 
goods; 
    - provision of legal advisory services. 
     - establishment of a joint-venture company 
with a foreign equity in which the Polish 
party is a state legal person and is contributing non-pecuniary assets as initial 
capital; 
  - arranging a contract, that includes right 
to use of state property for more than 
6 months or decides on acquiring of such property. 
 
 
  SI:  For financial services, 
authorization is issued by the authorities indicated in sector specific commitments 
and according to conditions indicated in 
sector specific commitments. 
 
  There are no limitations on establishment 
of a new business establishment 
("greenfield" investments).   
 Real estate purchases  
 
All Member States except CY, DK, EL, HU, 
LV, MT, PL, SI, SK: None 
 Real estate purchases  
 
All Member States except AT, CZ, DE,FI, HU, IT, 
IE, LV, PL, SE and SK: None 
   
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Page 318 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
CY: Unbound 
 DK: Limitations on real estate purchase by 
non-resident physical and legal entities. 
Limitations on agricultural estate purchased by foreign physical and legal 
entities. 
 EL: According to Law No. 1892/90 permission 
from the Minister of Defense is needed for 
a citizen to acquire land in areas near borders.  According to administrative 
practices permission is easily granted for 
direct investment. 
 
HU: Unbound for the acquisition of state owned 
properties 
 
LV:  For mode 3: Unbound in relation to 
acquisition of land; land lease not 
exceeding 99 years permitted. 
 MT: The requirements of Maltese legislation 
and regulations regarding acquisition of 
real property shall continue to apply (for mode 4). 
 AT: the acquisition, purchase as well as rent or 
lease of real estate by  foreign natural persons 
and juridical persons requires an 
authorization by the competent regional 
authorities (Länder) which will consider whether important economic, social or 
cultural interests are affected or not. 
 CZ:  Limitations on real estate acquisition by 
foreign natural and legal entities.  Foreign 
entities may acquire real property through establishment of the Czech legal entities or 
participation in joint ventures. Acquisition of 
the land by foreign entities is subject to authorization. 
 
DE: Purchase of real estate by foreigners in the 
Länder Berlin, Schleswig-Holstein and 
Saarland may be subject to authorization.  
After 1994 it is very likely that only Land 
Berlin will continue to require such 
authorization.  
 PL: Unbound in relation to acquisition of state-
owned property, i.e. the regulations 
governing the privatization process (for 
mode 3). 
 
SI:  Juridical persons, established in the 
Republic of Slovenia with foreign capital 
participation, may acquire real estate on FI: Non-residents need a permit to acquire or 
rent real estate for more than two years 
intended for leisure-time dwelling or for 
recreational purposes. 
 
(Åland Islands) : Restrictions on the right for 
natural persons who do not enjoy regional 
citizenship in Åland, and for legal persons, to acquire and hold real property on the Åland   
   S/C/W/273
 Page 319Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
the territory of the Republic of Slovenia. 
Branches* established in the Republic of 
Slovenia by foreign persons may only 
acquire real estate, except land, necessary 
for the conduct of the economic activities for which they are established. Ownership 
of real estate in the border areas of 10 km 
by companies in which majority of capital or voting rights belongs directly or 
indirectly to juridical persons or nationals 
of another Member is subject to special permission. 
 
SK: None except for land (for modes 3 and 4) Islands without permission by the competent 
authorities of the islands. Restrictions on the right of establishment and the right to provide 
services by natural persons who do not enjoy 
regional citizenship in Ål and, or by any legal 
person, without permission by the competent 
authorities of the Åland Islands. 
 HU:  Unbound for the acquisition of state owned 
properties. Unbound with respect to the 
acquisition of real estate by foreign natural persons. 
 
IT: Unbound for purchase of real estate  
IE: Prior written consent of the Land 
Commission is necessary for the acquisition of any interest in Irish land by domestic or 
foreign companies or foreign nationals.  
Where such land is for industrial use (other 
than agricultural industry), this requirement 
is waived subject to a certificate to this effect from the Minister for Enterprise and 
Employment.  This law does not apply to 
land within the boundaries of cities and towns. 
 
                                                      
* SI: According to the Law on Commer cial Companies, a branch established in the Republic of Slovenia is not considered a juridic al person, but as regards their 
operation, their treatment is equal to a subsidiary, which is in line with Article XXVI II para.(g) of the GATS.  
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Page 320 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  LV:  For mode 3: Unbound in relation to 
acquisition of land; la nd lease not exceeding 
99 years permitted. 
 
PL:  Acquisition of real estate, direct and indirect, 
by foreigners and fo reign legal persons 
requires permission 
 SE: Authorization required, normally from local 
authority, for acquisition of second homes by 
non-resident natural persons or foreign legal entities.  If foreign acquisitions of second 
homes lead to increased real estate prices, 
authorizations may be denied. 
  
  SK: Limitations on real estate acquisition by 
foreign physical and legal entities.  Foreign 
entities may acquire real property through establishment of Slovak legal entities or 
participation in joint ventures.  Acquisition of 
the land by foreign entities is subject to authorization (for modes 3 and 4)   
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 Exchange regime165,166,167: 
 
1), 2) All Member States except SK: None 
 
SK: In relation to current payments,  
limitation on acquisition of foreign exchange by resident nationals for 
personal purposes. 
               In relation to capital payments, foreign 
exchange authorization required for 
acceptance of financial credits from 
foreign subjects, direct capital investments abroad, acquisition of real estate abroad 
and purchase of foreign securities.
 Exchange regime168 
 
4) All Member States except CY: None   
 CY: Under the Exchange Control Law, 
non-residents are not normally permitted to borrow from local sources  
 Industrial, commercial or artisanal activities  
 
4) FR: The managing director of an industrial, 
commercial or artisanal activity169, if not   
                                                      
 165 CZ: Non-discriminatory system of foreign exchange control is applied consisting of: 
a) limitation on acquisition of foreign exchange  by resident nationals for personal purposes, 
b) foreign exchange authorization in case  of Czech residents for acceptance of fina ncial credits from foreign subjects, direct capital investment abroad, acquisition of real estate 
abroad and purchases of foreign securities.  
166 PL: There is non-discriminatory system of foreign exchange cont rols relating to limitations in foreign exchange turnover and t o system of foreign exchange permits 
(general and individual) among others limitations of capital flow s and currency payments.  The following foreign exchange trans actions require authorization: 
-transfer of foreign exchange out of the country; -transfer of Polish currency into the country; 
-ownership transfer of the right to monetary  assets between domesti c and foreign persons; 
-granting and drawing of loans and credits by dom estic persons in foreign exchange transactions; 
-fixing or executing payments in foreign currencies within Pola nd for acquired goods, real estate, property rights, services or  labour; 
-opening and possessing of a banking acco unt in a bank situated abroad; 
-acquiring and holding foreign securities and acquiring real estate abroad, -undertaking other obligations abroad of similar effect. 
              
167  SK: Entries being listed for transparency reasons. 
             168 PL: footnote 11 is also a pplicable for national treatment. 
 169 Commercial, industrial or artisanal activities relate to sect ors such as:  other business services, construction, distribution  and tourism services.  It does not relate to 
telecommunications and financial services.  
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holder of a residence permit, needs a 
specific authorization. 
 
IT:  Access to industr ial, commercial and 
artisanal activities is subject to a residence 
permit and specific authorization to pursue 
the activity 
 
  Recognition of diplomas  
All Member States : EC directives on mutual 
recognition of diplomas do not apply to nationals of third countries.   Recognition of 
the diplomas which are required in order to 
practise regulated professional services by non-Community nationals remains within the 
competence of each Member State, unless 
Community law provides otherwise.  The right to practise a regulated professional 
service in one Member State does not grant 
the right to practise in another Member State.   
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 Categories of natural persons covered under 
Mode 4  
 
4) All Member States : Unbound except for 
measures concerning the entry into and temporary stay
170 within a Member State of the 
following categories of natural persons 
providing services: 
 
 (i) Intra-corporate transfers (ICT):  
  For all Member States:  Access  is subject to the 
following conditions:         Categories of natural persons covered under Mode 
4 
 
4) All Member States: U nbound except as indicated 
below  
 
4)  Intra-corporate transfers:   
 
All Member States:  Unbound except for measures 
concerning the categories of natural persons referred 
to and committed  in the Market Access column  
  
  - the natural person concerned  must work 
within a juridical person  other than a non-
profit making organisation, established in the territory of a WTO Member and have been 
employed by it (for AT, BE, CY , DE, DK, 
ES, FR, FI, EL, IT, IE, LU, MT , NL, PT, SE, 
SI, UK: or have been a partner in it (other than 
as a majority shareholder)) for at least the year  
immediately preceding the date of admission (the date of application in the case of EE and 
LT) (three years in the case of SI). In IT, the 
natural person must be working within a juridical person constituted as a SPA (joint 
stock company) or a SRL (capital stock 
company with limited responsibility).    
  -  the natural person is temporarily transferred 
in the context of the provision of a service 
through commercial presence in the territory of the Community Member State concerned.    
                                                      
170 All other requirements of Community and Member States' laws a nd regulations regarding entry, stay, work and social security me asures shall continue to apply, 
including regulations concerning period of stay, minimum wages as we ll as collective wage agreements. Commitments on movement o f persons do not apply in cases where the 
intent or effect of such movement is to interfere with or ot herwise affect the outcome of any labour/management dispute or nego tiation.  
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  - (AT, BE, CY, DE, DK, ES, FR, FI, EL, IT, 
IE, LU, MT , NL, PT, SE, SI, UK: the juridical 
person concerned must have their principal 
place of business in the territory of a WTO Member other than the Community and their 
Member States and the transfer must be to an 
establishment (subsidiary, branch, office) of that juridical person, effectively providing like 
services in the territory of the Community  
Member State concerned.) (CZ, LT, LV, PL, SK:  The transfer must be to an establishment 
(subsidiary, branch, office) or the principal 
place of business of the aforementioned juridical person.  The r eceiving entity must be 
constituted in and effectively providing like 
services in the territory of the Community Member State concerned.) (EE:  The transfer 
must be to an establishment (subsidiary, 
branch, affiliate) of  the aforementioned 
juridical person.  The r eceiving entity must be 
constituted in and effectively providing like services  in the territory of the Community 
Member State concerned.)(HU: The transfer 
must be to a subsidiary of the aforementioned juridical person.  The r eceiving entity must be 
constituted in and effectively providing like 
services  in the territory of the Community Member State concerned.)     
  - the natural person concerned must belong to 
one of the following categories:   
  a) Persons working in a senior position 
within a juridical person, who primarily 
direct the management of the establishment, receiving general 
supervision or direction principally from 
the board of directors or stockholders of the business or their equivalent, including: 
    
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   - directing the establishment or a 
department or sub-division of the 
establishment;   
   - supervising and controlling the work of 
other supervisory, professional or managerial employees; 
  - having the authority personally to hire 
and fire or recommend hiring, firing or 
other personnel actions. 
   CZ, EE, SK:  such persons would not 
directly perform tasks related to the 
actual provisions of the services of the establishment, 
   
 c) Persons working within a juridical person 
who possess uncommon knowledge essential to the establishment's service, 
research equipment, techniques or 
management.  In assessing such knowledge, account will be taken not only 
of knowledge specific to the 
establishment, but also of whether the person has a high level of qualification 
referring to a type of work or trade 
requiring specific technical knowledge, including membership of an accredited 
profession. 
   
       All Member States except FI, LV, PL:  An 
economic needs test will not be required. 
  FI: compliance with an economic needs test 
is required for specialists and may be applied 
in the case of partners. 
 LV:  For specialists, vacancies have to be 
registered at the State Employment Office 
together with information on necessary 
qualifications (e.g. education, job experience,    
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language skills, other special requirements).  
Vacancy has to be open for applications for one month. 
 PL: Market test requirement. 
 
 AT, BE, CY , CZ, DE, DK, ES, FR, FI, 
EL,HU,  IT, IE, LU, MT , NL, PT, SK, 
UK:  The duration of “temporary stay” 
of intra-corporate transfers is defined by 
the Member States and, where they exist, Community laws and regulations 
regarding entry, stay and work. 
EE: Entry and stay is limited to a three year 
period that may be extended for up to 
two additional years for a total term not 
to exceed five years. 
LV: Duration of temporary stay is limited to 
a total period of five years. 
LT: Duration of temporary stay is three 
years. In the case of senior managers, 
the stay may be extended. 
PL: Work permits are issued exclusively for 
the definite period – up to one year, 
with a possibility of extension – to a 
given foreigner working at a specified employer. 
SE: Temporary entry and stay is limited to a 
two year period (extensions may be 
granted). 
SI: The duration of temporary stay for 
“intra-corporate transf erees” is limited 
with a “business visa” and a residence 
permit, which may be granted up to one year with extensions. 
   
    
   (ii) Business Visitors (BV):  
 All Member States:  Entr y and temporary stay of Business visitors:   
All Member States:  Unbound except for   
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the following categories is permitted 
without application of an economic needs test: 
 measures concerning the categories of natural 
persons referred to and committed  in the Market 
Access column  
 
 
 a) Service sellers:   All Member States:  
Persons not residing in the territory of a 
Member State to whic h the EC treaties 
apply, who are representatives of a service 
supplier and are seeking temporary entry 
for the purpose of negotiating for the sale 
of services or entering into agreements to 
sell services for th at service provider, 
where those representatives will not be 
engaged in making direct sales to the 
general public or in supplying services themselves (in addition, for EE, HU, LV, 
SI:  or on their own behalf receive 
remuneration from a source located within the Member State concerned).  
  In addition, for EE, SE:   the person 
concerned must have been employed by that service suppliers for at least one year 
immediately preceding the date of their 
application for admission. 
     
  
  b) Establishment of commercial presence:  
All Member States except FI, HU, PL: 
Persons working (all Member States 
except EE, LT, LV, SI:  in a senior 
position, as defined in (i) a) above,) within 
a juridical person, who are responsible for 
the setting up, in a Member State, of a commercial presence of a service provider 
of a Member when:    
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 - the representatives are not engaged in 
making direct sales or supplying services (in addition, for EE, LV, SI:  
or on their own behalf receive 
remuneration from a source located within the Member State concerned);  
and   
 - All Member States except LT, LV, 
SI: the service provider has its 
principal place of business in the 
territory of a WTO Member other 
than the Communities and their  Member States and has no other 
representative, office, branch or 
subsidiary in that Member State. 
   
  - in addition, for EE, SE:  the person 
concerned must have been employed by that service supplier for at least one 
year immediately preceding the date 
of their application for admission. 
FI, HU, PL: Unbound.   
  
AT, BE, CY,  CZ, DE, DK, ES, FR, EL, IT, IE, 
LU, MT,  NL, PT, SK, UK:  The duration 
of “temporary stay” of business visitors is 
defined by the Member States and, where they exist, Community laws and 
regulations regarding entry, stay and 
work. 
EE:  Entry is limited to a maximum duration of 
90 days per six month period. 
FI, PL, SE:  Temporary en try and stay is limited 
to a three month period. 
HU: Entry and stay shall be for a period of no    
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more than 90 days. 
LT:  The duration of temporary stay is up to 
three months a year. 
LV, SI:  The duration of temporary stay is 
limited with a 90 day visa. 
    
   (iii)  Contractual service suppliers (CSS):  
AT, BE, DE, DK, ES, EE, FR, FI, EL, IT, IE, LU, 
LV, NL, PT, SE, UK:  Access is subject to the 
following conditions: Contractual service suppliers:   
 AT, BE, DE, DK, ES, EE, FI, FR, EL,  IE, IT, 
LV, LU, NL, PT, SE, UK:  Unbound except for 
measures concerning the categories of natural 
persons referred to and committed  in the Market 
Access column   
CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
    
  - The natural persons are engaged in the 
supply of a service on a temporary basis as 
employees of a juridical person, who has 
no commercial presence in any Member State of the European Community.     
  - The juridical person has obtained a service 
contract for a period not exceeding 3 months (12 months for computer and 
related services in the case of SE, and no 
specific period for EE and LV) from a final consumer in the Member State 
concerned  (from an enterprise engaged in 
substantive business activities in the 
Member State concerned in the case of EE, 
LV),   through an open tendering procedure or any other procedure which 
guarantees the bona fide character of the 
contract (e.g. advertisement of the availability of the contract) where this 
requirement exists or is introduced in the 
Member State pursuant to the laws, regulations and requirements of the    
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European Community or its Member 
States.) 
  - The service contract shall comply with the 
laws, regulations and requirements of the European Community and the Member 
State where the contract is executed.    
  - The natural person seeking access should 
be offering such services as an employee 
of the juridical person supplying the 
service for at least the year (two years in 
the case of EL) immediately preceding 
such movement (the date of application in the case of EE, LV).   
  - The temporary entry and stay within the 
Member State concerned shall be for a period of not more than  three months in 
any 12 months period (24 months in the 
case of NL)(ninety days in any six months in the case of EE) (six months in any 12 
months period for computer and related 
services in the case of SE) or for the duration of the contract, whatever is less.   
  -   The natural person must possess the 
necessary academic qualifications and professional experience as specified for the 
sector or activity con cerned in the Member 
State where the service is supplied.   
  - An economic needs test will not be 
required except where otherwise indicated 
for a specific sub-sector.    
  -   The commitment relates only to the 
service activity which is  the subject of the 
contract; it does not confer entitlement to 
exercise the professional title of the 
Member State concerned.   
  -   The number of the persons covered by 
the service contract sha ll not be larger than    
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necessary to fulfil the contract, as it may 
be decided by the laws, regulations and requirements of the European Community 
and the Member State where the service is 
supplied. 
  - The service contract has to be obtained in 
one of the activities mentioned below, subject to a specific commitment being 
undertaken by the Member State 
concerned in the sector specific part and 
any additional conditions mentioned 
therein:   
   - Legal services 
  - Accounting services 
  - Taxation advisory services 
  - Architectural services, urban planning 
 and landscape architectural services 
  - Engineering services, integrated 
 engineering services 
  - Computer and related services 
  - Research and development services   
   - Advertising 
  - Management consulting services 
  - Services related to management 
   consulting 
  - Technical testing and analysis services 
  - Related scientific and technical  
   consulting services 
  - Translation services 
 - Construction services, site 
 investigation work 
  - Higher education services 
  - Travel agencies and tour operator 
   services 
  - Entertainment services 
  -  Services related to the sale of    
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 equipment or to the assignment of a 
 patent. 
    
  CY, CZ, HU, MT, LT, PL, SK, SI:  Unbound.    
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II. SECTOR-SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES    
B. Professional Services  
    
a) All Member States 
except CZ, EE, FI, HU, 
LV, PL, SI, SK: Legal 
advice home country 
law and public 
international law  
(excluding EC law) 
               HU: Legal advisory 
services concerning 
home country law (part 
of CPC 861) 
               FI:  Legal Services 
 (CPC 861): public 
international law and 
home country law 
               CZ, EE, LV, PL, SI, SK: 
Legal Services (CPC 
861)171.    2)  All Member States except CY, EE, FR, MT, 
PT, SE, SI: None 
CY, MT: Unbound EE: Unbound for CPC 861 other than CPC 
86190 
FR, PT, SI: Unbound for drafting of legal 
documents. 
SE: An "advokat" (see next column) may not 
practice his profession neither in cooperation 
with other persons than other "advokats", nor in 
the form of a limited liability company (joint stock company)
172. 
 1) All Member States except AT, CY, DK, EE, FR, 
MT, PT, SE, SI: None 
       AT: Foreign legal advisors are required  to be   
members of their national Bar Association;  they 
may use their professional title only with reference 
to the place of registration in their home country 
       CY, MT: Unbound 
       DK: Marketing of legal advice activities is 
restricted to lawyers wi th a Danish licence to 
practise and law firms registered in Denmark. 
       EE: Unbound for CPC 861 other than CPC 86190        FR, PT, SI: Unbound for drafting of legal 
documents. 
 SE: None except for the protection of the use of 
the Swedish title "advokat" 
(lawyer/solicitor/barri ster), which requires 
membership in the Swedish Bar Association. Swedish law exam or equivalent education 
and practical experien ce, citizenship and 
residency are required for such membership
173.  
                                                      
171 In EE, the category “other legal advisory and information services” (CPC 86190) includes a) practice of public  international law and b) practice of law of 
jurisdiction where service supplier qualifies as a lawyer under a relevant authority of this jurisdiction. Such consultancy exc ludes the following: (i) appearing for a 
person other than himself or herself as atto rney in any court, or before any magistrate or other judicial officer of the Republ ic of Estonia; (ii) preparing any instrument 
effecting the transfer or registration of title to real estate located in Estonia; (iii) preparing any will or trust instrument  effecting the disposition of any property located 
in the Republic of Estonia and owned by a resident thereof, or any instrument relating to the administration of such property; (iv) preparing any instrument in respect 
of the marital or parental relations, rights or duties of a resident of the Republic of Estonia, or the custody or care of chil dren of such a resident (otherwise according 
to CPC 86190)   
 172  Limited liability companies are al lowed, subject to certain conditions.  
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 2) All Member States except CY, MT: None 
  CY, MT: Unbound 2) All Member States except CY, MT: None 
      CY, MT: Unbound  
 3) All Member States except AT, CY, CZ, DE, EE, 
FR, FI, HU, LV, MT, PL, SE, SI, SK: None 
  AT, CY, MT: Unbound   CZ: No limitation involving foreign law. For 
activities involving national law 
acceptance in the Czech  Bar Association 
or in the Czech Chamber of Commercial Lawyers is required 
 
 DE:  Access subject to acceptance into a Bar 
Association according to the "Federal 
Lawyers Act" which requires establishment which is restricted to sole 
proprietorship or partnership only. 
 
 EE: None for CPC 86190. For CPC 861 other 
than CPC 86190, commercial presence is 
restricted to sole proprietorships or to law 
firms with limited liability, in which cases 
permission is needed from the Bar Association (Advokatuur). According to 
the Bar Statute /Advokatuuri põhimäärus) 
only Estonian nationals are allowed to 
establish a lawyer’s office. To get accepted 
into the Bar Association the following requirements should be met: a) two years’ 
work experience as an assistant to a 3) All Member States except AT, CY, CZ, DK, EE, 
MT, SE, SI, SK: None 
  AT, CY, MT: Unbound   CZ: Barristers and commercial lawyers in Czech 
law are required to be graduates of Czech 
universities 
 
 DK: Marketing of legal advice activities is 
restricted to law firms registered in Denmark.  
Only lawyers with a Danish  licence to 
practise and law firms registered in Denmark 
may own shares in a Danish law firm.  Only lawyers with a Danish  licence to practise 
may sit on the board or be part of the 
management of a Danish law firm. 
 
 EE: None for CPC 86190. Unbound for CPC 861 
other than CPC 86190.  
 
 SE: None except for the protection of  the use of 
the Swedish title "advokat" 
(lawyer/solicitor/barri ster), which requires 
membership in the Swedish Bar Association. 
Swedish law exam or equivalent education 
and practical experien ce, citizenship and 
residency are required for such 
membership.
175 FR: Host country law 
and international 
law (including EC law) are opened to 
the Members of the 
regulated legal and 
judicial 
profession.
176 
 
LU:  Host country law 
and international 
law (including EC 
law) subject to registration as 
"avocat" at the 
Luxembourg Bar. 
                                                      
173  When not appearing under the title "advokat" forei gn lawyers may freely offer legal advice activities. 
174   Limited liability companies are allowed, subject to certain conditions. 
175   When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities.  
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barrister at law; b) passing a relevant 
examination; c) work for three years as a senior assistant. After that it is possible to 
pass a lawyer’s exam (excellent 
knowledge of the Estonian law and excellent proficiency in the Estonian 
language are required). Notaries Public are 
persons performing a public service; they are appointed by the Ministry of Justice 
 
 FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only. 
 FI: When practising legal services as a member 
of the General Bar Association,  Finnish 
citizenship and residency in Finland are 
required 
 HU: Commercial presence should take the form 
of representative office 
 LV: None for consultancy on home country 
and public international law. For CPC 861 
other than consultancy on home country and public international law, licence issued 
by the Ministry of Justice and knowledge 
of Latvian language required. Licensed lawyer can provide all legal services, 
except representation in criminal 
proceedings. Representation in criminal proceedings permitted only to sworn 
solicitors. Nationality requirement for 
sworn solicitors and sworn notaries. Sworn solicitors and sworn notaries have to be at 
least 25 years old, having knowledge of 
Latvian language, graduated form University of Latvia or from other  SI: Conditions for acceptance into the Bar 
Association for lawyers who are not 
Slovenian nationals and have a licence to 
practice in another Member, have to have a certificate of knowledge of the Slovenian law 
and must be proficient in the Slovenian 
language 
 
 SK: Barristers and commercial lawyers in Slovak 
law are required to be graduates of Slovak 
universities 
 
                                                      
 176  Access to these professions is governed by the French law No . 90-1259 of 31 December 1990 which opens the entire range of leg al and judicial activities.  
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university recognized as equal by the 
Faculty of Law, University of Latvia, and having practical experience. Sworn 
solicitors have to pass examination in 
accordance with rules set up by Council of Sworn Solicitors. Sworn notaries have to 
pass examination in accordance with order 
set up by the Minister of Justice in cooperation with the Council of Sworn 
Notaries. 
 PL: Establishment subject to authorization. 
Nationality requirement 
 SE: An "advokat" (see next column) may not 
practice his profession neither in cooperation with other persons than other 
"advokats", nor in the form of a limited 
liability company (joint stock company)
174. 
 SI:  Commercial presence is restricted to sole 
proprietorship or to a law firm with 
unlimited responsibility (partnership) only. 
Only lawyers with licence to practice may 
be partners. For activities involving national law acceptance into the Bar 
Association ("Odvetni{ka zbornica 
Slovenije") is required. Consent of the Bar Association is required for the 
establishment of any law firm. Conditions 
for acceptance into the Bar Association for 
lawyers who are not Slovenian nationals 
and have a licence to practice in an another 
Member, have to have a certificate of knowledge of the Slovenian law and must 
be proficient in the Slovenian language. 
Notaries public are persons performing a public services. Concession rights can be 
acquired by licence. 
 SK: No limitation involving foreign law. For  
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activities involving national law 
acceptance in the Slovak Bar Association or in the Slovak Chamber of Commercial 
Lawyers is required 
  
4) ICT and BV  
  
All Member States except CY, LU, MT: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
 AT: Unbound except as indicated below: 
at the request of a consumer, legal 
advisors may temporarily move into 
the territory of Austria in order to supply a specific service. 
FR:  Legal advice activities and drafting  
of legal documents as a main activity and for the public, are 
reserved to the members of the 
regulated legal and judicial professions
177. These activities may 
also be exercised as a secondary 
activity to the principal activity by members of other regulated 
professions or by qualified persons. 
FI: When practicing legal services as a 
member of the General Bar 
Association, Finnish  citizenship and 
residency in Finland are required. 
EL:  Condition of nationality 
LV:   For CPC 861 other than consultancy  
4) ICT and BV
 
All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound except as indicated in the 
Market access column. Foreign legal advisors are required to be members of their 
national Bar Association ; they may use their 
professional title only with reference to the place of registration in  their home country. 
       
DK: Marketing of legal advice activities is 
restricted to lawyers w ith a Danish license to 
practise.  Requirement of a Danish legal 
examination in order to obtain a Danish licence to practise. 
SE: None except for the protection of the use 
of the Swedish title “advokat” (lawyer/solicitor/barri ster), which requires 
membership in the Swedish Bar Association. 
Swedish law exam or equivalent education and practical experien ce, citizenship and 
residency are required for such 
membership.
179  
                                                      
177  Access to these professions is  governed by the French law N ° 90-1259 of 31 Decembe r 1990 which opens the entire range of legal and judicial activities. 
178  Limited liability companies are al lowed, subject to certain conditions. 
179  When not appearing under the title "advokat" forei gn lawyers may freely offer legal advice activities.  
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on home country and public 
international law, licence issued by the Ministry of Justice and 
knowledge of Latvian language 
required. Licensed lawyer can provide all legal services, except 
representation in criminal 
proceedings. Representation in criminal proceedings permitted only 
to sworn solicitors. Nationality 
requirement for sworn solicitors and sworn notaries. Sworn solicitors and 
sworn notaries have to be at least 25 
years old, having knowledge of Latvian language, graduated form 
University of Latvia or from other 
university recognized as equal by the Faculty of Law, University of 
Latvia, and having practical 
experience. Sworn solicitors have to 
pass examination in accordance with 
rules set up by Council of Sworn Solicitors. Sworn notaries have to 
pass examination in accordance with 
order set up by the Minister of Justice in cooperation with the 
Council of Sworn Notaries. 
 
PL:    Nationality requirement 
SE:  An "advokat" (see next column) may 
not practice his profession neither in cooperation with other persons than 
other "advokats", nor in the form of 
a limited liability company (joint stock company)
178. 
CY, LU, MT: Unbound 
 CY, MT: Unbound 
FI, LV, PL: None  
  
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 CSS  
All Member States except DE and UK: 
Unbound 
DE, UK: Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
         DE, UK: University degree and   
professional and qualifications and three years’ professional experience in the 
sector. 
         DE: Unbound for activities reserved to 
“Rechtsanwalt”. 
  CSS
 
       All Member Stat es except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
       CY, CZ, HU, MT, LT, PL, SK, SI: Unbound  LV:  None. 
 
  
  
    
b) Accounting services 
(CPC 86212 other than 
"auditing services", 
86213, 86219) 1) All Member States except CY, FR, EL, HU, IT, 
MT, SI: None 
       CY, FR, EL, HU, IT, MT, SI: Unbound    2)  All Member States except MT: None  MT: Unbound 1) All Member States except AT, FR, EL, IT, MT, 
SI: None 
   
 AT: No representation before competent 
authorities 
  
 FR, EL, IT, MT, SI:  Unbound  2)   All Member States except MT: None  MT: Unbound  
  
3) All Member States except AT, CY, DE, FR, IT, 
LV, MT, PT, SI: None 
       AT: Foreign accountants' (who must be 
authorized according to the law of their 
home country) equity participation and 
shares in the operating results of any Austrian legal entity may not exceed 
25 per cent;  this applies only to non- 
3) All Member States except DK, MT: None          DK:  Foreign accountants may enter into 
partnerships with Danish authorized 
accountants after obtaining permission from 
the Danish Commerce and Companies 
Agency. 
           MT: Unbound   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
members of the Austrian Professional 
Body 
        CY: Access is rest ricted to natural persons who 
have obtained authorization from the 
Minister of Finance. Authorization is subject to economic needs test. The criteria 
used are analogous to those for granting 
permission for foreign investment (listed in horizontal section(, as they apply to this 
subsector, always taking into consideration 
the employment situation in the subsector. Professional associati ons (partnerships) 
among natural persons is permitted. No 
body corporate is allowed.  
      DE: Provision through a "GmbH & CoKG" and 
"EWIV" is prohibited. 
 FR: Provision through a SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only. 
 IT: Access is restricted to natural persons. 
Professional association (no incorporation) 
among natural persons permitted. 
      LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in 
Latvia. Sworn auditors  can be persons no 
younger than 25 years and: a) having a 
high school degree in economics or in 
other specialities, if an examination on basic economics is passed; b) having at 
least 3 years experience in auditing 
recognized by the Latvian Association of Sworn Auditors; c) which have passed 
qualification examination and acquired 
licence of sworn aud itor in accordance 
with requirements of Latvian Association 
of Sworn Auditors; d) having excellent  
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reputation 
       MT: Unbound 
 PT: Provision through professional 
establishment only. 
SI: Commercial presence should take the form 
of a juridical person 
 4) ICT and BV  
 
     All Member States except MT: Unbound except 
as indicated in the horizontal section and subject 
to the following specific limitations: 
                AT: In addition to the horizontal 
commitments at the request of a consumer, 
accountants may temporarily move into the territory of Austria in order to supply a 
specific
 service. However, as a rule natural 
persons supplying accoun ting services are 
required to have their professional center 
(commercial presence) in Austria. 
                
          DK:  Citizenship requirement unless 
otherwise provided by the Danish 
Commerce and Companies Agency. 
          FR:  Condition of nationality. However 
non-EC professionals may be permitted to 
provide services, by a decision of the Minister of Economics, Finance and 
Budget, in agreement with the Minister of 
Foreign Affairs. The requirement of 
residence cannot exceed 5 years. 
         IT: Condition of nationality for 
"Ragionieri-Periti commerciali". 
  LV: The owner of shares or the head of a 
firm should be qualified as a sworn auditor 4) ICT and BV
 
 All Member States except FI, LV, MT, PL: 
 Unbound except as indicated in the horizontal section 
 and subject to the follo wing specific limitations: 
          AT: Unbound except as indicated in the 
Market Access column. No representation before competent authorities. 
 DK, IT:  Residence requirement. 
                 SI: Unbound except as indicated in the 
Market Access column 
MT: Unbound 
FI, LV, PL: None   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
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in Latvia. Sworn auditors can be persons 
no younger than 25 years and: a) having a high school degree in economics or in 
other specialities, if an examination on 
basic economics is passed; b) having at least 3 years experience in auditing 
recognized by the Latvian Association of 
Sworn Auditors; c) which have passed qualification examination and acquired 
licence of sworn aud itor in accordance 
with requirements of Latvian Association of Sworn Auditors; d) having excellent 
reputation 
          SI: Limitations on natural persons 
employed by juridical persons only 
     MT: Unbound 
 
 CSS  
All Member States except AT, DE, LU, NL, 
UK, SE: Unbound 
AT, DE, LU, NL, UK, SE: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations: 
         AT, DE, NL, UK, SE: University degree 
and professional qualifications and three 
years' experience in the sector. 
         AT: Examination before the Austrian 
professional body.  The employer must be 
member of the relevant professional body 
in the home country where such body 
exists. 
         DE: Unbound for activities reserved by 
law in the "Wirtschaftsprüfer". 
  CSS  
        All Member States except CY, CZ, HU, LT, LV,  
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
        CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
 LV:  None 
  
 
  
 
 
   
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b) Auditing services180 181 
 (CPC 86211 and 86212 
other  than accounting services) 1) All Member States except AT, CZ, EE, LV, LT, 
PL, SE and SK: Unbound 
  
 AT, CZ, EE, LV, PL, SK: None. 
 LT: None except that auditor’s report must be 
prepared in conjunction with an auditor 
accredited to practice in Lithuania 
     
 SE: Only auditors approved in Sweden may 
perform legal auditing services in certain legal 
entities, a.o. in all limit ed companies. Only such 
persons may be shareowners or form partnerships in companies which practice 
qualified auditing (for official purposes). 
Swedish exam, work experience and residency are required for approval. 1)  All Member States except AT, CY, CZ, EE, HU, 
LV, LT, PL, SE and SK: Unbound 
      
 AT: No representation before competent 
authorities;  no audits provided for in specific 
Austrian laws (e.g. joint stock companies law, 
stock exchange law, banking law, etc.) 
       
 CY, CZ, EE, HU, LV, PL, SK:  None  
 LT: None except that auditor’s report must be 
prepared in conjunction w ith an auditor accredited 
to practice in Lithuania 
 
      SE: Residency and Swedish exam required
182  
  
2)  All Member States except MT: None 
 MT: Unbound  
2)  All Member States except MT: None 
 MT: Unbound  
  
3) All Member States except AT, BE, CY, CZ, 
DE, FR, FI, IT, IE, LV, LT, MT, PT, PL, SE, 
SI, SK: None 
 AT: Foreign auditors' (who must be authorized 
according to the law of their home country) 
equity participation and shares in the operating results of any Austrian legal entity may not 
exceed 25 per cent;  this applies only to non- 
3) All Member States except DK, MT, SE: None 
 DK : Foreign auditors may enter into partnerships 
with Danish State authorized accountants after obtaining permission from the Danish 
Commerce and Companies Agency. 
 MT: Unbound  SE: Residency and Swedish exam required
183  
                                                      
 180Explanatory note for Member States of EC-12: Given the fact th at commercial presence is require d to exercise any auditing activ ity, the cross-border mode is unbound.  
Only established statutory auditors can be approved by the na tional professional bodies.  Approval is a necessary pre-condition  to exercising the activity. 
 181 According to Slovene Law, auditing services  are a matter of firms, not natural persons 
 182 Foreign exams and experience giving equivalent competence are recognized.  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
members of the Austrian Professional Body 
 BE: Provision through a "SA" and "Société en 
commandite" is prohibited. 
 CY: Access is restricted to natural persons who  
have obtained authorization from the Minister of Finance. Authorization is subject to 
economic needs test. The criteria used are 
analogous to those for granting permission for foreign investment (listed in horizontal section(, 
as they apply to this subsector, always taking 
into consideration the employment situation in the subsector. Professional associations 
(partnerships) among natural persons is 
permitted. No body corporate is allowed. 
 CZ: Auditing may be provided by natural or 
juridical persons registered in the auditors list of 
the Chamber of Auditors. In case of juridical persons at least 60 per cent of capital share or 
voting rights are reserved to Czech nationals 
 DE: Provision through a "GmbH & CoKG" and  
 "EWIV" is prohibited. 
 FR: For statutory audits: provision through any 
 company form except SNC, SCS and 
 secondary offices. 
 FI: At least one of the auditors of a Finnish 
Liability company must be a Finnish citizen 
resident in Finland 
 IT: For access as "Ragionieri-Periti 
commerciali" and "Dottori commerciali", access 
is restricted to natural persons only. Professional 
association (no incorporation) among natural persons permitted. 
                                                      
183 Foreign exams and experience giving equivalent competence are recognized.  
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 IE: Provision through partnership only. 
 LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in Latvia. 
Sworn auditors can be persons no younger than 
25 years and: a) having a high school degree in economics or in other specialities, if an 
examination on basic economics is passed; b) 
having at least 3 years experience in auditing recognized by the Latvian Association of Sworn 
Auditors; c) which have passed qualification 
examination and acquired licence of sworn auditor in accordance with requirements of 
Latvian Association of Sworn Auditors; d) 
having excellent reputation 
 LT: None, except non less than 75 per cent of 
shares should belong to auditors or auditing 
companies. The establishment is allowed through the all kinds of legal forms of 
companies except Public Stock Corporation 
(AB). Qualification require ments for auditors in 
the country of origin of those auditors or 
auditing companies should be not lower than in Lithuania.  
 MT: Unbound 
 PT: Provision through professional association 
only. 
 PL: Nationality requirement. Foreign auditors 
might practice after confirmation of their qualifications. 
 SE: Only auditors approved in Sweden may 
perform legal auditing services in certain legal entities, a.o. in all limit ed companies. Only such 
persons may be shareowners or form 
partnerships in companies which practice qualified auditing (for official purposes). 
Swedish exam, work experience and residency  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
are required for approval. 
 SI: Commercial presence should take the form of 
a juridical person. The share of foreign persons 
in auditing companies may not exceed 49 per 
cent of the equity. Provision through auditing companies only 
 SK: Auditing may be provided by natural or 
juridical persons registered in the auditors list of the Chamber of Auditors. In case of juridical 
persons at least 60 per cent of capital share or 
voting rights are reserved to Slovak nationals 
 4) ICT and BV  
 
 All Member States except MT: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
 AT: In addition to the horizontal commitments 
at the request of a consumer, auditors may temporarily move into the territory of 
Austria in order to supply a specific
 
service. However, as a rule natural persons supplying auditing services are required to 
have their professional center (commercial 
presence) in Austria. 
DK: Citizenship condition, unless otherwise 
provided by the Danish Commerce and 
Companies Agency. 
ES, EL: Conditions of nationality for statutory 
auditors. 
ES:  Audit companies: Administrators, 
directors and partners of companies other 
than those covered by the 8th EEC directive on company law, must fulfil a 4) ICT and BV
 
All Member States except  FI, LV, MT, PL: Unbound 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
         AT: Unbound except as indicated in the 
Market Access column. No representation 
before competent authorities;  no audits provided for in specific Austrian laws (e.g. 
joint stock companies law, stock exchange 
law, banking law, etc.) 
         DK: Residence requirement. 
       IT, PT: Residence requirement for individual 
auditors. 
          SE: Residency and Swedish exam 
required.
184 
MT: Unbound FI, LV, PL: None  
                                                      
184 Foreign exams and experience giving equivalent competence are recognized.  
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nationality condition. 
FI: At least one of the auditors of a Finnish 
Liability company must be a Finnish 
citizen resident in Finland 
     IT: Nationality re quirement for "Ragionieri-
Periti commerciali".  Audit companies: 
administrators and auditors in "società di 
revisions" other than those covered by the 8th EEC directive on company law, must 
fulfil a nationality condition. 
       LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in 
Latvia. Sworn auditors  can be persons no 
younger than 25 years and: a) having a high school degree in economics or in 
other specialities, if an examination on 
basic economics is passed; b) having at least 3 years experience in auditing 
recognized by the Latvian Association of 
Sworn Auditors; c) which have passed 
qualification examination and acquired 
licence of sworn aud itor in accordance 
with requirements of Latvian Association 
of Sworn Auditors; d) having excellent 
reputation 
 PL: Nationality requirement. Foreign auditors   
might practice after confirmation of their 
qualifications. 
SE:  Only auditors approved in Sweden may 
perform legal auditing services in certain 
legal entities, a.o. in all limited companies. Only such persons may be shareowners or 
form partnerships in companies which 
practice qualified a uditing (for official 
purposes). Swedish exam, work 
experience and residency are required for  
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approval. 
SI:  Limitations on natural persons employed 
by juridical persons only 
MT:  Unbound 
 CSS  
All Member States: Unbound 
        CSS  
All Member States excep t EE, LV:   Unbound 
EE:  Unbound except as indicated in the horizontal 
section. 
LV:  None.  
b) Bookkeeping services 
 (CPC 86220) 2) All Member States except CY, FR, FI, EL, HU, 
IT, MT, SI: None 
       CY, FR, FI, EL, HU, IT, MT, SI: Unbound.  
2) All Member States except FI, MT: None 
       FI, MT: Unbound 1) All Member States except AT, FR, FI, EL, IT, 
 MT, SI: None 
 AT: No representation before competent 
 authorities 
 FR, FI, EL, IT, MT, SI:  Unbound. 
2) All Member States except FI, MT: None        FI, MT: Unbound.  
 3) All Member States except AT, CY, FR, FI, IT, 
LV, MT, SI: None 
       AT: Foreign accountants (who must be 
authorized according to the law of their home 
country) equity participation and shares in the operating results of any Austrian legal entity 
may not exceed 25 per cent;  this applies only to 
non-members of the Austrian Professional Body 
      CY: Access is restricted to natural persons who  
have obtained authorization from the Minister 
of Finance. Authorization is subject to economic needs test. The criteria used are 
analogous to those for granting permission for 
foreign investment (listed in horizontal section(, 
as they apply to this subsector, always taking 
into consideration the employment situation in 3) All Member States except FI, MT: None 
        FI, MT: Unbound.   
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the subsector. Professional associations 
(partnerships) among natural persons is permitted. No body corporate is allowed.  
       FR: Provision through a SEL (anonyme, à 
responsabilité limitée ou en commandite par actions) or SCP only. 
       FI, MT: Unbound 
 IT: Access for natural persons only. 
Professional association (no incorporation) 
among natural persons permitted. 
       LV: The owner of shares or the head of a firm 
should be qualified as a sworn auditor in 
Latvia. Sworn auditors  can be persons no 
younger than 25 years and: a) having a high school degree in economics or in 
other specialities, if an examination on 
basic economics is passed; b) having at least 3 years experience in auditing 
recognized by the Latvian Association of 
Sworn Auditors; c) which have passed 
qualification examination and acquired 
licence of sworn aud itor in accordance 
with requirements of Latvian Association 
of Sworn Auditors; d) having excellent 
reputation 
SI:  Commercial presence should take the form 
of a juridical person. 
 4)  ICT and BV  
All Member States except  FI, MT: Unbound except 
as indicated in the horizontal section and subject to 
the following specific limitations: 
AT: in addition to the horizontal commitments 
at the request of a consumer, accountants 
may temporarily move into the territory of 
Austria in order to supply a specific  4) ICT and BV  
All Member States except  FI, LV, MT, PL: Unbound 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
AT: Unbound except as indicated in the Market 
Access column. No representation before 
competent authorities.   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
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service. However, as a rule natural persons 
supplying bookkeeping services are required to have their professional center 
(commercial presence) in Austria.  
FR: Condition of nationality. However non-EC 
professionals may be permitted to provide 
services, by a decision of the Minister of 
Economics, Finance and Budget, in agreement with the Minister of Foreign 
Affairs. The requirement of residence 
cannot exceed 5 years. 
IT: Condition of nationality for 
"Ragionieri-Periti commerciali". 
      LV:  The owner of shares or the head of a firm 
should be qualified as a sworn auditor in 
Latvia. Sworn auditors  can be persons no 
younger than 25 years and: a) having a high school degree in economics or in 
other specialities, if an examination on 
basic economics is passed; b) having at 
least 3 years experience in auditing 
recognized by the Latvian Association of Sworn Auditors; c) which have passed 
qualification examination and acquired 
licence of sworn aud itor in accordance 
with requirements of Latvian Association 
of Sworn Auditors; d) having excellent 
reputation 
SI: Limitations on natural persons employed by 
juridical persons only 
FI, MT: Unbound  IT: Residence requirement for "Ragionieri-Periti 
commerciali". 
    PT: Residence requirement. 
 
FI, MT: Unbound LV, PL: None 
 CSS  
All Member States except AT: Unbound 
AT: Unbound except as indicated in the 
horizontal section and subject to the  CSS  
        All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section   
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Commitments 
following specific limitations:  
 AT: University degree and professional 
qualifications and three years' experience in 
the sector.  
 AT: Examination before the Austrian 
professional body.  The employer must be 
member of the relevant professional body in 
the home country where such body exists. 
  LV:  None 
 CY, CZ, HU, LT, MT, PL, SK, SI:  Unbound 
c) Taxation  Advisory 
Services (CPC 863: 
excluding representation in Court/tribunals) 1) All Member States except CY, FR, MT, PL, SI: 
None 
      CY: Tax agents must be duly authorized by the 
Minister of Finance. Authorization is 
subject to an economic needs test  
      FR: Unbound for the drafting of legal 
documents. 
      MT, PL, SI: Unbound 
2)  All Member States except MT, PL, SI: None      MT, PL, SI: Unbound 1) All Member States except AT, FR, MT, PL, SI: 
None 
AT: No representation before competent 
authorities  
        FR: Unbound for the drafting of legal 
documents. 
        MT, PL, SI: Unbound 
2) All Member States except MT, PL SI: None 
     MT, PL, SI: Unbound   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except AT, CY, CZ, FR, IT, 
MT, PL, SI, SK: None 
       AT: Foreign  tax advisors' (who must be 
authorized according to the law of their 
home country) equity participation and shares in the operating results of any 
Austrian legal entity may not exceed 
25 per cent;  this applies only to non-members of the Austrian Professional 
Body 
       CY: Access is restricted to natural persons who  
have obtained authorization from the 
Minister of Finance. Authorization is 
subject to economic needs test. The criteria used are analogous to those for 
granting permission for foreign investment 
(listed in horizontal section(, as they apply to this subsector, always taking into 
consideration the employment situation in 
the subsector. Professional associations 
(partnerships) among natural persons is 
permitted. No body corporate is allowed. 
       CZ, SK:  Taxation services may be provided by 
natural or juridical persons registered in 
the list of the Chamber of Tax Consultants or in the Chamber of Auditors  
FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite par actions) or SCP only. 
      IT: Access for natural persons only. 
Professional association (no incorporation) among natural persons permitted. 
       MT, PL, SI: Unbound 3)  All Member States except MT, PL, SI: None 
 MT, PL, SI: Unbound  
 4) ICT and BV  4) ICT and BV    
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
All Member States except  MT, PL, SI: Unbound 
except as indicated in the horizontal section and subject to the following specific limitations: 
AT: In addition to the horizontal   
commitments at  the request of a consumer, tax advisors may 
temporarily move into the territory 
of Austria in order to supply a specific
 service. However, as a rule 
natural persons supplying taxation  
services are required to have their professional center (commercial 
presence) in Austria. 
FR: Legal advice activities and drafting 
of legal documents as a main 
activity and for the public, are 
reserved to the members of the regulated legal and judicial 
professions
185.  These activities may 
also be exercised as a secondary 
activity to the principal activity by 
members of other regulated professions or by qualified persons. 
HU:     Permanent residency requirement 
IT: Condition  of nationality for 
"Ragionieri-Periti commerciali". 
MT, PL, SI: Unbound All Member States except FI, LV, MT, PL, SI: 
Unbound except as indicated in the horizontal section and subject to the following specific 
limitations: 
 AT: Unbound except as indicated in the 
Market access column. No representation 
before competent authorities 
 IT, PT: Residence requirement MT, PL, SI: Unbound 
FI, LV: None 
 
 CSS  
All Member States except AT, BE, DE, LU, 
NL, UK, SE: Unbound 
AT, BE, DE, LU, NL, UK, SE: Unbound except 
as indicated in the horizontal section and subject  CSS  
        All Member States except CY, CZ, HU, LT, LV,  
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
 LV:  None  
                                                      
185 Access to these professions is governed by the French law No. 90-1259 of 31 December 1990 which opens the entire range of lega l and judicial activities.  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
to the following specific limitations: 
         AT, BE, NL, UK, SE:  University degree 
and professional qualifications and three 
years' experience in the sector. 
         AT: Examination before the Austrian 
professional body.  The employer must be 
member of the relevant professional body 
in the home country where such body exists. 
DE: Unbound except for consulting 
services related to fore ign tax law, where:  
university degree and professional, 
qualifications and three years' professional 
experience in the sector. 
         CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
  
 
  
d) Architectural Services 
(CPC 8671) 1) All Member States except BE, CY, EL, IT, 
MT, PT, PL, SI:  None 
BE, CY, EL, IT, MT, PT, PL, SI:  Unbound. 1) All Member States except AT, BE, CY, DE, EL, 
IT, MT, PT, PL:  None 
      AT:  None for pure planning services;  the 
submission of plans for approval by the 
competent authorities requires co-operation 
with an established supplier of planning services 
       BE, CY, EL, IT, MT, PT, PL:  Unbound. 
 DE: Application of the national rules on fees and 
emoluments for all services which are 
performed from abroad. 
   
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 2) All Member States except CY, MT, PL: None 
 
     CY, MT, PL: Unbound  
3) All Member States except CY, CZ, ES, FR, IT, 
LV,  MT, PT, PL, SK: None 
       CY, MT, PL: Unbound 
        CZ: Authorization by the Czech Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical persons may provide architectural  services only 
by authorized architects. Condition of 
nationality and residence is required, however exceptions might be considered 
       ES: Access is restricted to natural persons. 
  FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only. 
  IT, PT: Access is restricted to natural persons. 
Professional associations. (no 
incorporation) among natural persons permitted. 
        LV: Practice of 3 years in Latvia in the field of 
projecting and university degree required to receive the licence en abling to engage in 
business activity with full range of legal 
responsibility and rights to sign a project 
        SK: Authorization by the Slovak Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be recognized. Natural and juridical persons 
may provide architectural  services only by 
authorized architects. Condition of nationality and residence is required, 2) All Member States except CY, MT, PL: None 
 
    CY, MT, PL: Unbound  
3) All Member States except CY, EE, MT, PL: None        CY, MT, PL: Unbound 
 EE:  None except that at least one responsible 
person (project manager or consultant) must be resident of Estonia 
 
   
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however exceptions might be considered 
   
4)  ICT and BV  
All Member States except CY, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT:   Commercial presence required 
EL, PT: Condition of nationality 
FR: Condition of nationality unless waived 
by ministerial authorization. 
HU: Permanent residency requirement 
CY, MT, PL: Unbound 
 
  
4) ICT and BV  
All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound except as indicated in the 
Market Access column. 
BE, DE, FR: Use by third country 
qualified professionals of the professional 
title is only possible on the basis of mutual recognition agreements or for BE, 
with special author ization by Royal 
Decree. 
IT: Residence requirement 
CY, MT, PL: Unbound 
FI, LV: None  
 CSS  
All Member States except DK, ES, EE, LU, 
NL, UK, SE: Unbound 
DK, ES, EE, LU, NL, UK, SE: Unbound except 
as indicated in the horizontal section and subject 
to the following specific limitations: 
        DK, NL, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector.   
         ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association.  Unbound for 
CPC 86713, 86714, 86719.        CSS  
       All Member Stat es except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in the horizontal section 
 LV:  None 
  CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
   
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 EE: Must be providing services as a 
professional (university degree and professional qualifications  required) with 
at least five years experience in a related 
field. 
 
 
e) Engineering services 
 (CPC 8672) 1) All Member States except CY, EL, IT, MT, PT: 
None 
       CY, EL, IT, MT, PT: Unbound. 
 
   2)   All Member States: None  
 
3) All Member States except ES, IT: None 
      ES: Access is restricted to natural persons. 
IT: Access is restricted to natural persons. 
Professional association  (no 
incorporation) among natural persons 
permitted. 
  
4) ICT and BV
 
All Member States except CY, MT: Unbound 
except as indicated in the horizontal section 
and subject to the following specific 
limitations: 
 AT: Commercial presence required 2) All Member States except AT, CY, EL, IT, MT, 
PT, SI: None  
  
 AT, SI: Unbound except for pure planning 
services. Pure planning services : None 
         CY, EL, IT, MT, PT: Unbound  2) All Member States: None    
3) All Member States except EE: None 
 EE: None except that at  least one responsible 
person (project manager or consultant) must be 
resident of Estonia 
 
     
 
    
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EL: Condition of nationality 
HU: Permanent residency requirement 
CY, MT:   Unbound 
  
   4) ICT and BV
 
 All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
   AT: Unbound except as indicated in the 
  market access column 
   IT, PT: Residency requirements 
  CY, MT:   Unbound  FI, LV, PL: None  
 CSS  
All Member States except BE, DK, ES, EE, NL, 
UK, SE: Unbound 
BE, DK, ES, EE, NL, UK, SE: Unbound except 
as indicated in the horizontal section and subject to the following specific limitations: 
      BE, DK, NL, UK, SE:  University degree 
and professional qualifications and three years' professional experience in the 
sector. 
               ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association. 
         EE: Must be providing services as a 
 professional (university degree and  professional qualifications  required) with 
 at least five years experience in a related  CSS
 
       All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
 LV:  None         CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
 
   
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 field. 
 UK: Compliance with ENT is required.   
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f) Integrated Engineering 
Services  (CPC 8673) 1) All Member States except CY, EL, IT, MT, PT, 
PL: None  
    CY, EL, IT, MT, PT, PL: Unbound. 
 
   2) All Member States except CY, MT, PL: None  
    CY, MT, PL: Unbound 
 3)  All Member States except CY, CZ, ES, IT, MT, 
PT, PL: None 
      CY, CZ, MT, PL : Unbound       ES: Access is restricted to natural persons. 
 IT, PT:  Access is restri cted to natural persons. 
Professional association (no incorporation) among natural persons permitted. 
4) ICT and BV
 
All Member States except CY, CZ, MT, PL, SK: 
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
AT: Commercial presence required 
EL: Condition of nationality 
CY, CZ, MT, PL, SK: Unbound 
 
 1) All Member States except AT, CY, EL, IT, MT, 
PT, PL, SI: None  
    AT, SI: Unbound except for pure planning 
services. Pure planning services : None 
    CY, EL, IT, MT, PT, PL: Unbound. 
2) All Member States except CY, MT, PL: None 
 
    CY, MT, PL: Unbound  
 
3) All Member States except CY, CZ, EE, MT, PL: 
None 
     CY, CZ, MT, PL: Unbound 
 EE: None except that at least one responsible 
  person (project manager or consultant) must 
  be resident of Estonia 
 
4) ICT and BV
 
All Member States except CY, CZ, FI, LV, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
AT: Unbound except as indicated in the 
Market Access column. 
IT, PT: Residency requirements 
CY, CZ, MT, PL, SK: Unbound FI, LV: None  
 CSS   CSS    
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All Member States except BE, DK, ES, EE, NL, 
UK, SE: Unbound 
BE, DK, ES, EE, NL, UK, SE: Unbound except 
as indicated in the horizontal section and subject 
to the following specific limitations: 
        BE, DK, NL, UK, SE:  University degree 
and professional qualifications and three 
years' professional experience in the sector.  
         ES: Academic and professional 
qualifications recognized by the national authorities and licence delivered by the 
Professional Association. 
         EE: Must be providing services as a 
 professional (university degree and 
 professional qualifications  required) with 
 at least five years experience in a related  field. 
         All Member Stat es except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in the horizontal section 
 LV:  None 
        CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
  
    
g) Urban Planning and 
Landscape Architectural 
Services (CPC 8674) 1) All Member States except BE, CY, EL, HU, IT, 
MT, PT, PL SI: None 
BE, CY, EL, IT, MT, PT, PL, SI: Unbound. 
HU: Unbound for Landscape Architectural 
Services 1) All Member States except AT, BE, CY, DE, EL, 
HU, IT, MT, PT, PL, SI: None 
 AT: Unbound except  for pure planning services. 
Pure planning services : None      
BE, CY, EL, IT, MT, PT, PL, SI: Unbound. 
DE: Application of the national rules on fees and 
emoluments for all services which are performed from abroad. 
HU: Unbound for Landscape Architectural Services  
 2) All Member States except CY, MT, PL, SI: None 
 
    CY, MT, PL, SI: Unbound 2) All Member States except CY, , MT, PL, SI: None 
 
    CY, MT, PL, SI: Unbound   
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 3) All Member States except  HU, IT, LV, PT: 
None 
       HU: Unbound for Landscape Architectural 
Services 
        IT, PT: Access is restricted to natural persons. 
Professional association (no incorporation) 
among natural persons permitted. 
        LV: None for Urban Planning Services. For 
Landscape Architectural Services, practice 
of 3 years in Latvia in the field of projecting and university degree required 
to receive the licence en abling to engage in 
business activity with full range of legal responsibility and rights to sign a project 
 3) All Member States except EE, HU: None 
 EE: None except that at least one responsible 
  person (project manager or consultant) must 
  be resident of Estonia 
HU:  Unbound for Landscape Architectural 
Services 
   
 4) ICT and BV  
 All Member States except CY, MT, PL, SI: 
 Unbound except as indicated in the horizontal 
 section and subject to the following specific  limitations: 
AT: Commercial presence required 
EL, PT: Condition of nationality. HU: Permanent residency requirement for 
Urban Planning Services. HU: Unbound 
for Landscape Architectural Services 
CY, MT, PL, SI: Unbound 
 
 
 4) ICT and BV
   
All Member States except CY, FI, LV, MT, PL, 
SI: Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
AT: Unbound except as indicated in the 
market access column 
BE, DE: Use by third country qualified 
professionals of the professional title is only 
possible on the basis of mutual recognition agreements or, for BE, with special 
authorization by Royal Decree. 
HU: Unbound for Landscape Architectural 
Services 
IT: Residence requirement.   
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 CY, MT, PL, SI: Unbound 
 FI, LV: None 
 CSS  
 All Member States except DK, ES, EE, LU, 
NL, UK, SE: Unbound 
 DK, ES, EE, LU, NL, UK, SE: Unbound except 
as indicated in the horizontal section and subject to the following specific limitations: 
  DK, NL, UK, SE:  University degree      
 and professional qualifications and  three 
 years' professional experience in the 
 sector. 
          ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association.  Unbound for 
CPC 86713, 86714, 86719. 
  EE: Must be providing services as a 
 professional (university degree and 
 professional qualifications  required) with  at least five years experience in a related 
 field. CSS
 
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
 LV:  None  CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
 
  
    
h) Medical186, Dental and 
Midwives Services 
(CPC 9312, part of CPC 93191) 
 
 1)  All Member States except CZ, HU, LV, LT, 
PL, SE, SI: Unbound 
       CZ, HU, LV, LT, SI: Unbound for Midwives 
Services 
        PL, SE:  None 
2)  All Member States except CY, CZ, EE, FI, HU, 1) All Member States except CZ, HU, LV, LT, PL, 
SE, SI: Unbound 
 CZ, HU, LV, LT, SI: Unbound for Midwives 
Services 
       PL, SE:  None 
  
                                                      
186 For SI, the following activities are excluded: social medicine, sanitary, epidemiological, medical/ecological services; the su pply of blood, blood preparations and 
transplants; autopsy   
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MT, SI, SK: None 
 
    CY, FI, MT: Unbound. 
    CZ, EE, HU, SI, SK: Unbound for Midwives 
Services 
        
2) All Member States except CY, CZ, EE, FI, HU, 
MT, SI, SK: None 
 
 CY, FI, MT: Unbound   
 CZ, EE, HU, SI, SK: Unbound for Midwives 
Services 
 3) All Member States except AT, CY, CZ, DE, 
ES, EE, FR, FI, HU, IT, IE, LV, LT, MT, PT, 
PL, SE, SI, SK, UK: None  
AT: Unbound for medical and dental services 
other than psychologists and 
psychotherapists; for midwives: access 
restricted to natural persons only. 
CY, EE, FI, MT:   Unbound 
CZ, SK: Access to medical and dental services 
is restricted to natural persons only. Authorization by the Ministry of Health 
required for foreign natural persons. 
Unbound for Midwives Services. 
DE: Access restricted to natural persons only.  
Economic needs test for medical doctors 
and dentists who are authorized to treat members of public insurance schemes. The 
criterion is shortage of doctors and dentists 
in the given region.  
 ES: Access restricted to natural persons only. 
 FR: Provision through SEL (anonyme, à  
  responsabilité limitée ou en commandite 
  par actions) or SCP only. 3) All Member States except AT, CY, CZ, EE, FI, 
HU, LT, MT, SE, SI, SK: None 
 AT:  Unbound for medical and dental services 
 other than psychologists and  psychotherapists 
 CY, FI, MT: Unbound 
 CZ, HU, SI, SK: Unbound for Midwives Services  EE: Unbound for Midwives Services. For Medical 
 and Dental Services, unbound except any 
 professionals trained outside Estonia are  required to present a certificate of auxiliary 
 training courses of Tartu University. This 
 requirement also applies to Estonian  nationals trained abroad 
 LT:  Must communicate in Lithuanian language 
 (refers to persons employed by a company) 
 SE:  Foreign exams giving equivalent competence 
 are recognized after a compulsory 
 complementary training  
                                                      
187 Establishment in the form of legal persons is subject to author ization by Ministry of Health. Entry into public Health Network  is subject to a concession from the 
Institute of Health Insurance of the Republic of Slovenia.  
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 HU: Unbound for Midwives Services 
 IT, PT: Access is restricted to natural persons 
  only. Professional association (no  
  incorporation) among natural persons 
  permitted. 
IE: Access through partnership or natural 
persons only. 
LV: None for midwives services. For medical 
and dental services, nationality 
requirement. Practice of medical 
profession by foreigners requires the permission from local health authority, 
based on economic needs for medical 
doctors and dentists in a given region 
LT: For medical and dental services None, 
except supply of service is subject to 
authorization which is based on a health services plan established in function of 
needs, taking into account the population 
and already existing medical and dental 
services. For midwives services, access 
limited to sole proprietorship only and economic needs test may be applied 
PL: Nationality requirement. Practice of medical 
profession by foreigners requires the permission except for midwives. 
SE: Needs test applied to decide the number of 
private practices to be subsidised though the social security system. 
SI: Membership of Doctors Association 
required. Conditions for acceptance into Doctors Association for doctors who are 
not Slovenian nationals is licence to 
practice in an another Member and have a good command of the Slovenian  
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Commitments 
language187. Unbound for Midwives 
services 
UK: Establishment for doctors under the 
National Health Service is subject to 
medical manpower planning.  
  
4) ICT and BV  
All Member States except CY, FI, MT: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound for medical and dental 
services other than psychologists and 
psychotherapists; for midwives where 
natural persons may establish a professional practice in Austria provided 
that the person concerned has practised 
the profession in question at least three years preceding the setting up of the 
professional practice in Austria 
CZ, EE, HU, SI, SK: Unbound for 
Midwives Services 
DE: Condition of nationality for doctors 
and dentists which can be waived on an exceptional basis in cases of public health 
interest.  A zero quota for midwives. 
DK: Limited authorization to fulfil a 
specific function can be given for 
maximum 18 months. 
FR: Condition of nationality.  However, 
access is possible within annually 
established quotas. 
EL, PT:  Condition of nationality.  
4) ICT and BV
 
All Member States except CY, FI, LV, MT:  
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound for medical and dental services 
other than psychologists and 
psychotherapists. 
CZ, SK: Condition of residence for medical 
and dental services. Unbound for midwives 
services 
DK: Residence requirement in order to  
obtain necessary indi vidual authorization 
from the National Board of Health. 
EE, HU, SI:  Unbound for Midwives Services IT: Residence requirement. 
LT: Foreigners must pass additional 
qualification exam 
PL:  Foreign medical doctors have 
limited election rights within the professional chambers  
 
SE: Foreign exams giving equivalent 
competence are recognized after a 
compulsory complementary training   
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LV: For medical and dental services, 
nationality requirement. 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. For midwives services, nationality 
requirement. Access restricted to natural persons only. Economic needs determined 
by the total number of midwives in the 
given region, authorized by local health authorities 
PL: Nationality requirement. Practice of 
medical profession by foreigners requires the permission except for midwives. 
CY, FI, MT: Unbound CY, FI, MT: Unbound 
LV:  None  
 
 
 CSS  
All Member States: Unbound CSS  
All Member States except EE, LV: Unbound EE:  Unbound except as indicated in the horizontal 
section.  Unbound for Midwives services. 
LV:  None   
    
i) Veterinary services
 (CPC 932) 1) All Member States except FI, LT, PL, SE: 
Unbound 
FI, LT, PL, SE: None. 
2) All Member States except CY, EE, HU, MT, SI: 
None 
 
    CY, EE, HU, MT, SI: Unbound 1) All Member States except FI, LT, PL, SE: Unbound 
FI, LT, PL, SE: None. 
2) All Member States except CY, EE, HU, MT, SI: 
None 
 
  CY, EE, HU, MT, SI: Unbound   
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 3) All Member States except AT, CY, CZ, DE, DK, 
ES, EE, FR, HU, IE, IT, MT, PT, PL, SE, SI, SK, UK: None 
     AT, CY, EE, HU, MT, SI: Unbound. 
 CZ, SK: Access is restricted to natural persons 
only. Authorization by veterinary 
administration is required 
 DE, DK, ES, PT:  Access restricted to natural 
persons. 
 FR:  Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite par actions) or SCP only. 
 IT:  Access restricted to natural persons. 
Professional associations (no incorporation) among natural persons 
permitted. 
 IE, UK: Access through pa rtnership or natural 
persons only. 
 PL:  Nationality requirement. Foreign persons 
may apply for permission to practice 
 SE: Needs test applied to decide the number of 
private practices to be subsidized through the social security system. 3) All Member States except AT, CY, EE, HU, MT, 
SE, SI: None 
      AT, CY, EE, HU, MT, SI: Unbound. 
 SE:  Foreign exams giving equivalent competence 
are recognized after a compulsory complementary training and examinations  
  
4) ICT and BV  
All Member States except AT, CY, EE, HU, MT, 
SI: Unbound except as indicated in the horizontal section and subject to the following specific 
limitations: 
 CZ, DE, FR, EL, PT, SK:  Condition of 
nationality. 
PL: Nationality requirement. Foreign  
4) ICT and BV
 
All Member States except AT, CY, EE, FI, HU, 
LV, MT, PL, SI: Unbound except as indicated in the horizontal section and subject to the 
following specific limitations: 
CZ, IT, SK: Residence requirement. 
LT: Foreigners must pass additional 
qualification exam   
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persons may apply for permission to 
practice 
AT, CY, EE, HU, MT, SI: Unbound. 
 SE: Foreign exams giving equivalent 
competence are recognized after a compulsory complementary training and 
examinations. 
AT, CY, EE, HU, MT, SI: Unbound. 
FI, LV, PL: None 
 CSS  
All Member States: Unbound 
 CSS 
All Member States except LV: Unbound 
LV: None   
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j) Services provided by 
Nurses, Physiotherapists 
and Paramedical Personnel 
 (All Member States 
except AT, FI, LV, PL and SE: part of CPC 
93191. 
AT: following activities 
of CPC 9319 are 
covered: nurses, physiotherapists, 
occupational therapists, 
logotherapists, dieticians and nutricians. 
FI, LV and PL: only 
services provided by nurses – part of CPC 
93191; 
SE: Part of CPC 9319)  
 
 1) All Member States except FI, PL, SE: Unbound 
     FI, PL, SE: None 
 
2) All Member States except CY, CZ, EE, HU, MT, 
SI, SK: None 
 
     CY, CZ, EE, HU, MT, SI, SK: Unbound  
     
3) All Member States except AT, CY, CZ, ES, EE, 
FR, HU, IT, LT, MT, PT, PL, SE, SI, SK: None 
     AT: Access restricted to natural persons only.       CY, CZ, EE, HU, MT, SI, SK:   Unbound 
     ES, PT: Nurses - access restricted to natural 
persons. 
FR: Provision through a SEL (anonyme, à 
responsabilité limitée, ou en commandite 
par actions) or SCP only. 
IT: Nurses - access restricted to natural 
persons. Professional associations (no 
incorporation) among natural persons permitted. 
LT: Access limited to sole proprietorship only. 
Economic needs test may be applied 
PL:  Nationality requirement 
SE: Needs test applied to decide the number of 
private practices to be subsidised through the social security system. 1) All Member States except FI, PL, SE: Unbound 
     FI, PL, SE: None 
 
2) All Member States except CY, CZ, EE, HU, MT, 
SI, SK: None 
 
    CY, CZ, EE, HU, MT, SI, SK: Unbound 
  
 
 
3) All Member States except CY, CZ, EE, HU, LT, 
MT, SE, SI, SK: None 
        CY, CZ, EE, HU, MT, SI, SK: Unbound 
        LT: None except as under market access          SE: Foreign exams giving equivalent competence 
are recognized after a compulsory 
complementary training 
  
 4) ICT and BV  
All Member States except CY, CZ, EE, HU, MT, 
SI, SK: Unbound except as indicated in the 4) ICT and BV  
All Member States except CY, CZ, EE, FI, HU,  MT, 
PL, SI, SK: Unbound except as indicated in the   
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horizontal section and subject to the following 
specific limitations: 
 AT: Natural persons may establish a 
professional practice in Austria provided 
that the person concerned has practised the profession in question at least three years 
preceding the setting up of the professional 
practice in Austria. 
    DK: Limited authorization to fulfil a 
specific function can be given for 
maximum 18 months. 
    EL, PT, PL:  Condition of nationality. 
 IT: Subject to economic needs test:  
decision is subject to regional vacancies and shortages. 
         LV: Nationa lity requirement. Access 
restricted to natural persons only. Economic needs determined by the total 
number of nurses in the given region, 
authorized by local health authorities 
CY, CZ, EE, HU, MT, SI, SK: Unbound 
 horizontal section and subject to the following specific 
limitations: 
AT: Unbound except as i ndicated in the Market 
Access column. 
DK: Residence requirement in order to  obtain 
necessary individual authorization from the 
National Board of Health. 
LV: 
Nationality requirements. Access 
restricted to natural persons only. Economic needs determined by the total 
number of nurses in the given region, 
authorized by local health authorities.
 
SE: Foreign exams giving equivalent competence 
are recognized after a compulsory 
complementary training 
CY, CZ, EE, HU, MT, SI, SK: Unbound FI, PL: None 
 CSS  
All Member States: Unbound  
 CSS
 
All Member States except LV: Unbound LV:  None 
  
    
 Supply of 
pharmaceutical goods to 
the general public 
(pharmacists) 1)  All Member States: Unbound 
2)  All Member States except AT,CY, CZ, EE, FI, 
HU, LT, LV, MT, PL, SE, SI, SK:  None 1)  All Member States: Unbound 
2)  All Member States except AT,CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK: None   
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 AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, 
SI, SK: Unbound  AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, 
SI, SK: Unbound 
 3)188 AT, CY, CZ, EE, FI, HU, LT ,LV, MT, 
PL, SE, SI, SK: Unbound  
       BE, DK, ES, FR, EL, IT, LU, PT:  Monopoly 
for pharmacists of supply of 
pharmaceuticals to the general public. 
      BE, DK, IE, PT:  Economic needs test. 
DE, DK, ES, EL, LU, NL, PT:  Access 
restricted to natural persons only. 
DE: Establishment of new pharmacies is 
restricted and only possible through the take-over of an existing pharmacy-store 
ES, IT: Establishment of new pharmacies is 
subject to an economic needs test. 
FR: Pharmacies are authorized according to the 
needs of the population and within 
established quotas. Access through a SEL (anonyme, à responsabilité limitée ou en 
commandite par actions) SNC and SARL 
only. 
IT: Access restricted to natural persons. 
Professional association (no incorporation) 
among natural persons permitted. 
UK: None  3) All Member States except AT, CY, CZ, EE, FI, 
 HU, LV, LT, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, 
 SI, SK: Unbound   
 4) ICT and BV  
All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK:  : Unbound 
except as indicated in the horizontal section 4) ICT and BV  
All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK:: Unbound 
except as indicated in th e horizontal section and  
                                                      
 188 Where the establishment of phar macies is subject to an economic  needs test, the main criteria taken into account are:  the pop ulation, the number of existing pharmacies 
and their geographical density.  
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and subject to the following specific 
limitations: 
FR: Condition of nationality.  However, 
within established quotas, access for third 
country nationals is possible provided the service provider holds the French degree 
in pharmacy. 
DE, DK, EL:  Condition of nationality. 
AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, 
SE, SI, SK: Unbound subject to the following specific limitations:  
  
 IT, DE, DK, PT:  Residence requirement. 
 
AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, 
SI, SK: Unbound 
 CSS  
All Member States: Unbound CSS 
All Member States: Unbound  
k) Other    
 Related Scientific and 
Technical Consulting 
Services189 (CPC 8675) 1) All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SK, SI, SE: Unbound for 
exploration services. 
 AT, CZ, EE FI, HU, LV, LT, SK, SE: None 
 CY, MT, PL, SI: Unbound 
  
 
2)  All Member States except CY, MT, PL, SI: 
None 
 CY, MT, PL, SI: Unbound 1) All Member States except AT, CZ, CY, EE, FI, 
HU, LV, LT, MT, PL, SK, SI, SE: Unbound for 
exploration services. 
  DE: Application of the national rules on fees 
 and emoluments for all surveying services 
 which are performed from abroad. 
 AT, CZ, EE FI, HU, LV, LT, SK, SE: None 
 CY, MT, PL, SI: Unbound 
  
2)  All Member States ex cept CY, MT, PL, SI: None 
 CY, MT, PL, SI: Unbound  
 3) All Member States except CY, ES, FR, IT, MT, 
PT, PL,SI: None:  3) All Member States except CY, EE, FR, MT, PL, 
SI: None  
                                                      
 189 All Member States except AT, CZ, EE, FI, HU, LT, LV, SE and SK: the service involved excludes related scientific and technical  consulting services on operation of 
mines, etc.  
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 ES: Access to profession of surveyors and 
 geologists through natural persons only. 
  FR: "Surveying": Access through a SEL  
 (anonyme, à responsabilité limitée ou en 
 commandite par actions), SCP, SA and  SARL only.  EE: None except that at least one responsible 
  person (project manager or consultant) must 
  be resident of Estonia 
  FR: "Exploration and prospection services" 
 subject to authorization. 
 CY, MT, PL, SI: Unbound 
  IT: For certain exploration services activities 
 related to mining  (minerals, oil, gas, etc.), 
 exclusive rights may exist. 
 IT: Access to profession of surveyors and 
 geologists through natural persons only. 
 Professional association (no incorporation) 
 among natural persons permitted.   
  PT: Access restricted to natural persons. 
 CY, MT, PL, SI: Unbound   
 4) ICT and BV :  
 All Member States except CY, MT, PL, SI: 
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  AT: Commercial presence required. 
  DE: Conditions of nationality for publicly 
 appointed surveyors. 
   FR: "Surveying" - operations relating to 
the  establishment of property rights and to  land law are reserved for EC "experts-
 géomètres". 
 CY, MT, PL, SI: Unbound 4) ICT and BV
:  
 All Member States except CY, FI, MT, LV, PL, 
SI: Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
   IT, PT: Residence requirement. 
 CY, MT, PL, SI: Unbound  FI, LV: None   
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 CSS :  
All Member States except EE: Unbound EE: Unbound except as indicated in the 
horizontal section and subject to the 
 following limitations: 
 EE:  Must be providing services as a 
 professional (university degree and 
 professional qualifications  required) with  at least five years experience in a related 
 field..  CSS
:  
All Member States except EE, LV:  Unbound EE: Unbound except as indicated in the 
 horizontal section 
 LV: None 
  
    
B. Computer and Related 
Services190    
     
a) Consultancy Services 
related to the Installation 
of Computer Hardware 
(CPC 841) 
  1),2),3) All Member St ates except MT: None 
 MT: Unbound 
4) ICT and BV :  
 All Member States except MT: Unbound except 
as indicated in the horizontal section 
 MT: Unbound 1),2), 3) All Member States except MT: None 
 MT: Unbound 
4) ICT and BV :  
 All Member States except , FI, LV, MT, PL: 
Unbound except as indicated in the 
horizontal section  
FI, LV, PL: None  
                                                      
 190 In many cases, computer and related services enable the provision of other services* by both electronic and other means.  Howe ver, in such cases, there is an 
important distinction between the computer and related service (e .g., web-hosting or application hosting) and the other service * enabled by the computer and related 
service. The other service, regardless of whether it is enabled by a computer and related service, is not covered by CPC 84.  
  * e.g. W/120.1.A.b. Accounting, auditing and bookkeeping servi ces, W/120.1.A.d. Architectural services, W/120.1.A.h. Medical a nd dental services, W/120.2.D. 
Audiovisual services, W/120.5. Educational services. 
 
 
  
  
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MT: Unbound 
 CSS :  
All Member States except BE, DK, EL, IT, LU, 
NL, SE: Unbound 
BE, DK, EL, IT, LU, NL, SE: Unbound except  
as indicated in the horizontal section and 
subject to the following specific limitations: 
                IT, NL: Unbound, except for computer 
scientists, systems analysts, programmers, 
software document analysts and field 
engineers where:  university degree and 
three years' professional experience in the sector. CSS:
  
 All Member States except CY, CZ, HU, LT, LV, 
 MT, PL, SI, SK: Unbound except as indicated in  the horizontal section 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
 LV: None  
   
             BE, DK, IT, NL,SE:  Unbound, except for 
computer scientists, systems analysts, programmers, software document analysts 
and field engineers where:  university 
degree and three years' professional experience in the sector. 
 IT: Compliance with an economic needs 
test is required.    
            EL: Unbound, except for computer 
scientists, systems analysts, programmers, 
software document analysts where:  university degree and five years' 
professional  experience in the sector.   
    
b) Software 
Implementation Services 
(CPC 842) 
  1),2), 3) All Member States except MT: None 
 MT: Unbound 
4) ICT and BV :  
 All Member States except MT: Unbound except 
as indicated in the horizontal section 1),2), 3) All Member States except MT: None 
 MT: Unbound 
4) ICT and BV :  
 All Member States except FI, LV, MT, PL: 
Unbound except as indicated in the   
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 MT: Unbound horizontal section  
FI, LV, PL: None MT: Unbound  
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 CSS :  
All Member States except BE, DK, EL, IT, LU, 
NL, SE: Unbound 
BE, DK, EL, IT, LU, NL, SE: Unbound except  
as indicated in the horizontal section and subject to the following specific limitations: 
  CSS:
 
 All Member States except CY, CZ, HU, LT, LV, 
 MT, PL, SI, SK: Unbound except as indicated in 
 the horizontal section 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound   LV: None   
          IT, NL: Unbound, except for computer 
scientists, systems analysts, programmers, 
software document analysts and field 
engineers where:  university degree and 
three years' professional experience in the sector. 
        BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, programmers, software document analysts 
and field engineers where:  university 
degree and three years' professional experience in the sector.   
         IT:  Compliance with an economic needs 
test is required.  
        EL:  Unbound, except for computer 
scientists, systems analysts, programmers, 
software document analysts where:  university degree and five years' 
professional  experience in the sector.  
  
 
   
c) Data Processing 
Services (CPC 843)191 
  1),2), 3) All Member St ates except LV, MT, SK: 
None 
 MT: Unbound 
  1),2), 3) All Member States except MT: None 
 MT: Unbound  
  
                                                      
191 This heading also covers the commitments undertaken by CZ, EE, LV, LT and SK under CPC 843 in Telecommunication (sub-item (n) on-line information and/or 
data processing (including transaction processing).  
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 LV: For modes 1 and 2 and with regard to on-
line information and/or data processing (including transaction processing): None 
except for: the provision of enhanced services 
must  be based on facilities provided by Lattelekom until 1 January 2003. 
 
 SK: For mode 3 and with regard to on-line 
information and/or data processing (including 
transaction processing): license is required 
 
4) ICT and BV
:  
 All Member States except MT: Unbound except 
as indicated in the horizontal section 
 MT: Unbound  
  
 
  
 
 
4) ICT and BV
:  
 All Member States except FI, LV, MT, PL: 
Unbound except as indicated in the horizontal section  
 FI, LV, PL: None 
 MT: Unbound 
 CSS :  
All Member States except BE, DK, EL, IT, LU, 
NL, SE: Unbound 
BE, DK, EL, IT, LU, NL, SE: Unbound except 
as indicated in the horizontal section and 
subject to the following specific limitations: 
          IT, NL: Unbound, except for computer 
scientists, systems analysts, programmers, 
software document analysts and field 
engineers where:  university degree and three years' professional experience in the 
sector. 
        BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, 
programmers, software document analysts 
and field engineers where:  university 
degree and three years' professional 
experience in the sector.  CSS:
 
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
 LV: None 
  
 
  
 
    
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        IT: Compliance with an economic needs 
test is required.  
        EL: Unbound, except for computer 
scientists, systems analysts, programmers, 
software document analysts where:  university degree and five years' 
professional  experience in the sector.  
 
    
d) Data Base Services 
(CPC 844)   
   1),2), 3) All Member States except MT: None 
 MT: Unbound  
 
4) ICT and BV :  
 All Member States except MT: Unbound except 
as indicated in the horizontal section 
 MT: Unbound 1),2), 3) All Member States except MT: None 
 MT: Unbound  
 
4) ICT and BV :  
 All Member States except FI, LV, MT, PL: 
Unbound except as indicated in the 
horizontal section  
FI, LV, PL: None 
 MT: Unbound  
  
 CSS :  
All Member States except for BE, DK, EL, IT, 
LU, NL, SE: Unbound 
BE, DK, EL, IT, LU, NL, SE: Unbound except  
as indicated in the horizontal section and 
subject to the following specific limitations: 
           IT, NL: Unbound, except for computer 
scientists, systems analysts, programmers, 
software document analysts and field engineers where:  university degree and 
three years' professional experience in the 
sector. 
          BE, DK, IT, NL, SE:  Unbound, except for 
computer scientists, systems analysts, CSS:
  
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SI, SK: Unbound except as indicated in the horizontal section 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
 LV: None  
 
  
   
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programmers, software document analysts 
and field engineers where:  university degree and three years' professional 
experience in the sector. 
        IT: Compliance with an economic needs 
test is required.   
        EL: Unbound, except for computer 
scientists, systems analysts, programmers, software document analysts where:  
university degree and five years' 
professional  experience in the sector. 
    
 Maintenance and Repair  
(CPC 845)  
  1),2), 3) All Member St ates except CY, MT, PL: 
None 
 CY, MT, PL: Unbound 
 
4) ICT and BV :  
 All Member States except CY, HU, MT, PL: 
 Unbound except as indicated in the horizontal 
 section.  
 CY, HU, MT, PL: Unbound 1),2), 3) All Member Stat es except CY, MT, PL: None 
 CY, MT, PL: Unbound 
 
4) ICT and BV :  
 All Member States except CY, FI, HU, LV, 
 MT, PL: Unbound except as indicated in the  horizontal section  
CY, HU, MT, PL: Unbound 
FI, LV: None    
 CSS  
All Member States except SE: Unbound 
 SE:  Unbound except as indicated in the 
horizontal section and subject to the 
following limitation: university degree and three years' professional experience in the 
sector. 
 
 CSS
 
All Member States except EE, LV, SE: Unbound EE, SE:Unbound except as indicated in the 
 horizontal section 
LV: None   
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e) Other Computer 
Services  
 (All Member States 
except AT: CPC 849  
 AT: CPC 8491only) 1),2), 3) All Member St ates except CY, MT, PL: 
None 
  
  CY, MT, PL: Unbound 
 4) ICT and BV
:  
 All Member States except CY, HU, MT, PL: 
Unbound except as indicated in the horizontal section.  
  
 CY, HU, MT, PL: Unbound    1),2), 3) All Member Stat es except CY, MT, PL: None 
    CY, MT, PL: Unbound 
 
4) ICT and BV
:  
 Member States other than CY, FI, HU, LV, MT, 
PL: Unbound except as indicated in the horizontal 
section  
  
 CY, HU, MT, PL: Unbound 
   FI, LV: None  
  
 CSS  
All Member States except SE: Unbound 
 SE:  Unbound except as indicated in the 
horizontal section and subject to the 
following limitation: university degree and three years' professional experience in the 
sector. 
 
 CSS
 
All Member States except EE, LV, SE: Unbound EE, SE:Unbound except as indicated in the 
 horizontal section 
LV: None  
    
C. Research and 
Development Services     
a) R&D services on natural 
sciences  (All Member States except LV: 
CPC 851) 
LV Research and 
experimental 
development services on chemistry and biology 
(CPC 85102) 1) 2) 3) All Member States except AT, EE, HU, 
LV, SI: Unbound 
 AT, EE, HU, LV, SI:  None. 
4)  ICT and BV
:  
  All Member States except AT, EE, HU, LV: 
Unbound  
  AT, EE, HU, LV, SI: Unbound except as 
indicated in the horizontal section 1) 2) 3) All Member States except AT, EE, HU, LV, 
SI: Unbound 
 AT, EE, HU, LV, SI:  None. 
4)  ICT and BV :  
 All Member States except AT, EE, HU, LV, SI: 
Unbound  
 AT, EE, HU, SI: Unbound except as indicated in 
the horizontal section   
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 LV: None 
   CSS : All Member States:  Unbound except for 
FR where: concerning the temporary entry of 
researchers as indicated in the horizontal section 
and subject to the followi ng specific limitations: 
         FR: The researchers are in possession of an 
employment contract from a research body. 
  -  The work permit is delivered for a period 
not exceeding nine mont hs renewable for the 
duration of the contract. 
  -  Compliance with an economic needs test 
is required. 
 - The research body must pay a tax to the 
International Migration Office. 
Other:  
All Member States except HU: Unbound  
HU:  Personalities of internationally recognised 
reputation who have been invited by  scientific research institutes for the 
duration of the invitation.  CSS:
  
All Member States except CY, CZ, HU, LV, LT, 
MT, PL, SK, SI: Unbound except as indicated in the horizontal section 
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
LV: None  
 
 
 
  
Other:
 
All Member States except HU: Unbound  HU: Unbound except for measures concerning the 
category of natural persons referred to in the 
Market Access column.   
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b) R & D Services on 
Social Sciences and 
Humanities  (CPC 852) 1) All Member States except MT, PL: None 
 MT, PL: Unbound  
2) All Member States except MT, PL: None  MT, PL: Unbound  
3) All Member States except IT, MT, PT, PL: 
None 
 IT: Access to the profession of psychologist 
 is restricted to natural persons only.  
 Professional association (no incorporation) 
 among natural persons is permitted. 
 PT: Access to the profession of psychologist 
 is restricted to natural persons only. 
 MT, PL: Unbound 1) All Member States except MT, PL: None 
 MT, PL: Unbound  
2) All Member States except MT, PL: None  MT, PL: Unbound  
3) All Member States except MT, PL: None 
 MT, PL: Unbound   
 4) ICT and BV   
 All Member States except MT, PL: 
 Unbound except as indicated in the horizontal 
 section 
 MT, PL: Unbound 4)  ICT and BV   
 All Member States except FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
   IT, PT: Residence requirement for          
  psychologists. 
 FI, LV: None 
 MT, PL: Unbound  
 CSS   
All Member States:  Unbound except for FR 
and LU where: concerning the temporary 
entry of researchers as indicated in the horizontal section and subject to the 
following specific limitations: 
          FR: The researchers are in possession of 
an employment contract from a research CSS
  
All Member States except CY, CZ, HU, LV, LT, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
CY,  CZ, HU, LT, MT, PL, SK, SI: Unbound 
LV: None   
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body. 
  -  The work permit is delivered for a 
period not exceedi ng nine months 
renewable for the duration of the 
contract. 
  -  Compliance with an economic needs 
test is required. 
 - The research body must pay a tax to 
the International Migration Office. 
Other:  
All Member States except HU: Unbound  HU:  Personalities of internationally recognised 
reputation who have been invited by  
scientific research institutes for the duration of the invitation.   
  
 
  
 
 
Other:
 
All Member States except HU: Unbound  
HU: Unbound except for measures concerning the 
category of natural persons referred to in the 
Market Access column.  
c)  Interdisciplinary R & D 
services (CPC 853) 1) 2) 3) All Member States except AT, EE, HU, 
SI: Unbound 
 AT, EE, HU, SI: None. 
4) ICT and BV   
 All Member States except AT, EE, HU, SI: 
Unbound 
 AT, EE, HU, SI: Unbound except as indicated 
in the horizontal section 1) 2) 3) All Member States except AT, EE, HU, SI: 
Unbound 
 AT, EE, HU, SI: None. 
4) ICT and BV   
 All Member States except AT, EE, HU, SI: 
Unbound 
 AT, EE, HU, SI: Unbound except as indicated in 
the horizontal section  
 CSS :  
All Member States:  Unbound except for FR 
where: concerning the temporary entry of researchers: as indicated in the horizontal 
section and subject to the following 
specific limitations: 
FR:  The researchers are in possession of an 
employment contract from a research  CSS
:  
 All Member States except CY, CZ, HU, LV, LT, 
MT, PL, SK, SI: Unbound except as indicated in the horizontal section 
 CY, CZ, HU, LV, LT, MT, PL, SK, SI: Unbound 
    
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body. 
  -  The work permit is delivered for a 
period not exceedi ng nine months 
renewable for the duration of the 
contract. 
  -  Compliance with an economic needs 
test is required. 
 - The research body must pay a tax to 
the International Migration Office. 
Other:  
 All Member States except HU: Unbound  HU: Personalities of internationally 
recognised reputation who have been 
invited by  scientific research institutes for the duration of the invitation..  
  
 
  
 
 Other:
 
All Member States except HU: Unbound  
 HU: Unbound except for measures concerning 
the category of natural persons referred to in the Market Access column.   
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D. Real Estate Services192 
a) Involving Own or 
Leased Property 
(All Member States 
except SE: CPC 821. SE: CPC 82101, 82102)  
 1) All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI:  
Unbound. 
2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 
3) All Member States except CY, CZ, ES, EE, FI, 
HU, LV, LT, MT, PL, SK, SI: None 
 ES:  Access through natural persons, 
 partnership or "sociedad en comandita"  only. 
 FI: Chairman, members of the board and 
 Managing Director have to be Finnish  citizen. 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  
 1) All Member States except CY, CZ, EE, HU, 
 IE, LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI:
  Unbound. 
2) All Member States except CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 
3)  All Member States except CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI: None  
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  
 4) ICT and BV :  
 All Member States except CY, CZ, EE, HU, 
 LV, LT, MT, PL, SK, SI: Unbound except as 
 indicated in the horizontal section and subject to  the following specific limitations: 
  ES, EL:  Condition of nationality. 
 AT: commercial presence required CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 4) ICT and BV
:  
 All Member States except CY, CZ, EE, FI, HU, 
 LV, LT, MT, PL, SK, SI: Unbound except as 
 indicated in the horizontal section and subject to  the following specific limitation: 
  FR, IT, PT:  Residence requirement. 
FI: None CY, CZ, EE, HU,LV, LT, MT, PL, SK, SI:  
                                                      
 192 The Service involved relates to the profession of real estate agents and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real 
estate. SE: not including acquisition or rental of land and real estate.  
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Commitments 
Unbound Unbound 
 CSS  
All Member States: Unbound CSS 
All Member States: Unbound  
    
b) On a Fee or Contract 
Basis (e.g. Property 
Evaluation, Estate Management, etc.) 
 (All Member States 
except SE: CPC 822. SE: CPC 82201, 82202) 1) All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, SI: None 
  IE, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound. 
2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV. LT, MT, PL, SK, SI: 
Unbound 
3) All Member States except CY, CZ, ES, EE, FI, 
HU, LV, LT, MT, PL, SK, SI: None  
 ES:  Access is restricted to natural persons. 
 FI: Chairman, Members of the Board  and 
 Managing Director have to be Finnish 
 citizens. 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 
  1) All Member States except CY, CZ, EE, HU, 
 IE, LV, LT, MT, PL, SK, SI: None 
 IE, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound. 
2) All Member States except CY, CZ, EE, HU, LV, 
LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 
3) All Member States except CY, CZ, DK, EE, HU, 
LV, LT, MT, PL, SK, SI: None  
  DK: Authorisation for authorised estate  
  agent may limit the scope of activity. 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound   
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Commitments 
 4) ICT and BV :  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations: 
  AT: Commercial presence required  
  DK: Authorised estate agent:  Citizenship 
 requirement unless waived by the Danish  Commerce and Companies Agency.  
 Unauthorised estate  agent:  Citizenship 
 requirement unless waived by the Danish  Commerce and Companies Agency. 
  EL: Condition of nationality.  
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 4) ICT and BV
:  
 All Member States except CY, CZ, EE, FI, HU, 
LV, LT, MT, PL, SK, SI: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitation: 
  DK:  Authorised and unauthorised estate 
 agent:  Residence requirement unless waived 
 by the Danish Commerce and Companies  Agency. 
  FR, IT, PT:  Residence requirement. 
 FI: None  CY, CZ:, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 
   
 CSS  
All Member States: Unbound CSS 
All Member States: Unbound  
    
E. Rental/Leasing Services 
without Operators193 
a) Relating to ships  (CPC 
 83103) 1) All Member States except CY, DE, FR, HU, 
MT, PL: None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 CY, DE, HU, MT, PL: Unbound.  
2) All Member States except CY, DE, FR, MT, 
PL: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 1) All Member States except CY, DE, MT, PL:  
None 
 CY, DE, MT, PL: Unbound. 
 
 
2) All Member States except CY, DE, MT, PL:  
None 
 CY, DE, MT, PL: Unbound. 
3) All Member States except CY, CZ, MT, PL, SK:  
                                                      
193 SE: except the use of leased vehicles and carrier s for land or air transportation service operations.  
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Commitments 
 CY, DE, MT, PL: Unbound. 
3) All Member States except CY, CZ, FR, MT, 
LT, PL, SE, SK: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 
 LT:  Ships must be owned by Lithuanian 
 natural persons or companies established  
 in Lithuania. 
 SE:  To fly the Swedish flag proof of 
 dominating Swedish operating influence 
 must be shown in case of foreign  ownership interests in ships. 
 CY, CZ, MT, PL, SK: Unbound None 
 CY, CZ, MT, PL, SK: Unbound 
 4) ICT and BV :  
 All Member States except CY, MT, PL,: 
Unbound except as indicated in the horizontal 
section: 
 CY, MT, PL: Unbound 4) ICT and BV :  
 All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section 
 CY, MT, PL: Unbound   FI, LV: None  
 CSS : All Member States:  Unbound CSS :  
All Member States except EE, LV:  Unbound EE: Unbound except as indicated in the  
  horizontal section 
LV: None  
    
b) Relating to Aircraft
 (CPC 83104) 1) All Member States except CY, CZ, HU, LV, 
MT, PL, SK: None 
 CY, CZ, HU, LV, MT, PL, SK: Unbound 
2) All Member States except CY, CZ, LV, MT, 
PL, SK:  Aircraft used by Community air 1) All Member States except CY, CZ, LV, MT, PL, 
SK:  None 
 CY, CZ, LV, MT, PL, SK: Unbound  
2) All Member States except CY, CZ, LV, MT, PL,   
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Commitments 
carriers have to be regi stered in the Member 
State licensing the air carri er or elsewhere in the 
Community.  Waivers can be granted for short 
term lease contracts or under exceptional 
circumstances. 
 CY, CZ, LV, MT, PL, SK: Unbound SK:  None 
 CY, CZ, LV, MT, PL, SK: Unbound   
 3) All Member States except  CY, CZ, LV, MT, 
PL, SK: To be registered in the aircraft register 
of these Member States, the aircraft must be 
owned either by natural persons meeting 
specific nationality criteria or by juridical 
persons meeting specific requirements regarding ownership of capital and control 
(including nationality of directors). 
 CY, CZ, LV, MT, PL, SK: Unbound   
  3) All Member States except CY, CZ, LV, MT, PL, 
SK:  None 
 CY, CZ, LV, MT, PL, SK: Unbound  
  
 4) ICT and BV :  
 All Member States except CY, CZ, LV, MT, PL 
Unbound except as indicated in the horizontal 
section. 
 CY, CZ, LV, MT, PL, SK: Unbound 4) ICT and BV :  
 All Member States except CY, CZ, FI, LV, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section 
 FI: None  CY, CZ, LV, MT, PL, SK: Unbound  
 CSS :  
All Member States:  Unbound  CSS
:  
All Member States except EE:  Unbound EE: Unbound except as indicated in the  
  horizontal section  
    
c) Relating to Other 
Transport Equipment 
(All Member States 
except CZ, SK, SI: CPC 
83101, 83102, 83105 1) All Member States except CY, HU, LV, MT, 
PL, SI: None 
 CY, HU, LV, MT, PL, SI: Unbound 
2) All Member States except CY, LV, MT, PL: 1) All Member States except CY, LV, MT, PL: None 
 CY, LV, MT, PL: Unbound 
2) All Member States except CY, LV, MT, PL: None   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CZ, SK: CPC 83101, 
83102; 
 SI: CPC 83102, 83105) None 
 CY, LV, MT, PL: Unbound 3) All Member States except CY, CZ, LV, LT, 
MT, PL, SK: None 
 CY, CZ, LV, LT, MT, PL, SK: Unbound 4) ICT and BV
: All Member St ates except CY, 
LV, MT, PL: Unbound except as indicated in 
the horizontal section   
 CY, LV, MT, PL: Unbound  CY, LV, MT, PL: Unbound 
 3) All Member States except CY, CZ, LV, LT, MT, 
PL, SK: None 
 CY, CZ, LV, LT, MT, PL, SK: Unbound 4) ICT and BV
: All Member Stat es except CY, FI, 
 LV, MT, PL: Unbound except as indicated in the 
 horizontal section  
 FI: None 
 CY, LV, MT, PL: Unbound 
 CSS :  
All Member States:  Unbound  CSS
:  
All Member States except EE:  Unbound EE: Unbound except as indicated in the  
  horizontal section   
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Commitments 
d) Relating to Other 
Machinery and Equipment(CPC 83106, 
83107, 83108, 83109) 1) All Member States except CY, CZ, HU, MT, 
PL, SK: None 
 CY, CZ, HU, MT, PL, SK: Unbound 
2) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound 
3) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound  
4) ICT and BV
:  
 All Member States except CY, CZ, MT, PL, 
SK: Unbound except as indicated in the 
horizontal section  
 CY, CZ, MT, PL, SK: Unbound 1) All Member States except CY, CZ, MT, PL, SK: 
None 
 CY, CZ, MT, PL, SK: Unbound 
2) All Member States except CY, CZ, MT, PL, SK: 
None 
 CY, CZ, MT, PL, SK: Unbound 
3) All Member States except CY, CZ, MT, PL, SK: 
None 
 CY, CZ, MT, PL, SK: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, FI, LV, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section  
 FI, LV: None  CY, CZ, MT, PL, SK: Unbound  
 CSS :  
All Member States:  Unbound 
. CSS:  
All Member States except EE, LV:  Unbound 
EE:  Unbound except as indicated in the  
  horizontal section 
LV: None   
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Commitments 
e) Other (CPC 832) 
 EE, LV, LT: Including 
pre-recorded video-
cassettes for use in home 
entertainment equipment (CPC 83202) 1) All Member States except EE, LV, LT: 
Unbound  
 EE, LT, LV: None 
2) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
3) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
4) ICT and BV
:  
 All Member States except for EE, HU, LV, LT:  
Unbound  
 EE, HU, LV, LT: Unbound except as indicated 
in the horizontal section 
 1) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
2) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
3) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
4) ICT and BV :  
 All Member States except for EE, HU, LV, LT:  
Unbound  
 EE, HU: Unbound except as indicated in the 
 horizontal section 
 LV, LT: None  
 CSS :  
All Member States:  Unbound 
 CSS:  
All Member States except EE, LV:  Unbound 
EE:  Unbound except as indicated in the  
  horizontal section 
LV: None  
 Rental Services with 
Operators Rental of 
Vessels with Crew 
 (All Member States 
except FI, LT: CPC 
7213 and  7223. FI: only 
CPC 7213 ,  
 LT: only CPC 7223) 1) All Member States except AT,  CY, CZ, DE, 
EE, FR, HU, LT, LV, MT,  PL, SE, SI, SK: 
None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY,  CZ, DE,  EE, HU, LT, MT, PL, SE, 
SI, SK: Unbound. 
 LV: Unbound for CPC 7223 
2) All Member States except AT,  CY, DE,  EE,  1) All Member States except AT,  CY, CZ, DE, EE,  
HU, LT, LV, MT,  PL, SE, SI, SK: None 
 AT,  CY, CZ, DE, EE,  HU, LT, LV, MT,  PL, SE, 
SI, SK: Unbound. 
 LV: Unbound for CPC 7223 
 
2) All Member States except AT,  CY, DE, EE,  HU, 
MT,  PL, SE, SI, SK: None   
 AT,  CY, DE, EE,  HU, MT,  PL, SE, SI, SK:    
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FR,  HU, MT,  PL, SE, SI, SK: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY, DE, EE,  HU, MT, PL, SE, SI, SK:  
Unbound. 
3) All Member States except AT,  CY, CZ, EE,  
FR,  HU, LT, MT,  PL, SE, SI, SK: None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT,  CY, CZ, EE, HU, LT, MT, PL, SE, SI, 
SK: Unbound. 
4) ICT and BV :  
 All Member States except AT,  CY, EE, HU,  
MT, PL, SE, SI, SK: Unbound except as indicated in the horizontal section  
 AT,  CY, EE, HU, MT, PL, SE, SI, SK: 
Unbound. Unbound. 
  
3) All Member States except AT,  CY, CZ, EE,  HU, 
LT, MT,  PL, SE, SI, SK: None  
 AT, CY, CZ, EE,  HU, LT, MT,  PL, SE, SK, SI:  
Unbound. 
  
4) ICT and BV
:  
 All Member States except AT,  CY, EE, FI, HU, 
LV, MT, PL, SE, SI, SK: Unbound except as 
indicated in the horizontal section  
 AT,  CY, EE, HU, MT, PL, SE, SI, SK: Unbound.  FI, LV: None 
 CSS  
All Member States: Unbound 
 CSS 
All Member States except LV:  Unbound 
LV: None    
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Commitments 
    
 Rental of Commercial 
Road Vehicles with 
Operator (CPC 7124) 1) All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT,PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, 
SE: Unbound 
2) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT,PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, 
SE: Unbound 
3) All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, 
SE: Unbound 
4) ICT and BV :  
 All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI, SE: Unbound 
except as indicated in the horizontal section  
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound 1) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound  
2) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound  
3) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT,PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, 
SE: Unbound 
4) ICT and BV :  
 All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SK, SI, SE: Unbound 
except as indicated in the horizontal section 
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE:  Unbound. 
 FI: None  
 CSS  
All Member States: Unbound CSS 
All Member States: Unbound  
F. Other Business Services  
a) Advertising  (All 
 Member States except 
 PL, SI: CPC 871; 
 PL: CPC 871 
excluding  advertising of tobacco  products, alcoholic  beverages,  
 1) All Member States: None 
2) All Member States except CY, MT: None 
 CY, MT: Unbound  
 1) All Member States : None 
2) All Member States except CY, MT: None 
 CY, MT: Unbound   
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Commitments 
 pharmaceuticals; 
 SI: part of CPC 8711 
and part of CPC 8712, xcluding direct  mail  advertising, outdoor  advertising 
and excluding  for 
goods subject to  import authorisation and   excluding pharmaceutical 
products, 
 alcohol, tobacco, toxic explosives, weapons and ammunition) 3) All Member States except CY, MT: None 
 CY, MT: Unbound 4) ICT and BV
:  
 All Member States except CY, MT: Unbound 
 except as indicated in the horizontal section 
 CY, MT: Unbound 3) All Member States except CY, MT: None 
 CY, MT: Unbound 4) ICT and BV
:  
 All Member States except CY, FI, LV, MT, PL: 
 Unbound except as indicated in the horizontal  section  
 FI, LV, PL: None 
 CY, MT: Unbound 
 CSS :  
 All Member States except BE, DE, EL, IT, LU, 
SE, UK: Unbound  
 BE, DE, EL, IT, LU, UK, SE: Unbound except 
as indicated in the horizontal section and subject 
to the following specific limitations: 
 BE, DE, IT, SE, UK:  Relevant qualifications 
 and three years’ professional experience. 
 IT, UK:  Compliance with an economic  needs 
 test is required. 
 EL: Relevant qualifications and five years’ 
 professional experience. 
 CSS:  
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
 CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
 LV: None 
 
 
  
  
b) Market Research and 
Opinion Polling (CPC 864) 1) 2) 3)  All Member States except CY, MT, PL: 
None 
 CY, MT, PL: Unbound 1) 2) 3)  All Member States except CY, MT, PL: 
None 
 CY, MT, PL: Unbound    
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4) ICT and BV : All Member St ates except CY, 
MT, PL: Unbound except as indicated in the horizontal section 
 CY, MT, PL: Unbound 4) ICT and BV
: All Member Stat es except CY, FI, 
LV, MT, PL: Unbound except as indicated in the horizontal section  
FI, LV: None 
CY, MT, PL: Unbound  
  CSS :  
 All Member States:  Unbound   
   CSS :  
All Member States except EE, LV:  Unbound EE:  Unbound except as indicated in the  
  horizontal section 
 LV: None  
c) Management Consulting 
Services(CPC 865) 1) All Member States except CY, MT: None 
 CY, MT: Unbound 2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, MT: None  CY, MT: Unbound 
4) ICT and BV
:  
 All Member States except CY, MT: Unbound 
except as indicated in the horizontal section 
 CY, MT: Unbound 1) All Member States except CY, MT: None 
 CY, MT: Unbound 2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, MT: None  CY, MT: Unbound 
4) ICT and BV
:  
 All Member States ex cept CY, FI, LV,MT, PL: 
Unbound except as indicated in the horizontal 
section  
 FI, LV, PL: None  CY, MT: Unbound  
  CSS : All Member States except BE, DE, DK, 
EE, IT, LU, LV, SE, UK: Unbound  
 BE, DE, DK, EE, IT, LU, LV, SE, UK: 
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  BE, DE, DK, IT, SE, UK:  Unbound  CSS
:  
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
 CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  LV: None   
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Commitments 
 except for managers and senior 
 consultants where:  university  degree and three years' professional 
 experience. 
  EE, LV: Must be providing services as a 
 professional (university degree) with 
 at least five years experience in a related 
 field. 
  IT, UK: Compliance with an economic 
 needs test is required.  
 
    
d) Services Related to 
Management Consulting 
(CPC 866) 1) 2) 3)  All Member States except CY, HU, MT, 
PL: None 
 CY, HU, MT, PL: Unbound 
4) ICT and BV :  
 All Member States except CY, HU, MT, PL: 
Unbound except as indicated in the horizontal 
section  
 CY, HU, MT, PL: Unbound 1) 2) 3)  All Member States except CY, HU, MT, 
PL: None 
 CY, HU, MT, PL: Unbound 
4) ICT and BV :  
 All Member States except CY, HU, FI, LV, MT, 
PL: Unbound except as indicated in the horizontal 
section  
 CY, HU, MT, PL: Unbound  
 FI, LV: None  
  
  CSS :  
 All Member States except BE, DE, DK, IT, LU, 
UK, SE, EE, LV: Unbound  
 BE, DE, DK, IT, LU, UK, SE, EE, LV: 
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  BE, DE, DK, IT, SE, UK:  Unbound 
 except for managers and senior consultants 
 where:  university degree and three years'  CSS
:  
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in the horizontal section 
 CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  
 LV: None 
  
   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 professional experience. 
  EE, LV: Must be providing services as a 
 professional (university degree) with 
 at least five years experience in a related 
 field. 
  IT, UK: Compliance with an economic 
 needs test is required. 
   
e) Technical Testing and 
Analysis Services194 
(CPC 8676) 1) All Member States except CY, CZ, IT, MT, 
PL,SK, SE: None 
 IT: Unbound for the profession of biologist 
 and chemical analyst. 
 CY, CZ, MT, PL,SK, SE: Unbound 
2) All Member States except CY, CZ, MT, PL, 
SK, SE: None  
 CY, CZ, MT, PL, SK, SE: Unbound 1) All Member States except CY, CZ, IT, MT, PL, 
SK, SE: None  
 IT: Unbound for the profession of biologist 
 and chemical analyst. 
 CY, CZ, MT, PL, SK, SE: Unbound 
2) All Member States except CY, CZ, MT, PL, SK, 
SE: None  
 CY, CZ, MT, PL, SK, SE: Unbound  
 3) All Member States except CY, CZ, ES, IT, MT, 
PT, PL, SE, SK: None   
 ES: Access for chemical analysis through 
natural persons only. 
 IT: Access for the profe ssion of biologist  and 
chemical analyst through natural persons only.  
Professional association (no incorporation) 
among natural persons is permitted. 
 PT: Access for the profession of biologist and 
chemical analyst through natural persons only. 
 CY, CZ, MT, PL, SK, SE: Unbound 3) All Member States except CY, CZ, MT, PL, SE, 
SK: None  
 CY, CZ, MT, PL, SE, SK: Unbound 
  
 4) ICT and BV :  
 All Member States except for CY, CZ, MT, PL, 4) ICT and BV :  
 All Member States except for CY, CZ, FI, LV,  
                                                      
194 SI: Public utility exist; concession rights can be granted to the private operators established in the Republic of Slovenia  
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SK, SE: Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
  AT: commercial presence required 
 CY, CZ, MT, PL, SK, SE: Unbound  MT, PL, SK, SE: Unbound except as indicated in 
the horizontal section and subject to the following specific limitations: 
  IT, PT: Residence requirements for biologist 
 and chemical analyst.  
 CY, CZ, MT, PL, SK, SE: Unbound 
 FI, LV: None 
  CSS :  
 All Member States:  Unbound except for DE, 
DK, EE, LU, SE, UK where: as indicated in the 
horizontal section and subject to the following 
specific limitations: 
  DE, DK, SE, UK:  University degree or 
 technical qualifications demonstrating 
 knowledge and three years' professional  experience. 
  EE: Must be providing services as a 
 professional (university degree and  professional qualifications  required) with 
 at least five years experience in a related 
 field. 
  UK: Compliance with an economic needs 
 test is required. 
   CSS
:  
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section 
 CY, CZ, HU, LT, MT, PL, SK, SI: Unbound  LV: None 
 
  
   
    
f) Advisory and 
Consulting Services Relating to Agriculture, 
Hunting and Forestry 
195 
 (FI: part of CPC 88 1) All Member States except CY, EE, IT, MT, SI: 
None 
 IT: Unbound for activities reserved to 
agronomist and "periti agrari". 1) All Member States except CY, IT, EE, MT, SI: 
None 
 IT: Unbound for activities reserved to agronomist 
and "periti agrari".  
                                                      
195 CZ, SK: Consulting services concerning the methods for improvi ng productivity, reducing produc tion costs and improving the qua lity of production in the areas of 
agriculture, hunting and forestry  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
excluding hunting. SE: 
part of CPC 881 excluding hunting) 
 HU: part of CPC 881 
 LV, PL: services 
incidental to agriculture, 
hunting and forestry 
(CPC 881) 
 LT: consulting services 
incidental to agriculture, 
hunting and forestry (Part of CPC 88) 
   CY, EE, MT, SI: Unbound 
2)  All Member States  except CY, EE, MT, SI: 
None  
 CY, EE, MT, SI: Unbound 
 
3) All Member States except CY, CZ, ES, EE, IT, 
LT, MT, PT, SK, SI: None 
 ES: Access for agronomist and  engineers in 
forestry is restricted to natural persons.   
 IT: Access for agronomis t and "periti agrari" 
restricted to natural persons. Professional association (no incorporation) among natural 
persons is permitted. 
 PT: Access for agronomist is restricted to 
natural persons. 
 CY, CZ, EE, LT, MT, SK, SI: Unbound  CY, EE, MT, SI: Unbound 
2)  All Member States ex cept CY, EE, MT, SI: None  
 CY, EE, MT, SI: Unbound 
 
3) All Member States except CY, CZ, EE, LT, MT, 
SK, SI: None 
 CY, CZ, EE, LT, MT, SK, SI: Unbound 
 4) ICT and BV :  
 All Member States except CY, EE, MT, SI: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
  IT: Condition of  nationality for "periti 
 agrari".  
  AT: commercial presence required  CY, EE, MT, SI: Unbound 4) ICT and BV
:  
 All Member States except CY, EE, FI, MT, LV, 
PL, SI: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
   IT, PT:  Residence requirement for  
  agronomists. 
 FI, LV, PL: None  CY, EE, MT, SI: Unbound   
  CSS : All Member States:  Unbound  CSS :  
All Member States except LV:  Unbound 
 LV: None   
g) Advisory and 
Consulting Services 1) 2) 3) All Member States excep t CY, CZ, EE, LV, 1) 2) 3) All Me mber States except CY, CZ, EE, LV,   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
Relating to Fishing 
 (FI: part of CPC 88. SE, 
HU: part of CPC 882) LT, MT, PL, SK, SI: None 
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, EE, LV, LT, 
 MT, PL, SK, SI: Unbound except as indicated 
 in the horizontal section and subject to the 
 following specific limitations: 
  AT: commercial presence required 
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound LT, MT, PL, SK, SI: None  
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound 4) ICT and BV
:  
 All Member States except CY, CZ, EE, FI, LV, 
LT, MT, PL, SK, SI: Unbo und except as indicated 
in the horizontal section 
 FI: None 
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: Unbound 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:  Unbound  
    
h) Services Incidental  to 
Mining 
 (All Member States 
except LV and PL: Only advisory and consulting 
services relating to 
mining, and subject to the following 
limitations:  
 FI: part of CPC 88;   SE: part of CPC 883) 
 
 LV: CPC 883  PL: Services incidental 
to mining and oil-field - 
CPC 883 excluding 
exploitation of natural 
resources 
  1) All Member States except CY, CZ, EE, LT, 
MT, SI, SK: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
2) All Member States except CY, CZ, EE, LT, 
MT, SK, SI: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
3) All Member States except CY, CZ, ES, EE, LT, 
MT, PT, SI, SK: None 
 ES, PT:  Access for mining engineers is 
 restricted to natural persons 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ, EE, LT, 
MT, SI, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitation: 1) All Member States except CY, CZ, EE, LT, MT, 
SI, SK: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
2) All Member States except CY, CZ, EE, LT, MT, 
SI, SK: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
3) All Member States except CY, CZ, EE, LT, MT, 
SI, SK: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, EE, FI, LV, 
LT, MT, PL, SI, SK: Unbound except as indicated 
in the horizontal section and subject to the following specific limitation: 
  PT: Residence requirement.   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  AT: commercial presence required 
 CY, CZ, EE, LT, MT, SI, SK: Unbound  CY, CZ, EE, LT, MT, SI, SK: Unbound 
 FI, LV, PL: None 
  
CSS 
All Member States: Unbound 
  
CSS 
All Member States except LV: Unbound 
LV: None  
i) Services incidental to 
manufacturing 
EE:  consulting services 
relating to 
manufacturing (part of 
CPC 884+part of 885 except for 88442) 
HU consulting services 
relating to manufacturing (part of 
CPC 884 + part of CPC 
885) 
 1) All Member States except EE, HU: Unbound  
 EE, HU: None 
2) All Member States except EE, HU: Unbound  
 EE, HU: None 
3) All Member States except EE, HU : Unbound  
 EE, HU : None 4) ICT and BV
:  
 All Member States except EE, HU: Unbound  
 EE, HU: Unbound except as indicated in the 
horizontal section  
   
 1) All Member States except EE, HU: Unbound  
 EE, HU : None  
2) All Member States except EE, HU: Unbound  
 EE, HU, : None 
3) All Member States except EE, HU: Unbound  
 EE, HU: None 4) ICT and BV
:  
 All Member States except EE, HU: Unbound  
 EE, HU: Unbound except as indicated in the 
horizontal section 
   
 CSS  
All Member States: Unbound CSS 
All Member States except EE: Unbound 
EE: Unbound except as indicated in the horizontal 
section 
  
 
j)  Services incidental to 
energy distribution  
1) 2) 3)  All Member States except HU, LV, LT, 
SI: Unbound   
1) 2) 3)  All Member St ates except HU, LV, LT, SI: 
Unbound    
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 (LV: CPC 887.  
 HU: only consultancy 
services, ex CPC 887.  
 LT: Covers consultancy 
services related to the 
transmission and distribution on a fee 
basis of electricity, 
gaseous fuels, steam and hot water to 
household, industrial, 
commercial and other users-CPC 887
196 
 SI: Services Incidental 
to Energy Distribution - 
for gas only197 – part of 
CPC 887)  HU, LV, LT, SI: None 
 4) ICT and BV
:  
 All Member States except HU, LV, LT, SI: 
Unbound  
 HU, LT, LV, SI: Unbound except as indicated 
in the horizontal section  
   CSS
 
 All Member States: Unbound  HU, LV, LT, SI: None 
 4) ICT and BV
:  
 All Member States except HU, LV, LT, SI: 
Unbound 
 HU, LT and SI: Unbound except as indicated in 
the horizontal section 
 LV: None   CSS
 
 All Member States except LV:  Unbound 
 LV: None  
    
k) Placement and Supply 
 Services of Personnel198 
 Executive Search 
 Services 
 (CPC 87201) 
    1)  All Member States except AT, CY, CZ, DE, 
ES, EE, FI,IE, LT, LV, MT, PT, PL, SE, SI, 
SK: None 
   AT, CY, CZ, DE, ES, EE, FI,IE, LT, LV, MT, 
PT, PL, SE, SI, SK:  Unbound. 
 2) All Member States except AT,CY,CZ, EE, FI, 
LT, LV, MT, PL, SI, SK: None 
  
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound 
 
3) All Member States except AT, CY, CZ, DE, 
ES, EE, FI, LT, LV, MT, PT, PL, SI, SK:  None 
  1) All Member States except AT, CY, CZ, DE, ES, 
EE, FI,IE, LT, LV, MT, PT, PL, SE, SI, SK: None 
  
 AT, CY, CZ, DE, ES, EE, FI,IE, LT, LV, MT, PT, 
PL, SE, SI, SK:  Unbound. 
 
2) All Member States except AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK: None 
  
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK : 
Unbound 
 3) All Member States except  AT, CY, CZ, DE, EE, 
FI, LT, LV, MT, PT, PL, SI, SK: None 
   AT, CY, CZ, DE, EE, FI, LT, LV, MT, PT, PL,  
                                                      
196 LT: Service specified constitutes only  a part of the total range of activities covered by the CPC concordance. 
197 SI: Public utility exist; concession rights can be granted to the private operators established in the Republic of Slovenia. 
198 SE: national and residents with work permits, excluding seamen  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 AT, CY, CZ, DE, EE, FI, LT, LV, MT, PT, PL, 
SI, SK:  Unbound. 
  
 ES:  State monopoly. 
 4) ICT and BV
: 
 All Member States except AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK : Unbound except as indicated in the horizontal section: 
 
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound. SI, SK:  Unbound. 
 4) ICT and BV
: 
 All Member States except AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK : Unbound except as indicated in the horizontal section: 
 
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound. 
  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States:  Unbound   
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Commitments 
 Placement Services 
 (CPC 87202) 1) All Member States except HU: Unbound  
 HU: None 2) All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK: 
Unbound 
3) All Member States except AT, BE, CY, CZ, 
DE, FR, ES, EE, FI, IT, LV, LT, MT, PL, PT, SI, SK: None  
 DE: Subject to a mandate given to the service 
 supplier by the competent authority.  The  mandate will be granted in function of the 
 situation and development  of the labour market. 
 BE, FR, ES, IT:  State monopoly.  AT, CY, CZ, EE, FI, LV, LT, MT, PL, PT, SI, 
SK: Unbound 
4) ICT and BV
  
 All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section  
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:  
Unbound 1) All Member States except HU: Unbound  
 HU: None 2)  All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK: 
Unbound 
3)  All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, PT, SI, SK: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, PT, SI, 
SK: Unbound 
  
 
 4) ICT and BV
  
 All Member States except AT, FI, CY, CZ, EE, 
LV, LT, MT, PL, SI, SK: Unbound except as indicated in the horizontal section   
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:  
Unbound  
  CSS : All Member States:  Unbound  CSS : All Member States:  Unbound 
  
 Supply Services of 
Office Support 
Personnel   (CPC 87203) 1) All Member States except AT, DE, FR, FI, IT, 
IE, NL, PT, SE, CY, CZ, EE, LV, LT, MT, PL, 
SK, SI: None 
 AT, DE, FR, FI, IT, IE, NL, PT, SE, CY, CZ, 
EE, LV, LT, MT, PL, SK, SI: Unbound. 
2) All Member States except AT, FI, CY, CZ, EE, 
LV, LT, MT, PL, SK, SI: None 1) All Member States except AT, DE, FR, FI, IT, IE, 
NL, PT, SE, CY, CZ, EE, LV, LT, MT, PL, SK, 
SI: None 
 AT, DE, FR, FI, IT, IE, NL, PT, SE, CY, CZ, EE, 
LV, LT, MT, PL, SK, SI:  Unbound. 
2) All Member States except AT, FI, CY, CZ, EE, 
LV, LT, MT, PL, SK, SI: None   
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Commitments 
 AT, FI, CY, CZ, EE, LV, LT, MT, PL, SK, SI 
Unbound 
3) All Member States except AT, DE, FI, IT, PT, 
CY, CZ, EE, LV, LT, MT, PL, SK, SI: None
  
 IT: State monopoly 
 AT, DE, FI, PT, CY, CZ, EE, LV, LT, MT, PL, 
SK, SI: Unbound 
4) ICT and BV   
 All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, SI : Unbound except as indicated in the horizontal section 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI:  
Unbound  AT, FI, CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound 
3) All Member States except AT, DE, FI, PT, CY, 
CZ, EE, LV, LT, MT, PL, SK, SI: None 
 AT, DE, FI, PT, CY, CZ, EE, LV, LT, MT, PL, 
SK, SI: Unbound 
 
4) ICT and BV
  
 All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, SI: Unbound except as 
indicated in the horizontal section  
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI:  
Unbound 
  CSS :  
 All Member States:  Unbound  CSS : 
 All Member States:  Unbound   
 Supply services of 
domestic help personnel, other commercial or 
industrial workers, 
nursing  and other personnel    
(CPCs 87204, 87205, 
87206, 87209) 
 
 1) All Member States except HU: Unbound  
 HU: None  2) All Member States except HU: Unbound  
 HU: None 
3) All Member States except HU: Unbound   HU: None 
4) ICT and BV
 All Member States except HU: 
Unbound 
 HU: Unbound except as indicated in the 
horizontal section. 1) All Member States except HU: Unbound  
 HU: None  2) All Member States except HU: Unbound  
 HU: None 
3) All Member States except HU: Unbound   HU: None 
4) ICT and BV
 All Member States except HU: 
Unbound 
 HU: Unbound except as indicated in the horizontal 
section.  
  CSS :  
 All Member States:  Unbound  CSS : 
 All Member States:  Unbound   
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Commitments 
    
l) Investigation services 
(CPC 87301) 1)  2) 3) All Member States except AT and SE: 
Unbound  
 AT and SE: None. 4) ICT and BV
 All Member States except AT and 
SE: Unbound 
 AT and SE: Unbound except as indicated in the 
horizontal section and subject to the following 
limitation: 
  AT: commercial presence required 1)  2) 3) All Member States except AT and SE: 
Unbound  
 AT and SE: None  4) ICT and BV
 All Member States except AT and 
SE: Unbound 
 AT and SE: Unbound except as indicated in the 
horizontal section  
 CSS  
All Member States: Unbound CSS 
All Member States: Unbound  
l) Security Services 
 (All Member States 
except AT, FI and 
SE: CPC 87302, 87303, 87304, 87305.  AT and 
SE: entire range of 
activities 87302-87309. FI, HU: parts of CPC 
873) 1) All Member States except for BE, CY, CZ, ES, 
EE, FR, FI, IT, LV, LT, MT, PT, PL, SI, SK: 
None 
  FI: Establishment requirement 
  
 BE, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, 
PL, SI, SK:  Unbound. 
 
2) All Member States except for CY, CZ, EE, LV, 
LT, MT, PL, SK, SI: None  
   CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
Unbound 
 3)  All Member States except for CY, CZ, DK, ES, 
EE, FI, LV, LT, MT, PL, SI, SK: None 
   
 DK: Unbound for airport guard services. 
 Requirement to be a national juridical  person. Access is subject to prior 1) All Member States except for BE, CY, CZ, ES, 
EE, FR, IT, LV, LT, MT, PT, PL, SI, SK: None 
 
 BE, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, 
PL, SI, SK: Unbound. 
 
  
2) All Member States except for CY, CZ, EE, LV, 
 LT, MT, PL, SK, SI: None 
  
CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound  
 
3) All Member States except for CY, CZ, DK, EE, 
LV, LT, MT, PL, SI, SK: None 
 
 DK: Requirement of residence and nationality for 
majority of members of the board and for 
managers. Unbound for airport guard services. 
   CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound.   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 authorization.  In granting the  authorization, 
 the Ministry of Justice takes into account  conditions such as competence, professional 
 integrity and independence, experience and 
 good reputation of the firm seeking  establishment. 
 
 ES: Access through Sociedades Anonimas, 
 Sociedades de Responsabilidad Limitada, 
 Sociedades Anonimas Laborales and  
 Sociedades Cooperativas only. Access is  subject to prior authorization.  In granting 
 the authorization, the Council of Ministers 
 takes into account conditions such as   competence, professional integrity and  
 independence, adequacy of the protection 
 provided for the security of the population  and the public order. 
 
  
 
  FI: Licence of the County Government is 
 required for a commercial presence.  
 Licence may be granted only to Finnish  citizens and Finnish registered 
 organisations 
 CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
 Unbound.   
 4) ICT and BV   
 All Member States except CY, CZ, EE, LV, LT, 
MT, PL, SK, SI: Unbound except as indicated 
in the horizontal section and subject to the following specific limitations: 
  AT: Commercial presence required 
  DK: Unbound for airport guard services. 
 Nationality requirement for managers. 4) ICT and BV
:  
 All Member States except CY, CZ, EE, FI, LV, 
LT, MT, PL, SI, SK: Unbound except as indicated 
in the horizontal section and subject to the following specific limitations: 
   DK: Unbound for airport guard services. 
  Residence requirement for managers. 
   BE: Residence requirement for management   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  FR: Requirement of nationality for 
 managing directors and directors. 
  BE: Condition of nationality for 
 management personnel. 
  ES, PT: Nationality requirement for 
 specialized personnel. 
  IT: Nationality requirement in order to 
 obtain necessary author ization for security 
 guard services and the transport of 
 valuables.  
 CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
Unbound   personnel. 
   IT: Residence requirement in order to obtain 
  necessary authorization for security guard 
  services and the transport of valuables. 
 CY, CZ, EE, LV, LT, MT, PL, SI, SK: Unbound   FI: None 
 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:  Unbound 
   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
    
n) Maintenance and Repair 
of Equipment (not 
including Maritime Vessels, Aircraft or 
Other Transport 
Equipment) 
 
(All Member States 
except AT, CZ, EE, 
FI, LV, LT, SK, SI, SE: CPC 633, 8861, 8866.  
 SE: 633+886.  
 AT: 633+8861-8866 
excluding also fire arms and ammunition;  
 EE, FI, LV, LT: 633, 
8861-8866;  
 CZ, SK: 633, 8861-
8865; 
  SI: CPC 633+8861 
 +8866, not incl. 
Maritime vessels, 
aircraft or other 
transport equipment)
 1)  All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound 2) 3) All Member States except CY, MT, PL: None 
 CY, MT, PL: Unbound 
4) ICT and BV
 All Member States except CY, 
MT, PL: Unbound except as indicated in the 
horizontal section 
 CY, MT, PL: Unbound 1)  All Member States except CY, CZ, MT, PL, SK: 
None 
 CY, CZ, MT, PL, SK: Unbound 2) 3) All Member States except CY, MT, PL: None 
 CY, MT, PL: Unbound 
4) ICT and BV
: All Member Stat es except CY, FI, 
LV, MT, PL: Unbound except as indicated in the 
horizontal section  
 FI, LV: None 
 CY, MT, PL: Unbound  
  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States except EE, LV:  Unbound 
 EE: Unbound except as indicated in the  
 horizontal section 
 LV: None   
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Commitments 
 
o) Building-Cleaning 
Services (CPC 874) 1) All Member States except HU, LT: Unbound 
 HU, LT: None 
2) All Member States except CY, CZ, EE, MT, 
PL, SK, SI: None 
 CY, CZ, EE, MT, PL, SK, SI: Unbound 
3)  All Member States except CY, EE, MT, PL, SI: 
None 
 CY, EE, MT, PL, SI: Unbound 
4) ICT and BV  All Member States except CY, EE, 
MT, PL, SI: Unbound except as indicated in the 
horizontal section  
 CY, EE, MT, PL, SI: Unbound 1) All Member States except HU, LT: Unbound 
 HU, LT: None 
2) All Member States except CY, CZ, EE, MT, PL, 
SI, SK: None 
 CY, CZ, EE, MT, PL, SK, SI: Unbound 
3)  All Member States except CY, EE, MT, PL, SI: 
None 
 CY, EE, MT, PL, SI: Unbound 
4) ICT and BV : All Member Stat es except CY, EE, 
FI, LV, MT, PL, SI: Unbound except as indicated 
in the horizontal section 
 FI, LV: None 
 CY, EE, MT, PL, SI: Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except LV:  Unbound 
 LV: None  
       
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
p) Photographic Services 
(CPC 875. All Member States except AT, CZ, 
EE, FI, HU, LV, PL, SE: 
excluding retail) 
 EE: except aerial 
photography of the 
territory of the Republic of Estonia 
 LV: excluding CPC 
87504 
 PL:  CPC 875 excluding 
aerial photography  
  1) All Member States except AT, CY, EE, HU, 
LV, LT, MT, PL, SE, SI: Unbound except for aerial photography: None  
 AT, EE, HU, LV, LT, PL, SE, SI: None 
 CY, MT: Unbound 2)  All Member States except CY, MT, SK: None 
 CY, MT, SK: Unbound 
3)  All Member States except CY, EE, MT: None 
 CY, EE, MT: Unbound 
4) ICT and BV
  
 All Member States except CY, MT: Unbound 
except as indicated in the horizontal section. 
 CY, MT: Unbound 1)  All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SE, SI, SK: Unbound except for aerial photography: None 
 AT, CZ, HU, LV, LT, PL, SE, SI, SK: None 
 CY, EE, MT: Unbound 2)  All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, EE, MT: None  CY, EE, MT: Unbound 
4) ICT and BV
:  
 All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section  
 FI, LV, PL: None  CY, MT: Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the  
  horizontal section 
 LV: None  
    
q) Packaging Services 
 (CPC 876) 1) All Member States except AT, HU, LT: 
Unbound 
 AT, HU, LT: None 2) 3) All Member States  except CY, EE, FI, MT, 
PL, SI, SE: None 
 CY, EE, FI, MT, PL, SI, SE: Unbound 4) ICT and BV
 All Member States except CY, EE, 1) All Member States except AT, HU, LT: Unbound 
 AT, HU, LT: None 
2) 3) All Member States except CY, EE, FI, MT, PL, 
SI, SE: None 
 CY, EE, FI, MT, PL, SI, SE: Unbound 
4) ICT and BV  All Member States except CY, EE, 
FI, LV, MT, PL, SI, SE: Unbound except as   
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FI, MT, PL, SI, SE: Unbound except as 
indicated in the horizontal section 
 CY, EE, FI, MT, PL, SI, SE: Unbound indicated in the horizontal section. 
 CY, EE, FI, MT, PL, SI, SE: Unbound  LV: None 
  CSS : 
 All Member States:  Unbound   CSS :   
 All Member States except LV:  Unbound 
 LV: None  
    
r) Printing and Publishing 
 (CPC 88442) 1) 2) All Member States  except CY, CZ, MT, SK, 
SI: None 
 CY, CZ, MT, SK, SI: Unbound 
3) All Member States except CY, CZ, IT, MT, LT, 
LV, PL, SI, SK: None  
 IT: Foreign participation in publishing 
companies limited to 49 per cent of capital or of 
voting rights. 
 LT: Establishment rights in publishing  sector 
granted only to Lithuanian incorporated legal 
persons. 
 LV: Establishment rights in publishing sector 
granted only to Latvian incorporated legal 
persons 
 PL: Nationality require ment for the editor-in-
chief of newspapers and journals 
 CY, CZ, MT, SI, SK: Unbound 4) ICT and BV
  
 All Member States except CY, CZ, MT, SK, SI: 
Unbound except as indicated in the horizontal section and subject to the following specific 
limitation: 
  PL: Nationality requirements for the 1) All Member States except CY, CZ, MT, SE, SI, 
SK: None 
  SE: Residency requirements for publisher and 
  owner of publishing or printing company 
 CY, CZ, MT, SK, SI: Unbound 2) All Member States except CY, CZ, MT, SI, SK: 
None 
 CY, CZ, MT, SI, SK: Unbound 3) All Member States except CY, CZ, FI, MT, SE, 
SI, SK: None 
  FI: Residency requirements for a person in 
  charge of publishing 
  SE: Residency requirements for publisher and 
  owner of publishing or printing company. 
 CY, CZ, MT, SI, SK: Unbound 
 
4) ICT and BV
:  
 All Member States except CY, CZ, FI, LV, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section and subject to the following specific limitation: 
  SE: Residency requirement for publisher and   
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 editor-in-chief of newspapers and journals. 
 CY, CZ, MT, SK, SI: Unbound  owner of publishing or printing company.  
 CY, CZ, MT, SK, SI: Unbound  FI:  Residency requirements for a person in 
 charge of printing  
 LV, PL: None 
  CSS :  
 All Member States:  Unbound   CSS :   
 All Member States except EE, LV:  Unbound  EE:  Unbound except as indicated in the  
 horizontal section 
 LV: None  
    
s) Convention Services 
 (FI: Public relation 
services and exhibition 
management services only. AT: exhibition 
management services 
only) 
 1) 2) 3) All Member States except CY, CZ, HU, 
MT, PL, SI, SK: None 
 CY, CZ, HU, MT, PL, SK, SI: Unbound 
4) ICT and BV
  
 All Member States except CY, CZ, HU, MT, 
PL, SI, SK: Unbound except as indicated in the 
horizontal section   
 CY, CZ, HU, MT, PL, SI, SK: Unbound 1) 2) 3) All Member States except CY, CZ, HU, MT, 
PL, SI, SK: None 
 CY, CZ, HU, MT, PL, SK, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, FI, HU, LV, 
MT, PL, SI, SK: Unbound except as indicated in 
the horizontal section  
 FI, LV: None 
 CY, CZ, HU, MT, PL, SI, SK: Unbound  
  CSS : All Member States:  Unbound 
 
   CSS :  
 All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the  
  horizontal section 
 LV: None  
t) Other  
 Translation Services 
(AT, FI and SE: 
Translation and 1) 2) All Member States except CY, CZ, EE, HU, 
MT, SK, SI: None 
 CY, CZ, EE, HU, MT, SK, SI:  Unbound 1) 2) All Member States except CY, CZ, EE, HU, MT, 
SK, SI: None 
 CY, CZ, EE, HU, MT, SK, SI: Unbound   
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interpretation services) 
(CPC 87905) 
 PL: Translation services 
excluding services of 
sworn interpreters (part of CPC 87905) 3) All Member States except CY, CZ, EE, HU, 
MT, SK, SI: None 
 CY, CZ, EE, HU, MT, SK, SI: Unbound 
 
  
4) ICT and BV
  
 All Member States except CY, CZ, EE, HU, 
 MT, SK, SI: Unbound except as indicated in the 
 horizontal section and subject to the following 
 specific limitations: 
  DK: Authorised public translators and 
 interpreters: Citizenship condition unless 
 waived by the Danish Commerce and  Companies Agency. 
 CY, CZ, EE, HU, MT, SK, SI: Unbound 3) All Member States except CY, CZ, DK, EE, HU, 
MT, SK, SI: None 
  DK: Authorisation for authorised public  
 translators and interpreters may limit the  
 scope of activity. 
 CY, CZ, EE, HU, MT, SK, SI: Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ, EE, FI, HU, 
LV, MT, PL, SK, SI: Unbo und except as indicated 
in the horizontal section and subject to the 
following specific limitation: 
   DK: Authorised public translators and 
  interpreters:  residence requirement unless 
  waived by the Danish Commerce and   Companies Agency. 
 CY, CZ, EE, HU, MT, SK, SI: Unbound 
  FI: Residency requirement for certified  
 translators 
 LV, PL: None  
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Commitments 
  CSS :  
 All Member States except EL, IT, IE, UK, SE: 
Unbound 
 EL, IT, IE, SE, UK: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
  EL: Relevant qualifications an five  years' 
 professional experience. 
  IT, IE, SE, UK:  Relevant qualifications 
 and three years' professional experience. 
  IT, UK:  Compliance with an economic 
 needs test is required.  CSS
:  
 All Member States except CY, CZ, EE, HU, LT, 
LV, MT, PL, SK, SI: Unbo und except as indicated 
in the horizontal section 
 CY, CZ, EE, HU, LT,  MT, PL, SK, SI: Unbound  LV: None  
    
 Interior Design Services  
(part of  CPC 87907) 
 LV: Speciality design 
services (CPC 87907) 1) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
2) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
 Unbound 
3) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SK, SI: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
4) ICT and BV   
 All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section and subject to 
the following limitation: 
  AT: commercial presence required 1) All Member States except CY, CZ, DE, EE, FI, 
HU, LT, MT, PL, SI, SK: None  
 DE:   Application of the national rules on fees and 
  emoluments for all services which are 
  performed from abroad. 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK:  
  Unbound 
2) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
3) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
4) ICT and BV   
 All Member States except CY, CZ, EE, FI, HU, 
LV, LT, MT, PL, SI, SK: Unbound except as   
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 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound indicated in the horizontal section and subject to 
the following limitations: 
   AT: commercial presence required 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
 LV: None 
  CSS  
 All Member States: Unbound  CSS  
 All Member States except LV:  Unbound 
 LV: None 
  
 Collection agency services 
(CPC 87902) 1) 2) 3) All Member States except for AT, LV: 
Unbound  
 AT, LV: None 
4) ICT and BV   
 All Member States except AT, LV: Unbound   AT, LV: Unbound except as indicated in the 
horizontal section and subject to the following 
limitations: 
   AT: commercial presence required 1) 2) 3) All Member States except for AT, LV: 
Unbound  
 AT, LV: None 
4) ICT and BV
  
 All Member States except AT, LV: Unbound   AT: Unbound except as indicated in the horizontal 
 section 
 LV: None  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except LV:  Unbound  LV: None 
   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Credit reporting services 
(CPC 87901) 1) 2) 3) All Member States except for LV: 
Unbound  
 LV: None 
4) ICT and BV   
 All Member States except LV: Unbound   LV: Unbound except as indicated in the 
horizontal section  1) 2) 3) All Member States except for LV: Unbound  
 LV: None 4) ICT and BV
  
 All Member States except LV: Unbound 
 LV: None  
  CSS :  
 All Member States:  Unbound 
 
  CSS :  
 All Member States except LV:  Unbound 
 LV: None 
  
 Duplicating services (CPC 
87904) 1) 2) 3) All Member States except for LV: 
Unbound  
 LV: None 
4) ICT and BV   
 All Member States except LV: Unbound  
 LV: Unbound except as indicated in the 
horizontal section  1) 2) 3) All Member States except for LV: Unbound  
 LV: None 
4) ICT and BV   
 All Member States except LV: Unbound  LV: None  
  CSS :  
 All Member States:  Unbound 
  CSS : 
 All Member States except LV:  Unbound 
 LV: None 
   
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Commitments 
 Other business services 
n.e.c. (CPC 87909) 1) 2) 3) Unbound for all Member States except for 
LV:   None 
4) ICT and BV   
 All Member States except LV: Unbound 
 LV: Unbound except as indicated in the  
 horizontal  1) 2) 3) Unbound for all Member States except for 
LV:  None 
4) ICT and BV   
 All Member States except LV: Unbound 
 LV: None  
  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States except for LV:  Unbound 
 LV:  None  
2. COMMUNICATION 
SERVICES    
B. Courier Services  
 (CPC 7512) 1) All Member States except AT, EE, LT, LV, PL: 
Unbound  
 AT: Unbound except special delivery services 
 where: None 
      EE, LT : None 
      LV: Unbound except land-based courier 
 services where : None 
       PL: None except written correspondence e.g. 
 letters where: Unbound 
2)   All Member States except AT, CZ,  EE, LT, 
LV, PL, SI, SK : Unbound   
 AT, SI: Unbound except special delivery 
 services where: None 
      CZ, EE, LT, SK : None  1) All Member States except AT, EE, LT, LV, PL: 
Unbound 
 AT: Unbound except special delivery services 
 where: None 
 EE, LT : None 
   LV: Unbound except land-based courier services 
 where: None 
 PL: None except written correspondence e.g. 
 letters where: Unbound 
2) All Member States except AT, CZ,  EE, LT, LV, 
PL, SI, SK : Unbound   
 AT, SI: Unbound except special delivery services 
where: None 
      CZ, EE, LT, SK : None    
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      LV: Unbound except land-based courier 
 services where : None 
      PL: None except written correspondence e.g. 
 letters where: Unbound       LV: Unbound except land-based courier services 
where : None 
       PL: None except written correspondence e.g. 
letters where: Unbound  
 3)  All Member States except AT, CZ,  EE, LT, LV, 
PL, SI, SK : Unbound 
 AT, SI : Unbound except special delivery 
services where: None 
     CZ, EE, LT, SK : None 
     LV: Unbound except land-based courier services 
where : None  
     PL: None except written correspondence e.g. 
letters where: Unbound 
4) ICT and BV   
 All Member States except AT, CZ, EE, LT, LV, 
PL, SI, SK : Unbound 
 AT, SI:  Unbound except special delivery 
services where: Unbound except as indicated in the horizontal section 
 CZ, EE, LT, SK : Unbound except as indicated 
in the horizontal section 
 LV: Unbound except land-based courier 
services where : Unbound except as indicated in 
the horizontal section 
 PL: Unbound except as indicated in the  
horizontal section except written 
correspondence e.g. letters where: Unbound 3)  All Member States except AT, CZ,  EE, LT, LV, 
PL, SI, SK : Unbound 
 AT, SI : Unbound except special delivery services 
where: None 
      CZ, EE, LT, SK : None 
     LV: Unbound except land-based courier services 
where : None  
      PL: None except written correspondence e.g. 
letters where: Unbound 
4) ICT and BV
  
 All Member States except AT, CZ, EE, LT, LV, 
PL, SI, SK: Unbound 
AT, SI: Unbound except special delivery services 
where: Unbound except as indicated in the 
horizontal section 
 CZ, EE, LT, SK : Unbound except as indicated in 
the horizontal section 
 LV: Unbound except land-based courier services 
where : None 
PL: None except written correspondence e.g. 
letters where: Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except EE, LV:  Unbound   
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  EE: Unbound, except as provided in the 
horizontal section 
 LV: Unbound except land-based courier services 
where: None 
 
    
2.C Telecommunications 
services199 
All services consisting of the 
transmission and reception of 
signals by any electromagnetic 
means200, excluding 
broadcasting201. 
 
These services do not cover the 
economic activity consisting of 
the provision of content which 
require telecommunications services for their transport .
 1) All Member States except CY, MT: None 
CY, MT: Unbound 
2) All Member States: None 
 
 
  1) All Member States except CY, MT: None 
CY, MT: Unbound 
2)   All Member States: None 
 The EC undertakes the 
obligations contained in 
the reference paper 
attached hereto for the 
following services: 
a) Voice telephone 
services (CPC7521) 
b) Packet-switched 
data transmission services (part of CPC 7523) 
 3) All Member States except FI, FR, PL, SI: None 
 
FI: Permanent residence re quirement for half of 
the founders, half of the members of the board of 3) All Member States: None.  
 c) Circuit-switched 
data transmission service 
(part of CPC 7523) 
d) Telex services (part 
                                                      
199 Footnote for clarification purposes: Some EC Member States maintain public participation in certain telecommunication operator s. EC Member States reserve their 
rights to maintain such public participation in the future. This is not a mark et access limitation. In Belgium, government part icipation and voting rights in Belgacom are freely 
determined under legislative powers as is presently the case under the law of 21 March 1991 on the reform of government-owned e conomic enterprises. 
 
200  Sub-sectors 2.C.h) to 2.C.m) of the Se rvices Sectoral Classification List contained in MTN,GNS/W/120 (value-added services) a nd Sub-sectors 2.C.a) to 2.C.g) of 
that List are included here. Sub-sector 2.C.o) of that List is also included here to the extent that it falls under this defini tion. For the purpose of this schedule, subsector 2C.n of 
that list (on-line information and/or data processing) is reflected in this schedule of Commitments under 1.B (Computer and rel ated services). 
 
201 Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme sig nals to the general public but does 
not cover contribution links between operators.  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
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directors and the managing director. If the founder 
is a juridical person, residence  requirement for that juridical person. 
FR: Non-EC natural or juridical persons may not 
hold directly more than 20% of the shares or voting rights of companies authorised to establish 
and operate radio-based infrastructure for the 
provision of telecommunicat ions services to the 
general public. For the application of this 
provision, companies or firms legally established 
according to the laws of a Member State of the EC are considered EC juridical persons. of CPC 7523) 
e) Telegraph services 
 (CPC 7522) 
 PL: For domestic and international telecom 
services provided using cable television and radio networks and for public cellular mobile telephone services and networks: The limitation of foreign capital and voting rights is 49% 
 
SI: Foreign participation may not exceed 99 per 
cent of the equity.  f) Facsimile services 
(part of CPC7521 + part 
of CPC 7529) 
g) Private leased 
circuit services (part of 
CPC 7522 + part of CPC 7523) 
o) Mobile and 
personal communications services and systems  
 4) ICT and BV :  
All Member States :  Unbound except as 
indicated in the ho rizontal section 
 
 4) ICT, BV :  
All Member States exce pt: Unbound except as 
indicated in the ho rizontal section.  
 CSS :   CSS:     
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All Member States:  Unbound  All Member States:  Unbound 
    
3. CONSTRUCTION 
AND RELATED 
ENGINEERING 
SERVICES 
 For all Member States 
except CY, CZ, FI, LV, 
MT, SK, SI and SE: CPC 511, 512, 513, 514, 
515, 516, 517, 518.  
 CZ, SK, SE: CPC 511, 
512, 513, 514, 516 and 
517.  
 FI: CPC 512, 513, 514, 
516;  
 LV: CPC 512,513, 514, 
515, 516, 517, 518.  
 SI: CPC: 511, 512, 513, 
514, 515, 516, 517 
  1)  All Member States except AT, CY, CZ, EE, FI, 
HU, LT, LV, MT, PL, SE, SI, SK: Unbound 
except for 5111 and 5114: None 
  AT: Unbound except for CPC 518: None 
 
 CY, CZ, HU, MT, LT, LV, PL, SE, SI, SK: 
Unbound 
   
 EE, FI: None  
 
2) All Member States except CY, HU, MT: None  
 CY, HU, MT: Unbound 
 
3) All Member States except CY, CZ, EL, HU, IT, 
MT, PT, SK: None 
 
 CY, CZ, HU, MT, SK: Unbound 
    EL: Nationality condition for managers of the 
board of directors of construction companies 
supplying in the public sector. 
  
 IT: Exclusive rights are granted for 
construction, maintenance and management of highways and the airport of Rome. 
  
 PT: Exclusive rights are granted for 
maintenance and management of highways. 
  1)  All Member States except AT, CY, CZ, EE, FI, 
HU, LT, LV, MT, PL, SE, SI, SK: Unbound except 
for CPC 5111 and 5114: None 
   AT: Unbound except for CPC 518: None 
 
 CY, CZ, HU, LV, LT, MT, PL, SE, SK: Unbound    
 EE, FI: None 
   SI: Unbound except for CPC 511, 515: None 
 
2) All Member States except CY, HU, MT: None  
 CY, HU, MT: Unbound 
 
3) All Member States except CY, CZ, EE, HU, MT, 
SK: None 
 
 CY, CZ, HU, MT, SK: Unbound 
   
 EE: None except that at least one responsible 
person (project manager or consultant) must be resident of Estonia.  
  
4) ICT and BV :   
4) ICT and BV :    
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 All Member States except CY, HU, MT: 
Unbound except as indicated in the horizontal section and subject to the following specific 
limitations: 
  SI: commercial presence required.   EL: Nationality condition for managers of 
construction companies supplying in the 
public sector. 
  AT: commercial presence required 
CY, HU, MT: Unbound All Member States except CY, FI, HU, LV, 
MT, PL: Unbound except as indicated in the horizontal section and subject to the following 
specific limitations: 
  SI: commercial presence required. 
 
FI, LV, PL:  None 
CY, HU, MT: Unbound 
 
 CSS :  
All Member States:  Unbound except for NL 
and FR where: as indicated in the horizontal 
section and subject to the following specific 
limitations: 
 NL: University degree and professional 
qualifications and three years' 
professional experience in the sector. 
FR: Unbound except for measures 
concerning the temporary entry of 
technicians under the following conditions: 
 - The technician is an employee of a 
juridical person within the territory of another Member and is transferred 
to a commercial presence in FR 
which has a contract with that juridical person.   CSS
:  
 All Member States except CY, CZ,  HU, LT, LV,  
MT, PL, SK, SI:  Unbound except as 
indicated in the horizontal section. 
 CY, CZ, HU, LT, MT, PL, SK, SI:  Unbound.   
 LV: None  
    
  - The work permit is delivered for a 
period not exceeding six months. 
 - The technician presents a work 
certificate from the commercial presence in FR and a letter from the    
   S/C/W/273
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juridical person within the territory 
of another Member demonstrating its agreement to the transfer.  
 - Compliance with an economic needs 
test is required.  
  - The commercial presence body must 
pay a tax to the International 
Migration Office. 
 CSS : for CPC 5111 only:  
All Member States except BE, DE, DK, UK, 
SE: Unbound 
 BE, DK, UK, SE:  University degree and 
professional qualifications and three years' 
professional experience in the sector. 
UK:  Compliance with an economic needs test 
is required. 
DE: Unbound except for limited range of 
services of site invest igation work where:  
university degree and professional 
qualifications and three years' professional 
experience in the sector.   :  
    
  
    
4. DISTRIBUTION 
SERVICES202    
A. Commission Agents ' 
Services  (All Member 1) All Member States except CY, CZ, FR, HU, IT, 
MT, PL, SK: None 1) All Member States except CY, CZ, FR, HU, MT, 
IT, PL, SK: None  
                                                      
 202 All Member States except Austria, Czech Republic, Estonia, Fi nland, Hungary, Latvia, Lithuania, Poland, Slovak Republic, Slove nia and Sweden: distribution of arms, 
chemical products, explosives and precious metals is excluded.  In Austria  distribution of pyrotechnical goods, ignitable articles and blasting devices, firearms, ammunition and 
military equipment, tobacco and tobacco pr oducts, pharmaceutical products, medical and su rgical devices, toxic substances, cert ain medical substances and objects for medical use 
is excluded ; in the Czech Republic , distribution of arms, ammunition, explosives, some chemical products, and drugs and precious metals is excluded; in Finland , distribution of 
arms, alcoholic beverages and pharmaceutica l products is excluded; in Slovak Republic , distribution of trade in arms, ammunition, explosives, some chemical products, and drugs 
and precious metals is excluded; in Slovenia , excluding distribution of pyrotechnical goods, ignitable articles and blasting devices, firearms, ammunition and military equ ipment, 
toxic substances and certain  medical substances; in Sweden  distribution of arms and retail sale of alcoholic  beverage and pharmaceuti cal products is excluded.  
  S/C/W/273 
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States except SE: CPC 
621. SE: CPC 621+6113)  
 FR: Unbound for traders and brokers working in 
market of national interest. 
  
 CY, CZ, HU, IT, MT, PL, SK: Unbound.   
2) All Member States except CY, CZ, HU, MT, 
PL, SK: None  
 
 CY, CZ, HU, MT, PL, SK: Unbound 
 3) All Member States except CY, CZ, HU, MT, 
PL, SK: None  
  CY, CZ, HU, MT, PL, SK: Unbound 
 
4) ICT and BV
:  
 All Member States except CY, CZ, HU, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
  FR: Condition of nationality for activities 
 of traders, commissioners, and brokers 
 working in twenty (20) markets of national 
 interest. 
 
 CY, CZ, HU, MT, PL, SK: Unbound  
  
 FR: Unbound for traders and brokers working in 
market of national interest. 
  
 CY, CZ, HU, MT, IT, PL, SK: Unbound.   
2) All Member States except CY, CZ, HU, MT, PL, 
SK: None  
 
 CY, CZ, HU, MT, PL, SK: Unbound 
 3) All Member States except CY, CZ, HU, MT, PL, 
SK: None  
  CY, CZ, HU, MT, PL, SK: Unbound 
 
4) ICT and BV
:  
 All Member States except CY, CZ, HU, FI, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
   IT, ES, PT:  Residence requirement  
 CY, CZ, HU, MT, PL, SK: Unbound  
 FI, LV: None 
  CSS :  
 All Member States:  Unbound   CSS :   
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the 
horizontal section 
 LV: None  
     
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Commitments 
B. Wholesale Trade 
Services  
 (All Member States 
except PL, SE: CPC 
622.  
  PL: Wholesale trade 
 within Poland 
 (CPC 622 excluding  
62226, 62228, 62251, 
62252) 
 SE: CPC 622, 61111, 
6113, 6121 
 1) All Member States except CY, ES, FR, IT, MT, 
 PT:  None 
 ES, IT, PT: State monopoly on tobacco. 
 FR: Unbound for pharmacies. 
 CY, MT: Unbound 2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, ES, FR, IT, MT, 
 PT, PL: None   
 ES, IT, PT:  State monopoly on tobacco. 
FR:  Wholesale pharmacies are authorised 
according to the needs of the population 
and within established quotas. State 
monopoly on tobacco and matches. 
PL:  Licensing of establishment of companies 
in the area of wholesale trade in imported 
consumer goods 
CY, MT: Unbound 
4) ICT and BV
:  
 All Member States except CY, MT: Unbound 
 except as indicated in the horizontal section and 
 subject to the following specific limitations: 
  FR: Condition of nationality for wholesale 
of pharmaceuticals. 
 CY, MT: Unbound 1) All Member States except CY, MT: None 
 CY, MT: Unbound  
 
2) All Member States except CY, MT: None  CY, MT: Unbound 
3) All Member States except CY, MT: None 
 CY, MT: Unbound  
4)  ICT and BV
:  
 All Member States except CY, FI, LV, MT, PL: 
 Unbound except as indicated in the horizontal 
 section and subject to the following specific 
 limitations: 
  ES, IT, PT:  Residence requirement. 
 FI, LV, PL: None 
 CY, MT: Unbound  
  CSS :  
 All Member States:  Unbound   CSS :   
 All Member States except EE, LV:  Unbound  EE: Unbound, except as provided in the 
horizontal section   
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 LV: None 
    
C. Retailing Services  
 (All Member States 
except AT, CZ, EE, FI, 
HU, LV, LT, PL, SK, SI 
and SE: CPC 631, 632, 633, 61112, 6113, 6121 
excluding 63211.  
 AT, CZ, FI, HU, SK: 
CPC 631, 632, 6111, 
6113, 6121.   
 EE, LV, LT: CPC 631; 
632; 633; 6111; 6113; 
6121)   
 PL: Retail trade within 
Poland (CPC 631, 632 
excluding 63107, 63108, 63211) 
 SI: CPC 631, part of 
632,    61112, 6113, 6121    excluding 63211
  
 SE: CPC 631, 632, 
61112, 6113, 6121.) 1) All Member States except AT,CY, EE, FI, HU, 
LV, MT, PL, SE, SI: Unbound except for mail order: None 
 AT, EE, FI, HU, LT, LV, SE, SI: None 
 CY, MT, PL: Unbound 2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3)
203 All Member States except BE, CY, ES, 
FR, DK, IT,  IE, MT, PT, SE: None 
 BE:  Economic needs test for department stores. 
ES, FR, IT: State monopoly on tobacco. 
FR: Economic needs test for larger department 
stores 
DK: Economic needs test for new department 
stores  
IT: Economic needs test on establishment of 
any new department store/outlet and 
authorisation can be denied in order to 
protect areas of particular historic and artistic interest. 
IE: Unbound for retail of alcoholic beverages 1) All Member States except AT, CY, CZ, EE, FI, 
HU, LT, LV, MT, PL, SE, SI,SK: Unbound except for mail order: None  
 AT, CZ, EE, FI, HU, LT, LV, SE, SI: None 
 CY, MT,PL, SK: Unbound 2) All Member States except CY, MT: None 
 CY, MT: Unbound 
3) All Member States except CY, MT: None 
 CY, MT: Unbound 
  
 PT:  Economic needs test for large (i.e. more 
than 2000 sq. m.) department stores.  
 SE: Individual municipalities may apply 
economic needs test to temporary trade in   
                                                      
 203 All Member States except AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SK and SI: where establishment is subject to an economic needs test, the main criteria are: 
the number of and impact on existing stores, population density,  geographic spread, impact on traffic conditions and creation o f new employment.  
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clothing, shoes and foodstuffs that are not 
consumed at the point of sale204 
 CY, MT: Unbound 
 
 4) ICT and BV :  
 All Member States except CY, MT: Unbound 
 except as indicated in the horizontal  section and subject to the following specific 
 limitations: 
  FR: Condition of nationality for 
tobacconists (i.e. buraliste). 
CY, MT: Unbound CSS
:  
All Member States:  Unbound 4) ICT and BV :  
 All Member States except CY, FI, LV, LT, MT, 
 PL: Unbound except as indicated in the horizontal  section 
FI, LV, LT, PL: None 
CY, MT: Unbound 
 CSS
:  
 All Member States except EE, LV:  Unbound  EE: Unbound, except as provided in the   
  horizontal section 
 LV: None    
     
D. Franchising  (CPC 
 8929) 1) 2) 3) All Member Stat es except CY, MT, PL, SE: 
None 
 CY, MT, PL, SE: Unbound. 
4) ICT and BV :  
 All Member States except CY, MT, PL, SE: 
 Unbound except as indicated in the horizontal 
 section  
CY, MT, PL, SE: Unbound 1) 2) 3) All Member Stat es except CY, MT, PL, SE: 
None 
 CY, MT, PL, SE: Unbound. 
4) ICT and BV :  
 All Member States except CY, FI, LV, MT, PL, 
 SE: Unbound except as indicated in the horizontal 
 section 
CY, MT, PL, SE: Unbound 
FI, LV: None  
                                                      
 204 Sale on a permanent basis from a fixed point of sale or  manufacturing facilities are not affected by these rules.  
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  CSS :  
 All Member States:  Unbound   CSS :   
 All Member States except EE, LV:  Unbound  EE: Unbound, except as provided in the   
  horizontal section 
 LV: None  
    
5. EDUCATIONAL 
SERVICES (All 
Member States: only 
privately funded 
services)    
  
    
 Only for Estonia:  
 Private education 
 services with the length 
 of student participation 
 not exceeding six  months Only for EE: 
1) 2) 3) None 
4) ICT and BV
: Unbound except as provided in the 
horizontal section 
CSS:  Unbound 
 Only for EE: 
1) 2) 3) None 
4) ICT and BV : Unbound except as provided in the 
horizontal section 
CSS:  Unbound except as provided in the horizontal 
section  
    
A. Primary Education 
Services  (All Member 
States except EE: CPC 921. EE: Compulsory 
primary education 
services) 1)  All Member States except CY, FR, FI, MT, PL, 
SE, SI: None 
 FR: Condition of nationality.  However, third 
country nationals may obtain authorization from 
competent authorities  to establish and direct an education institution and to teach. 
 
CY, FI, MT, SE, SI: Unbound. 
 
PL: Public system of education and of scholarships 
do not cover educational services supplied from 
abroad. 1) All Member States except CY, FI, IT, MT, SE, SI: 
None 
  CY, FI, MT, SE, SI: Unbound 
 
 IT:  Condition of nationality for service providers 
to be authorized to issue State recognized 
diplomas. 
 
  
  
   
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 2) All Member States except CY, FI, MT, PL, SE, 
SI: None  
   CY, FI, MT, SE, SI: Unbound. 
  
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied abroad. 
   
  
2)  All Member States except CY, FI, MT, SE, SI: 
None  
 
 CY, FI, MT, SE, SI: Unbound. 
  
 3) All Member States except CY, CZ, FI, HU, 
MT, SE, SI, SK: None  
  CY, FI, MT, SE, SI: Unbound. 
 
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education institution and to teach.  
Condition of ensuring quality and level of education and suitability of school facilities. 
 
 HU: Establishment of schools is subject to 
licence from the local authorities. 
 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution. 
 3) All Member States except CY, CZ, FI, EL, LT, 
MT, SE, SI, SK: None  
  CY, FI, MT, SE, SI: Unbound. 
 
 CZ: None other than: majority of members of the 
Board must be of Czech nationality. 
 
 EL:  Majority of members of the Board must be of 
Greek nationality. 
  
 LT: None, except for permit issued by the Ministry 
of Education and Science for the State recognised 
teaching institutions required. 
   SK: None other than: majority of members of the 
Board have to be of Slovak citizenship. 
 
.  
 4) ICT and BV   
  
 All Member States except CY, FI, MT, SE, SI:  
Unbound except as indicated in the horizontal 
section and subject to the following specific 4) ICT and BV :  
 
 All Member States except CY, FI, MT, LV, PL, 
SE, SI: Unbound except as indicated in the 
horizontal section  
    
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limitations: 
  FR:  Condition of nationality. However, 
 third country nationals may obtain 
 authorization from competent authorities 
 to establish and direct an education 
 institution and to teach. 
  IT:  Condition of nationality for service 
 providers who are aut horized to issue State 
 recognized diplomas. 
  EL:  Condition of na tionality for teachers. 
CY, FI, MT, SE, SI: Unbound.  CY, FI, MT, SE, SI: Unbound  
 LV, PL: None 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the   
  horizontal section 
 LV: None  
    
B. Secondary Education     
Services  
 (All Member States 
except EE: CPC 922. 
EE: compulsory and non 
compulsory secondary education services. LV: 
Excluding CPC 9224.) 1) All Member States except CY, FR, FI, MT, PL, 
SE: None 
 
 CY, FI, MT, SE: Unbound.   
 FR:  Condition of nationality.  However, third 
country nationals may obtain authorization from 
competent authorities to establish and direct an 
education institution and to teach. 
  
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad. 
 
2) All Member States except CY, FI, MT, PL, SE: 
None  1) All Member States except CY, FI, IT, MT, SE: 
None 
 
 CY, FI, MT, SE: Unbound.  
 IT:  Condition of nationality for service providers 
to be authorized to issue State recognized 
diplomas. 
 2) All Member States except CY, FI, MT, SE: None    
 CY, FI, MT, SE: Unbound  
   
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 CY, FI, MT, SE: Unbound   
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied abroad. 
 3) All Member States except CY, CZ, FI, HU, 
MT, SE, SK: None  
  
 CY, FI, MT, SE: Unbound  
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities. 
 
 HU: Establishment of schools is subject to 
licence from the local authorities. 
 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution. 3) All Member States except CY, CZ, FI,  EL, LT, 
MT, SE, SI, SK: None  
  
 CY, FI, MT, SE: Unbound   
 EL:  Majority of members of the Board must be of 
Greek nationality. 
 
 CZ: None other than: majority of members of the 
Board must be of Czech nationality. 
 
 LT: None, except for permit issued by the Ministry 
of Education and Science for the State recognised 
teaching institutions required. 
 
 SK: None other than: majority of members of the 
Board have to be of Slovak citizenship. 
 
 SI: None other than:  majority of the Board must be 
of Slovenian nationality 
  
  
4) ICT and BV   
 All Member States except CY, FI, MT, SE: 
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
 
  FR:  Condition of nationality. However,  
4)  ICT and BV
:  
 All Member States except CY, FI, LV, MT, PL, 
SE: Unbound except as indicated in the horizontal 
section  
  
 LV, PL: None   
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 third country nationals may obtain 
 authorization from competent authorities  to establish and direct an education 
 institution and to teach. 
 
  IT:  Condition of nationality for service 
 providers to be authorized to issue State 
 recognized diplomas. 
 
  EL:  Condition of na tionality for teachers. 
 CY, FI, MT, SE: Unbound 
   
 CY, FI, MT, SE: Unbound 
  CSS :  
 All Member States:  Unbound   CSS
:  
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the   
  horizontal section 
 LV: None 
  
C. Higher Education 
Services  
 (All Member States 
except CZ, SK: CPC 
923.  
 CZ, SK: Only CPC 
92310. ) 1) All Member States except AT, CY, FR, FI, MT, 
PL, SE: None 
  
 AT, CY, FI, MT, SE: Unbound  
 FR:  Condition of nationality. However, third 
country nationals can have authorization from 
competent authorities to establish and direct an education institution and to teach 
  
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad. 
 
2) All Member States except AT, CY, FI, MT, PL, 1) All Member States except AT, CY, FI, IT, MT, SE: 
None 
  
 AT, CY, FI, MT, SE: Unbound   
 IT:  Condition of nationality for service providers 
to be authorized to issue State recognized 
diplomas. 
 
2) All Member States except AT, CY, FI, MT, SE: 
None 
 AT, CY, FI, MT, SE: Unbound     
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Commitments 
SE: None 
  AT, CY, FI, MT, SE: Unbound  
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied  abroad. 
  
 3) All Member States except AT, CY, CZ, ES, FI, 
HU, EL, IT, MT, SE, SK: None 
  AT, CY, FI, MT, SE: Unbound  
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities. 
 
 ES, IT:  Needs test for opening of private 
universities authorized to issue recognized 
diplomas or degrees; procedure involves an 
advice of the Parliament. 
 
 EL:  Unbound for education institutions 
granting recognized State diplomas. 
 3) All Member States except AT, CY, CZ, FI, MT, 
SE, SK, SI: None 
  AT, CY, FI, MT, SE: Unbound  
 CZ: None other than: majority of members of the 
Board must be of Czech nationality. 
 
 SK: None other than: majority of members of the 
Board have to be of Slovak citizenship. 
 
 SI: None other than:  majority of the Board must be 
of Slovenian nationality 
  
  HU: Establishment of schools is subject to 
licence from the central authorities. 
  SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution.    
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Commitments 
 4) ICT and BV :  
 All Member States except AT, CY, FI, MT, SE: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
  
  DK: Condition of nationality for 
professors. 
 
  FR:  Condition of nationality. However, 
third country nationals may obtain authorization from competent authorities 
to establish and direct an education 
institution and to teach. 
 
  IT:  Condition of nationality for service 
providers to be authorized to issue State recognized diplomas. 
 
   
 AT, CY, FI, MT, SE: Unbound 4) ICT and BV
:  
  
 All Member States except AT, CY, FI, LV, MT, 
PL, SE : Unbound except as indicated in the 
horizontal section  
 LV, PL: None 
 AT, CY, FI, MT, SE: Unbound  
    
  CSS :  
 All Member States:  Unbound except for FR 
and LU where: concerning the temporary entry 
of professors as indicated in the horizontal 
section and subject to the following specific limitations: 
 FR:  -The professors have obtained an 
employment contract from a university or other 
higher education institution. 
 - The work permit is delivered for a period 
not exceeding nine mont hs renewable for the 
duration of the contract. 
 - Compliance with an economic needs test is 
required unless those professors are designated 
directly by the Minister in charge if higher  CSS
:  
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SI, SK: Unbound except as indicated in 
the horizontal section 
 CY, CZ, HU, LT, MT, , PL, SI, SK: Unbound  LV: None   
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education.   
  - The recruiting institution must pay a tax 
to the International Migration Office. 
  Other:  
All Member States except HU: Unbound  
HU: Personalities of internationally recognised 
reputation who have been invited  by higher 
education institution  for the duration of the 
invitation.  Other:  
All Member States except HU: Unbound  
HU: Unbound except for measures concerning the 
category of natural persons referred to in the 
Market Access column.   
    
D. Adult Education 
Services  (CPC 924; for 
AT CPC 9240 except education services for 
adults by means of radio 
or television broadcasting.  
 For EE: it also covers 
other adult education 
services not provided by the State) 1) All Member States except CY, FI, MT, PL, SE: 
None 
   CY, FI, MT, SE: Unbound  
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad. 
 
2)   All Member States except CY, FI, MT, PL, SE: 
None 
   CY, FI, MT, SE: Unbound  
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied  abroad. 
 
 1) All Member States except CY, FI, MT, SE: None  
   CY, FI, MT, SE: Unbound  2)  All Member States ex cept CY, FI, MT, SE: None  
   CY, FI, MT, SE: Unbound   
  
 3)  All Member States except CY, CZ, FI, HU, 
MT, SE, SK: None 
 
 CY, FI, MT, SE: Unbound 3)   All Member States except CY, CZ, FI, MT, SE, 
SK: None 
 
 CY, FI, MT, SE: Unbound   
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 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of education and suitability of school facilities. 
  
 CZ: None other than: majority of members of the 
Board must be of Czech nationality. 
 
 SK: None other than: majority of members of the 
Board have to be of Slovak citizenship. 
  HU: Establishment of schools is subject to 
licence from the local (or in case of high schools from the central) authorities. 
 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such an institution.   
 4) ICT and BV :  
 All Member States except CY, FI, MT, SE: 
Unbound except as indicated in the horizontal 
section 
 
 CY, FI, MT, SE: Unbound. 4) ICT and BV ::  
 All Member States except CY, FI, LV, MT, PL, 
SE: Unbound except as indicated in the horizontal 
section  
 
 LV, PL: None 
 
  CY, FI, MT, SE: Unbound.  
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the   
  horizontal section 
 LV: None 
  
E. Other Education 
Services  (CPC 929) 1) All Member States except CZ and SK: 
Unbound 1) All Member States except CZ and SK: Unbound 
   
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 CZ, SK: None  
2)  All Member States except CZ and SK: 
Unbound 
  
 CZ and SK: None  
 3)  All Member States except CZ and SK: 
Unbound  
 
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities. 
 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution. 
 
4)  ICT and BV
: 
 All Member States except for CZ, SK: Unbound  
 CZ, SK: Unbound except as indicated in the 
horizontal section.  CZ, SK: None 
 2)  All Member States except CZ and SK: Unbound   CZ, SK: None  3)   All Member States except CZ and SK: Unbound   
 CZ: None other than: majority of members of the 
Board must be of Czech nationality. 
 
 SK: None other than: majority of members of the 
Board have to be of Slovak citizenship. 
     
 
   4) ICT and BV
:   
 All Member States except for CZ, SK: Unbound   
 CZ, SK: Unbound except as indicated in the 
horizontal section. 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:  Unbound  
    
6. ENVIRONMENTAL 
SERVICES     
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 (SE: the offer does not 
include public works functions 
whether owned 
and operated by municipalities, 
state or federal 
governments or contracted out by 
these 
governments) 
A. Sewage Services   
 (All Member States 
 except EE: CPC 9401; 
 EE: CPC 9401 
 contracted by private 
 industry) 1) All Member States except EE, LV, LT: 
 Unbound 
 EE, LV, LT: None 
2) All Member States except CY, FI, HU, MT, 
 PL: None 
 CY, FI, HU, MT, PL: Unbound 
3)  All Member States except CY, FI, HU, MT, 
 PL: None 
 CY, FI, HU, MT, PL: Unbound 
4) ICT and BV :  
 All Member States except CY, FI, HU, MT, 
 PL: Unbound except as indicated in the 
 horizontal section and subject to the following  limitations: 
CY, FI, HU, MT, PL: Unbound 1) All Member States except EE, LV, LT: Unbound 
 EE, LV, LT: None 
2) All Member States except CY, FI, HU, MT, PL: 
 None 
 CY, FI, HU, MT, PL: Unbound 
3) All Member States except CY, FI, HU, MT, 
 PL: None 
 CY, FI, HU, MT, PL: Unbound 
4) ICT and BV
:  
 All Member States except CY, FI, HU, LV, MT, 
 PL: Unbound for except as indicated in the 
 horizontal section and subject to the following 
 limitations: 
 CY, FI, HU, MT, PL: Unbound 
 LV: None  
  CSS :  
 All Member States:  Unbound 
 
 
  CSS : 
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the  
 horizontal section 
 LV: None   
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B. Refuse Disposal 
Services   
 (All Member States 
 except EE: CPC 9402; 
 EE: CPC 9402 
contracted by private industry) 1) All Member States except EE, HU: Unbound 
 EE, HU: None 
2) 3) All Member States except CY, MT, PL: 
 None 
 CY, MT, PL: Unbound 
4) ICT and BV
:  
 All Member States except CY, MT, PL: 
 Unbound except as indicated in the horizontal 
 section 
 CY, MT, PL: Unbound 1) All Member States except EE, HU: Unbound 
 EE, HU: None 
2) 3) All Member States except CY, MT, PL:  None  CY, MT, PL: Unbound 
4) ICT and BV
:  
 All Member States except CY, FI, LV, MT, PL: 
 Unbound except as indicated in the horizontal 
 section 
 CY, MT, PL: Unbound 
 FI, LV: None  
  CSS :  
 All Member States:  Unbound 
  
 
  CSS : 
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the   
 horizontal section 
 LV: None  
C. Sanitation and Similar 
Services  (CPC 9403) 1) All Member States except EE, HU, LT: 
 Unbound 
 EE, HU, LT: None 
2) 3) All Member States except CY, FI, MT, PL: 
 None 
 CY, FI, MT, PL: Unbound 
4) ICT and BV :  
 All Member States except CY, FI, MT, PL: 
 Unbound except as indicated in the horizontal 
 section and subject to the following limitations: 
AT: commercial presence required 1) All Member States except EE, HU, LT: Unbound 
 EE, HU, LT: None 2) 3) All Member States except CY, FI, MT, PL: 
 None 
 CY, FI, MT, PL: Unbound 4) ICT and BV
:  
 All Member States except CY, FI, LV, MT, PL: 
 Unbound except as indicated in the horizontal  section and subject to the following limitations: 
CY, FI, MT, PL: Unbound  
LV: None   
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Commitments 
CY, FI, MT, PL: Unbound 
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the   
 horizontal section 
 LV: None  
 Cleaning Services of 
Exhaust Gases  
 (All Member Sates 
expect PL: CPC 9404 
 PL: part of CPC 9404) 1) All Member States except EE, FI, LT, PL: 
 Unbound 
 EE, FI, LT, PL: None 
2) All Member States except CY, CZ, HU, MT, 
 SK, SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 3) All Member States except CY, CZ, HU, MT, 
 SE, SK, SI: None 
 SE: Government owned monopoly for control 
services of exhaust-gas from cars and 
trucks.  Such services must be offered on a 
non-profit basis.  
      CY, CZ, HU, MT, SK, SI: Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ, HU, MT, 
 SK, SI: Unbound except as indicated in the 
 horizontal section and subject to the following 
 limitations: 
  AT: Commercial presence required 
CY, CZ, HU, MT, SK, SI: Unbound 1) All Member States except EE, FI, LT, PL: 
 Unbound 
 EE, FI, LT, PL: None 
2) All Member States except CY, CZ, HU, MT, 
 SK, SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 3) All Member States except CY, HU, MT, SK, SI: 
 None 
 CY, HU, MT, SK, SI: Unbound 4) ICT and BV
:  
 All Member States except CY, CZ, FI, HU, LV, 
 MT, PL, SK, SI: Unbound except as indicated in  the horizontal section 
LV, FI, PL: None  
CY, CZ, HU, MT, SK, SI: Unbound  
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the    
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Commitments 
 horizontal section 
 LV: None 
 Noise abatement 
services 
 (All Member Sates 
expect PL: CPC 9405 
 PL: part of CPC 9405) 1) All Member States except EE, FI, LT, PL: 
Unbound 
  EE, FI, LT, PL: None  
2) 3) All Member States  except AT, EE, FI, LV, 
 LT, PL, SE: Unbound 
 AT, EE, FI, LV, LT, PL, SE: None 
4) ICT and BV :  
 All Member States except AT, FI, LV, LT, PL, 
 SE: Unbound 
 AT, EE, FI, LV, LT, PL, SE: Unbound except 
as  indicated in the horizontal section and subject to 
 the following limitations: 
        AT: commercial presence required  1) All Member States except EE, FI, LT, PL: 
Unbound 
  EE, FI, LT, PL: None  
2) 3) All Member States  except AT, EE, FI, LV, 
 LT, PL, SE: Unbound 
 AT, EE, FI, LV, LT, PL, SE: None 
4) ICT and BV
:  
 All Member States except FI, LV, LT, PL, SE:  
 Unbound.  
 AT, EE, LT, SE: Unbound except as indicated in 
 the horizontal section 
 FI, LV, PL:  None 
  
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States except EE, LV:  Unbound  EE: Unbound, except as provided in the   
 horizontal section 
 LV: None  
 Nature and Landscape 
Protection Services(All 
Member States except LT: CPC 9406 
 LT: CPC 9406 other 
than destined to national parks)  1) All Member States except EE, FI: Unbound 
 EE, FI: None  
2) 3) All Member States  except CY, CZ, HU, MT, 
 PL, SK: None 
 CY, CZ, HU, MT, PL, SK: Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ, HU, MT, 
 PL, SK: Unbound except as indicated in the 1) All Member States except EE, FI: Unbound 
 EE, FI: None  
2) 3) All Member States  except CY, CZ, HU, MT, 
 PL, SK: None 
 CY, CZ, HU, MT, PL, SK: Unbound 
4) ICT and BV :   
 All Member States except CY, CZ, HU, FI, LV, 
 MT, PL, SK: Unbound except as indicated in the   
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Commitments 
 horizontal section and subject to the following 
 limitations: 
  AT: Commercial presence required 
CY, CZ, HU, MT, PL, SK:   Unbound  horizontal section 
 FI, LV: None  CY, CZ, HU, MT, PL, SK:   Unbound 
  CSS :  
 All Member States:  Unbound 
 
 
  CSS : 
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the  
 horizontal section 
 LV: None  
    
D. Other Environmental 
Protection Services (All 
Member States except 
PL: CPC 9409 
 PL: Monitoring of 
environment. Consultancy related to 
the environmental 
protection
) 1) All Member States except EE, FI, PL: 
 Unbound 
 EE, FI, PL: None   
2) 3) All Member States  except CY, CZ, HU, MT, 
 SK, SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, MT, 
 SK, SI: Unbound except as indicated in the 
 horizontal section and subject to the following 
 limitations: 
  AT: Commercial presence required 
CY, CZ, HU, MT, SK, SI: Unbound 1) All Member States except EE, FI, PL: 
 Unbound 
 EE, FI, PL: None   
2) 3) All Member States  except CY, CZ, HU, MT, 
 SK, SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, FI, LV, 
 MT, PL, SK, SI: Unbound except as indicated in 
 the horizontal section  
FI, LV, PL: None CY, CZ, HU, MT, SK, SI: Unbound  
  CSS :  
 All Member States:  Unbound 
   CSS : 
 All Member States except EE, LV:  Unbound 
 EE: Unbound, except as provided in the  
 horizontal section 
 LV: None   
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Commitments 
    
7.  FINANCIAL SERVICES SECTOR (first part) 205 
1.  Part of the EC (AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT , IE, LU, NL, PT, SE, SK and UK) undertakes commitments on Financ ial Services in accordance with 
the provisions of the "Understanding on Commitments in Financial Services" (the Understanding). These commitments are in the fo llowing section. Commitments on 
Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are not based on the Understanding and are in a sec ond section. 
2. These commitments are subject to the li mitations on market access and national treatme nt in the "all sectors" section of thi s schedule and to those relating to the 
subsectors listed below. 
3. The market access commitments in respect of modes (1) and (2) apply only to the transactions indicated in paragraphs B.3 and  B.4 of the market access section of the 
Understanding respectively, except for Hungary, for which they appl y only to the transactions indicated in paragraphs B.3 (a) a nd (b) and B.4 (a) and (b) respectively. 
4. Notwithstanding note 1. above, the ma rket access and national treatment commitments in respect of mode (4) on financial serv ices are those in the "all sectors" section 
of this schedule, except for the Czech Rep ublic, Hungary, the Slovak Republic and Swed en, in which case commitments are made in  accordance with the 
Understanding. 
5. The admission to the market of new financial services or products may be subject to the existence of, and consistency with, a regulatory framework aimed at achieving 
the objectives indicated in Article 2(a)  of the Financial Services Annex. 
6. As a general rule and in a non-discriminatory manner, financ ial institutions incorporated in a Member State of the Community  must adopt a specific legal form. 
7. CZ, SK: Notwithstanding note 1. above, th e purchase and acquisition of financial se rvices by public entities of the Czech Re public and of the Slovak Republic are 
governed in this schedule by Article XIII of the General Agreement on Trade in Services. 
8. HU: The transfer of information containing personal data, bank secret, securities secret and/or  business secret is not allow ed. 
9. HU: Insurance, banking, securities and collective investment management services should be performed by legally separate and  independently capitalised suppliers of 
financial services. 
10. HU: Legislation permitting market access of branches is cu rrently being prepared. Details and conditions to apply are still  being determined. It is intended to bind the 
effects of this legislation as soon as it has been adopted. 
11. HU: The board of a financial institution should include at l east two members, who are Hungarian citizens, residents in the meaning of the relevant foreign exchange 
regulations and have permanent residenc y in Hungary for at least one year. 
12. HU: Direct or indirect ownership or voting rights in a credit institution of a single shareholder other than credit institu tion, insurance company or investment firm cannot 
exceed 15%. 
                                                      
205 Unlike foreign subsidiaries, branches established directly in a Member State by a non-Community financial institution are not,  with certain limited exceptions, subject to 
prudential regulations harmonised at Community level which enable such subsidiaries to benefit from enhanced facilities to set up new establishments and to provide 
cross-border services throughout  the Community. Therefore, such branches receive an authorisatio n to operate in the territory o f a Member State under conditions equivalent to 
those applied to domestic financial institutions of that Member State, and may be required to satisfy a number of specific prud ential requirements such as, in the case of 
banking and securities, separate capitalisation and other solvency  requirements and reporting an d publication of accounts requi rements or, in the case of insurance, specific  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
A. Insurance and Insurance-Related Services  
1. CZ: Monopoly rights as indicated in paragraph B.1 of the Unde rstanding: Compulsory motor third party liability insurance is provided by an exclusive supplier.206 
Compulsory health insurance is provided by licensed Czech owned suppliers only. 
2. SK: The following insurance services are provided by exclusiv e suppliers: Compulsory motor third party liability insurance, compulsory air transport insurance, the 
liability insurance of employer against injury or occupational disease have to be effected through the Slovak Insurance Company . The basic health insu rance is confined to 
the Slovak health insurance comp anies having a licence for provision of health in surance granted by the Ministry of Healthcare of the Slovak Republic according to the Act 
273/1994 Coll. of Law. Fund pension insurance schemes and sickness insurance are confined to the Social Insurance Company. Thes e exclusive service suppliers act in a 
manner consistent with obligations under Article II of the GATS and specific commitments. 
 1) BE, EL, IE, LU, NL, UK: None 
 
AT: Promotional activity and intermediation on 
behalf of a subsidiary not established in the Community or of a branch not established in 
Austria (except for reinsurance and 
retrocession) are prohibited.  
AT: Compulsory air insurance can be 
underwritten only by a subsidiary 
established in the Community or by a branch established in Austria. 1) BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: None 
 
AT: Higher premium tax is due for insurance 
contracts (except for contracts on reinsurance 
and retrocession) which are written by a 
subsidiary not established in the Community or by a branch not established in Austria. 
Exception from the higher tax can be granted. Part of the EC (AT, BE, 
DK, DE, ES, FI, FR, EL, 
IE, IT, LU, NL, PT, SE, 
and UK) undertakes additional commitments as 
contained in the 
attachment. 
 CZ: None other than: 
 Foreign financial services suppliers may 
establish an insurance company with the seat in the Czech Republic in  the form of a joint 
stock company or may exercise insurance   
                                                      
guarantee and deposit requirements, a separate capitalisation, and the localisation in the Member State concerned of the assets  representing the technical  reserves and at least 
one third of the solvency margin. Member Stat es may apply the restrictions indicated in this schedule only with regard to the d irect establishment from a third country of a 
commercial presence or to the prov ision of cross-border services from a third co untry;  consequently, a Member State may not ap ply these restrictions, including those 
concerning establishment, to third-country subsidiaries established in other Member States of the Community, unless these restr ictions can also be applied to companies or 
nationals of other Member States in  conformity with Community law. 
 
206 CZ: When monopoly rights concerning compulsory motor third party liability insurance are removed, providing this service will be open on a non-discriminatory basis to 
Czech established se rvice providers.  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
activity through their branches with registered 
office in the Czech Republic under the conditions established in the Insurance 
Industry Act. 
  Commercial presence and authorisation is 
required for the provider of insurance 
services: 
 - to provide such services including 
reinsurance, and 
 - to conclude intermediation contract with 
an intermediary aimed at the conclusion of 
insurance contract between the provider of insurance services and third party.   
  Authorisation is required for the intermediary 
in case of its intermediation activity to be exercised for a branch with registered office 
in the Czech Republic.   
 DK: Compulsory air transport insurance can be 
underwritten only by firms established in the 
Community.   
 DK: No persons or companies (including 
insurance companies) may for business 
purposes in Denmark assist in effecting 
direct insurance for persons resident in Denmark, for Danish ships or for property in 
Denmark, other than insurance companies 
licensed by Danish law or by Danish competent authorities.   
 DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary 
established in the Community or by a branch 
established in Germany.   
 DE: If a foreign insurance company has 
established a branch in Germany, it may 
conclude insurance contracts in Germany    
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
relating to international transport only 
through the branch established in Germany. 
 ES, IT: Unbound for the actuarial profession.   
 FI: Only insurers having their head office in the 
European Community or having their branch 
in Finland may offer insurance services as 
referred to in sub-paragraph 3 (a) of the Understanding.   
 FI: The supply of insurance broker services is 
subject to a permanent place of business in 
the European Community.   
 FR: Insurance of risks relating to ground 
transport may be carried out only by 
insurance firms established in the 
Community.   
 HU: Direct insurance (life and non-life)  
 Only entrepreneurs pursuing international 
business activity specified in the legal rules on foreign exchange are allowed to purchase 
services. Only insurance events occurring 
abroad can be insured.   
 IT: Insurance of risks relating to c.i.f. exports by 
residents in Italy may be underwritten only 
by insurance firms established in the Community.   
 IT: Transport insurance of goods, insurance of 
vehicles as such and liability insurance regarding risks located in Italy may be 
underwritten only by insurance companies 
established in the Community. This 
reservation does not apply for international 
transport involving imports into Italy.   
 PT: Air and maritime transport insurance, 
covering goods, aircraft, hull and liability    
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Commitments 
can be underwritten only by firms 
established in the EC; only persons or companies established in the EC may act as 
intermediaries for such insurance business in 
Portugal. 
 SK: Commercial presence is required for supply 
of: 
 - the life insurance of persons with 
permanent residence in the Slovak 
Republic; 
 - the insurance of property on the territory 
of the Slovak Republic; 
 - the insurance of liability for loss or 
damage caused by the activity of natural 
persons and juridical persons on the territory of the Slovak Republic; 
 - air and maritime insurance, covering 
goods, aircraft, hull and liability.   
 SE: The supply of direct insurance is allowed 
only through an insurance service supplier 
authorised in Sweden, provided that the foreign service supplier and the Swedish 
insurance company belong to the same group 
of companies or have an agreement of cooperation between them.   
 2) BE, ES, FI, EL, IE, LU, NL, SE, UK: None 
AT: Promotional activity and intermediation on 
behalf of a subsidiary not established in the 
Community or of a branch not established in 
Austria (except for reinsurance and 
retrocession) are prohibited. 
AT: Compulsory air insurance can be 
underwritten only by a subsidiary 
established in the Community or by a branch 2) BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: None 
 
AT: Higher premium tax is due for insurance 
contracts (except for contracts on reinsurance 
and retrocession) which are written by a 
subsidiary not established in the Community or by a branch not established in Austria.   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
established in Austria. Exception from the higher tax can be granted. 
 CZ: None other than: 
 Insurance services as defined below may not 
be purchased abroad. 
 - The life insurance of persons with 
permanent residence in the Czech 
Republic, 
 - the insurance of property on the territory 
of the Czech Republic, 
 - the insurance of liability for loss or 
damage caused by the activity of natural 
and legal persons on the territory of the Czech Republic.   
 DK: Compulsory air transport insurance can be 
underwritten only by firms established in the Community.   
 DK: No persons or companies (including 
insurance companies) may for business purposes in Denmark assist in effecting 
direct insurance for persons resident in 
Denmark, for Danish ships or for property in Denmark, other than insurance companies 
licensed by Danish law or by Danish 
competent authorities.   
 DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary 
established in the Community or by a branch established in Germany.   
 DE: If a foreign insurance company has 
established a branch in Germany, it may 
conclude insurance contracts in Germany 
relating to international transport only through the branch established in Germany.    
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Commitments 
 FR: Insurance of risks relating to ground 
transport may be carried out only by insurance firms established in the 
Community.   
 HU: Direct insurance (life and non-life)  
 Only entrepreneurs pursuing international 
business activity specified in the legal rules on foreign exchange are allowed to purchase 
services. Only insurance events occurring 
abroad can be insured.   
 IT: Insurance of risks relating to c.i.f. exports by 
residents in Italy may be underwritten only by insurance firms established in the 
Community.   
 IT: Transport insurance of goods, insurance of 
vehicles as such and liability insurance 
regarding risks located in Italy may be 
underwritten only by insurance companies established in the Community. This 
reservation does not apply for international 
transport involving imports into Italy.   
 PT: Air and maritime transport insurance, 
covering goods, aircraft, hull and liability 
can be underwritten only by firms established in the EC; only persons or 
companies established in the EC may act as 
intermediaries for such insurance business in Portugal.   
 SK: Insurance services covered by mode (1), 
except insurance of air and maritime 
transport, covering goods, aircraft, hull and 
liability above may not be purchased abroad.   
 3) DK, DE, HU, LU, NL, UK: None 3) AT, BE, CZ, DK, DE, ES, FR, EL, HU, IT, IE, 
LU, NL, PT, UK: None   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 
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 compar able to a joint stock 
company or a mutual in surance association. 
BE: Any public bid to acquire Belgian securities 
made by or on behalf of a person, company or institution outside the jurisdiction of one 
of the Member States of the European 
Community shall be submitted to the authorisation of the Minister of Finance. 
CZ: None other than: 
 Foreign financial services suppliers may 
establish an insurance company with the seat 
in the Czech Republic in  the form of a joint 
stock company or may exercise insurance activity through their branches with registered 
office in the Czech Republic under the 
conditions established in the Insurance 
Industry Act.  
FI: The general agent of the foreign insurance 
company shall have his place of residence in 
Finland, unless the company has its head 
office in the European Community. 
SE: Non-life insurance undertakings not 
incorporated in Sweden conducting business 
in Sweden are - instead of being taxed according to the net result - subject to taxation 
based on the premium income from direct 
insurance operations. 
SE: A founder of an insurance company shall be a 
natural person resident in the European 
Community or a legal entity incorporated in the European Community. 
SK: The majority of the management board of an 
insurance company has to be domiciled in the Slovak Republic. 
  Commercial presence and authorisation is 
required for the provider of insurance 
services: 
 - to provide such services including 
reinsurance, and 
 - to conclude intermediation contract with 
an intermediary aimed at the conclusion of 
insurance contract between the provider of 
insurance services and third party.   
  Authorisation is required for the intermediary 
in case of its intermediation activity to be exercised for a branch with registered office 
in the Czech Republic.    
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 ES: Before establishing a branch or agency in 
Spain to provide certain classes of insurance, a foreign insurer must have been authorised 
to operate in the same classes of insurance in 
its country of origin for at least five years.   
 ES, EL: The right of establishment does not cover 
the creation of representative offices or other permanent presence of insurance companies, 
except where such offices are established as 
agencies, branches or head offices.   
 FI: The managing director, at least one auditor 
and at least one half of the promoters and members of the board of directors and the 
supervisory board of an insurance company 
shall have their place of residence in the European Community, unless the Ministry of 
Social Affairs and Health has granted an 
exemption.   
 FI: Foreign insurers cannot get a licence in 
Finland as a branch to  carry on statutory 
social insurances (statutory pension insurance, statutory accident insurance).   
 FR: The establishment of branches is subject to a 
special authorisation for the representative of the branch.   
 IT: Access to actuarial profession through 
natural persons only. Professional associations (no incorporation) among 
natural persons permitted.   
 IT: The authorisation of the establishment of 
branches is ultimately subject to the 
evaluation of supervisory authorities.   
 IE: The right of establishment does not cover the 
creation of representative offices.    
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 PT: Foreign companies may carry out insurance 
intermediation in Portugal only through a company formed in acco rdance with the law 
of a Community Member State.   
 PT: In order to establish a branch in Portugal, 
foreign companies need to demonstrate prior 
operational experience of at least five years.   
 SE: Foreign companies may only establish as a 
subsidiary or through a resident agent.   
 SE: Insurance broking undertakings not 
incorporated in Sweden may establish a 
commercial presence only  through a branch.   
 SK: Foreign national may establish an insurance 
company in the form of a joint stock 
company or may conduc t insurance business 
through their subsidiaries with registered 
office in the Slovak Republic. Insurance 
business means insurance activity including brokerage and reinsurance activity.   
  Intermediation activity aimed at the 
conclusion of an insurance contract between third party and the insurance company may 
be provided by natural or juridical persons 
who are domiciled in the Slovak Republic for the benefit of the insurance company 
having the license of the Insurance 
Supervisory Authority.   
    
    
 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK  .Unbound except as 
indicated in the horizontal  section and subject to 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK Unbound except as 
indicated in the horizontal section and subject to the   
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Commitments 
the following specific limitation: 
EL: A majority of the members of the board of 
directors of a company established in Greece 
shall be nationals of one of the Member 
States of the Community. 
 following specific limitations: 
AT: The management of a branch office must 
consist of two natural persons resident in 
Austria. 
DK: The general agent of an insurance branch will 
need to have resided in Denmark for the last 
two years unless being a national of one of the 
Member States of the Community. The Minister of Business and Industry may grant 
exemption. 
  DK: Residency requirement for managers and the 
members of the board of directors of a company. However, the Minister of Business 
and Industry may grant exemption from this 
requirement. Exemption is granted on a non-discriminatory basis. 
ES, IT: Residence requirement for actuarial 
profession.  
 CSS  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: Unbound 
 CSS 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: Unbound  
B. Banking and Other Financial Services (excluding insurance) 
1. CZ: Non-central bank currency issue serv ices, trading of derivative products and of bullion, money broking, settlement and c learing services for derivative products, 
and advisory, intermediation and other auxiliary financial services relating to these activities are not committed. 
2. SK: Trading of derivative products and of bullion, money broking, and intermediation are not committed.  
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 1)207 AT,  DK, DE, ES, FI, FR, EL, HU, LU, NL, 
PT, SE , UK: None 
BE: Establishment in  Belgium  is required for the 
provision of investment advisory services. 
CZ: Unbound for trading of transferable 
securities and of other negotiable 
instruments and financial assets, 
participation in issues of all kinds of securities, asset management, and settlement 
and clearing services for financial assets. 
 None other than:  Only Czech established banks and branches 
of foreign banks having a corresponding 
licence may: 
 - provide deposit services; 
 - trade in foreign exchange assets; 
 - effect non-cash cr oss-border payments. 1) AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK , UK: None 
 Part of the EC (AT, BE, 
DK, DE, ES, FI, FR, EL, IT, IE, LU, NL, PT, SE, 
and UK) undertakes 
additional commitments as contained in the 
attachment. 
  Foreign exchange permit issued by the Czech 
National Bank or Ministry of Finance is 
required in case of C zech non-bank residents 
for:  
 (a) opening and funding of an account 
abroad by Czech residents, 
 (b) capital payments abroad (except FDI),   
  (c) granting financial credits and guarantees, 
 (d) operations in financial derivates,   
                                                      
207 IT: Provision and transfer of financial information and financ ial data processing entailing trading of financial instruments m ay be prohibited where the protection of 
investors is likely to be seriously prejudiced. Only authorised banks and investment firms must comply with conduct of business  rules in providing investment advice 
concerning financial instruments and advice to undertakings on capital structure, industrial strategy and related matters, and advice and service relating to mergers and 
acquisition of undertakings. Advisory activity should not include asset management.  
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  (e) purchase of foreign securities except for 
the cases as described by the Foreign Exchange Act,   
  (f) issue of foreign securities for public and 
non-public trade in the Czech Republic 
or their introduction on the domestic 
market.   
 IT: Unbound for "promotori di servizi 
finanziari" (financial salesmen).   
 IE: The provision of investment services or 
investment advice requires either (IT) 
authorisation in Ireland, which normally requires that the entity be incorporated or be 
a partnership or a sole trader, in each case 
with a head/registered office in Ireland (authorisation may not be required in certain 
cases, e.g. where a third country service 
provider has no commercial presence in Ireland and the service is not provided to 
private individuals), or (II) authorisation in 
another Member State in accordance with the EC Investment Services Directive.   
 SK: Unbound for trad ing of transferable 
securities and of other negotiable instruments and financial assets, participation in issues of 
all kinds of securities, asset management, 
and settlement and clearing services for financial assets.   
  None other than: 
 (i) Deposit services are confined to the 
domestic banks and branches of foreign 
banks in the Slovak Republic.   
  (ii) Only authorised domestic banks, branches 
of foreign banks in the Slovak Republic 
and persons possessing a foreign exchange    
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license may trade in foreign exchange 
assets. Only stock exchange members can trade on the Bratislava Stock Exchange. 
Residents can trade on the RM-System 
Slovakia without any limitation and non-residents only through security 
dealers. 
  (iii) Non-cash cross-border payments may be 
effected only by authorised domestic 
banks and branches of foreign banks in the 
Slovak Republic.   
  (iv) Foreign exchange licence issued by the 
National Bank of Slovakia is required for: 
 (a) opening an account abroad by a Slovak 
non-bank resident, except for the natural persons during their stay abroad;   
  (b) capital payments abroad; 
 (c) obtaining financial credit from a foreign 
exchange non-resident; except credits 
from abroad accepted by residents with a 
repayment period of more than 3 years and loans granted between natural persons 
for non-business activities.   
  (v) Export and import of the Slovak currency 
and foreign exchange in cash exceeding 
value of 150 ths SKK and bullion, is 
subject to reporting requirement.   
  (vi) Foreign exchange permission or licence 
granted by foreign exchange authorities is 
required for a deposit of financial assets 
by resident abroad.   
  (vii)Only foreign exchange entities 
established in the Slovak Republic can 
grant and obtain guarantees and liabilities 
according to determined limit and    
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provisions of the National Bank of 
Slovakia. 
 2)208 AT, BE, DK, ES, FR, , HU, IT, IE, LU, NL, 
PT, SE: None 
CZ: Unbound for asset management. 
 None other than: 
 Only Czech established banks and branches 
of foreign banks having a corresponding 
licence may: 2) AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: None  
  - provide deposit services; 
 - trade in foreign exchange assets; 
 - effect non-cash cr oss-border payments.   
  Foreign exchange permit issued by the Czech 
National Bank or Ministry of Finance is 
required in case of C zech non-bank residents 
for:   
  (a) opening and funding of an account 
abroad by Czech residents, 
 (b) capital payments abroad (except FDI), 
 (c) granting financial credits and guarantees,   
  (d) operations in financial derivates, 
 (e) purchase of foreign securities except for 
the cases as described by the Foreign 
Exchange Act,   
  (f) issue of foreign securities for public and 
non-public trade in the Czech Republic 
or their introduction on the domestic market.   
                                                      
208 IT: Authorised persons enabled to conduct collective asset management are deemed responsible for any investment activity condu cted by their delegated advisers 
(Collective asset management, excluding UCITS).  
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 DE: Issues of securities denominated in 
Deutschmarks can be lead managed only by a credit institution, subsidiary or branch, 
established in Germany.   
 FI: Payments from governmental entities 
(expenses) shall be transmitted through the 
Finnish Postal Giro system, which is maintained by the Postipankki Ltd. 
Exemption from this requirement may be 
granted on special reason by the Ministry of 
Finance.   
 EL: Establishment is required for the provision of 
custodial and depository services involving 
the administration of interest and principal 
payments due on securities issued in Greece.   
 SK: Unbound for asset management. 
 None other than: 
 (i) Deposit services are confined to the 
domestic banks and branches of foreign 
banks in the Slovak Republic.   
  (ii) Only authorised domestic banks, branches 
of foreign banks in the Slovak Republic 
and persons possessing a foreign exchange 
license may trade in foreign exchange assets. Only stock exchange members can 
trade on the Bratislava Stock Exchange. 
Residents can trade on the RM-System Slovakia without any limitation and 
non-residents only through security 
dealers.   
  (iii) Non-cash cross-border payments may be 
effected only by authorised domestic banks and branches of foreign banks in the 
Slovak Republic.    
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  (iv) Foreign exchange licence issued by the 
National Bank of Slovakia is required for: 
 (a) opening an account abroad by a Slovak 
non-bank resident, except for the natural 
persons during their stay abroad;   
  (b) capital payments abroad; 
 (c) obtaining financial credit from a foreign 
exchange non-resident; except credits 
from abroad accepted by residents with a 
repayment period of more than 3 years 
and loans granted between natural persons 
for non-business activities.   
  (v) Export and import of the Slovak currency 
and foreign exchange in cash exceeding 
value of 150 ths SKK and bullion, is subject to reporting requirement.   
  (vi) Foreign exchange permission or licence 
granted by foreign exchange authorities is required for a deposit of financial assets 
by resident abroad.   
  (vii)Only foreign exchange entities 
established in the Slovak Republic can 
grant and obtain guarantees and liabilities 
according to determined limit and provisions of the National Bank of 
Slovakia.   
 UK: Sterling issues, including privately led 
issues, can be lead managed only by a firm 
established in the European Community.   
 3) 209 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, 
IT, IE, LU, NL, PT, SE, SK, UK: 
- The establishment of a specialised 3) AT, BE, CZ, DK, DE, ES, FI, EL, IE, LU, NL, 
PT,  SK, UK: None 
FR: In addition to French credit institutions, issues  
                                                      
209 HU: Except Országos Takarékpénztár és Kereskedelmi Bank Rt., wh ere long-term State ownership will be kept at a minimum of 25%+ 1 vote.  
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management company is required to perform 
the activities of management of unit trusts and investment companies (Articles 6 and 13 
of UCITS Directive, 85/611/EEC). 
- Only firms having their registered office in 
the Community can act as depositories of the 
assets of investment funds (Articles 8.1 and 
15.1 of the UCITS Directive, 85/611/EEC). 
AT: Only members of the Austrian Stock 
Exchange may engage in securities trading at 
the Stock Exchange. 
AT: For trading in foreign exchange and foreign 
currency authorisati on of the Austrian 
National Bank is required. 
AT: Mortgage bonds and municipal bonds may 
be issued by banks specialised and 
authorised for this activity. denominated in French francs may be lead 
managed only by French subsidiaries (under French law) of non-French banks which are 
authorised, based on sufficient means and 
commitments in Paris of the candidate French subsidiary of a non-French bank. These 
conditions apply to lead banks running the 
books. A non-French bank may be, without restrictions or requirement to establish, 
jointly-lead or co-lead manager of Eurofranc 
bond issue. 
IT: Representative offices of foreign 
intermediaries cannot carry out activities 
aimed at providing investment services. 
SE: A founder of a banking company shall be a 
natural person resident in the European 
Community or a foreign bank. A founder of a savings bank shall be a natural person resident 
in the European Community. 
 AT: For carrying out services of pension fund 
management a specialised company only for this activity and incorporated as a stock 
company in Austri a is required.   
 BE: Any public bid to acquire Belgian securities 
made by or on behalf of a person, company 
or institution outside the jurisdiction of one 
of the Member States of the European Community shall be submitted to the 
authorisation of the Minister of Finance.   
 CZ: None other than: 
 Banking services may be provided only by 
Czech established banks or branches of foreign banks having a licence granted by the 
Czech National Bank in agreement with the 
Ministry of Finance.    
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  The granting of the licence is based on the 
consideration of criteria which are applied consistently with GATS. Mortgage loan 
services may be provided only by Czech 
established banks.   
  Banks may be established as joint stock 
companies only. The purchase of shares of existing banks is subject to prior approval of 
the Czech National Bank.   
  Securities may be traded publicly only if 
relevant authorisation has been granted and 
prospectus covering the security has been approved.   
  The authorisation shall not be granted if 
public trading in securities is in conflict with the interests of investors, is inconsistent with 
the government financial policy or if it does 
not conform with the financial market requirements. 
210   
  The establishment and activities of securities 
dealers, stockbrokers, of the Stock Exchange or organisers of an over-the-counter market, 
investment companies and investment funds 
are subject to authorisation granting of which is related to qualifications, personal integrity, 
management and material requirements.   
  Settlement and clearing services for all kinds 
of payments are monitored and reviewed by 
the Czech National Bank to ensure their 
smooth and economical operation.   
 DK: Financial institutions may engage in 
securities trading on the Copenhagen Stock Exchange only through subsidiaries   
                                                      
210 CZ: Legislation covering the abolition of the criterion of fina ncial market requirements is now being discussed in the Parliam ent.  
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incorporated in Denmark. 
 ES: Financial institutions may engage in 
securities trading in s ecurities listed on an 
official stock exchange or in the government securities market only through securities 
firms incorporated in Spain.   
 FI: At least one of the founders, the 
members of the board of directors, the 
supervisory board and the managing 
director shall have their permanent residence in the European Community. Exemptions from these requirements may be granted by the Financial Supervision Authority. At least one 
auditor shall have his permanent 
residence in the European Community.   
 FI: The broker (individual person) on derivative 
exchange shall have his place of residence in 
the European Community. Exemption from 
this requirement may be granted under the conditions set by the Ministry of Finance.   
 FI: Payments from governmental entities 
(expenses) shall be transmitted through the Finnish Postal Giro System, which is 
maintained by the Postipankki Ltd. 
Exemption from this requirement may be granted on special reason by the Ministry of 
Finance.   
 EL: Financial institutions may engage in the 
trading of securities listed on the Athens 
Stock Exchange only through stock exchange firms incorporated in Greece.   
 EL: For the establishment and operations of 
branches a minimum amount of foreign exchange must be imported, converted into    
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drachmas and kept in Greece as long as a 
foreign bank continues to operate in Greece: 
  - Up to four (4) branches this minimum is 
currently equal to half of the minimum amount of share capital required for a 
credit institution to be incorporated in 
Greece;   
  - For the operation of additional branches 
the minimum amount of capital must be 
equal to the minimum share capital 
required for a credit institution to be 
incorporated in Greece.   
 IT: In providing the activity of door-to-door 
selling, intermediaries must utilise 
authorised financial salesmen resident within the territory of a Member State of the 
European Communities.   
 IT: Clearing and settlement of securities may be 
conducted only by th e official clearing 
system. A company aut horised by the Bank 
of Italy in agreement with Consob could be entrusted with the activity of clearing, up to 
the final settlement of securities.   
 IT: The public offer of securities (as provided 
for under Art. 18 of Law 216/74) other than 
shares, debt securities (including convertible 
debt securities) can only be made by Italian limited companies, foreign companies duly 
authorised, public bodies or companies 
belonging to local authorities whose 
assigned capital is not below Lit 2 billion.   
 IT: Centralised deposit, custody and 
administration services can be provided only 
by the Bank of Italy for Government 
securities, or by Monte Titoli SpA for shares, securities of a participating nature    
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and other bonds traded in a regulated market. 
 IT: In the case of collective investment schemes 
other than harmonised UCITS under the 
directive 85/611/EEC, the trustee/ depositary is required to be incorporated in Italy or in 
another Member State of the European 
Community, being established through a branch in Italy. Only banks, insurance 
companies, securities investment companies 
having their legal head office in the 
European Community may carry out activity 
of pension fund resources management. Management companies (closed-end funds 
and real estate funds) ar e also required to be 
incorporated in Italy.   
 IE: In the case of collective investment schemes 
constituted as unit trusts and variable capital 
companies (other than undertakings for collective investment in transferable 
securities, UCITS), the trustee/depositary 
and management company is required to be incorporated in Ireland or in another Member 
State of the Community. In the case of an 
investment limited partnership, at least one general partner must be incorporated in 
Ireland.   
 IE: To become a member of a stock exchange in 
Ireland, an entity must either (I) be 
authorised in Ireland, which requires that it 
be incorporated or be a partnership, with a 
head/registered office in Ireland, or (II) be 
authorised in another Member State in accordance with the EC Investment Services 
Directive.   
 IE: The provision of investment services or 
investment advice requires either (I) 
authorisation in Ireland, which normally    
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requires that the entity be incorporated or be 
a partnership or a sole trader, in each case with a head/registered office in Ireland (the 
supervisory authority may also authorise 
branches of third country entities), or (II) authorisation in another Member State in 
accordance with the EC Investment Services 
Directive. 
 PT: The establishment of non-EC banks is 
subject to an authorisation issued, on a case-
by-case basis, by the Minister of Finance. 
The establishment has to contribute to increase the national banking system's 
efficiency or has to produce significant 
effects on the internationalisation of the Portuguese economy.   
 PT: The services of venture capital may not be 
provided by branches of venture capital companies having their head office in a non-
EC country. Broker-deal er services on the 
Lisbon Stock Exchange may be provided by broker and dealer companies incorporated in 
Portugal or by branches of investment firms 
authorised in another EC country and authorised in their home country to provide 
those services. Broker and dealer services in 
the Oporto Derivatives Exchange and in the OTC market may not be provided by 
branches of non-EC broker/dealer 
companies. Pension fund management may 
be provided only by companies incorporated 
in Portugal and by insurance companies established in Portugal and authorised to 
take up the life insurance business.   
 SK: Banking services may be provided only by 
domestic banks or branches of foreign banks 
authorised by the National Bank of Slovakia    
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upon the agreement with the Ministry of 
Finance. The granting of authorisation is based on the consideration of criteria relating, 
in particular, to capital endowment (financial 
strength) professional qualifications, integrity and competence of the management of the 
projected bank activities. Banks are legal 
entities incorporated in the Slovak Republic, 
established as joint-stock companies or public 
(State-owned) financial institutions. 
 The purchase of shares expressing interest in 
the equity capital of existing commercial bank 
from the determined limit is subject to prior 
approval of the National Bank of Slovakia. 
  Investment services in the Slovak Republic 
can be provided by banks, investment 
companies, investment funds and security 
dealers which have legal form of joint-stock company with equity capital according to the 
law. Foreign investment company or 
investment fund must obtain an authorisation from Ministry of Finance for selling its 
securities or investment certificate units on 
the territory of the Slovak Republic according to the Law. For issue of debt securities the 
permission of the Ministry of Finance is 
required either for the issue inland or abroad.   
  Securities may be issued and traded only after 
a permission by the Ministry of Finance has 
been granted for public  trading according to 
the Securities Act. The business of security 
dealer, stockbroker or organiser of an over-the counter market is subject to authorisation of 
the Ministry of Finance. Settlement and 
clearing services for all kinds of payments are regulated by National Bank of Slovakia.    
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  Settlement and clearing services relating to 
change of physical property of securities are recorded in Centre of Securities (Clearing and 
Settlement House for Securities). Centre of 
Securities may provide only transfers on the property accounts of security owners. Cash 
part clearing and settlement goes through 
Banking Clearing and Settlement House - (where the National Bank of Slovakia is major 
shareholder) for Bratislava Stock Exchange, 
joint-stock company or through Jumbo account for RM-System Slovakia.   
 UK: Inter-dealer brokers, which are a category of 
financial institutions dealing in Government 
debt, are required to be established in the European Community and separately 
capitalised.   
 SE: Undertakings not incorporated in Sweden 
may establish a commer cial presence only 
through a branch, and in case of banks, also 
through a repres entative office.   
 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: Unbound except as 
indicated in the horizontal  section and subject to 
the following specific limitations: 
FR: Sociétés d'investissement à capital fixe: 
condition of nationality for the president of 
the Board of Directors, the 
Directors-General and no less than two 
thirds of the administrators, and also, when the securities firm has a Supervisory Board 
or Council, for the members of such board or 
its Director-General, and no less than two thirds of the members of the supervisory 4) 
ICT and BV
 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK : Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations: 
IT: Condition of residence within the territory of a 
Member State of the European Communities 
for "promotori di servizi finanziari" (financial 
salesmen). 
   
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Council. 
 EL: Credit institutions should name at least two 
persons who are responsible for the 
operations of the institution. Condition of residency applies to these persons.   
  CSS :  
 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: Unbound 
   CSS :  
 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: Unbound 
   
 
7. FINANCIAL SERVICES SECTOR (second part)211 
1. The commitments on Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are in the following section.  
2. CY: It is understood that this schedule should be read in c onjunction with the horizontal commitments applicable to all sect ors/subsectors submitted by Cyprus in its 
Schedule of Specific Commitments to the GATS and with the List of Article II (MFN) Exemptions. 
3. CY: The following general conditions and qualifications would a pply even where no limitations or conditions are stated in th e schedule:  
  (i) Consideration of national security and public policy objectives; 
  (ii) This schedule does not in any way pertain to services  supplied in the exercise of government functions. Also, it does no t affect measures pertaining to trade in goods 
which may constitute inputs to a scheduled service or other se rvices. In addition, limitations on market access or national tre atment in respect of services which may 
constitute inputs to or be used to supply a scheduled service, shall continue to apply. 
4. CY: The laws and regulations mentioned in this schedule shoul d not be construed as an exhaus tive reference to all laws, and regulations governing the financial sector. The 
transfer, for example, of information containing personal data, ba nk secret or any business secret is not allowed. Such transfe r is subject to domestic laws on protection of 
confidentiality of information of banks' customers. Furthermore,  it is noted that non-discriminatory qualitative measures perta ining to technical standards, public health and 
environmental considerations, licensing, prudential considerati on, professional qualifications and competency requirements have  not been listed as conditions or limitations 
to market access and national treatment. 
5. CY: Unregulated financial services and products and the admissi on to the market of new financial services or products, may b e subject to the existence or the introduction 
of a regulatory framework aimed at achieving the objectives i ndicated in Article 2(a) of th e Financial Services Annex. 
6. CY: Due to exchange controls operative in Cyprus: 
   - residents are not permitted to purchase banking services which may involve transfer of funds abroad, while they are physic ally abroad; 
   - loans to non-residents/foreigners or non-resident c ontrolled companies require approval from the Central Bank; 
                                                      
211 PL: Prudential regulations in the financial sector are being el aborated in Poland. They may require alteration of the presentl y existing rules as well as preparation of the new 
laws. Their application will be done in accordance with the prov isions of the Annex on Financial Services, paragraph 2 – Domest ic Regulation sub-paragraph 1.  
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   - acquisition of securities by non-residents also requires permission from the Central Bank;  
   - dealings in foreign currency may be  carried out only through banks  which have been accorded "Authorised Dealer" status fro m the Central Bank. 
7. MT: For mode (3) commitments, under exchange control legisl ation non-residents wishing to supply any services through the re gistration of a local company may do so 
with the prior permission of the Central Bank of Malta. Companie s with the participation of non-re sident legal or natural perso ns require a minimum share capital of 
10,000 Maltese Liri of which 50% has to be paid up. The non-resident  percentage share of the equity is to be paid for with fund s emanating from abroad. Companies with 
non-resident participation must apply for a permit from the Minist ry of Finance to acquire premises under the appropriate legis lation.. 
8. MT: For mode (4) commitments, the requirements of Maltese le gislation and regulations regard ing entry, stay, acquisition of real property, work and social security 
measures shall continue to apply, including regulations concerni ng period of stay, minimum wages as well as collective wage agr eements. Entry, work and residence 
permits are granted at the discretion of the Government of Malta. 
 
9. MT: For modes (1) and (2) commitments, exchange control legisl ation allows a resident to transfer abroad annually for portfo lio investment up to Lm 5,000. Amounts in 
excess of Lm 5,000 are subject to exchange control permission. 
10. MT: Residents may borrow from overseas without the need to obtain exchange control approval if the borrowing is for a perio d exceeding three years. Such borrowings 
have however to be registered with the Central Bank. 
11. SI: The admission to the market of new financial services or  products may be subject to the existence of, and consistency w ith, a regulatory framework aimed at 
achieving the objectives indicated in Article 2.(a) of the Annex on Financial Services.  
12. SI: As a general rule and in a non-di scriminatory manner, financial institutions incorporated in the Republic of Slovenia m ust adopt a specific legal form. 
13. SI: Insurance and banking activities should be performe d by legally separate suppliers of financial services. 
14. SI: Investment services can be provided only through banks and investment firms. 
A. Insurance and Insurance-Related Services  
1. EE: Compulsory social secur ity services are not committed. 
2. LV: (i), (ii) (3): As a general rule and in non-discrimina tory manner, foreign insurance institutions must adopt a specific legal form - joint-stock company. The right to 
establish foreign branches directly will be introduced by the 31 December 2002. 
3. LV: (iii) (3): Intermediary can be only natural person (no na tionality requirement) and can provide service on behalf of ins urance company having the authorisation from 
Insurance Supervisory Authority in Latvia. 
4. LT: All subsectors: Insurance companies are not allowed to provide both life and non-life insurance. Separate incorporation is required for those two types (a) and (b). 
(i) Direct insurance 
(including co-
insurance): 
 1) 
CY: 1) 
CY, EE, LV, LT:   
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(a) life 
 (b) non-life 
 
 (ii) Reinsurance and 
retrocession 
  
(iii) Insurance 
intermediation, such as brokerage and agency 
 
CY: Not committed.  
 
 (iv) Services auxiliary to 
insurance, such as 
consultancy, actuarial, 
risk assessment and 
claim settlement services 
 
CY: Not committed. 
PL: Not committed. Life insurance
 
No insurer can offer life in surance services in the 
Republic of Cyprus unless licensed as an insurer by 
the Superintendent of Insu rance, in accordance with 
the Insurance Companies Laws. 
Non-life insurance  
No insurer can offer non- life insurance services 
(except Marine, Aviation and Transit) in the Republic of Cyprus unless licensed as an insurer by 
the Superintendent of Insu rance, in accordance with 
the Insurance Companies Laws. 
Reinsurance and retrocession
 
Any foreign reinsurer approved by the 
Superintendent of Insurance (on prudential criteria) may offer reinsurance or retrocession services to 
insurance companies incor porated and licensed in 
Cyprus. 
EE: None. 
LV: 
Life insurance, non-life insurance and insurance 
intermediation  
Unbound. Reinsurance and retrocession, and services auxiliary 
to insurance  
None. None. 
MT: Life insurance, non-life insurance and reinsurance 
and retrocession  
None. Insurance intermediation and services auxiliary to 
insurance  
Unbound. PL: 
Unbound except for the reinsurance, the retrocession 
and insurance of goods in international trade. 
SI: 
Marine, aviation and transport insurance, insurance 
intermediation, and services auxiliary to insurance  
None. 
Life insurance, non-life insurance (except marine, 
aviation and transport insurance), and reinsurance 
and retrocession  
Unbound. 
 LT: 
Life insurance, non-life insurance (except for 
maritime and aviation insurance), and insurance 
intermediation  
Unbound. 
Maritime and aviation insurance, reinsurance and    
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retrocession and services auxiliary to insurance: 
None. 
MT: 
Marine, aviation and transport insurance, 
reinsurance and retrocession, and insurance 
intermediation  
None. 
Life insurance, non-life insurance (except for 
marine, aviation and transport insurance), 
reinsurance and retrocession (except for marine, 
aviation and transport reinsurance), and services 
auxiliary to insurance  
Unbound. 
PL: Unbound except for the reinsurance, the 
retrocession and insurance of goods in international 
trade. 
SI: 
Marine, aviation and transport insurance
 
Insurance activities provided by mutual insurance 
institutions are limited to incorporated companies 
established in the Republic of Slovenia. 
Life insurance, non-life insurance (except marine, 
aviation and transport insurance), reinsurance and 
retrocession, insurance intermediation, and services 
auxiliary to insurance  
Unbound. 
 2) 
CY, EE, LV, LT: 
None. 2) 
CY, EE, LV, LT: 
None.   
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MT: 
Life insurance, non-life insurance, and reinsurance 
and retrocession  
None. 
Insurance intermediation and services auxiliary to 
insurance  
Unbound. 
PL: Unbound except for the reinsurance, the 
retrocession and insurance of goods in international 
trade. 
SI: 
Marine, aviation and transport insurance
 
Insurance activities provided by mutual insurance 
institutions are limited to incorporated companies 
established in the Republic of Slovenia. 
Life insurance and non- life insurance (except 
marine, aviation and transport insurance)  
Unbound. 
Reinsurance and retrocession  
Reinsurance companies in the Republic of Slovenia 
have priority in the collection of insurance premiums. 
In case that these companies are not able to equalise 
all risks, these can be reinsured and retroceded 
abroad. (None upon the adoption of the new law on 
Insurance Companies). MT: 
Life insurance, non-life insurance, and reinsurance 
and retrocession  
None. 
Insurance intermediation and services auxiliary to 
insurance  
Unbound. 
PL: Unbound except for the reinsurance, the retrocession 
and insurance of goods in international trade. 
SI: Marine, aviation and transport insurance, reinsurance
 
and retrocession, insurance intermediation, and 
services auxiliary to insurance  
None. 
Life insurance and non-life insurance (except marine, 
aviation and transport insurance)  
Unbound. 
 Insurance intermediation and services auxiliary to 
insurance  
None.    
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 3) 
CY: Life and non-life insurance
 
No insurer can operate in or from within the 
Republic of Cyprus unless so authorised by the Superintendent of Insuran ce, in accordance with the 
Insurance Companies Laws. 
Foreign insurance companies can operate in the 
Republic of Cyprus through the establishment of a 
branch or an agency. The foreign insurer must have 
been authorised to operate in his country of origin before authorised to establish a branch or agency. 
Participation of non-residents in insurance 
companies, incorporated in the Republic of Cyprus, requires the prior approval of the Central Bank. The 
extent of foreign participation is determined on a 
case by case basis in accordance with economic needs. 
Reinsurance and retrocession
 
No company can operate as a reinsurer within the 
Republic of Cyprus unless so authorised by the 
Superintendent of Insurance. 
Investment by non-residents in reinsurance 
companies requires the prior approval of the Central 
Bank. The share of foreign participation in the capital of local reinsuran ce companies is determined 
on a case-by-case basis. Currently there is no local 
reinsurance company. 3) 
CY, LV, LT, MT, PL: None. 
EE: 
Life and non-life insurance
 
None, except the management body of an insurance 
joint-stock company with foreign capital participation 
may include citizens of foreign countries in proportion to the foreign participation, but not more 
than half of the members of the management group; 
the head of the management of a subsidiary or an independent company must permanently reside in 
Estonia. 
Reinsurance and retrocession, insurance 
intermediation and services auxiliary to insurance  
None. 
SI: Life insurance, non-life insurance, and reinsurance 
and retrocession  
None. 
Insurance intermediation and services auxiliary to 
insurance  
For sole proprietors a residence in the Republic of 
Slovenia is required.  
 EE, LV, LT: 
None. 
MT: May be made subject to economic needs test.   
 PL: Establishment only in a form of joint stock 
company after obtaining a licence – except    
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for insurance intermediation services where 
horizontal measures apply. After 1 January 1999 or the date of entry into force of the 
Fifth Protocol, whichever is later, market 
access through licensed branches will be allowed. 
  A permit is required for the acquisition of 
shares or rights resulting from shares of any 
company which is shareholder of at least 
15% of shares of insurance company - this 
requirement ceases to apply as of 1 January 
1999 or the date of entry into force of the Fifth Protocol, whichever is later. No more 
than 5% of insurance funds can be invested 
abroad. 
 A person executing activities of the 
insurance intermediation must possess a 
licence. Local incorp oration required for 
insurance intermediaries.   
 SI: 
Life and non-life insurance  
Establishment is subject to a licence issued by the 
Ministry of Finance. Foreign persons can establish 
an insurance company only as a joint venture with domestic person, where participation of foreign 
persons is limited up to 99 per cent.   
 The limitation on the maximum foreign ownership 
shall be abolished with the adoption of the new 
Law on Insurance Companies.   
 A foreign person may acquire or increase shares in 
a domestic insurance comp any subject to a prior 
approval of the Ministry of Finance.   
 Ministry of Finance, when issuing a licence or 
approval of acquiring shares in a domestic 
insurance company, takes into account the    
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following criteria: 
- the dispersion of ownership of shares and the 
existence of shareholders from different 
countries; 
- the supply of new insurance products and the 
transfer of related kno w how, if the foreign 
investor is an insurance company. 
 Unbound for foreign participation in insurance 
company under privatisation.   
 Membership of the mutual insurance institution is 
limited to companies established in the Republic 
of Slovenia and domestic natural persons.   
 Reinsurance and retrocession  
Foreign participation in reinsurance company is 
limited up to a controlling share of the capital. (None, except for branches, upon the adoption of 
the new law on Insurance Companies). 
Insurance intermediation and services auxiliary to 
insurance  
For providing consultancy and claim settlement 
services, incorporation is required as a legal entity by consent of the Bureau of insurance. 
For actuaries and risk assessment activities 
provision of services through professional establishment only. 
Operation is limited to activities referred under 
7A(i) and (ii) of this Schedule.   
 4) 
ICT and BV  
 
CY: 4) 
ICT and BV  
 
CY:   
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Life and non-life insurance  
Unbound except as indicated in the horizontal 
section.  
Reinsurance and retrocession  
Unbound except as indicated in the horizontal 
section. Natural persons are not authorised to 
provide reinsurance services. 
 EE, LV, LT, MT: Unbound except as indicated in 
the horizontal section. 
PL: Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitation: Residency requirement for insurance 
intermediaries. 
 
SI: 
Life insurance, non-life insurance, and reinsurance 
and retrocession  
Unbound except as indicated in the horizontal 
section. 
Insurance intermediation and services auxiliary to 
insurance  
Unbound except as indicated in the horizontal 
section and for actuarial and risk assessment 
residence is required in addition to a qualifying examination, membership in the Actuarial 
Association of the Republic of Slovenia and 
proficiency in the Slovene language. Life and non-life insurance
 
Unbound  except as indicated in the horizontal 
section. 
Reinsurance and retrocession  
Unbound except as indicated in the horizontal 
section. Natural persons are not authorised to 
provide reinsurance services. 
 EE, LT, MT, SI: Unbound ex cept as indicated in the 
horizontal section. 
LV, PL: None. 
 CSS  
CY, EE, LV, LT, MT, PL, SI: Unbound. For CY,  
natural persons are not authorised to provide CSS 
CY: 
Life and non-life insurance    
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reinsurance services Unbound. 
Reinsurance and retrocession  
Unbound. Natural persons are not authorised to 
provide reinsurance services. 
 LT, MT, PL,  SI: Unbound. 
EE: Unbound, except as provided in the 
 horizontal section 
LV: None 
 
    
B. Banking and Other Financial Services  (excluding insurance) 
1. CY: It is a statutory requirement and it is applied on a non- discriminatory manner that banks offering services in the Repub lic of Cyprus must be legal entities. Legal 
entities include branches of foreign banks/financial institutions which are registered in Cyprus. 
2. CY: Direct or indirect owne rship or voting rights in a bank by a person and his/her associates may not exceed 10 per cent un less with the prior written approval of the 
Central Bank. 
3. CY: Further to the above, in the three existing local banks listed in the stock exchange, direct or indirect shareholding or  acquisition of stake in their capital by foreign 
persons is restricted to 0.5 per cent per indivi dual or organisation and 6.0 per cent collectively. 
4. LV: Mode 4: Manager of a branch and a subsidiary of a fore ign bank shall be a Latvian tax payer (resident). The commitments on presence of natural persons are bound 
according to general provisions applicab le to all sectors in this list. 
5. LT: All subsectors: In mode 3, at leas t one manager must be Lithuanian citizen. 
(v) Acceptance of deposits 
and other repayable 
funds from the public 
  
(vi) Lending of all types, 
including consumer credit, mortgage credit, 
factoring and financing 1) 
CY: Subsectors (v) to (ix) and (x) (b)
 
 Unbound/only legal entities licensed by the 
Central Bank may offer banking services in the Republic of Cyprus. 
 Subsector (x) (e)
 
 None except as indicated in the horizontal 1) 
CY: Unbound, except for: 
 Subsector (x) (e)  
 None except as indicated in the horizontal 
section. 
EE, LV, LT, SI:   
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of commercial 
transaction 
 
 
(vii) Financial leasing  
MT: Not committed. 
PL: Not committed.  
 
(viii) All payment and money 
transmission services, 
including credit, charge 
and debit cards, travellers cheques and 
bankers drafts 
 MT: Not committed. 
 
 
(ix) Guarantees and 
commitments 
 
MT: Not committed. 
PL: Excluding guarantees and 
commitments of the State 
Treasury. section. 
EE: Acceptance of deposits and other repayable 
funds from the public  
 Requirement of authorisation by Eesti Pank 
and registration under Estonian Law as a joint-stock company, a s ubsidiary or a branch. 
EE, LT: 
- The establishment of a specialised 
management company is required to perform 
the activities of management of unit trusts 
and investment companies (Articles 6 and 13 of UCITS Directive, 85/611/EEC). 
- Only firms having their registered office in 
the Community can act as depositories of the assets of investment funds (Articles 8.1 and 
15.1 of the UCITS Directive, 85/611/EEC). 
LV: Unbound, except for:   Subsectors (xi), (xv) and (xvi)
 
  None. 
LT:  Pension fund management  
 Commercial presence required. None. 
MT: Subsectors (v) and (vi)  
  None. 
  Subsector (xv)  
 Unbound, except for the provision of financial 
information by international providers. 
PL: Unbound, except for: 
 Subsector (xv)  
 None. 
(x) Trading for own 
account or for account 
of customers, whether 
on an exchange, in an 
over-the-counter market or otherwise, the 
following: 
(a) money market 
instruments (including 
cheques, bills, MT: Subsectors (v) and (vi)
 
  None. 
  Subsector (xv)  
 Unbound, except for the provision of financial 
information by international providers. 
PL:  Unbound, except for: 
  Subsector (xv)     
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certificates of deposits) 
(b) foreign exchange (c) derivative products 
including, but not 
limited to, futures and options 
(d) exchange rate and 
interest rate instruments, including 
products such as swaps, 
forward rate agreements 
(e) transferable securities 
(f) other negotiable 
instruments and financial assets, 
including bullion 
 CY: Committed only for (x) (b) 
and (e). 
MT: Not committed. 
PL: Only (x) (e) is committed. 
   Requirement to use the public 
telecommunication network, or the network of other authorised operator, in the case of cross-
border provision of these services. 
SI: None for subsector (xv) and (xvi).  Unbound except accepting credits 
(borrowing of all types), and accepting 
guarantees and commitments from foreign credit institutions by domestic legal entities 
and sole proprietors. (Remark: consumer 
credits shall be free upon the adoption of the new Foreign Exchange Law). 
 All above mentioned credit arrangements 
must be registered with the Bank of Slovenia. (Remark: this provision shall be 
abolished upon the adoption of the new Law 
on Banking.) 
 Foreign persons can only offer foreign 
securities through domestic banks and stock 
broking company. Members of the Slovenian 
Stock Exchange must be incorporated in the 
Republic of Slovenia. 
(xi) Participation in issues 
of all kinds of securities, including 
underwriting and 
placement as agent (whether publicly or 
privately) and provision 
of services related to 
such issues 
 CY: Not committed. 
MT: Not committed. 
PL: Excluding participation in 2) 
CY: Subsectors (v) to (ix) and (x) (b)
 
 Unbound-Residents of Cyprus require 
permission from the Central Bank in 
conformity with the Exchange Control Law for borrowing in foreign currency or abroad, 
for placing funds abroad or for obtaining 
banking services that require export of funds. 
 Subsector (x) (e)
 
 None except as indicated in the horizontal 
section. 2) 
CY: Unbound, except for:  Subsector (x) (e)
 
 None except as indicated in the horizontal 
section. 
EE, LV, LT, SI: 
None. 
MT: Subsectors (v) and (vi)  
  None. 
  Subsector (xv)    
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issues of Treasury papers. 
SI: Excluding participation in 
issues of Treasury bonds. 
 
 (xii) Money broking 
 
CY: Not committed. 
MT: Not committed. 
PL: Not committed. 
 
 
 EE, LV, LT: 
None. MT: Subsectors (v) and (vi)
 
  None 
  Subsector (xv)  
 Unbound, except for the provision of financial 
information by international providers. 
PL:  Unbound, except for:   Subsector (xv)
 
  Requirement to use the public 
telecommunication network, or the network of other authorised operator, in the case of 
consumption abroad of these services.  Unbound, except for the provision of financial 
information by international providers. 
PL: Unbound, except for: 
 Subsector (xv)
 
 None. 
(xiii) Asset management, 
such as cash or portfolio management, 
all forms of collective 
investment management, pension 
fund management, 
custodial, depository and trust services 
 
CY: Not committed. 
MT: Not committed. 
PL: Only portfolio management 
services. 
SI: Excluding pension fund 
management. 
 
 
(xiv) Settlement and clearing SI: None for subsectors (xv) and (xvi). 
 Unbound except accepting credits 
(borrowing of all types), and accepting 
guarantees and commitments from foreign 
credit institutions by domestic legal entities and sole proprietors. (Remark: consumer 
credits shall be free upon the adoption of the 
new Foreign Exchange Law). 
 All above mentioned credit arrangements 
must be registered with the Bank of 
Slovenia. (Remark: this provision shall be abolished upon the adoption of the new Law 
on Banking.) 
 Legal entities established in the Republic of 
Slovenia can be depositories of the assets of 
Investments Funds.    
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services for financial 
assets, including securities, derivative 
products, and other 
negotiable instruments  
 
CY: Not committed. 
MT: Not committed. PL: Not committed. 
 
  
(xv) Provision and transfer 
of financial 
information, and financial data 
processing and related 
software by suppliers of other financial services 
 
CY: Not committed.  
 
(xvi) Advisory, 
intermediation and 
other auxiliary financial 
services on all the activities listed in 
subparagraphs (v) 
through (xv), including 
credit reference and 
analysis, investment and portfolio research 
and advice, advice on 
acquisitions and on corporate restructuring 
and strategy 3) 
EE, LV: 
- The establishment of a specialised 
management company is required to perform 
the activities of management of unit trusts 
and investment companies (Articles 6 and 13 of UCITS Directive, 85/611/EEC). 
- Only firms having their registered office in 
the Community can act as depositories of the assets of investment funds (Articles 8.1 and 
15.1 of the UCITS Directive, 85/611/EEC). 
CY: Subsectors (v) to (ix) and (x) (b)
 
 For new banks the following requirements 
apply: 
 (a) A licence is required from the Central 
Bank for the carrying out of banking 
business. The Central Bank in granting a 
licence may apply an economic needs test. 
 (b) Branches of foreign banks must be 
registered in Cyprus under the Companies Law and licensed under the Banking Law. 3) 
CY: Subsectors (v) to (ix) and (x) (b)
 
 None once established and licensed.  Subsector (x) (e)
 
 A brokerage firm may only be registered as a 
member of the Cyprus Stock Exchange if it has been established and registered in accordance 
with the Companies Law of Cyprus. 
EE, LV, LT, PL, SI: None. MT: Unbound, except for: 
 Subsectors (v), (vi) and (xv)
 
 None.   
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CY: Not committed. 
MT: Not committed. 
PL: Advisory and other 
auxiliary financial services only in relation to the 
activities committed for 
Poland. 
  Subsector (x) (e)
 
 Only members (brokers) of the Cyprus Stock 
Exchange can undertake business pertaining 
to securities brokerage in Cyprus. Firms 
acting as brokers must only employ individuals who can act as brokers provided 
that they are appropriately licensed. Banks 
and Insurance companies may not undertake brokerage business. However their subsidiary 
brokerage firms may do so. 
SI: Excluding advisory, 
intermediation and other auxiliary financial services 
related to participation in 
issues of Treasury and to pension fund management. LV: Subsector (xi)
 
  The Bank of Latvia (Central Bank) is a 
financial agent of the government in the T-
bills market. 
  Subsector (xiii)  
 Pension fund management is provided by 
State monopoly.   
 LT:  None, except as indicated in horizontal part of 
section “Banking and Other Financial 
Services”, and for:   
   Subsector (vii)  
 Financial leasing can be  reserved for special 
financial institutions (such as banks and 
insurance companies). None as of 1 January 2001, except as indicated in horizontal part of 
section “Banking and Other Financial 
Services”.   
   Subsector (xiii)  
 Establishment only as Public Stock 
Corporations (AB) and Close Corporations 
(UAB) which should be founded in closed 
manner (when all initially issued stock are acquired by incorporat ors). For the purpose 
of asset management, the establishment of a    
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specialised management company is 
required. Only firms having their registered office in Lithuania can act as the depositories 
of the assets. As indicat ed in horizontal part 
of section “Banking and Other Financial Services”. 
 MT: Unbound, except for: 
 Subsectors (v) and (vi)  
 Foreign-owned credit and other financial 
institutions may operate either in the form of a 
branch or a local subsidiary. Authorisation 
may be made subject to economic needs test.   
 PL: Subsectors (v), (vi), (viii) and (ix) (excluding 
guarantees and commitments of the State 
Treasury)  
 Establishment of a bank only in a form of 
joint-stock company. System of permits in 
relation to establishment of all banks based on prudential grounds. After 1 January 1999 or 
the date of entry into force of the Fifth 
Protocol, whichever is later, market access through licensed branches will be allowed. 
Nationality requirement for some – at least 
one – of the bank executives.   
  Subsectors (x) (e), (xi) (excluding 
participation in issues of Treasury papers), 
(xiii) (only portfolio management services) 
and (xvi) (advisory and other auxiliary 
financial services only in relation to the 
activities committed for Poland.)  
 Establishment, after obtaining a licence, only 
in a form of joint-stock company or a branch of foreign legal entity providing securities 
services.    
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  Subsector (xv)  
 Requirement to use the public 
telecommunication network, or the network of 
other authorised operator, in the case of cross-
border provision and/or consumption abroad of these services.   
 SI: None for subsectors (xv) and (xvi).   
  Establishment of all types of banks are 
subject to a licence of the Bank of Slovenia.   
  Foreign persons may become shareholders of 
banks or acquire additional shares of banks 
only subject to prior approval of the Bank of Slovenia. (Remark: this provision shall be 
abolished upon the adoption of the new Law 
on Banking.)   
  Under license of the Bank of Slovenia, 
banks, subsidiaries and branches of foreign 
banks can be permitted to provide all or limited banking services, depending on the 
amount of the capital.   
  When considering issuing a licence to a bank 
to set up as a wholly-owned or with a 
majority of foreign investors or approval of 
acquiring additional shares of banks; the Bank of Slovenia shall take into account the 
following guidelines
212: 
 - the existence of investors from different 
countries; 
 - the opinion of the foreign institution in   
                                                      
212 Besides the amount of the capital the Bank of Slovenia shall, when considering issuing an unlimited or a limited banking licen ce also take into account the following 
guidelines (for both domestic and foreign applicants) 
- the national-economic preferences for certain banking activities; 
- the existing regional coverage of the Republic of Slovenia by banks; - the actual bank's performance of activities compared to those stipulated by the existing licence. 
(Remark:  this provision shall be abolished upon the adoption of the new Law on Banking.)  
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change of banking supervision.  
  (Remark: this provision shall be 
abolished on the adoption of the new Law 
on Banking.) 
  Unbound in relation to foreign participation 
in banks under privatisation.   
  Branches of foreign banks must be 
incorporated in the Republic of Slovenia and 
have legal personality. 
 (Remark: this provision shall be abolished 
upon the adoption of the new Law on 
Banking.)Unbound with respect to all types of mortgage banks, savings and loans 
institutions.   
  Unbound with respect to establishment of 
private pension funds (non-compulsory 
pension funds).   
  Management Companies are commercial 
companies established solely for the purpose 
of managing investment funds.   
  Foreign persons may directly or indirectly 
acquire a maximum up to 20 per cent of 
shares or voting rights of management 
companies; for a larger percentage an approval of the Securities Market Agency is 
required.   
  An Authorised (privatisation) Investment 
Company is an investment company 
established solely for the purpose of 
gathering the ownership certificates 
(vouchers) and the purcha se of shares issued 
in accordance with regu lations on ownership 
transformation. An Authorised Management 
Company is established solely for the 
purpose of managing the authorised    
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investment companies. 
  Foreign persons may directly or indirectly 
acquire a maximum up to 10 per cent of 
shares or voting rights of Authorised (privatisation) Management Companies; for 
a larger percentage an approval of the 
Securities Market Agency is required with the consent of the Ministry of Economic 
Relations and Development.   
  Investments of the Investments Funds into 
securities of foreign issuers are limited to 10 
per cent of the investments of the Investments Funds. Such securities shall be 
listed on those stock exchanges previously 
determined by the Securities Market Agency.   
  Foreign persons may become shareholders or 
partners in a Stock Broking Company up to 
24% of the capital of the Stock Broking Company by prior approv al of the Securities 
Market Agency. (Remark: this provision 
shall be abolished upon the adoption of the new Law on Securities Market.)   
  Securities of a foreign issuer which have not 
yet been offered in the territory of the 
Republic of Slovenia may only be offered by 
a Stock Broking Company or a bank licensed 
to carry out such transactions. Prior to launching the offer the Stock Broking 
Company or a bank shall obtain the 
permission of Securities Market Agency.   
  The request for this permission to offer 
securities of a foreign issuer in the Republic of Slovenia shall be accompanied by draft 
prospectus, documentation that the guarantor 
of the issue of securities of the foreign issuer is a bank or a stock broking company, except    
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in the case of the issue of shares of a foreign 
issuer. 
 4) 
ICT and BV  
CY: Subsectors (v) to (ix) and (x) (b):  Unbound 
except as indicated in the horizontal section . 
 Subsector (x) (e):   Individuals, whether 
acting alone as brokers or employed by 
broker firms as brokers, are required to meet 
the licensing criteria for this purpose. 
EE, LT, MT, SI: Unbound except as indicated in 
the horizontal section. 
LV: Unbound except as indicated in the 
horizontal section an d in the horizontal 
section of the sector “Banking and Other Financial Services”. 
PL: Subsectors (v), (vi), (viii) and (ix)
: Unbound 
except as indicated in the horizontal section. Nationality requirement for some – at least 
one – of the bank executives. 
 Subsectors (x) (e) , (xi), (xiii), (xv), (xvi):
 
Unbound except as indicated in the 
horizontal section. 
CSS 
EE, LV, LT, MT, PL, SI: Unbound. 
CY: Subsectors (v) to (ix) and (x) (b):  Unbound  
 Subsector (x) (e):   Unbound. Individuals, 
whether acting alone as brokers or employed 
by broker firms as brokers, are required to 
meet the licensing criteria for this purpose. 
 4) 
ICT and BV  
CY: Subsectors (v) to (ix) and (x) (b): Unbound 
except as indicated in the horizontal section. For 
bank foreign employees residence and work permit required. 
 Subsector (x) (e):
  Unbound 
EE, LT, MT, SI: Unbound except as indicated in 
the horizontal section. 
LV: None except as indi cated in the horizontal 
section and in the horizontal section of the 
sector “Banking and Other Financial Services”. 
PL: None.  
 
  
 
 CSS
 
LT, MT, PL, SI: Unbound. 
EE: Unbound, except as provided in the horizontal 
section 
LV: None except as indicated  in the horizontal section 
and in the horizontal section of the sector “Banking and Other Financial Services”. 
CY: Subsectors (v) to (ix) and (x) (b):
 Unbound.   
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For bank foreign employees residence and work 
permit required. 
 Subsector (x) (e):   Unbound 
 
    
8. HEALTH SERVICES 
AND SOCIAL SERVICES    
A. Hospital Services  
 (all Member States 
except LV, PL and SI: 
CPC 9311.  
 LV,  PL and SI: only 
Private hospital and 
sanatorium services-
CPC 9311) 1) All Member States except HU: Unbound 
 HU: None 
2) All Member States except CY, CZ, FI,  MT, SE, 
SK: None 
 CY, CZ, FI, MT, SE, SK: Unbound 
  1) All Member States except HU: Unbound  
 HU: None 
2) All Member States except CY, CZ, FI, MT, SE, 
SK, SI: None 
 CY, CZ, FI, MT, SE, SK: Unbound 
 SI:  Subject to authorization by Institute for Health 
Insurance of the Republic of Slovenia ("Zavod za zdravstveno zavarovanje").  
  
3) All Member States except AT, BE, CY,  CZ, 
ES, FR, FI, IT, LU, MT, LT, LV, NL, PT, PL, 
SE, SI, SK: None 
 CY, CZ, FI, MT, SE, SK: Unbound.  AT: Limitation of the number of beds;  
authorization required according to the national 
health-service plan is based on the criteria of need;  when authorizing the establishment of 
hospitals due consideration on a case-by-case 
basis is taken of the density of population, existing facilities, traffic infrastructure, 
topographical conditions  and the distance 
between hospitals 
.  
3) All Member States except CY, CZ, EE, FI, LT, 
MT, PL, SE, SI, SK: None 
 CY, CZ, FI, MT, SE, SK: Unbound. 
 EE: None except professionals trained outside 
Estonia are required to present a certificate of 
auxiliary training courses of Tartu University. This 
requirement also applies to Estonian nationals trained abroad. 
 LT: None, except foreign private establishment and 
their consumers may not be entitled to receive financial support from public resources, including 
usage of public medical insurance funds. 
   
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  BE:  The number of beds and use of heavy 
medical equipment is limited on the basis of a 
health plan.  The needs test is in function of the degree of specialization, their capacity and 
equipment.  The criteria  are fixed, arithmetical 
rules or formulae designed to calculate the needs in function of the population, age scale, 
death rate and geographical spread 
 ES:  Prior authorization is required by the 
"Comunidades Autónomas" based on an 
economic needs test taking into account the population and already existing healthservices 
in the given health regions. 
 FR, IT, LU:  The number of beds authorized is 
limited by a health services plan established on 
the basis of needs. 
 FR, IT, LU, PT:  Equipment of heavy material 
is limited by a health services plan established 
on the basis of needs.  PL: Foreign private establishment and their service 
consumers may not be entitled to receive financial 
support from public resources. 
 SI: Foreign private establishment and their service 
consumers may not be entitled to receive financial 
support from public resources including usage of public medical insurance programmes.  
  IT:  Private health and sanitary services need 
authorization by local health authorities.  
Criteria are based on a ratio in function of 
population.  
 NL:  Quantitative economic needs test fixed by 
a health plan allowing for a maximum number 
of beds related to the population of each health region.   
  LV: The head, or his deputy, of the health 
facility should be qualified as a medical doctor. 
All the limitations pertaining to medical, and 
dental services, as well as services of midwives and nurses are applicable. Private hospital 
services need authorization by local health 
authorities. The number of beds and use of    
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heavy medical equipment is based on the needs 
of population, age scale and death rate. 
  LT: None, except authorization by health 
authorities is required which is based on a health services plan established in function of 
needs, taking into account the population and 
already existing health services. 
 PL: Head, or his deputy, of the health facility 
should meet qualifications of medical doctor. 
All the limitations pertaining to medical, and 
dental services, as well as services of midwives, 
nurses are applicable. 
 SI: Authorization by health authorities; when 
authorizing the establishment of hospitals due 
consideration on a case-by-case basis is taken of the density of population, existing facilities, 
transport infrastructure, specialization and the 
distance between hospitals. Entry into public Health network is subject to concession from 
Institute for Health Insu rance of the Republic of 
Slovenia.   
 4) ICT and BV :  
 All Member States except CY, CZ, FI, MT, SE, 
SK:  Unbound except as indicated in the horizontal section and subject to the following 
specific limitations: 
  EL:  Condition of nationality for public 
 hospitals. 
  FR:  Access to management functions is 
 subject to prior authorization.  In granting 
 the authorization conditions such as 
 professional experience and skills,  availability of local managers and degree 
 of specialization required, are taken into 
 consideration. 4) ICT and BV
:  
 All Member States except CY, CZ, FI, LV, MT, 
PL, SE, SK: Unbound except as indicated in the horizontal section : 
 LV, PL: None 
 CY, CZ, FI, MT, SE, SK: Unbound.   
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  LV: The head, or his deputy, of the health 
 facility should be qualified as a medical  doctor. All the limitations pertaining to 
 medical, and dental services, as well as 
 services of midwives and nurses are  applicable. 
  PL: Head, or his deputy, of the health 
 facility should meet qualifications of  medical doctor. All the limitations 
 pertaining to medical, and dental services, 
 as well as services of midwives, nurses are  applicable. 
 
 CY, CZ, FI, MT, SE, SK: Unbound. 
  CSS :  
  
 All Member States:  Unbound 
   CSS :  
  
 All Member States except EE, LV:  Unbound 
   EE:  Unbound except as indicated in the   
  horizontal section 
  LV: None  
    
B. Other human health services  
(AT and SI: provided 
though residential health facilities like health 
resort hotels and 
therapeutic bath services 
- CPC 93193.  
 EE: CPC 9319 other 
than 93191)  1)  All Member States except HU: Unbound 
 HU: None 
 
2) 3) All Member States except AT, EE ,HU, SI: 
Unbound 
 AT, EE, HU, SI: None 
 
 1) All Member States except HU: Unbound 
 HU: None 
 
2) All Member States except AT, EE ,HU, SI: 
Unbound 
 AT, EE, HU, SI: None 
 
  
  3)  All Member States except AT, EE ,HU, SI:   
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4) ICT and BV
  
 All Member States except AT, EE, HU, SI:  
Unbound. 
 AT, EE, HU, SI: Unbound except as indicated 
in the horizontal section Unbound 
 AT, HU, SI: None  EE: None except professionals trained outside 
Estonia are required to present a certificate of 
auxiliary training courses of Tartu University. This requirement also applies to Estonian nationals 
trained abroad. 
 4)  ICT and BV
:  
 All Member States except AT, EE, HU, SI:  
Unbound. 
 AT, EE, HU, SI: Unbound except as indicated in 
the horizontal section 
  CSS :  
 All Member States:  Unbound   CSS
:  
 All Member States except EE:  Unbound 
  
 EE:  Unbound except as indicated in the   
  horizontal section  
    
C. Social Services  
 (All Member States 
except AT, EE, LT and 
LV: Only Convalescent 
and Rest Houses, Old People's Homes.  
 AT and EE:  all CPC 
933.  
 LT: only privately 
funded-part of CPC 933) 1) All Member States except LT and LV: 
Unbound 
 LT, LV: None 
 
2) All Member States except CZ, FI, HU, MT, PL, 
SE, SI, SK: None 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 
 3) All Member States except CZ, FR, FI, HU, MT, 
PL, SE, SI, SK: None 
 FR:  Provision of services is permitted by the 1) All Member States except LT and LV: Unbound 
 LT, LV: None  
2) All Member States except CZ, FI, HU, MT, PL, 
SE, SI, SK: None 
 CZ, FI, HU, MT, PL,, SE, SI, SK: Unbound 
 
3)  All Member States except CZ, EE, FI, HU, MT, 
PL, SE, SI, SK: None 
 EE: None except professionals trained outside 
Estonia are required to present a certificate of 
auxiliary training courses of Tartu University. This   
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competent authorities according to local needs. 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound  requirement also applies to Estonian nationals 
trained abroad. 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 
 4) ICT and BV :  
 All Member States except CZ, FI, HU, MT, PL,  
SE, SI, SK:  Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
  AT: commercial presence required 
  FR:  Access to management function is 
 subject to prior authorisation.  In granting 
 the authorisation conditions such as  professional experience and skills, 
 availability of local managers and degree 
 of specialisation required, are taken into  consideration. 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 4) ICT and BV
:  
 All Member States except CZ, FI, HU, LV, MT, 
PL, SE, SI, SK: Unbound except as indicated in 
the horizontal section : 
 LV: None 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound.  
  CSS :  
 All Member States:  Unbound 
  CSS :  
 All Member States except EE, LV:  Unbound 
  
 EE:  Unbound except as indicated in the  
  horizontal section 
 
 LV: None  
    
D. Other (health related services) 1) All Member States except HU: Unbound  
 HU: None  2) All Member States except EE, HU: Unbound  
 EE, HU: None  
3) All Member States except EE, HU: Unbound  1) All Member States except HU: Unbound  
 HU: None  2) All Member States except EE, HU: Unbound  
 EE, HU: None  
3) All Member States except EE, HU: Unbound  
 EE: None except professionals trained outside   
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 EE, HU: None  
  
 
4) ICT and BV
  
 All Member States except HU:  Unbound   
 HU: Unbound except as indicated in the 
horizontal section Estonia are required to present a certificate of 
auxiliary training courses of Tartu University. This requirement also applies to Estonian nationals 
trained abroad. 
 HU: None  4) ICT and BV
:  
 All Member States except HU: Unbound   
 HU: Unbound except as indicated in the horizontal 
section 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except EE: Unbound 
 EE: Unbound except as indicated in the   
 horizontal section.   
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9. TOURISM AND 
TRAVEL RELATED 
SERVICES    
A. Hotels, Restaurants 
 and Catering  (CPC 641, 
 642, 643) 
 (excluding catering in 
transport services sector 
except in AT, HU, FI, 
SE) 
 (CZ, PL: Hotels and 
Restaurants CPC 641 – 
642) 1)  All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SI, SK: Unbound except 
for catering: None 
 EE, FI, HU: None 
 AT, CY, CZ, LV, LT, MT, PL, SK, SI: 
Unbound  
2) All Member States except CY: None 
 CY: Unbound 3) All Member States except CY, ES, EL, IT, LT, 
PT, SI: None 
 ES, EL, PT:  Authorization can be denied in 
order to protect areas of particular historic and 
artistic interest.  
 IT: Economics needs tests applied on a national 
treatment basis on bars, cafes and restaurants. 
The economics needs test, when applied, sets a 
limit on the number of service providers. Main criteria: the number of and impact on existing 
service providers, population density, 
geographic spread, impact on traffic conditions and creation of new employment. 
 LT: Limitations on access to establish a 
commercial presence in environmental protected zones 
 SI:  None other than location in the protected 
areas of particular historic and artistic interest 
and within national or landscape parks is 
subject to authorization which can be denied. 1)  All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK: Unbound 
except for catering: None 
 EE, FI, HU, SE: None 
 AT, CY, CZ, LV, LT, MT, PL, SK, SI: Unbound 
2) All Member States except CY: None 
 CY: Unbound 
3) All Member States except CY: None  CY: Unbound 
   
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 CY: Unbound 
 4) ICT and BV :  
 All Member States except CY, MT:  Unbound 
except as indicated in the horizontal section and subject to the following specific limitations: 
  FR: Cafés and bars: condition of 
nationality. 
 CY, MT: Unbound 4) ICT and BV
:  
 All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal section  
 FI, LV, PL:  None   
 CY, MT:  Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except EE, LV:  Unbound 
  
 EE:  Unbound except as indicated in the   
  horizontal section 
 
 LV: None 
  
B. Travel Agencies and 
Tour Operators Services  
(All Member States 
except CZ, HU,LT, LV, 
MT, PL, SI, SK:  including tour 
managers) (CPC 7471) 
  1) All Member States except CY, CZ, HU, MT, 
PL, SE, SI, SK: None 
 CY, CZ, HU, MT, SK: Unbound  
 PL, SI: Commercial presence required  
 SE: Requirement of establishment.  2) All Member States except CY, PL: None 
 PL: Commercial presence required  
 CY: Unbound 3) All Member States except BE, CY, FI, IT, PT, 
SE: None 
 BE: Authorization for non-EC incorporated 
companies to act as travel agencies is possible 
only if the company has a permanent base in 
Belgium  (siège d'opérations permanent) and if 
the person directing the daily operations (or the 1) All Member States except CY, CZ, MT, PL, SI, 
SK: None 
 CY, CZ, MT, SK: Unbound 
 PL, SI: Commercial presence required  
 2) All Member States except CY, PL: None 
 PL: Commercial presence required  
 CY: Unbound 3) All Member States except CY: None 
 CY: Unbound   
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person asking for the authorization) is an EC 
national.  
  
  FI: Licence of the National Consumer 
Administration is required.  Licence may 
be granted only to Finnish citizens and 
Finnish registered organizations. 
 IT: Economic needs test. 
 PT: Requirement of constitution of a 
commercial company having its corporate 
base in Portugal. 
 SE: Requirement of establishment.  CY:  Unbound   
 4) ICT and BV :  
 All Member States except CY:  Unbound 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
  EL: Access limited to two persons per 
 entity. 
  FI: Licence of the National 
 Consumer Administration is required.   Licence may be granted only to Finnish 
 citizens and Finnish registered 
 organizations. 
  SI: Commercial presence required 
 CY, :  Unbound  4) ICT and BV
:  
 All Member States except CY, FI, LV, , PL: 
Unbound except as indicated in the horizontal 
section, and subject to the following specific 
limitations: 
    SI: Commercial presence required 
 FI, LV, PL: None 
 CY:  Unbound   
  CSS :  
 All Member States except AT, BE, DE, DK, FI, 
IT, IE, SE:  Unbound. 
 AT, BE, DE, DK, IT, FI, IE, SE: Unbound 
except as indicated in the horizontal section and  CSS :  
 All Member States except CY, CZ,  HU, LT, LV, 
MT, PL, SI, SK:  Unbound except as indicated in 
the horizontal section 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound   
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subject to the following specific limitations:  LV: None 
   AT, BE, DE, DK, FI, IT, IE, SE:  
Unbound except for tour managers 
(persons whose function is to accompany a tour group of a minimum of 10 persons, 
without acting as guides in specific 
locations) where for AT, BE, DE, DK, IT, IE, SE:  professional certificate and three 
years' professional experience.  
  IT: Compliance with an economic needs 
test is required   
    
C. Tourist Guides Services  
(CPC 7472) 1) All Member States except AT, CY, CZ, HU, IT, 
LT, MT, PL, PT, SK, SI: None 
 AT, CY, CZ, HU, IT, LT, MT, PL, PT, SK, SI:  
Unbound. 
2) All Member States except CY, HU, LT, MT, 
PL, SI None 
 CY, HU, LT, MT, PL, SI: Unbound 
3) All Member States except CY, HU, LT, MT, 
PL, SI: None 
 CY, HU, LT, MT, PL, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, LT, 
MT, PL, SI, SK:  Unbound except as indicated 
in the horizontal section and subject to the 
following specific limitations: 
  ES, IT: The right to exercise the profession 
is  reserved for the local organisations of 
 tourist guides. 
  EL, ES, FR, IT, PT:  Access to the activity 
is  subject to condition of nationality. 1) All Member States except AT, CY, CZ, HU, LT, 
MT, PL, SK, SI: None 
 AT, CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 2) All Member States except CY, HU, LT, MT, PL, 
SI: None 
 CY, HU, LT, MT, PL, SI: Unbound 3) All Member States except CY, HU, LT, MT, PL, 
SI: None 
 CY, HU, LT, MT, PL, SI: Unbound 4) ICT and BV
:  
 All Member States except CY, CZ, FI, LV, LT, 
MT, PL, SI, SK: Unbound except as indicated in the horizontal section  
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound  
 FI, LV: None    
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 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
  CSS :  
 All Member States:  Unbound  CSS :  
 
 All Member States except EE, LV:  Unbound  
 EE:  Unbound except as indicated in the  
  horizontal section 
 LV: None 
  
D. Other  1) All Member States except LV: Unbound 
 LV: None 
 2) All Member States except LV: Unbound 
 LV: None 
 3) All Member States except LV: Unbound 
 LV: None 
 4) ICT and BV
; 
 All Member States except LV: Unbound  
 LV: Unbound, except as indicated in the 
horizontal section 1) All Member States except LV: Unbound 
 LV: None 
 2) All Member States except LV: Unbound 
 LV: None 
 3) All Member States except LV: Unbound 
 LV: None 
 4) ICT and BV
 
 All Member States except LV: Unbound 
 LV: None  
  
  CSS  
 All Member States: Unbound 
  
  CSS  
 All Member States except LV:  Unbound 
 LV: None 
  
    
10. RECREATIONAL, 
CULTURAL AND 
SPORTING SERVICES 
(other than Audio-visual     
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Services) 
A. Entertainment Services  
 (including Theatre, Live 
Bands and Circus Services)(CPC 9619) 
 EE: only includes (a) 
CPC 9619 except CPC 96199, and (b) cinema 
theatre services (part of 
CPC 96199) 
 LV: only includes 
cinema theatre operation services (part of CPC 
96199) 1) All Member States except AT, SE: Unbound 
 AT, SE: None  
2) All Member States except CY, CZ , FI, LT, 
MT, PL, SI, SK:  None 
 CY, CZ , FI, MT, PL, SI, SK: Unbound 
 LT: Unbound except for cinema theatre   
 operation services (part of CPC 96199) 
3) All Member States except CY, CZ, EE, FI, LT, 
MT, PL, SI, SK: None. 
 CY, CZ, FI, MT, PL, SI, SK: Unbound 
 EE: Unbound except for cinema theatre 
 operation services (part of CPC 96199)  
 LT:  None, except prohibition  to establish and 
 maintain gambling houses, to organise  gambling games
213.  1)  All Member States except AT, HU, SE: Unbound 
 AT, HU, SE: None  
2) All Member States except CY, CZ, EE, FI, LT, 
LV, MT, PL, SI, SK: None 
  EE: Unbound for cinema theatre operation 
  services (part of CPC 96199) 
  CY, CZ, FI, LV, LT, MT, PL, SI, SK: Unbound 
3) All Member States except CY, CZ, EE, FR, FI, 
IT, LT, LV, MT, PL, SE, SI, SK: None  
  CY, CZ, FI, MT,  PL, SI, SK: Unbound.  
 EE:  Unbound except for cinema theatre operation 
   services (part of CPC 96199).  For 
cinema    theatre operation 
services (part of CPC    96199): None except for access to   
  subsidies, Unbound. 
 FR, IT: Unbound for subsidies and any other 
   forms of direct and indirect support.  
   LV:  None except for access to subsidies: 
Unbound. 
 LT: None, except: 
  (a) as indicated under market access (also 
exception indicated in Part I regarding prohibition of foreign investments to 
lotteries) and  
  (b) Unbound for subsidies as regards 
cinema operation theatre  (part of CPC 
96199)  
                                                      
213 Law on Enterprises; supplement 1995  
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 SE:  Targeted financial support to specific local, 
regional or national activities. 
 4) ICT and BV :  
 All Member States except CY, CZ, FI, MT, PL, 
SI, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
  
  FR: Access to management functions is  
 subject to  authorisation by the competent 
 authorities. Condition of nationality for 
 managers of entertainment enterprise if  authorisation for more than two years is 
 required. 
    IT: Economic needs test. 
 
 CY, CZ, FI, MT, PL, SI, SK: Unbound  4) ICT and BV
:  
 All Member States except CY, CZ, EE, FI, LT, 
LV, MT, PL, SI, SK: Unbo und except as indicated 
in the horizontal section. 
    CY, CZ, FI, MT, PL, SI, SK: Unbound  
 
 LV: None. 
 
 EE, LT: Unbound except as indicated in the 
horizontal section. None for cinema theatre 
operation services (part of CPC 96199). 
   
  CSS :  
 All Member States except AT, FR:  Unbound   AT, FR: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations:  
  AT: Access is limited to persons whose 
 main professional activity is in the field of 
 fine arts, deriving the major part of their  income from that activity.  such persons 
 shall not exercise any other commercial 
 activity in Austria.  CSS
:  
 All Member States except CY, CZ, EE, HU, LT, 
LV, MT, PL, SI, SK:  Unbound except as 
indicated in the horizontal section 
 CY, CZ, HU, MT, LT, PL, SI, SK: Unbound  EE: Unbound except as indicated in the horizontal 
section. None for cinema theatre operation 
services (part of CPC 96199). 
 LV: None  
  FR: - The artists have obtained an 
employment contract from an authorised entertainment enterprise. 
  - The work permit is delivered for a 
period not exceedi ng nine months 
renewable for a duration of three    
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months. 
  - Compliance with an Economic Need 
Test is required. 
   The entertainmen t enterprise must 
pay a tax to the International Migration Office. 
    
B. News and Press Agency 
Services  (CPC 962) 1) All Member States except CY, CZ, EE, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, HU, LT, MT, PL, SI, SK: 
Unbound 
 2) All Member States except CY, CZ, HU, LT, 
 MT, PL, SI, SK: None 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 3) All Member States except CY, CZ, EE, FR, IT, 
HU, LT, MT, PT, PL, SI, SK: None  
 FR:  Foreign participation in companies 
publishing publications in the French language 
may not exceed 20 per cent of the capital or of 
voting rights in the company.  Press agencies: Unbound. 
 IT:  Special anti-concentration rules operate in 
the daily press and broadcasting sectors, specific limits are fi xed to multimedia 
ownership. Foreign companies may not control 
publishing or broadcasting companies: foreign equity participation limited to 49 per cent. 
  1)  All Member States except CY, CZ, EE, HU, LT, 
MT, PL, SE, SI, SK: None 
 SE: Residency requirements for publisher and 
owner of publishing or printing company. 
 CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound 2) All Member States except CY, CZ, HU, LT , MT, 
PL, SI, SK: None 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 3)  All Member States except CY, CZ, EE, HU, LT, 
MT, PL,  SE, SI, SK: None 
 SE: Residency requirements for publisher and 
owner of publishing or printing company. 
 CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound  
  
  PT: Foreign participation, whether by natural or 
juridical persons, in the capital of publishing 
companies, including newspapers, is limited to  
   
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10 per cent, without voting rights.  News 
companies, incorporated in Portugal in juridical form of "Sociedade Anónima", must have the 
social capital in the form of nominal stock.  
CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound  
4) ICT and BV
:  
 All Member States except CY, CZ, HU, LT, 
PL, SI, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
  PT:  Nationality requirement for 
 administrators and managers. 
 CY, CZ, HU, LT, MT, PL, SI, SK:  Unbound  
  
 
 4) ICT and BV
:  
 All Member States except CY, CZ, FI, HU, LT, 
LV, MT, PL, SI, SK: Unbound except as indicated in  the horizontal section  and subject 
to the  following limitations: 
   SE: Residency requirements for publisher 
   and owner of publishing or printing 
   company.  
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound   FI, LV: None 
  CSS : 
 All Member States:  Unbound  CSS :  
 All Member States except EE, LV:  Unbound 
   EE:  Unbound except as indicated in the  
  horizontal section 
 LV: None 
   
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C. Libraries, archives, 
museums and other 
cultural services  
(CPC 963) 1)  All Member States except AT: Unbound 
 AT:  None 2)  All Member States except AT, EE: Unbound 
 AT, EE:  None 
3) All Member States except AT, LT: Unbound  AT: None 
 LT:  Licenses for researching, reservation and 
 restoration of the immovable cultural  values, for preparation of the conditions, 
 programmes and projects of such works, 
 for  preservation and restoration of  movable cultural values are necessary. 
4) ICT and BV
:  
 All Member States except in AT, EE: Unbound  AT, EE: Unbound except as indicated in the 
horizontal section 1)  All Member States except AT: Unbound 
 AT: None 2)  All Member States except AT, EE: Unbound 
 AT, EE: None 
3) All Member States except AT, LT: Unbound    AT:  None  
  LT: None except as under market access. 
  
 
4) ICT and BV
:  
 All Member States except in AT, EE, LT: 
Unbound 
 AT, EE, LT: Unbound except as indicated in the 
horizontal section  
  CSS :  
 All Member States:  Unbound 
 
  CSS :  
 All Member States except EE: Unbound 
   EE:  Unbound except as indicated in the  
 horizontal section 
  
D. Sporting and Other 
Recreational Services  
 (All Member States 
except AT, FI, HU, LT  
SE and SI: CPC 9641, 
96491, excluding gambling and betting 
services.  
 AT: CPC 964 excluding 1) All Member States except for CY, CZ, EE, LV, 
MT, PL, SK: None 
 CY, CZ, EE, LV, MT, PL, SK: Unbound 2) All Member States except CZ, LV, MT, PL, 
SK: None 
 CZ, LV, MT, PL, SK: Unbound 3) All Member States except CY, CZ, EE, LV, 1) All Member States except for CY, CZ, EE, LV, 
MT, PL, SK: None  
 CY, CZ, EE, LV, MT, PL, SK: Unbound 2) All Member States except CZ, LV, MT, PL, SK: 
None 
 CZ, LV, MT, PL, SK: Unbound 3) All Member States except CY, CZ, EE, LV, MT,   
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ski school services and 
mountain guide services, gambling and betting 
services. 
 FI: CPC 964, except as 
regards i.e. gambling, 
coin machines and like 
activities.  
 LT: (CPC 964) (except 
CPC 96492 – gambling 
and betting services) 
 SE: CPC 964 except for 
gambling activities.  
 SI: CPC 9641, 96491, 
other than ski school 
services, ski and 
mountain guide services, gambling and betting 
services) MT, PL, SK: None 
 CY, CZ, EE, LV, MT, PL, SK: Unbound 4) ICT and BV
:  
 All Member Stated except CY, CZ, LV, MT, 
PL, SK: Unbound except as indicated in the horizontal section and subject to the following 
specific limitations: 
  IT:  Economic needs test.  CY, CZ, LV, MT, PL, SK: Unbound PL, SE, SK: None 
 SE:  Targeted financial support to specific local, 
regional or national activities 
 CY, CZ, EE, LV, MT, PL, SK: Unbound 
  4) ICT and BV
:  
 All Member States except CY, CZ, FI, LV, MT, 
PL, SK: Unbound except as indicated in the horizontal section  
 FI: None 
 CY, CZ, LV, MT, PL, SK: Unbound 
  CSS :  
 All Member States:  Unbound   CSS
:  
 All Member States except EE:  Unbound 
  
 EE:  Unbound except as indicated in the   
  horizontal section 
   
11. TRANSPORT 
SERVICES    
A. Maritime transport services.  
 
 MT: excluding cabotage 
 transport 
  (a) Passenger
 transportation  (CPC 
 7211); 1) All Member States except LV, MT: Unbound.  
 LV, MT:  None 
2) All Member States except LV, MT: Unbound.  
 LV, MT:  None  
3) All Member States except LV, MT: Unbound.  1) All Member States except LV, MT: Unbound.  
 LV, MT:  None 
2) All Member States except LV, MT: Unbound.  
 LV, MT:  None 
3) All Member States except LV, MT: Unbound.    
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 (b)Freight transportation 
 (CPC 7212).   LV, MT:  None  LV, MT:  None  
 
 4) ICT and BV :  
 All Member States except LV, MT: Unbound.    LV, MT: Unbound, except as indicated in the 
horizontal section
 4) ICT and BV :  
 All Member States except LV, MT: Unbound.   LV:  None 
 MT: Unbound except as indicated in the horizontal 
section  
  CSS  
 All Member States: Unbound.   
  CSS  
 All Member States except LV: Unbound.   
 LV: None 
  
    
(d)  Maintenance and repair 
 of vessels 
   (part of CPC 8868)  
  
   
 1) All Member States except EE, HU , LV: 
Unbound.  
 EE, HU, LV:  None 2) All Member States except EE, HU, LV, SI: 
Unbound.  
 EE, HU,  LV , SI:  None 3) All Member States except EE, HU,  LV and SI: 
Unbound.  
 EE, HU,  LV , SI:  None 4) ICT and BV
:  
 All Member States except EE, HU,  LV , SI: 
Unbound.   
 EE, HU,  LV , SI: Unbound, except as indicated 
in the horizontal section 1) All Member States except EE, HU , LV: Unbound.  
 EE, HU , LV:  None 
2) All Member States except EE, HU, LV, SI: 
Unbound.  
 EE, HU,  LV , SI:  None 
3) All Member States except EE, HU, LV , SI: 
Unbound.  
 EE, HU,  LV , SI:  None 
4) ICT and BV :  
 All Member States except EE, HU,  LV , SI: 
Unbound.   
 EE, HU , SI: Unbound, except as indicated in the 
horizontal section 
 LV: None  
  CSS :   CSS :    
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 All Member States:  Unbound 
  All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the   
  horizontal section 
 LV: None   
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(e)  Pushing and towing  services (CPC 7214) 1) All Member States except  LV, LT: Unbound.  
 LV,LT:  None 
2) All Member States except  LV, LT: Unbound.   LV,LT:  None  
3) All Member States except  LV: Unbound.  
 LV:  None.  4) ICT and BV
:  
 All Member States except LV, LT: Unbound.  
 LV, LT: Unbound, except as indicated in the 
horizontal section 1) All Member States except  LV, LT: Unbound.  
 LV,LT:  None 
2) All Member States except  LV, LT: Unbound.   LV,LT:  None  
3) All Member States except  LV: Unbound.  
 LV:  None.  4) ICT and BV
:  
 All Member States except LV, LT: Unbound.  
 LT:  Unbound, except as indicated in the horizontal 
section 
 LV: None  
  CSS  
 All Member States: Unbound .   
   CSS :  
 All Member States except LV:  Unbound 
 LV:  None  
    
(f)  Supporting services for 
 maritime transport,  except for LT, where:  
 Supporting services for 
 maritime transport   Ship agency services 
 (Part of 7480) 1) All Member States except LV, LT: Unbound.  
 LV,LT:  None 2) All Member States except LV, LT: Unbound..  
 LV,LT:  None  
3) All Member States except LV, LT: Unbound.   LV:  None.  
 LT:  In order to obtain a license to establish a 
 commercial presence a manager must  speak the Lithuanian language 
4) ICT and BV
 
 1) All Member States except LV, LT: Unbound.  
 LV,LT:  None 2) All Member States except LV, LT: Unbound..  
 LV,LT:  None  
3) All Member States except LV, LT: Unbound.   LV, LT:  None.  
4) ICT and  BV
 
 All Member States except LV , LT: Unbound  
 LT:  Unbound, except as indicated in the   
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All Member States except LV, LT: Unbound.  
 LV, LT: Unbound, except as indicated in the 
horizontal section  horizontal section 
 LV:  None 
  CSS  
 All Member States: Unbound.   
  CSS :  
 All Member States except LV:  Unbound 
 LV:  None  
    
B. Internal Waterways Transport  
    
a) Passenger transportation 
 (CPC 7221) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 
3) All Member States except LV: Unbound.  
 LV: None  1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None  
3) All Member States except LV: Unbound.  
 LV: None  
 4) ICT and BV :   
 All Member States except CZ, LV, SK: 
Unbound.  4) ICT and BV  
 All Member States except CZ, LV, SK: Unbound.   
   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
  
CSS  
All Member States:  Unbound 
 
 
  CZ, SK: Unbound, except as indicated in the 
horizontal section  
 LV:  None  
 CSS  
 
All Member States except LV: Unbound. 
 
LV: None   
b) Freight transportation  
 (CPC 7222) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 3) All Member States except LV: Unbound.  
 LV: None  1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None 
 
3) All Member States except LV: Unbound.  
 LV: None  
 4) ICT and BV :   
 All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
CSS  
All Member States:  Unbound 
 
 4) ICT and BV  
 All Member States except CZ, LV, SK: Unbound.   
 CZ, SK: Unbound, except as indicated in the 
horizontal section  
LV: None 
CSS
 
 
All Member States except LV: Unbound. 
 LV: None    
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d) Maintenance and repair of  vessels (part of CPC 8868) 1) All Member States except HU: Unbound,  
 HU: None  1) All Member States except HU: Unbound,  
 HU: None   
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 2) All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, LV, SK: None 
3) All Member States except HU, LV: Unbound.  
 HU, LV: None 2) All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, LV, SK: None 
3) All Member States except HU, LV: Unbound.  
 HU, LV: None  
 4) ICT and BV :   
 All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, LV, SK: Unbound, except as indicated 
in the horizontal section. 
  
  
CSS
  
All Member States:  Unbound 
 
 
 4) ICT and BV  
 All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, SK: Unbound, except as indicated in the 
horizontal section  
LV:  None  
  
CSS 
 
All Member States except LV: Unbound. 
 
LV: None  
  
e) Pushing and towing 
 services (CPC 7224) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None  
 3) All Member States except LV: Unbound.  
 LV: None  3) All Member States except LV: Unbound.  
 LV: None   
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4) ICT and BV :   
 All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
 CSS :  
All Member States:  Unbound 
  
 4) ICT and BV
 
 All Member States except CZ, LV, SK: Unbound.   CZ, SK: Unbound, except as indicated in the 
horizontal section  
 LV:  None  
CSS
 
 
All Member States except LV: Unbound. 
 
LV: None  
 
f) Supporitng services for 
 internal waterways (part of  CPC 745) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 
 1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.   CZ, LV, SK: None 
   
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 3) All Member States except LV: Unbound.  
 LV: None  4) ICT and BV
:   
 All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
 CSS :  
All Member States:  Unbound 
 
 
 3) All Member States except LV: Unbound.  
 LV: None 4) ICT and BV
 
 All Member States except CZ, LV, SK: Unbound.  
 CZ,  SK: Unbound, except as indicated in the 
horizontal section  
 LV:  None  
CSS 
 
All Member States except LV: Unbound. 
 LV: None  
   
    
C. Air Transport Services     
c) Rental of aircraft with crew 
 (CPC 734) 
 1) 2) All Member States except PL: Unbound 
 PL:  None except that aircraft used by 
Community air carriers have to be registered 
in the Member State licensing the air carrier or elsewhere in the Community.  Waivers can 
be granted for short term lease contracts or 
under exceptional circumstances. 
3) All Member States except PL: Unbound 
 PL: None except that aircraft used by 
Community carriers have to be registered in the aircraft register of that Member State, the 
aircraft must be owned either by natural 
persons meeting specific nationality criteria or by juridical persons meeting specific 1) 2) 3) All Member States except PL: Unbound 
 PL: None  
4) ICT and BV:
 
 All Member States except PL: Unbound  PL: None 
 CSS:
    
 All Member States: Unbound 
    
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regarding ownership of capital and control 
(including nationality of directors). 
4) ICT and BV:  
 All Member States except PL: Unbound 
 PL: Unbound except for horizontal measures  CSS:
    
 All Member States: Unbound  
 
d) Maintenance and Repair 
 of Aircraft and parts 
 thereof  
  (part of CPC 8868)  
   1) All Member States except AT, EE, HU, LV, 
PL: Unbound.  
 AT, EE, HU, LV, PL: None 
2) All Member States except CY , MT:  None  CY and MT: Unbound  
3) All Member States except CY, CZ , MT , SK:  
None 
 CY , MT: Unbound  
 CZ:  Corporate seat required in the Czech 
Republic  
 SK: Corporate seat is required in the Slovak 
Republic 
 4) ICT and BV
:  
 All Member States except CY , MT: Unbound 
except as indicated in the horizontal section 
 CY , MT: Unbound 1) All Member States except AT, EE, HU, LV, PL: 
Unbound.  
 AT, EE, HU,LV, PL: None 
2) All Member States except CY , MT:  None  CY and MT: Unbound  
 
3) All Member States except CY, CZ , MT , SK:  None  CY , MT: Unbound  
 CZ:  Corporate seat required in the Czech Republic  
 SK: Corporate seat is required in the Slovak 
Republic 
 
4)  ICT and BV
:  
       All Member States except CY, FI, LV, MT , PL: 
Unbound except as indicated in the horizontal 
section  
 FI, LV, PL: None 
 CY , MT: Unbound  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States except EE, LV:  Unbound 
    
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   EE:  Unbound except as indicated in the   
  horizontal section 
 LV: None 
    
 Sales and Marketing 
 1) All Member States except CY, CZ, HU, LV, 
LT, MT, PL , SK. None 
 CY, CZ, HU, LV, LT, MT, PL, SK.: Unbound  
2) All Member States except CY,  HU, LV, LT, 
MT , PL: None.  
 CY,  HU, LV, LT, MT and PL: Unbound 
 3) All Member States except CY, CZ, HU, LV, 
LT, MT, PL , SK: None 
 CY, CZ, HU, LV, LT, MT, PL , SK: Unbound 4) ICT and BV
: All Member Stat es except CY,  
HU, LV, LT, MT , PL: Unbound except as 
indicated in the horizontal section  
CY,  HU, LV, LT, MT , PL: Unbound 1) All Member States except CY, CZ, HU, LV, LT, 
MT, PL , SK:  For distribution through CRS of air 
transport services provided by CRS parent carrier:  Unbound.  
 CY, CZ, HU, LV, LT, MT, PL , SK: Unbound 
 2)  All Member States except CY,  HU, LV, LT, 
MT , PL: None 
 CY,  HU, LV, LT, MT and PL: Unbound 3) All Member States except CY, CZ, HU, LV, LT, 
MT, PL , SK.:  For distribution through CRS of air 
transport services provided by CRS parent carrier:  Unbound.  
 CY, CZ, HU, LV, LT, MT, PL , SK: Unbound 
   4) ICT and BV
: All Member States  except CY,  FI, 
HU, LV, LT, MT , PL: Unbound except as 
indicated in the horizontal section  
FI: None 
CY,  HU, LV, LT,  MT , PL: Unbound  
  CSS :  
 All Member States:  Unbound 
  
  CSS :  
 All Member States except EE:  Unbound 
  
 EE:  Unbound except as indicated in the   
  horizontal section 
   
Computer Reservations System 
 1) All Member States except CY, CZ, EE, LV, LT, 
MT, PL, SK.: None 1) All Member States except CY, CZ, EE, LV, LT, 
MT, PL, SK:  For obligations of parent or 
participating carriers in respect of a CRS controlled   
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For HU only: computer 
reservations systems (as defined 
in paragraph 6(c) of the Annex on 
Air Transport Services.    CY, CZ, EE, LV, LT, MT, PL and SK.: 
Unbound  
2) All Member States except CY, EE, LV, LT, 
MT, PL: None  
 CY, EE, LV, LT, MT , PL: Unbound   
3) All Member States except CY, CZ, EE, LV, LT, 
MT, PL, SK: None 
 CY, CZ, EE, LV, LT, MT, PL, SK: Unbound  
 
4) ICT and BV
  
 All Member States except CY, CZ, EE, LV, LT, 
MT, PL:  Unbound except as indicated in the 
horizontal section. 
 CY, CZ, EE, LV, LT, MT, PL: Unbound  
 
 by an air carrier of one or more third countries:  
Unbound..  
 CY, CZ, EE, LV, LT, MT, PL, SK.: Unbound 
 2) All Member States except CY, EE, LV, LT, 
MT , PL: None  
 CY, EE, LV, LT, MT, PL: Unbound  
3) All Member States except CY, CZ, EE, LV, LT, 
MT, PL and SK.: For obligations of parent or participating carriers in respect of a CRS controlled 
by an air carrier of one or more third countries:  
Unbound..  
 CY, CZ, EE, LV, LT, MT, PL, SK: Unbound 
  
4) ICT and BV
:  
 All Member States except CY, CZ, EE, FI, LV, 
LT, MT, PL: Unbound except as indicated in the 
horizontal section  
 CY, CZ, EE, LV, LT, MT, PL: Unbound  
 FI: None  
  CSS :  
 All Member States:  Unbound    CSS
:  
 All Member States:  Unbound    
E. Rail Transport Services     
a) Passenger transportation 1)  All Member States: Unbound   
2)  All Member States except HU: Unbound 
 HU: None 
3)  All Member States except HU: Unbound  HU:  Services may be provided through a 
 Contract of Concession granted by the 1) 2) 3) All Member States except HU: Unbound 
 HU: None 
 
    
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 state or the local authority 
4)  ICT and BV:  
 All Member States except HU: Unbound 
 HU: Unbound except as indicated in horizontal 
section.   
4) ICT and BV:  
 All Member States except HU: Unbound 
 HU: Unbound except as indicated in horizontal 
section. 
  CSS :  
 All Member States:  Unbound    CSS
:  
 All Member States:  Unbound    
    
b) Freight transportation 1)  All Member States:  Unbound   
2)  All Member States except HU: Unbound 
 HU: None 3)  All Member States except HU: Unbound 
 HU:  Services may be provided through a 
 Contract of Concession granted by the  state or the local authority 
4) ICT and BV:
 
 All Member States except HU: Unbound  HU: Unbound except as indicated in horizontal 
 section. 1) 2) 3) All Member States except HU: Unbound   
 
 HU: None  
 
  
4) ICT and BV:
 
 All Member States except HU: Unbound  HU: Unbound except as indicated in horizontal 
 section.  
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:  Unbound  
    
d) Maintenance and Repair 
 of Rail Transport 
 Equipment  1) All Member States except EE ,  HU:  Unbound 
 EE , HU: None  1) All Member States except EE, HU: Unbound 
 EE, HU: None  
                                                      
214   Public utility concession or licensing procedures may apply in case of occupation of the public domain.  
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 (part of CPC 8868)         2) All Member States except AT, CY,  MT, LV, 
PL: None 
 AT, CY,  MT, LV, PL: Unbound 
3) All Member States except AT, CY, CZ, LV, 
MT, PL, SE, SK: None 
 AT, CY, CZ, LV, MT, PL, SK: Unbound 
 SE: Operators allowed to establish and maintain 
their own terminal infrastructure facilities, subject to space and capacity constraints
214 
4) ICT and BV :  
 All Member States except AT, CY, MT, LV, 
PL: Unbound except as indicated in the 
horizontal section  
 AT, CY, LV, MT, PL: Unbound 2) All Member States except AT, CY, MT, LV, PL: 
None 
 AT, CY, MT, LV, PL: Unbound 
 
3) All Member States except AT, CY, CZ, LV, MT, 
PL, SK: None 
 AT, CY, CZ, LV, MT, PL, SK: Unbound 
4) ICT and BV :  
 All Member States except AT, CY, FI, MT, LV, 
PL: Unbound except as indicated in the horizontal 
section  
 AT, CY, LV, MT, PL: Unbound 
 FI: None 
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States except EE: Unbound 
  
 EE:  Unbound except as indicated in the   
  horizontal section 
  
   
e)  Supporting services for 
 rail transport services  
 Rail freight agency and 
 forwarding services 
 (CPC part of 7480) 1)  All Member States:  Unbound 
2)  All Member States except LT: Unbound 
 LT: None 3)  All Member States except LT: Unbound 
 LT: None  
4)  ICT and BV
:  
 All Member States except LT: Unbound 
 LT: Unbound, except as indicated in the 1)   All Member States:  Unbound 
2)  All Member States except LT: Unbound 
 LT: None 3)  All Member States except LT: Unbound 
 LT: None  
4)  ICT and BV
:  
 All Member States except LT: Unbound 
 LT: Unbound, except as indicated in the horizontal   
  S/C/W/273 
Page 524 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
horizontal section.  
 section 
  CSS :  
 All Member States: Unbound  CSS :  
 All Member States: Unbound  
    
F. Road Transport Services     
a) Passenger 
 Transportation 
 All Member States 
 except FI, LV, LT: 
 CPC 71213 and 7122. 
  
 FI: CPC 71213, 71222 
 and 71223.  
 LV: CPC 71213, 71222, 
 71223.  
 LT: CPC 7121, 7122).  
 For LV, LT and SE: 
 cabotage excluded. 1) All Member States:  Unbound 
2) All Member States except AT, CY, CZ, EE, 
HU, MT,  PL, SK , SI: None 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: 
Unbound  
3) All Member States except AT, CZ, EE, FI, HU, 
LV, LT, MT, PL, SE, SI, SK: for transport 
within a Member State ( cabotage), by a carrier 
established outside that Member State: Unbound except for rental of non-scheduled 
services of buses
 with operator (71223)215 
where no limitation will apply as from 1996. 
 AT, CZ, EE, HU, MT, PL, SI, SK: Unbound 
 FI: Authorisation required, not extended to 
foreign registered vehicles 
 LT: None  
 LV: Authorization required (licence), not 
extended to foreign registered vehicles. 
 SE: Authorization required for commercial land 
transport service operations. Authorization is 
based on the applicants financial situation, experience and capability to supply the services. 1) All Member States:  Unbound 
2) All Member States except AT, CY, CZ, EE, HU, 
MT,  PL, SK , SI: None 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: Unbound  
3) All Member States except AT, CZ, EE, FI, HU, 
LV, LT, MT, PL, SE, SI, SK: Unbound for transport within a Member  State (cabotage), by a 
carrier established outside that Member State. 
 AT, CZ, EE, HU, MT, PL, SI, SK: Unbound  FI, LT: None  
 LV, SE: Requirement on established entities to use 
vehicles with national registration. 
  
                                                      
215   Indicates that the service specified constitutes only a pa rt of the total range of activities by the CPC concordance. 
  
   S/C/W/273
 Page 525Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
Limitations on the use of leased vehicles for 
such operations. 
- For 7122:  
 ES: Economic needs test. 
 - For 71221 (taxi services):  
 All Member States except those which are 
unbound and except FI, LT, LV, SE: economic needs test
216, plus:   
   DK:  Access for natural persons only, and 
 local establishment requirement. 
  IT:  Access for natural persons only.   
 - For 71222 (limousine services): 
 DK:  Access for natural persons only, and local 
establishment requirement. 
 FI: Authorisation required, not extended to 
foreign registered vehicles. 
 IT:  Access for natural persons only, and 
economic needs test. 
 LV: Authorization required (licence), not 
extended to foreign registered vehicles. 
 PT:  Economic needs test. - For 71213 (Intercity bussing services):
217 
 IT, ES, IE:  Economic needs test. 
 FR :  Unbound.  FI: Authorisation required, not extended to 
foreign registered vehicles.   
                                                      
216  Needs test based on the number of service suppliers in the local geographic area. 
217    Where the supply of a service is subject to an economic needs test, this is essentially based on existing public transport on the route concerned. 
  
  S/C/W/273 
Page 526 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  DK:  Economic needs test and residence and 
citizenship requirement for the manager. 
 LV: Authorization required (licence and  special 
permit), not extended to foreign registered 
vehicles. 
 PT:  Access through incorporation only. 
 - For 71223: 
 FI: Authorisation required, not extended to 
foreign registered vehicles. 
 LV: Authorization required (licence), not 
extended to foreign registered vehicles.   
 4) ICT and BV :  
 All Member States except  AT, CY, CZ, EE, 
HU, MT,  PL, SI, SK: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
  DK:  Citizenship requirement for 
 managers. 
  PT:  Nationality requirement for specialist 
 personnel. 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: 
Unbound 4) ICT and BV
:  
 All Member States except AT, CY, CZ, EE, FI, 
HU, MT,  LV PL, SI, SK: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
  DK:  Residence requirement for managers. 
 AT, CY, CZ, EE, HU, MT,  LV PL, SI, SK: 
Unbound 
 FI: None  
  CSS :  
 All Member States: Unbound    CSS
:  
 All Member States: Unbound    
b) Freight Transportation 
 (CPC 7123. LV, LT and 
 SE: cabotage excluded) 1) All Member States:  Unbound 
2) All Member States except AT,  CY, CZ, EE, 
HU, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, HU, MT, PL, SI, SK: 
Unbound 
3)  All Member States except AT, CY, CZ, ES, 1) All Member States:  Unbound 
2) All Member States  except AT, CZ, EE, HU, MT, 
PL SI, SK: None 
 AT, CZ, EE, HU, MT, PL SI, SK: Unbound 
3) All Member States except AT, CZ, ES, EE, FI, 
HU, LT, LV, MT, PL, SE, SI, SK: Unbound for   
   S/C/W/273
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
EE, FI, HU, MT, LV, LT, PL, SE, SI and SK: 
Unbound for transport within a Member State by a carrier established in another Member 
State, plus:  
  IT:  For  transport within the country, 
 licensing subject to an economic needs 
 test. 
 AT, CY, CZ, ES, EE, HU, MT, PL, SI, SK:  
Unbound.  
 FI: Authorisation required, not extended to 
foreign registered vehicles. 
 LV: Authorization required (licence), not 
extended to foreign registered vehicles. 
 LT: None   SE: Authorization required for commercial land 
transport service operations. Authorization is 
based on the applicants financial situation, experience and capability to supply the services. 
Limitations on the use of leased vehicles for 
such operations. 
4)  ICT and BV
:  
 All Member States except AT,  CY, CZ, EE, 
HU, MT, PL, SK and SI: Unbound except as 
indicated in the horizontal section  
 AT,  CY, CZ, EE, HU, MT, PL, SK and SI: 
Unbound transport within a Memb er State by a carrier 
established in another Member State. 
 FI, LT: None 
 AT, CZ, ES, EE, HU, MT, PL SI, SK:  Unbound. 
 LV, SE: Requirement on established utilities to use 
vehicles with national registration. 
4)  ICT and BV :  
 All Member States except AT,  CY, CZ, EE, FI, 
HU, LV, MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section 
 AT, CY, CZ, EE, HU, LV, MT, PL, SI, SK: 
Unbound 
 FI : None 
  CSS :  
 All Member States: Unbound 
   CSS :  
 All Member States: Unbound 
   
International Truck transport 
services  
 1) All Member States: Unbound 
2) 3) All Member States except EE: Unbound 1) All Member States: Unbound 
2) 3) All Member States except EE: Unbound   
  S/C/W/273 
Page 528 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  EE: None  
4)  ICT and BV :  
 All Member States except EE: Unbound 
 EE: Unbound, except as provided for in the 
 horizontal section 
 CSS :  
 All Member States: Unbound 
   EE: None  
4)  ICT and BV :  
 All Member States except EE: Unbound 
 EE: Unbound, except as provided for in the 
 horizontal section 
 CSS :  
 All Member States except EE: Unbound 
 EE: Unbound, except as provided for in the 
 horizontal section 
    
d) Maintenance and Repair 
 of Road Transport 
 Equipment   
 (All Member States 
 except AT, CZ, EE,  FI, 
 HU,  SK and SI : CPC 
 6112.  
 AT, CZ, EE HU and  
 SK: 6112+8867.  
 FI 6112 and parts of 
 88 
 SI: part of CPC  6112) 
  1) All Member States except CY, CZ, FI, LT, LV, 
MT, PL, SE, SK: None 
 CY, CZ, FI, LT, LV, MT, PL, SE, SK: 
Unbound 
2) All Member States except CY, LT, MT, PL: 
None 
 CY, LT, MT, PL: Unbound  
3) All Member States except CY, CZ, LT, LV, 
MT,PL, SE, SK: None   
 LV: Authorisation required - License.  
 SE: Operators allowed to establish and maintain 
their own terminal infrastructure facilities, 
subject to space and capacity constraints.  
 CY, CZ,  LT, MT, PL, SK: Unbound 4) ICT and BV
:  
 All Member States except CY, LT, MT, PL:  
Unbound except as indicated in the horizontal section  
 CY, LT, MT, PL: Unbound 1) All Member States except CY, CZ, FI, LT, LV, 
MT, PL, SE, SK: None  
 CY, CZ, FI, LT, LV, MT, PL, SE, SK: Unbound 
2) All Member States except CY, LT, MT, PL: None 
 CY, LT, MT, PL: Unbound 3) All Member States except CY, CZ, LT, MT, PL,  
SK: None  
 CY, CZ,  LT, MT, PL, SK: Unbound  
 
4) ICT and BV
:  
 All Member States except CY, FI, LT, MT, LV, 
PL: Unbound except as indicated in the horizontal 
section  
 FI, LV: None  
 CY, LT, MT, PL: Unbound   
   S/C/W/273
 Page 529Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS :  
 All Member States:  Unbound    CSS
:  
 All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the   
  horizontal section 
 LV: None    
(e) Supporting services for 
 road transport 
 equipment 
 (For LV only:  
 CPC 7441, CPC 7449) 1) All Member States:  Unbound 
2) All Member States except LV: Unbound 
 LV:  None 
3) All Member States except LV: Unbound 
 LV: Authorization required (agreement with bus 
station, license). 
4) ICT and BV:    
 All Member States except LV: Unbound 
 LV: Unbound, except as indicated in the 
 horizontal section 
 CSS:  
 All Member States: Unbound 1) All Member States:  Unbound 
2) All Member States except LV: Unbound 
 LV:  None 
 
3) All Member States except LV: Unbound 
 LV:  None 4) ICT and BV:
 
 All Member States except LV: Unbound 
 LV:  None  CSS:
 
 All Member States except LV: Unbound 
 LV:  None  
    
G. Pipeline Transport  
  LT: CPC 713 1) All Member States:  Unbound 
2)  All Member States except HU, LT:  Unbound  HU, LT: None 
3) All Member States except HU, LT:  Unbound  
 HU: Services may be provided through a 
 Contract of Concession granted by the 
 state or the local authority 
 LT: None 1) All Member States except HU:  Unbound 
 HU: None 2) All Member States except HU, LT:  Unbound 
 HU, LT: None 
 
3) All Member States except HU, LT:  Unbound 
 HU, LT: None 
   
  S/C/W/273 
Page 530 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
4) ICT and BV:  
 All Member States except HU, LT:  Unbound   HU, LT: Unbound except as indicated in the 
 horizontal section 
 CSS
 
 All Member States:  Unbound 4) ICT and BV:  
 All Member States except HU, LT:  Unbound  HU, LT: Unbound except as indicated in the 
 horizontal section 
 CSS
 
 All Member States:  Unbound 
    
H. Services auxiliary to all 
 modes of transport  
 (FI: excluding 
 maritime transport)     
(a) Cargo-handling 
 services   
 (EE,  LV and  LT: CPC 
 741) 1) All Member States except EE, LV: Unbound.  
 EE, LV: None 
2) All Member States except EE, LV and LT: 
Unbound  
 EE, LV and LT: None 
3) All Member States except EE, LV, LT: Unbound   EE, LV , LT: None except in airports  where 
categories of activities  committed depend of 
size of airport, the number  of providers in each 
airport can be limited due to available- space 
constraints and to not less than  two suppliers 
for other reasons, and  non-discriminatory pre-approval procedures may apply. 
 
4) ICT and BV:
 
 All Member States except EE, LV , LT: 
Unbound.  
 EE, LV, LT: Unbound, except as indicated in 
the horizontal section 1) All Member States ex cept EE, LV:  Unbound. 
  EE, LV: None 
 2) All Member States except EE, LV, LT: Unbound  
 EE, LV , LT: None  
3) All Member States except EE, LV , LT: Unbound   EE, LV, LT: None  
 
  
 
 4) ICT and BV:
 
 All Member States except EE, LV , LT: Unbound.  
 EE , LT: Unbound, except  as indicated in the 
horizontal section   
   S/C/W/273
 Page 531Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CSS  
 All Member States:  Unbound    LV: None 
 CSS
 
 All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the   
  horizontal section 
 LV: None 
 
b) Storage and Warehouse  Services (CPC 742) 
 (For all Member States 
 except AT, EE, FI, HU, 
 LT, LV:  other than in  ports) 
  1) All Member States except EE, HU , LV: 
Unbound  
 EE, HU , LV: None 
2) 3) All Member States except CY, CZ, MT, PL, 
SE, SK: None    
 CY, CZ, MT, PL, SE, SK: Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ,  LT, MT 
PL, SE, SK:  Unbound except as indicated in 
the horizontal section.  
 CY, CZ, MT, LT, PL, SE, SK: Unbound 1) All Member States except EE, HU, LV: Unbound  
 EE, HU , LV: None 
2) 3) All Member States except CY, CZ, MT, PL, SE, 
SK: None    
 CY, CZ, MT, PL, SE, SK: Unbound 4) ICT and BV
:  
 All Member States except CY, CZ, FI, LV, MT, 
PL, SE, SK: Unbound except as indicated in the horizontal section 
 CY, CZ, MT, PL, SE, SK: Unbound 
 FI, LV: None  
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the   
  horizontal section 
 LV: None 
   
c) Freight Transport 
 Agency/Freight 
 Forwarding Services 
 (CPC 748) 1)2) 3) All Member Stat es  except CY, CZ, HU, 
MT, PL,  SE, SK: None   
 CY, CZ, HU, MT, PL, SK , SE: Unbound 1) All Member States  except CY, CZ, HU, MT, PL, 
SE, SI, SK: None   
 CY, CZ, HU, MT, PL, SK , SE: Unbound   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
4) ICT and BV :  
 All Member States except CY, CZ, HU, MT, 
PL, SK and SE: Unbound except as indicated in 
the horizontal section  
 CY, CZ, HU, MT, PL, SE, SK: Unbound  SI: None other than cust oms clearance is subject to 
limitation to juridical person established in the Republic of Slovenia. 
2) 3) All Member States  except CY, CZ, HU, MT, PL, 
SE, SI, SK: None   
 CY, CZ, HU, MT, PL, SK , SE: Unbound 
 SI: None other than cust oms clearance is subject to 
limitation to juridical person established in the Republic of Slovenia. 
4) ICT and BV
:  
 All Member States except CY, CZ,  FI, HU, LV, 
MT, PL, SK and SE: Unbound except as indicated 
in the horizontal section and subject to the 
following limitations: 
 CY, CZ, HU, MT, PL,  SE, SK: Unbound 
 FI, LV: None 
  CSS :  
 All Member States:  Unbound    CSS
:  
 All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the   
  horizontal section 
 LV: None  
    
 Pre-Shipment Inspection 
 (part of CPC 749) 218 
 except  for: 
  EE: in particular freight 
 inspection services, part 
 of  CPC 749; 
 FI: CPC 7490 only; 
 LV: Other CPC 749;  1) 2) 3) All Member St ates  except AT, CY, CZ, 
HU, MT, PL, SE, SK: None   
 AT, CY, CZ, HU, MT, PL, SE, SK: Unbound 
4) ICT and BV :  
 All Member States except AT, CY, CZ, HU, 
MT, PL, SK and SE: Unbound except as 
indicated in the horizontal section 1) All Member States except AT, CY, CZ, HU, MT, 
PL, SE, SK: None   
 AT, CY, CZ, HU, MT, PL, SE, SK: Unbound 
2) All Member States except AT, CY, CZ, HU, MT, 
PL,  SK , SE: None 
 AT, CY, CZ, HU, MT, PL, SK , SE: Unbound 
3) All Member States except AT, CY, CZ, HU, MT,  
                                                      
218  Indicates that the service specified c onstitutes only a part of the total range of  activities covered by the CPC concordance  
   S/C/W/273
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 LT: Freight inspection, 
 Part of CPC 749 
   AT, CY, CZ, HU, MT, PL, SK , SE: Unbound PL, SE, SK: None   
 AT, CY, CZ, HU, MT, PL, SK , SE: Unbound 4) ICT and BV
:  
 All Member States except AT, CY, CZ,  FI, HU, 
LV, MT, PL, SE, SK: Unbo und except as indicated 
in the horizontal section 
 AT, CY, CZ, HU, MT, PL,  SE, SK: Unbound 
 FI, LV: None 
  CSS :  
 All Member States:  Unbound 
   CSS :  
 All Member States except EE, LV:  Unbound 
 EE:  Unbound except as indicated in the   
  horizontal section 
 LV: None 
 
   
I. Other Transport 
 Services  
 (Provision of Combined 
 Transport Service) 
 1) All Member States except FI: Unbound 
 FI: None 
2) All Member States except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, 
SI, SK: Unbound 
3)  All Member States except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, SE, SI, SK: None, 
without prejudice to the limitations affecting any given mode of transport 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, 
SI, SK: Unbound. 
4) ICT and BV
:  
 All Member States except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, SE, SI, SK: Unbound 
except as indicated in the horizontal section  1) All Member States except FI: Unbound 
 FI: None 
2) All Member States except AT, CY, CZ, EE, HU, 
LT,  LV, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, 
SK: Unbound 
3)  All Member States except AT, CY, CZ, EE, HU, 
LT,  LV, MT, PL, SE, SI, SK: None, without 
prejudice to the limitations affecting any given mode of transport 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, 
SK: Unbound. 
4) ICT and BV
:  
 All Member States except AT, CY, CZ, EE, FI, 
HU, LT,  LV, MT, PL, SE, SI, SK: Unbound 
except as indicated in the horizontal section   
  S/C/W/273 
Page 534 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, 
SI, SK: Unbound.  AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, 
SK: Unbound. 
 FI: None 
  CSS :  
 All Member States:  Unbound  CSS :  
 All Member States:  Unbound  
12. OTHER SERVICES NOT 
INCLUDED ELSEWHERE 
- Hairdressing services 
(CPC 97021)  
 1) All Member States:  Unbound 
2), 3)  All Member States except AT, CZ, FI, HU 
and SK: Unbound 
 AT, CZ, FI, HU and SK:  None 
4) ICT and BV
:  
 All Member States except AT: Unbound. 
 AT: Unbound except as indicated in the 
horizontal section  
 1)  All Member States:  Unbound 
2) 3) All Member States except AT, CZ, FI, HU and 
SK: Unbound  
 AT, CZ, FI, HU and SK:  None 
4) ICT and BV
:  
 All Member States except AT:  Unbound  
 AT: Unbound except as indicated in the horizontal 
section under   
  CSS : All Member States:  Unbound  CSS : All Member States:  Unbound  
- Cosmetic treatment, 
manicuring and pedicuring services  (CPC 97022) 1) All Member States:  Unbound 
2) 3)  All Member States except AT: Unbound  AT:  None 
4) ICT and BV
:  
 All Member States except AT:  Unbound  AT: Unbound except as indicated in the 
horizontal section 1)  All Member States:  Unbound 
2) 3) All Member States except AT: Unbound  AT:  None  
4) ICT and BV
:  
 All Member States except AT:  Unbound   AT: Unbound except as indicated in the horizontal 
section  
  CSS : All Member States:  Unbound  CSS : All Member States:  Unbound  
    
- Other beauty treatment 
services  n.e.c (CPC 97029) 1) All Member States:  Unbound 
2), 3) All Member States except AT: Unbound 1)  All Member States:  Unbound 
2), 3) All Member States except AT: Unbound   
   S/C/W/273
 Page 535Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 AT:  None 
4) ICT and BV :  
 All Member States except AT:  Unbound  
 AT: Unbound except as indicated in the 
horizontal section  AT:  None 
4) ICT and BV :  
 All Member States except AT:  Unbound  
 AT: Unbound except as indicated in the horizontal 
section 
  CSS : All Member States:  Unbound  CSS : All Member States:  Unbound  
    
 - Services related to the 
sale of equipment or to 
the assignment of a 
patent 1), 2), 3) All Member States:  Unbound 
4)  ICT and BV :   
 All Member States:  Unbound  
 CSS :   
 All Member States except FR:  Unbound.  FR:  Unbound except concerning the temporary 
entry of technicians where:  as indicated in 
the horizontal section and subject to the following specific limitations: 
   - The technician is an employee of a 
juridical person within the territory of another Member, and 
  - that juridical person manufactures 
equipment and has sold that equipment to a commercial presence 
in France, or 1), 2), 3)  All Member States:  Unbound 
4)  ICT and BV
: 
 All Member States:  Unbound 
 CSS :  
 All Member States except CY, CZ, EE, HU, LT, 
LV, MT, PL, SI, SK:  Unbound except as indicated 
in the horizontal section. 
 CY, CZ, EE, HU, LT, LV, MT, PL, SI, SK: 
Unbound 
  
   - that juridical person has assigned a 
patent to a commercial presence in 
France. 
  - the technician is in charge of 
supervising the construction of the 
equipment, or of ensuring the 
preparation for the exploitation of the 
patent.    
  S/C/W/273 
Page 536 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   - the work permit is delivered for a 
period not exceeding six months. 
   - the technician presents a work 
certificate from the commercial presence in France and a letter from 
the juridical person within the 
territory of another Member demonstrating its agreement to the 
transfer. 
   - the commercial presence in France 
must pay a tax to the International 
Migration Office.    S/C/W/273 
 Page 537 
 
 
  ATTACHMENT A 
 
Glossary  
 
Terms used for individual  Member States 
 
 
France  
 
SC Société Civile SCP Société Civile Professionnelle 
SEL Société d'Exercice Libéral 
SNC Société en Nom Collectif SCS Société en Commandite Simple SARL Sociét é à Responsab ilité Limitée 
SCA Société en Commandite par Actions SA Société Anonyme N.B.:
 Toutes ces sociétés sont do tées de la personnalité morale 
 
Germany  
 
GmbH & CoKG Kommanditgesellschaft, bei de r der persönlich haftende Gesellschafter  
 eine GmbH (a stock company with limited responsibility) ist. EWIV Europäische Wirtschaftliche Inte ressenvereinigung (European Economic  
 Interest Grouping) 
Italy
 
 
SPA Società per Azioni (joint stock company) SRL Società a Respons abilità Limitata (company w ith limited responsibility) 
 For Italy the following professional services are covered in the EC offer: 
Ragionieri-periti commerciali Bookkeeping accounting-auditing 
Commercialisti Bookkeeping-accounting-auditing Geometri Surveyors Ingegneri Engineers Architetti Architects Geologi Geologists Medici Doctors 
Farmacisti Pharmacists 
Psicologi Psychologists Veterinari Veterinarians Biologi Biologists Chimici Chemists Periti agrari Agricultural experts Agronomi Agronomists 
Attuari Actuarists S/C/W/273 
Page 538  
 
  ADDITIONAL COMMITMENT BY THE EUROPEAN COMMUNITIES
 
AND THEIR MEMBER STATES  
  SCOPE 
 The following are definitions an d principles on the regulatory framework for the basic 
telecommunications services underpinning the ma rket access commitments by the European 
Communities and their Member States. 
 
DEFINITIONS 
 
User  mean service consumer and service suppliers. 
Essential facilities  mean facilities of a public telecommuni cations transport network and service that 
 
 a) are exclusively or predominantly provided by a single or limited number of suppliers;  
and 
   b) cannot feasibly be economically or technica lly substituted in order to provide a service. 
 
A major supplier  is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market for basic telecommun ications services as a 
result of:   a) control over essential facilities;  or  
 b) use of its position in the market. 
 1. COMPETITIVE SAFEGUARDS:  1.1. Prevention of anti-competitive practices in telecommunications
: 
 
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or 
together, are a major supplier  from engaging in or continui ng anti-competitive practices. 
 1.2. Safeguards
: 
 
 The anti-competitive practices referred to above shall include in particular: 
  a) engaging in anti-competitive cross-subsidization;   b) using information obtained from competitors with anti-competitive results; and   
 c) not making available to other services s uppliers on a timely basis technical information 
about essential facilities an d commercially relevant inform ation which are necessary for 
them to provide services. 
 2. INTERCONNECTION 
 
2.1. This section applies to linking with supp liers providing public tel ecommunications transport 
networks or services in order to allow the users of one supplier to communicate with users of another 
supplier and to access services provided by another supplier. 
  S/C/W/273 
 Page 539 
 
 
   
2.2. Interconnection to be ensured : 
  Within the limits of permitted market access , interconnection with a major supplier will be 
ensured at any technically feas ible point in the network.  Such interconnection is provided
219: 
 
 a) under non-discriminatory terms, cond itions (including tec hnical standards and 
specifications) and rates and of a quality no less favourable than that provided for its 
own like services or for like services of non-affiliated se rvice suppliers or for its 
subsidiaries or other affiliates220; 
 
 b) in a timely fashion, on terms, co nditions (including technical standards and 
specifications) and cost-oriented rates that are transparent, reasonable, having regard to economic feasibility, and suffi ciently unbundled so that the supplier need not pay for 
network components or facilities  that it does not require for the service to be provided; 
and 
  c) upon request, at points in  addition to the network termination points offered to the 
majority of users, subject to charges that reflect the cost of construction of necessary 
additional facilities. 
 
2.3. Public availability of the procedures for interconnection negotiations
 : 
  The procedures applicable for interconnec tion to a major supplier will be made publicly 
available.  
2.4. Transparency of interconnection arrangements
: 
  It is ensured that a major supplier will make publicly availa ble either its interconnection 
agreements or a reference interconnection offer.  2.5. Interconnection : dispute settlement
: 
 
 A service supplier requesting in terconnection with a major supplie r will have recourse, either : 
  a) at any time or  
 b) after a reasonable period of time which has been made publicly known to an 
independent domestic body, whic h may be a regulatory body as referred to in paragraph 
5 below, to resolve disputes regarding a ppropriate terms, cond itions and rates for 
interconnection within a reasonable period of time, to the extent that these have not 
been established previously. 
                                                     
 
 
219 Suppliers of services or networks not generally available to the public, such as closed user groups, 
have guaranteed rights to connect with the public teleco mmunications transport network or services on terms, 
conditions and rates which are non-discriminatory, transparen t and cost-oriented.  Such terms, conditions and rates 
may, however, vary from the terms, conditions and rates applicable to interconnection between public 
telecommunications networks or services. 
220 Different terms, conditions and rates may be set in  the Community for operators in different market 
segments, on the basis of non-discriminatory and transpar ent national licensing provisions, where such differences 
can be objectively justified because these se rvices are not considered "like services".  
 S/C/W/273 
Page 540  
 
   
3. UNIVERSAL SERVICE   Any Member has the right to define the kind  of universal service obligation it wishes to 
maintain.  Such obligations will not be regarded as anti-competitive per se , provided they are 
administered in a transparent, non-discriminatory and comp etitively neutral manner and are not more 
burdensome than necessary for the kind of universal service defined by the Member.  4. PUBLIC AVAILABILITY OF LICENSING CRITERIA  
 Where a licence is required, the following will be made publicly available: 
  a) all the licensing criteria and the period of time normally require d to reach a decision 
concerning an application for a licence and 
 
 b) the terms and conditions of individual licences. 
 The reasons for the denial of a licence will be made known to the applicant upon request. 
 5. INDEPENDENT REGULATORS  
 The regulatory body is separate from, and not accountable to, any supplier of basic 
telecommunications services.  The decisions of and th e procedures used by regulators shall be impartial 
with respect to all market participants.  6. ALLOCATION AND USE OF SCARCE RESOURCES 
 
 Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, will be carr ied out in an objective, timely, transparent and non-discriminatory 
manner.  The current state of allocated frequency bands will be made publicly available, but detailed 
identification of frequencies allocated for specific government us es is not required.  S/C/W/273 
 Page 541 
 
 
  ADDITIONAL COMMITMENTS BY PART OF THE EC (AT, BE, DK, DE, ES, FI, FR, EL, 
IE, IT, LU, NL, PT, SE, UK) 
 
 
INSURANCE  
 
a) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE , IT, LU, NL, PT, SE, UK)  notes the close co-operation 
among the insurance regulatory and supervisory authorities of  these Member States and encourages their efforts to 
promote improved supervisory standards. 
 
b) These Member States will make their best endeavours to consider within 6 months complete applications for 
licenses to conduct direct insurance underwriting busine ss, through the establishment in a Member State of a 
subsidiary in accordance with the legislation of that Member State, by an undertaking governed by the laws of a 
third country. In cases where such applications are refu sed, the Member State authority will make its best 
endeavours to notify the undertaking in question and give  the reasons for the refusal of the application. 
 
c) The supervisory authorities of these Member States  will make their best endeavours to respond without 
undue delay to requests for information by applicants on the status of complete applications for licences to conduct 
direct insurance underwriting business, th rough the establishment in a Member St ate of a subsidiary  in accordance 
with the legislation of that Member State by an undertaking governed by the laws of a third country.  
d) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  will make  its best 
endeavours to examine any questions pertaining to the smoot h operation of the internal market in insurance, and 
consider any issues that might have an im pact on the internal market in insurance. 
 
e) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE , IT, LU, NL, PT, SE, UK)  notes that, as regards motor 
insurance, under EC law as in force on 31 December 1997, and without prejudice to future legislation, premiums 
may be calculated taking several risk factors into account. 
 
f) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  notes that under EC law, as 
in force on 31 December 1997, and without prejudice to future legislation, the prior approval by national supervisory authorities of policy conditions  and scales of premiums that an in surance undertaking intends to use is 
generally not required. 
 g) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE , IT, LU, NL, PT, SE, UK)  notes that under EC law, as 
in force on 31 December 1997, and without prejudice to future legislation, the prior approval by national 
supervisory authorities of increases in premium rates in generally not required.  
 
OTHER FINANCIAL SERVICES
 
 
a) In application of the relevant EC Directives, these Me mber States will make their best endeavours to consider 
within 12 months complete applications for licenses to conduct banking activities, through the establishment in a 
Member State of a subsidiary in accord ance with the legislation of that Member State, by an undertaking governed 
by the laws of a third country. In cases where such applications are refused, the Member State will make its best 
endeavours to notify the undertaking in question and give  the reasons for the refusal of the application. 
 
b) These Member States will make their best end eavours to respond without undue delay to requests for 
information by applicants on the status of complete appl ications for licenses to conduct banking activities, through 
the establishment in a Member State of a subsidiary in acco rdance with the legislation of that Member State, by an 
undertaking governed by the laws of a third country.  S/C/W/273 
Page 542  
 
  c) In application of the relevant EC Directives, these Me mber States will make their best endeavours to consider 
within 6 months complete applications for licenses to conduct investment services in the s ecurities field, as defined 
in the Investment Services Directive, through the establis hment in a Member State of  a subsidiary in accordance 
with the legislation of that Member State, by an undertaking governed by the laws of a third country. In cases 
where such applications are refused, the Member State will make its best endeavours to notify the undertaking in 
question and give the reasons for the refusal of the application. 
 
d) These Member States will make their best end eavours to respond without undue delay to requests for 
information by applicants on the status of complete applic ations for licenses to conduct investment services in the 
securities area, through the establishment in a Member State of a subsidiary in accordance with the legislation of that Member State, by an undertaking governed by the laws of a third country. 
 
 
 
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