Additional Protocol

to the Agreement between the European Community and its Member States,of the one part, and the Republic of Chile, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus,the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia,and the Slovak Republic to the European Union

THE KINGDOM OF BELGIUM,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE HELLENIC REPUBLIC,

THE REPUBLIC OF ESTONIA,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

THE REPUBLIC OF MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the "Member States",

THE EUROPEAN COMMUNITY,

hereinafter referred to as the "Community",

and

THE REPUBLIC OF CHILE, hereinafter referred to as "Chile",

WHEREAS the Agreement establishing an association between the Community and its Member States, of the one part, and the Republic of Chile, of the other part, hereinafter referred to as "the Agreement", was signed in Brussels on 18 November 2002 and some of its provisions have been applied pursuant to Article 198(3) thereof since 1 February 2003;

WHEREAS the Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic (hereinafter referred to as the new Member States) to the European Union (hereinafter referred to as Treaty of Accession) was signed in Athens on 16 April 2003 and entered into force on 1 May 2004,

HAVE AGREED AS FOLLOWS:

SECTION I

CONTRACTING PARTIES

Article 1

The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic hereby become Contracting Parties to the Agreement.

SECTION II

TRADE IN GOODS

Article 2

Annex I to the Agreement is hereby amended in accordance with the provisions contained in Annex I to this Protocol, in order to add the tariff quotas indicated in Section 1 of Annex I to the Agreement.

SECTION III

RULES OF ORIGIN

Article 3

Articles 17(4) and 18(2) of Annex III to the Agreement are hereby amended in accordance with the provisions of Annex II to this Protocol.

Article 4

Appendix III of Annex III to the Agreement shall be replaced by Annex III to this Protocol.

Article 5

Appendix IV toAnnex III to the Agreement shall be replaced by Annex IV to this Protocol.

Article 6

1. The provisions of the Agreement shall be applied to goods exported from either Chile to one of the new Member States or from one of the new Member States to Chile, which comply with the provisions of Annex III to the Agreement and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in Chile or in such new Member State.

2. Preferential treatment shall be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months of the date of accession, of a proof of origin issued retrospectively by the customs authorities or competent governmental authority of the exporting country.

SECTION IV

TRADE IN SERVICES AND ESTABLISHMENT

Article 7

Part A of Annex VII to the Agreement shall be replaced by the provisions of Annex V to this Protocol.

Article 8

Part A of Annex VIII to the Agreement shall be replaced by the provisions of Annex VI to this Protocol.

Article 9

Part A of Annex IX to the Agreement shall be replaced by the information provided in Annex VII to this Protocol.

Article 10

Part A of Annex X to the Agreement shall be replaced by the provisions of Annex VIII to this Protocol.

SECTION V

GOVERNMENT PROCUREMENT

Article 11

1. The entities of the new Member States listed in Annex IX to this Protocol shall be added to the relevant sections of Annex XI to the Agreement.

2. The list of publication means of the new Member States listed in Annex X to this Protocol, shall be added to Appendix 2 of Annex XIII to the Agreement.

SECTION VI

WTO

Article 12

Chile undertakes not to make any claim, request or referral nor to modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII or GATS Article XXI in relation to the accession of the new Member States to the European Union.

SECTION VII

GENERAL AND FINAL PROVISIONS

Article 13

1. This Protocol shall be concluded by the Community, by the Council of the European Union on behalf of the Member States and by Chile, in accordance with their respective internal procedures.

2. This Protocol shall enter into force on the first day of the first month following that in which all the Contracting Parties have notified each other of the completion of the procedures necessary for this purpose, or on the date of entry into force of the Agreement, whichever is the later.

3. Notwithstanding paragraph 2, the Community and Chile agree to apply provisionally Articles 2, 3, 4, 5, 6, 11 and 12 of this Protocol, from the date of signature of this Protocol. Article 2 shall be applied with effect from 1 May 2004.

4. Notifications shall be sent to the Secretary-General of the Council of the European Union, who shall be the depository of this Protocol.

5. Where a provision of this Protocol is applied by the Contracting Parties pending its entry into force, any reference in such a provision to the date of entry into force of this Protocol shall be understood to refer to the date from which those Parties agree to apply that provision, in accordance with paragraph 3.

Article 14

This Protocol shall be drawn up in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish languages, each of these texts being equally authentic.

The Community shall communicate within three months from the signature of this Protocol to Chile the Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak and Slovene language versions of the Agreement. Subject to the entry into force of this Protocol, the new language versions shall become authentic under the same conditions as those drawn up in the present languages of this Protocol.

Artilce 15

This Protocol shall form an integral part of the Agreement. The Annexes to this Protocol shall form an integral part thereof.

--------------------------------------------------

ANNEX I

Amendments to Community Tariff Elimination Schedule

1. The Community shall allow duty free importation of the following products and quantities with an increase by 5 % each year of the quantity.

CN code | Description | Quantity |

07032000 | Garlic | 30 tons |

ex08061010 | Grapes (1/1 to 14/7) | 1500 tons |

08105000 | Kiwi | 1000 tons |

2. The Community shall allow duty free importation of the following products and quantities.

CN code | Description | Quantity [1] |

03032900 | Other frozen fish excluding fillets | 725 tons |

03037812 | Argentine hake |

03037819 | Hake — other |

03042053 | Frozen fillets of mackerel |

03042056 | Frozen fillets of argentine hake |

03042058 | Frozen fillets of other hake |

03042091 | Frozen fillets of blue grenadier |

03042095 | Other frozen fillets |

03049005 | Surimi |

CN code | Description | Quantity [2] |

16041519 | Prepared or preserved mackerel | 90 tons |

[1] This tariff quota will apply for 2004 and each calendar year thereafter beginning 1 January 2005 until its expiry on 31 December 2012.

[2] This tariff quota will apply for 2004 and each calendar year thereafter beginning 1 January 2005 until its expiry on 31 December 2006.

--------------------------------------------------

ANNEX II

New language versions of administrative remarks contained in Annex III to the Association Agreement

1. Article 17(4) shall be amended to read:

(...)

Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

ES "EXPEDIDO A POSTERIORI"

CS "VYSTAVENO DODATEČNĚ"

DA "UDSTEDT EFTERFØLGENDE"

DE "NACHTRÄGLICH AUSGESTELLT"

ET "VÄLJA ANTUD TAGASIULATUVALT"

EL "ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ"

EN "ISSUED RETROSPECTIVELY"

FR "DÉLIVRÉ A POSTERIORI"

IT "RILASCIATO A POSTERIORI"

LV "IZSNIEGTS RETROSPEKTĪVI"

LT "RETROSPEKTYVUSIS IŠDAVIMAS"

HU "KIADVA VISSZAMENŐLEGES HATÁLLYAL"

MT "MAHRUG RETROSPETTIVAMENT"

NL "AFGEGEVEN A POSTERIORI"

PL "WYSTAWIONE RETROSPEKTYWNIE"

PT "EMITIDO A POSTERIORI"

SL "IZDANO NAKNADNO"

SK "VYDANÉ DODATOČNE"

FI "ANNETTU JÄLKIKÄTEEN"

SV "UTFÄRDAT I EFTERHAND"

2. Article 18(2) shall be amended to read:

(...)

The duplicate issued in this way must be endorsed with one of the following words:

ES "DUPLICADO"

CS "DUPLIKÁT"

DA "DUPLIKAT"

DE "DUPLIKAT"

ET "DUPLIKAAT"

EL "ΑΝΤΙΓΡΑΦΟ"

EN "DUPLICATE"

FR "DUPLICATA"

IT "DUPLICATO"

LV "DUBLIKĀTS"

LT "DUBLIKATAS"

HU "MÁSODLAT"

MT "DUPLIKAT"

NL "DUPLICAAT"

PL "DUPLIKAT"

PT "SEGUNDA VIA"

SL "DVOJNIK"

SK "DUPLIKÁT"

FI "KAKSOISKAPPALE"

SV "DUPLIKAT"

--------------------------------------------------

ANNEX III

"Appendix III

Specimen of movement certificate eur.1. and Application for a movement certificate eur.1

Printing instructions

1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

2. The customs authorities or the competent governmental authorities of the Member States of the Community and of Chile may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

Procedure for completion

The exporter or his authorised representative shall fill out both the movement certificate EUR.1. and the application form. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

MOVEMENT CERTIFICATE

1. Exporter (name, full address, country)

EUR.1

No A

000.000

See notes overleaf before completing this form

2. Certificate used in preferential trade between

and

(insert appropriate countries, group of countries or territories)

3. Consignee (name, full address, country) (Optional)

4. Country, group of

countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; marks and numbers; number and kind of packages; description of goods

9. Gross mass (kg) or other measure (litres, m3, etc.)

10. Invoices

(Optional)

11. CUSTOMS OR COMPETENT GOVERNMENTAL AUTHORITY ENDORSEMENT

Declaration certified stamp

Export document ():

Form No

Customs or competent governmental office:

Issuing country or territory:

Place and date ………………………….

...............................................................

(Signature)

12. DECLARATION BY THE EXPORTER

I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.

Place and date .........................................

............................................................

(Signature)

If goods are not packed, indicate number of articles or state "in bulk" as appropriate.

It may include the tariff classification of the goods at a heading (four digits code) level.

Complete only where the regulations of the exporting country or territory require.

+++++ TIFF +++++

13. REQUEST FOR VERIFICATION, to:

14. RESULT OF VERIFICATION

Verification carried out shows that this certificate

-was issued by the customs office or the competent governmental authority indicated and that the information contained therein is accurate.

Verification of the authenticity and accuracy of this certificate is requested

............................................................................

(Place and date)

Stamp

...........................................................

(Signature)

-does not meet the requirements as to authenticity and accuracy (see remarks appended).

...........................................................................

(Place and date)

Stamp

...........................................................

(Signature)

Insert X in the appropriate box.

NOTES

1.The certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities or the competent governmental authority of the issuing country or territory.

2.No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

3.Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

+++++ TIFF +++++

APPLICATION FOR A MOVEMENT CERTIFICATE

1. Exporter (name, full address, country)

EUR.1.

No A

000.000

See notes overleaf before completing this form

2. Application for certificate used in preferential trade between

and

(insert appropriate countries, group of countries or territories)

3. Consignee (name, full address, country) (Optional)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; marks and numbers; number and kind of packages; description of goods

9. Gross mass (kg) or other measure (litres, m3, etc.)

10. Invoices

(Optional)

If goods are not packed, indicate number of articles or state "in bulk" as appropriate.

It may include the tariff classification of the goods at a heading (four digits code) level.

+++++ TIFF +++++

DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

DECLARE that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY as follows the circumstances which have enable these goods to meet the above conditions:

…………………………………………………………………………………………

…………………………………………………………………………………………

…………………………………………………………………………………………

…………………………………………………………………………………………

SUBMIT the following supporting documents:

…………………………………………………………………………………………

…………………………………………………………………………………………

…………………………………………………………………………………………

…………………………………………………………………………………………

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST the issue of the attached certificate for these goods.

…………………………………………

(Place and date)

…………………………………………

(Signature)

For example: import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.'

+++++ TIFF +++++

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ANNEX IV

"Appendix IV

Invoice declaration

Specific requirements as for the making out of an invoice declaration

An invoice declaration, the text of which is set out below, shall be made out using one of the linguistic versions set out there and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters. The invoice declaration must be drawn up in accordance with the respective footnotes. The footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs or competent governmental authorisation No ... [1]) declares that, except where otherwise clearly indicated, these products are of ... preferential origin [2].

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera o de la autoridad gubernamental competente no ... [1]) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... [2].

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes eller den kompetente offentlige myndigheds tilladelse nr. ... [1] erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... [2].

German version

Der Ausführer (Ermächtigter Ausführer; Bewillingung der Zollbehörde oder der zuständigen Regierungsbehörde Nr. … [1]) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nichts anderes angegeben, präferenzbegünstigte Ursprungswaren ... [2] sind.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου ή της καθύλην αρμόδιας αρχής, υπ'αριθ. ... [1]) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... [2].

French version

L'exportateur des produits couverts par le présent document (autorisation douanière ou de l'autorité gouvernementale compétente no … [1]) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... [2].

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale o dell'autorità governativa competente n. … [1]) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... [2].

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning of vergunning van de competente overheidsinstantie nr. … [1]) verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn [2].

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira ou da autoridade governamental competente no… [1]) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... [2].

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin tai toimivaltaisen julkisen viranomaisen lupa nro... [1]) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita [2].

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd eller behörig statlig myndighet nr. __. [1]) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ___ ursprung [2].

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení celního nebo příslušného vládního orgánu ... [1]) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v ... [2].

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti või pädeva valitsusasutuse luba nr. ... [1]) deklareerib, et need tooted on ... [2] sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas vai kompetentu valsts iestāžu pilnvara Nr. … [1]), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … [2].

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinės arba kompetentingos vyriausybinės institucijos liudijimo Nr. … [1]) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … [2]preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … [1]vagy az illetékes kormányzati szerv által kiadott engedély száma: …) kijelentem, hogy eltérő jelzs hiányában az áruk kedvezményes … származásúak [2].

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni kompetenti tal-gvern jew tad-dwana nru. … [1]) jiddikjara li, hlief fejn indikat b'mod car li mhux hekk, dawn il-prodotti huma ta' origini preferenzjali … [2].

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych lub upoważnienie właściwych władz nr … [1]) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … [2] preferencyjne pochodzenie.

Slovene version

Izvoznik blaga, zajetega s tem dokumentom, (pooblastilo carinskih ali pristojnih državnih organov št. ... [1]) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno... [2] poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia colnej správy alebo príslušného vládneho povolenia … [1]) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … [2].

…..…….…............................. [3]

(Place and date)

….………............................... [4]

(Signature of the exporter; in addition, the name of the person. The declaration must be indicated in clear script)

[1] When the invoice declaration is made out by an approved exporter within the meaning of Article 21 of this Annex, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

[2] Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of this Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM"

[3] These indications may be omitted if the information is contained on the document itself.

[4] See Article 20(5) of this Annex. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory."

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ANNEX V

(ANNEX VII to the Agreement referred to in Article 99 of the Agreement)

Schedule of specific commitments on services

PART A

Community's schedule

Introductory note

1. The specific commitments in this schedule apply only to the territories in which the Treaties establishing the Community are applied and under the conditions laid down in these Treaties. These commitments apply only to the relations between the Community and its 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. AT Austria

BE Belgium

CY Cyprus

CZ Czech Republic

DE Germany

DK Denmark

ES Spain

EE Estonia

FR France

FI Finland

EL Greece

HU Hungary

IT Italy

IE Ireland

LU Luxembourg

LT Lithuania

LV Latvia

MT Malta

NL The Netherlands

PT Portugal

PL Poland

SE Sweden

SI Slovenia

SK Slovak Republic

UK UK United Kingdom

3. A glossary of terms used by individual Member States is attached to this schedule.

"Subsidiary" of a legal person means a legal person which is effectively controlled by another legal person.

"Branch" of a legal person means a place of business not having legal personality which has the appearance of permanency, such as the extension of a parent body, has a management and is materially equipped to negotiate business with third parties so that the latter, although knowing that there will if necessary be a legal link with the parent body, the head office of which is abroad, do not have to deal directly with such parent body but may transact business at the place of business constituting the extension.

I.HORIZONTAL COMMITMENTS |

All sectors included in this schedule | | | |

| 3.In all Member States [1] services considered as public utilities at a national or local level may be subject to public monopolies or to exclusive rights granted to private operators [2]. | 3.(a)Treatment accorded to subsidiaries (of Chilean 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 Community is not extended to branches or agencies established in a Member State by a Chilean company. However, this does not prevent a Member State from extending this treatment to branches or agencies established in another Member State by a Chilean company or firm, as regards their operation in the first Member State's territory, unless such extension is explicitly prohibited by Community law. | |

| | (b)Treatment less favourable may be accorded to subsidiaries (of Chilean companies) formed in accordance with the law of a Member State which have only their registered office or central administration in the territory of the Community, unless it can be shown that they possess an effective and continuous link with the economy of one of the Member States. | |

| HU: Commercial presence should take the form of limited liability company, joint-stock company, branch or representative office. | Formation of Legal entity 3.SE: A limited liability company (joint stock company) may be established by one or several founders. A founding party shall either reside within the EEA (European Economic Area) or be an EEA legal entity. A partnership can only be a founding party if each partner resides within the EEA [3]. Corresponding conditions prevail for establishment of all other types of legal entities. | |

| Law on foreign companies' branches 3.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.SE: Building projects with a duration of less than a year are exempted from the requirements of establishing a branch or appointing a resident representative.PL: Unbound with respect to branches. | Law on foreign companies' branches 3.SE: The managing director and at least 50 % of the members of the board shall reside within the EEA (European Economic Area).SE: The managing director of a branch shall reside within the EEA (European Economic Area) [3].SE: 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: 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. | |

| Legal entities: 3.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 1 000 million Finnish markka or with a balance sheet total exceeding EUR 167 million) is subject to confirmation by the Finnish authorities; the confirmation may be denied only if an important national interest would be jeopardised.FI: At least half of the founders of a limited company need to be resident either in Finland or in one of the other EEA (European Economic Area) countries. Company exemptions may, however, be granted.PL: The establishment by foreign service suppliers may only take the form of limited partnership, limited liability company or joint stock company | FI: A foreigner living outside the European Economic Area and carrying on a trade as a private entrepreneur or as a partner in a Finnish limited or general partnership needs a trade permit. If a foreign organisation or foundation which is resident outside the European Economic Area intends to carry on a business or trade by establishing a branch in Finland, a trade permit is required. FI: If at least half of the members of the board or the Managing Director are resident outside the European Economic Area, permission is required. Company exemptions may, however, be granted. SK: A foreign natural person whose name is to be registered in the Commercial Register as a person authorised to act on behalf of the entrepreneur is required to submit a residence permit for the Slovak Republic | |

| Real estate purchases: 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 1892/89 permission from the Minister of Defence is needed for a citizen to acquire land in areas near borders. According to administrative practices permission is easily granted for direct investment. CY: Unbound. HU: Unbound for the acquisition of State owned property. LT: Unbound for the acquisition of land by juridical and natural persons. MT: Unbound for the acquisition of real property. LV: Unbound in relation to acquisition of land by juridical persons. Land lease not exceeding 99 years permitted. PL: Unbound in relation to acquisition of state-owned property, i.e. the regulations governing the privatisation 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 [4] 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 State is subject to special permission. SK: None except for land (for modes 3 and 4) | Real estate purchases: AT: The acquisition, purchase as well as rent or lease of real estate by foreign natural persons and legal persons requires an authorisation by the competent regional authorities (Länder) which will consider whether important economic, social or cultural interests are affected or not. 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. 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 authorisation. HU: Unbound for the acquisition of real estate by foreign natural persons. LV: Unbound in relation to acquisition of land by juridical persons. Land lease not exceeding 99 years permitted. PL: Acquisition of real estate, direct and indirect, by foreigners and foreign legal persons requires permission 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 authorisation (for modes 3 and 4). | |

| | IT: Unbound for purchase of real estate. FI (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. FI (Åland Islands): Restrictions on the right of establishment and the right to provide services by natural persons who do not enjoy regional citizenship in Åland, or by any legal person, without permission by the competent authorities of the Åland Islands. | |

| Investments: FR: Foreign purchases exceeding 33,33 % of the shares of capital or voting rights in existing French enterprise, or 20 % in publicly quoted French companies, are subject to the following regulation: after a period of one month following prior notification, authorisation is tacitly granted unless the Minister of Economic Affairs has, in exceptional circumstances, exercised its right to postpone the investment.FR: Foreign participation in newly privatised 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. ES: Investment in Spain by foreign government and foreign public entities (which tends to imply, besides economic, also non-economic interests to entity's part), directly or through companies or other entities controlled directly or indirectly by foreign governments, need prior authorisation by the government. PT: Foreign participation in newly privatised 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. IT: Exclusive rights may be granted or maintained to newly-privatised companies. Voting rights in newly privatised 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. FR: For establishing in certain [5] commercial, industrial or artisanal activities, a specific authorisation is needed if the managing director is not holder of a permanent residence permit. | Investments: 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 %, any additional financing for working capital requirements or otherwise should be raised from local and foreign sources in proportion to the participation of residents and non-residents in the entity's equity. In the case of branches of foreign companies, all capital for the initial investment must be provided from foreign sources. Borrowing from local sources is only permitted after the initial implementation of the project, for financing working capital requirements. HU: Unbound for the acquisition of State-owned properties. LT: Investments in organising lotteries are forbidden under the Law on Foreign Capital Investment. MT: Companies with the participation of non-resident legal or natural persons are subject to the same capital requirement applicable to companies that are fully owned by residents as follows: private companies — Lm 500 (with a minimum of 20 % as paid up capital); public companies — Lm 20000 (with a minimum of 25 % paid up capital). The non-resident percentage of share of the equity is to be paid for with funds emanating from abroad. Companies with non-resident participation must apply for a permit from the Ministry of Finance to acquire premises under the appropriate legislation. | |

| 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 %. 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 staffIn 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 % may be granted. In the case of public companies, foreign equity participation is normally allowed to the extent of up to 30 %. In Mutual Funds the extent of allowable foreign ownership is 40 %. 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. | | |

| HU: Unbound for the acquisition of State-owned properties. MT: The Companies Act (Cap.386) regulating the supply of services by non-residents through the registration of a local company and the External Transactions Act (Cap. 233) which regulates the issue, acquisition, sale and redemption of securities not listed on the Malta Stock Exchange shall continue to apply. PL: Authorisation of the establishment of a company with foreign equity is required in the case of establishment of company, purchase or acquiring of shares or stocks in an existing company; extending of the activity of the company when the scope of activity embraces at least one of the following areas:management of seaports and airports,dealing in real estate or acting as intermediary in real estate transactions,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 six months or decides on acquisition of such property.SI: For financial services, authorisation 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). | | |

| | Subsidies Eligibility for subsidies from the Community or Member States may be limited to legal persons established within the territory of a Member State or a particular geographical subdivision thereof. Unbound for subsidies for research and development. Unbound for branches established in a Member State by a non-Community company. The supply of a service, or its subsidisation, within the public sector is not in breach of this commitment. Commitments taken in this schedule do not require the Community or Member States to offer a subsidy to a service supplied from outside its territory. To the extent that any subsidies are made available to natural persons, their availability may be limited to nationals of a Member State. | |

| Exchange regime [6] [7] [8]: 1, 2. 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 authorisation required for acceptance of financial credits from foreign subjects, direct capital investments abroad, acquisition of real estate abroad and purchase of foreign securities. | Exchange regime [9] 4.CY: Under the Exchange Control Law, non-residents are not normally permitted to borrow from local sources | |

| 4.Unbound except for measures concerning the entry into and temporary stay [10] within a Member State, without requiring compliance with an economic needs test [11], of the following categories of natural persons providing services: | 4.Unbound except for measures concerning the categories of natural persons referred to in the Market Access column. | |

| (i)the temporary presence, as intra-corporate transferee [12], of natural persons in the following categories, provided that the service supplier is a legal person and that the persons concerned have been employed by it or have been partners in it (other than as majority shareholders), for at least the year immediately preceding such movement | Community 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. | |

| (a)Persons working in a senior position within a legal 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 subdivision 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. | Residency requirements AT: Managing directors of branches and legal persons have to be resident in Austria; natural persons responsible within a legal person or a branch for the observance of the Austrian Trade Act must be resident in Austria. MT: Immigration regulations under the Immigration Act (Cap 217) will regulate the issue of residency permits/documents. | |

| (b)Persons working within a legal 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; | | |

| (ii)the temporary presence of natural persons in the following categories: | | |

| (a)persons not residing in the territory of a Member State to which the EC treaties apply, who are representatives of a service supplier and are seeking temporary entry for the purpose of negotiating for the sale of services or entering into agreements to sell services for that service provider, where those representatives will not be engaged in making direct sales to the general public or in supplying services themselves (in addition, for EE, HU, LV, SI: or on their own behalf receive remuneration from a source located within the Member State concerned); | | |

| (b)persons working in a senior position, as defined in (i)(a) above, within a legal person, who are responsible for setting up in a Member State a commercial presence of a service provider of Chile when: | | |

| the representatives are not engaged in making direct sale or supplying services (in addition, for EE, HU, LV, SI: or on their own behalf receive remuneration from a source located within the Member State concerned), and | | |

| the service provider has its principal place of business in the territory of Chile and has no other representative, office, branch or subsidiary in that Member State. | | |

| FR: The managing director of an industrial, commercial or artisanal activity [5], if not holder of a residence permit, needs specific authorisation. | | |

| IT: Access to industrial, commercial and artisanal activities is subject to a residence permit and specific authorisation to pursue the activity. | | |

| (iii)Unbound except for measures concerning the entry into and temporary stay within a Member State of the following category of natural persons without requiring compliance with an economic needs test except where indicated for a specific subsector. Access is subject to the following conditions [13]: | | |

| the natural persons are engaged in the supply of a service on a temporary basis as employees of a legal person, who has no commercial presence in any Member State of the European Community,the legal person has obtained a service contract, for a period not exceeding three months from a final consumer in the Member State concerned, 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 Community or its Member States, | | |

| the natural person seeking access should be offering such services as an employee of the legal person supplying the service for at least the year (two years in the case of EL) immediately preceding such movement, | | |

| the temporary entry and stay within the Member State concerned shall be for a period of not more than three months in any 12-month period (six months in the case of EE; 24 months in the case of NL) 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, | | |

| 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 Community and the Member State where the service is supplied, | | |

| the service contract has to be obtained in one of the activities mentioned below and subject to the additional conditions mentioned in the subsector by the Member State concerned:Legal servicesAccounting servicesAuditing servicesTaxation advisory servicesArchitectural services, urban planning and landscape architectural servicesEngineering services, integrated engineering servicesMedical, dental and midwifery servicesVeterinary servicesServices provided by nurses, physiotherapists and paramedical personnelComputer and related servicesResearch and development servicesAdvertisingMarket research and opinion pollingManagement consulting servicesServices related to management consultingTechnical testing and analysis servicesRelated scientific and consulting servicesAdvisory and consulting services relating to agriculture, hunting and forestryAdvisory and consulting services relating to fishingServices relating to miningMaintenance and repair of equipmentPhotographic servicesConvention servicesTranslation services | | |

| Construction servicesSite investigation workEnvironmental servicesHigher education servicesAdult education servicesTravel agencies and tour operator servicesTourist guide servicesEntertainment servicesNews agency servicesServices related to the sale of equipment or to the assignment of a patent | | |

II.SECTOR-SPECIFIC COMMITMENTS |

1.Business services | | | |

A.Professional services | | | |

(a)Legal advice home country law and public international law (excluding EC law)CZ, EE, LV, PL, SI, SK: CPC 861. | 1.EE: Unbound for CPC 861 other than CPC 86190FR, PT, SI: Unbound for drafting of legal documents.SE: Unbound when practising as "Advokat" (i.e. lawyer/solicitor/barrister) or as an EEA (European Economic Area) lawyer under his or her home country corresponding professional title [14].CY, MT: Unbound | 1.FR, PT, SI: Unbound for drafting of legal documents.DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practise and law firms registered in Denmark.SE: Unbound when practising as "Advokat" (i.e. lawyer/solicitor/barrister) or as an EEA (European Economic Area) lawyer under his or her home-country corresponding professional title.EE: Unbound for CPC 861 other than CPC 86190AT: 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 | |

| 2.CY, MT: Unbound | 2.CY, MT: Unbound | |

| 3.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.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, citizenship of one of the EEA (European Economic Area) countries is requiredAT, CY, MT: Unbound. | 3.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.AT, CY, MT: UnboundCZ: Barristers and commercial lawyers in Czech law are required to be graduates of Czech universities | FR: Host country law and international law (including EC law) are open to the Members of the regulated legal and judicial profession. [15] |

| 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 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 pohimäärus) only Estonian nationals are allowed to establish a lawyer's office. To be 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 take 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 JusticeHU: Commercial presence should take the form of partnership with a Hungarian barrister (ügyvéd) or a barrister's office (ügyvédi iroda), or representative officeLV: 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 lawyers may 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 from University of Latvia or from another university recognised as equivalent by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass an examination in accordance with rules set up by the Council of Sworn Solicitors. Sworn notaries have to pass an examination in accordance with the order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries. | EE: None for CPC 86190. Unbound for CPC 861 other than CPC 86190. SI: Conditions for acceptance into the Bar Association for lawyers who are not Slovenian nationals and have a licence to practise in another Member State, must have a certificate of knowledge of the Slovenian law and must be proficient in the Slovene language SK: Barristers and commercial lawyers in Slovak law are required to be graduates of Slovak universities | |

| PL: Establishment subject to authorisation. Nationality requirement SI: Commercial presence is restricted to sole proprietorship or to a law firm with unlimited responsibility (partnership) only. Only lawyers with licence to practise 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 another Member, must have a certificate of knowledge of the Slovenian law and must be proficient in the Slovene language. Notaries public are persons performing a public service. Concession rights may 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. | | |

| SE: When supplying legal advice as "Advokat", practising of the profession in cooperation with other persons than other "advokats" or in the form of a limited liability company (joint stock company) is not permitted, unless certain conditions are met. LU: Host country law and international law [16] subject to registration as "avocat" at the Luxembourg Bar | SE: When appearing under the title "Advokat" (lawyer, solicitor/barrister) membership in Swedish Bar Association is required. Swedish or EEA (European Economic Area) citizenship and residency are required for such membership. When a person authorised as an "Advokat" in a State within the EEA wishes to practise law on a permanent basis in Sweden under his or her home country professional title, he/she shall register with the Swedish Bar Association. | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:AT, CY, MT: UnboundFR: 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 [17]. These activities may also be exercised as a secondary activity to the principal activity by members of other regulated professions or by qualified persons.AT: At the request of a consumer, legal advisors may temporarily move into the territory of Austria in order to supply a specific service.FI: When practising legal services as a member of the General Bar Association, citizenship of one of the EEA (European Economic Area) countries is required.SE: When supplying legal advice activity as "Advokat", practising of the profession in cooperation with other persons than other "advokats" or in the form of a limited liability company (joint stock company) is not permitted, unless certain conditions are met. | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practise. Requirement of a Danish legal examination in order to obtain a Danish licence to practise.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.SE: When appearing under the title "Advokat" (lawyer, solicitor/barrister) membership in the Swedish Bar Association is required. Swedish citizenship and residency are required for such membership.CY, MT: Unbound | |

| 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 lawyers may provide all legal services, except representation in criminal proceedings. Representation in criminal proceedings is 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 another university recognised as equivalent by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass an examination in accordance with rules set up by the Council of Sworn Solicitors. Sworn notaries have to pass an examination in accordance with the order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries. | | |

| Unbound except for BE, DE, DK, ES, SE and UK as indicated in the horizontal section under (iii), subject to the above conditions and the following specific limitations: BE, DE, DK, ES, SE and UK: University degree and professional qualifications and three years' professional experience in the sector. DE: Unbound for activities reserved to "Rechtsanwalt". BE: Economic needs test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. | Unbound except for BE, DE, DK, ES, SE and UK as indicated in the horizontal section under (iii): DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practise. Requirement of a Danish legal examination in order to obtain a Danish licence to practise. SE: When appearing under the title "Advokat" (lawyer, solicitor/barrister) membership of the Swedish Bar Association is required. Swedish citizenship and residency are required for such membership. | |

(b)Accounting services(CPC 86212 other than "auditing services", 86213, 86219) | 1.CY, FR, HU, IT, MT, SI: Unbound2.None | 1.FR, IT, MT, SI: UnboundAT: No representation before competent authorities2.None | |

| 3.DE: Provision through a "GmbH & Co. KG" and "EWIV" is prohibited.FR: Provision through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only.PT: Provision through professional establishment only.IT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted.AT: Foreign accountants' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 %; this applies only to non-members of the Austrian Professional Body.CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation 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. | 3.DK: Foreign accountants may enter into partnerships with Danish authorised accountants after obtaining permission from the Danish Commerce and Companies Agency. | |

| 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 three years experience in auditing recognised by the Latvian Association of Sworn Auditors; (c) who have passed a qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having an excellent reputation. SI: Commercial presence should take the form of a juridical person | | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:FR: 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 five years.IT: Condition of residency for "Ragionieri-Periti commerciali".DK: Residence requirement unless otherwise provided by the Danish Commerce and Companies Agency.AT: at the request of a consumer, accountants may temporarily move into the territory of Austria in order to supply a specific service. However, as a rule natural persons supplying accounting services are required to have their professional centre (commercial presence) in Austria. No representation before competent authorities.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 recognised 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 reputationSI: Limitations on natural persons employed by juridical persons only | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:DK, IT: Residence requirement.SI: Unbound except as indicated in the Market Access column. | |

| Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE as indicated in the horizontal section under (iii) and subject to the above conditions and the following specific limitations: AT, BE, DE, DK, ES, 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. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30000. DE: Unbound for activities reserved by law in the "Wirtschaftsprüfer". LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors may 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 three years experience in auditing recognised by the Latvian Association of Sworn Auditors; (c)who have passed a qualification examination and acquired a licence of sworn auditor in accordance with the requirements of Latvian Association of Sworn Auditors; (d)having excellent reputationSI: limitations on natural persons employed by juridical persons only | Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE as indicated in the horizontal section under (iii) | |

(b)Auditing services [18] [19](CPC 86211 and 86212 other than accounting services) | 1.AT, BE, CY, DE, DK, ES, FR, FI, HU, IT, IE, LU, LT, MT, NL, PT, SE, SI, UK: UnboundLT: None except that auditor's report must be prepared in conjunction with an auditor accredited to practice in Lithuania. | 1.AT, BE, DE, DK, ES, FR, FI, IT, IE, LU, LT, MT, NL, PT, SE, SI, UK: UnboundLT: None except that an auditor's report must be prepared in conjunction with an auditor accredited to practise in Lithuania. | |

| 2.None | 2.None | |

| 3.BE: Provision through a "SA" and "Société en commandite" is prohibited.DE: Provision through a "GmbH & Co. KG" and "EWIV" is prohibited.FR: For statutory audits: provision through any company form except SNC, SCS and secondary offices.PT: Provision through professional association only.IE: Provision through partnership only.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.FI: At least one of the auditors of a Finnish Liability company must be resident in one of the EEA (European Economic Area) countries or an authorised auditing company.SE: Only auditors approved in the EEA may perform legal auditing services in certain legal entities, i.e. in all limited companies. Only such persons may be share-owners or form partnership in companies which practise qualified auditing (for official purposes). EEA exam, work experience and residency are required for approval. | 3.DK: Foreign auditors may enter into partnerships with Danish State authorised accountants after obtaining permission from the Danish Commerce and Companies Agency.SE: Residency within the EEA (European Economic Area) and Swedish exam required [20] | |

| AT: Foreign auditors' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 %; this applies only to non-members of the Austrian Professional Body. | | |

| CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation 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 are 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 % of capital share or voting rights are reserved for Czech nationals. | | |

| 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 three years experience in auditing recognised by the Latvian Association of Sworn Auditors;(c)who have passed a 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 not less than 75 % of shares should belong to auditors or auditing companies. The establishment is allowed through all kinds of legal forms of companies except Public Stock Corporation (AB). Qualification requirements for auditors in the country of origin of those auditors or auditing companies should be not lower than in Lithuania. PL: Nationality requirement. Foreign auditors may practise after confirmation of their qualifications. SI: Commercial presence should take the form of a juridical person. The share of foreign persons in auditing companies may not exceed 49 % 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 % of capital share or voting rights are reserved for Slovak nationals. | | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:DK: Residence condition, unless otherwise provided by the Danish Commerce and Companies Agency.ES: Residency requirement.EL: Conditions of nationality for statutory auditors.ES: Audit companies: administrators, directors and partners of companies other than those covered by the eighth EEC Directive on company law, must fulfil a residency condition. | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:DK: Residence requirement.IT, PT: Residence requirement for individual auditors.SE: Residency within the EEA (European Economic Area) and Swedish exam required [20].SI: Unbound except as indicated in the Market Access column | |

| IT: Residency requirement for "Ragionieri-Periti commerciali". Audit companies: administrators and auditors in "società di revisions" other than those covered by the eighth EEC Directive on company law, must fulfil a residency condition. FI: At least one of the auditors of a Finnish Liability company must be resident in one of the EEA (European Economic Area) countries or an authorised auditing company. SE: Only auditors approved in EEA may perform legal auditing services in certain legal entities, i.e. in all limited companies. Only such persons may be share-owners or form partnership in companies which practice qualified auditing (for official purposes). 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 three years experience in auditing recognised by the Latvian Association of Sworn Auditors;(c)who have passed a qualification examination and acquired a licence of sworn auditor in accordance with requirements of the Latvian Association of Sworn Auditors; (d) (d)having an excellent reputation. | | |

| PL: Nationality requirement. Foreign auditors may practise after confirmation of their qualifications. SI: Limitations on natural persons employed by juridical persons only. | | |

| Unbound except for BE, DE, DK, ES as indicated in the horizontal section under (iii) and subject to the above conditions and the following specific limitations: BE, DE, DK, ES: University degree and professional qualifications and three years' professional experience in the sector. BE: Economic needs test is required if the gross annual salary of the natural person is below the threshold of EUR 30000. DE: Unbound for activities reserved by law in the "Wirtschaftsprüfer". | Unbound except for BE, DE, DK, ES as indicated in the horizontal section under (iii) | |

(b)Bookkeeping services(CPC 86220) | 1.CY, FR, HU, IT, MT, SI: Unbound2.None. | 1.FR, IT, MT, SI: UnboundAT: No representation before competent authorities2.None. | |

| 3.FR: Provision through a 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.AT: Foreign bookkeepers' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 %; this applies only to non-members of the Austrian Professional Body.CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation 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. | 3.None | |

| LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors may 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 three years experience in auditing recognised by the Latvian Association of Sworn Auditors;(c)who have passed a qualification examination and acquired a licence of sworn auditor in accordance with requirements of the Latvian Association of Sworn Auditors; (d) (d)having an excellent reputation. SI: Commercial presence should take the form of a juridical person. | | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:FR: 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 five years.IT: Condition of residency for "Ragionieri-Periti commerciali".AT: At the request of a consumer, bookkeepers may temporarily move into the territory of Austria in order to supply a specific service; however, as a rule natural persons supplying bookkeepers services are required to have their professional centre (commercial presence) in Austria.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 three years experience in auditing recognised by the Latvian Association of Sworn Auditors;(c)who have passed a qualification examination and acquired a licence of sworn auditor in accordance with requirements of the Latvian Association of Sworn Auditors; (d) (d)having an excellent reputation.SI: Limitations on natural persons employed by juridical persons only. | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:IT: Residence requirement for "Ragionieri-Periti commerciali".PT: Residence requirement. | |

| Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: AT, BE, DE, DK, ES, 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. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30000. DE: Unbound for activities reserved by law in the "Wirtschaftsprüfer". | Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE as indicated in the horizontal section under (iii) | |

(c)Taxation Advisory Services(CPC 863 excluding representation in Court/tribunals) | 1.FR: Unbound for the drafting of legal documents.CY: Tax agents must be duly authorised by the Minister of Finance. Authorisation is subject to an economic needs test2.None | 1.FR: Unbound for the drafting of legal documents.AT: No representation before competent authorities2.None | |

| 3.IT: Access for natural persons only. Professional association (no incorporation) among natural persons permitted.FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only.AT: Foreign tax advisors' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body.CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation 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 | 3.None | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: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 [17]. These activities may also be exercised as a secondary activity to the principal activity by members of other regulated professions or by qualified persons.IT: Condition of residency for "Ragionieri-Periti commerciali". | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:IT, PT: Residence requirement | |

| AT: 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 centre (commercial presence) in Austria. HU: Permanent residency requirement | | |

| Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: AT, BE, DK, ES, 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 foreign tax law, where: university degree and professional, qualifications and three years' professional experience in the sector. | Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) | |

(d)Architectural Services (CPC 8671) | 1.BE, CY, EL, IT, MT, PT, PL, SI: Unbound. | 1.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.AT: None for pure planning services | |

| 2.None3.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.CZ: Authorisation by the Czech Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognized. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered. | 2.None3.None | |

| LV: The practice of three years in Latvia in the field of projecting and university degree required to receive the licence enabling business activity with full range of legal responsibility and rights to sign a project SK: Authorisation by the Slovak Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognized. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered | | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:EL: Condition of nationality.HU: Permanent residency requirement | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: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 authorisation by Royal Decree.IT: Residence requirement. | |

| Unbound except for BE, DE, DK, ES, EE, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector. EE: A university degree and five years of working experience in a related field. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30000. ES: Academic and professional qualifications recognized by the national authorities and licence delivered by the Professional Association. Unbound for CPC 86713, 86714, 86719. | Unbound except for BE, DE, DK, ES, EE, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following conditions: DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements. DE: Application of the national rules on fees and emoluments for all services which are performed from abroad. | |

(e)Engineering services(CPC 8672) | 1.CY, EL, IT, MT, PT: Unbound.2.None3.ES: Access is restricted to natural persons.IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted.CZ: Authorisation by the Czech Chamber of Authorised Engineers is required. Authorisation by analogous foreign institutions may be recognized. Natural and juridical persons may provide engineering services only by authorised engineers. Condition of nationality and residence.SK: Authorisation by the Slovak Chamber of Authorised Engineers is required. Authorisation by analogous foreign institutions may be recognized. Natural and juridical persons may provide engineering services only by authorised engineers. Condition of nationality and residence.4.Unbound except as indicated in the horizontal section under (i) and (ii) | 1.CY, EL, IT, MT, PT: Unbound.AT: None for pure planning servicesSI: 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.2.None3.None4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations:IT, PT: Residency requirements | |

| Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector. EE: Unbound except for professionals where: university degree and five years of working experience in a related field. UK: Compliance with an economic needs test is required. HU: Permanent residency requirement | Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii) | |

(f)Integrated Engineering Services(CPC 8673) | 1.CY, EL, IT, MT, PT: Unbound.2.None3.ES: Access is restricted to natural persons.IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted.SK: Authorisation by the Slovak Chamber of Authorised Engineers is required. Authorisation by analogous foreign institutions may be recognized. Natural and juridical persons may provide engineering services only by authorised engineers. Condition of citizenship and residence is required.4.Unbound except as indicated in the horizontal section under (i) and (ii) | 1.CY, EL, IT, MT, PT: Unbound.AT: None for pure planning servicesSI: None for pure planning services; the submission of plans for approval by the competent authorities requires cooperation with an established supplier of planning services.2.None3.None4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations:IT, PT: Residency requirements | |

| Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector. EE: Unbound except for professionals where: university degree and five years of working experience in a related field. UK: Compliance with an economic needs test is required | Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii) | |

(g)Urban Planning and Landscape Architectural Services(CPC 8674) | 1.BE, CY, EL, IT, MT, PT, PL, SI: Unbound.HU: Unbound for Landscape Architectural Services | 1.BE, CY, EL, IT, MT, PT, PL, SI: Unbound.AT: None for pure planning servicesDE: Application of the national rules on fees and emoluments for all services which are performed from abroad.HU: Unbound for Landscape Architectural Services | |

| 2.HU: Unbound for Landscape Architectural Services | 2.HU: Unbound for Landscape Architectural Services | |

| 3.IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted.CZ: Authorisation by the Czech Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognized. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be consideredHU: Unbound for Landscape Architectural ServicesLV: None for Urban Planning Services. For Landscape Architectural Services, three years practice in Latvia in the field of projecting and university degree required to receive the licence enabling business activity with full range of legal responsibility and rights to sign a projectSK: Authorisation by the Slovak Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognized. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered | 3.HU: Unbound for Landscape Architectural Services | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:PT: Condition of nationality.HU: Permanent residency requirement for Urban Planning Services. Unbound for Landscape Architectural Services | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: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 authorisation by Royal Decree.IT: Residence requirement.HU: Unbound for Landscape Architectural Services | |

| Unbound except for BE, DE, DK, ES, EE, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector. EE: Unbound except for professionals where: university degree and five years of working experience in a related field. UK: Compliance with an economic needs test is required | Unbound except for BE, DE, DK, ES, EE, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following conditions: DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements. DE: Application of the national rules on fees and emoluments for all services which are performed from abroad | |

(h)Medical, dental and Midwifery services(CPC 9312, 93191 [21]) | 1.All Member States except CZ, HU, LV, LT, PL, SE, SI: UnboundPL, SE: NoneCZ, HU, LV, LT, SI: Unbound for midwifery services.2.CY, FI, MT: Unbound.CZ, EE, HU, SI, SK: Unbound for midwifery services | 1.All Member States except CZ, HU, LV, LT, PL, SE, SI: UnboundCZ, HU, LV, LT, SI: Unbound for midwifery services.PL, SE: None2.CY, FI, MT: Unbound.CZ, EE, HU, SI, SK: Unbound for midwifery services | |

| 3.AT: Unbound for medical and dental services; for midwives: access restricted to natural persons only.DE: Access restricted to natural persons only. Economic needs test for medical doctors and dentists who are authorised to treat members of public insurance schemes. The criterion is shortage of doctors and dentists in the given region.CY, EE, MT: UnboundCZ, SK: Access to medical and dental services is restricted to natural persons only. Authorisation by the Ministry of Health required for foreign natural persons. Unbound for midwifery services.ES: Access restricted to natural persons only.HU: Unbound for midwifery services. | 3.AT: Unbound for medical and dental servicesCY, EE, FI, MT: UnboundCZ, HU, SI, SK: Unbound for midwifery servicesEE: Unbound for midwifery 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 abroadLT: Must communicate in Lithuanian language (refers to persons employed by a company). | |

| 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. SE: Needs test applied to decide the number of private practices to be subsidised though the public insurance scheme. | | |

| UK: Establishment for doctors under the National Health Service is subject to medical manpower planning. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. LV: None for midwifery 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 authorisation which is based on a health services plan established in function of needs, taking into account the population and already existing medical and dental services. For midwifery 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. SI: Membership of Doctors Association r 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 [22]. Unbound for midwifery services | | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:AT: Unbound except for midwivesDK: Limited authorisation to fulfil a specific function can be given for maximum 18 months.CY, FI, MT: Unbound.PT: Condition of nationality.FR: Condition of nationality. However, access is possible within annually established quotas.DE: Condition of nationality for doctors and dentists which can be waived on an exceptional basis in cases of public health interest.CZ, EE, HU, SI, SK: Unbound for Midwives ServicesLV: For medical and dental services, nationality requirement. Practise 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, access restricted to natural persons only. Economic needs determined by the total number of midwives in the given region, authorised by local health authoritiesPL: Nationality requirement. Practise of medical profession by foreigners requires the permission except for midwives. | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:AT: Unbound for doctors and dentists.DK: Residence requirement in order to obtain necessary individual authorisation from the National Board of Health.CY, FI, MT: Unbound.IT: Residence requirement.CZ, SK: Condition of residence for medical and dental services. Unbound for midwives services. Unbound for midwives servicesEE, HU, SI: Unbound for Midwives ServicesLV, PL: Foreign medical doctors have limited election rights within the professional chambersLT: Foreigners must pass additional qualification exam | |

| Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii) and subject to the above conditions and the following specific limitations: BE, DE, DK, ES: University degree and professional qualifications and three years' professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30000. DE: Condition of nationality for doctors and dentists which can be waived on an exceptional basis in cases of public health interest. | Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii) | |

(i)Veterinary services(CPC 932) | 1.All Member States except FI, LU, LT, PL, SE, UK: UnboundFI, LU, LT, PL, SE: None.UK: unbound except for veterinary laboratory and technical services supplied to veterinary surgeons, general advice, guidance and information e.g.: nutritional, behavioural and pet-care2.CY, EE, HU, MT, SI: Unbound | 1.All Member States except FI, LU, LT, PL, SE, UK: UnboundFI, LU, LT, PL, SE: None.UK: unbound except for veterinary laboratory and technical services supplied to veterinary surgeons, general advice, guidance and information e.g.: nutritional, behavioural and pet-care2.CY, EE, HU, MT, SI: Unbound | |

| 3.AT, CY, EE, HU, MT, SI: Unbound.DE, DK, ES, PT: Access restricted to natural persons.IT: Access restricted to natural persons. Professional associations (no incorporation) among natural persons permitted.IE, UK: Access through partnership or natural persons only.FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only.CZ, SK: Access is restricted to natural persons only. Authorisation by veterinary administration is required.PL: Nationality requirement. Foreign persons may apply for permission to practice. | 3.AT, CY, EE, HU, MT, SI: Unbound | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:CZ, DE, FR, EL, PT, SK: Condition of nationality.PL: Nationality requirement. Foreign persons may apply for permission to practiceAT, CY, EE, HU, MT, SI: Unbound. | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:AT, CY, EE, HU, MT, SI: Unbound.IT, CZ, SK: Residence requirement.LT: Foreigners must pass additional qualification exam. | |

| Unbound except for BE, DK, ES, as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DK, ES: University degree and professional qualifications and three years' professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of 30 000 Euro. | Unbound except for BE, DK, ES, as indicated in the horizontal section under (iii) | |

(j)Services provided by nurses, physiotherapists and paramedical personnel(CPC 93191 [23], except for AT where the following activities of CPC 9319 are covered: nurses, physiotherapists, occupational therapists, logotherapists, dieticians and nutricians, psychologists and psychotherapists) | 1.Unbound except for FI, LU, PL and SE: None2.CY, CZ, EE, HU, MT, SI, SK: Unbound3.CY, CZ, EE, HU, MT, SI, SK: UnboundES, PT: Nurses — access restricted to natural persons.IT: Nurses — access restricted to natural persons. Professional associations (no incorporation) among natural persons permitted.FR: Provision through a SEL (anonyme, à responsabilité limitée, ou en commandite par actions) or SCP only.AT: Access restricted to natural persons only except for psychologists and psychotherapists: none.SE: Needs test applied to decide the number of private practices to be subsidised through the public insurance scheme.LT: Access limited to sole proprietorship only. Economic needs test may be applied.PL: Nationality requirement. | 1.Unbound except for FI, LU, PL and SE: None.2.CY, CZ, EE, HU, MT, SI, SK: Unbound3.CY, CZ, EE, HU, MT, SI, SK: UnboundLT: None except as under market access | |

| 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:DK: Limited authorisation to fulfil a specific function can be given for maximum 18 monthsPT: Condition of nationalityIT: Subject to economic needs test: decision is subject to regional vacancies and shortages | 4.Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:DK: Residence requirement in order to obtain necessary individual authorisation from the National Board of Health.CY, CZ, EE, HU, MT, SI, SK: Unbound | |

| AT: natural persons, except nurses, psychologists and psychotherapists 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 LV: access restricted to natural persons only. Economic needs determined by the total number of nurses in the given region, authorised by local health authorities PL: Nationality requirement in the case of midwives and nurses CY, CZ, EE, HU, MT, SI, SK: Unbound. | | |

| Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii) and subject to the above conditions and the following specific limitations: BE, DE, DK, ES: University degree or equivalent technical qualification demonstrating knowledge, professional qualifications and three years' professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30000. | Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii) | |

Pharmacists (retail distribution of pharmaceutical goods - part of CPC 63211) | 1.Unbound2.AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: Unbound | 1.Unbound2.AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: U