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, RO, SI, SK: CPC 861. BG: where the service supplier is a qualified lawyer (17) (part of CPC 861) (1) EE: unbound for CPC 861 other than CPC 86190. FR, 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 (18). 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 86190. AT: foreign legal advisors are required to be members of their national Bar Association; they may use their professional title only with reference to the place of registration in their home country. CY, MT: unbound

(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 required. AT, CY, MT, RO: unbound CZ: no limitation involving foreign law. For activities involving national law acceptance in the Czech Bar Association or in the Czech Chamber of Commercial Lawyers is required. (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, RO: unbound CZ: barristers and commercial lawyers in Czech law are required to be graduates of Czech universities. EE: none for CPC 86190. Unbound for CPC 861 other than CPC 86190. FR: host-country law and international law (including EC law) are opened to the Members of the regulated legal and judicial profession. (19)

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 get accepted into the Bar Association the following requirements should be met: (a) two years’ work experience as an assistant to a barrister at law; (b) passing a relevant examination; (c) work for three years as a senior assistant. After that it is possible to pass a lawyer’s exam (excellent knowledge of the Estonian law and excellent proficiency in the Estonian language are required). Notaries Public are persons performing a public service; they are appointed by the Ministry of Justice. HU: commercial presence should take the form of partnership with a Hungarian barrister (ügyvéd) or a barrister's office (ügyvédi iroda), or representative office. LV: none for consultancy on home country and public international law. For CPC 861 other than consultancy on home country and public international law, licence issued by the Ministry of Justice and knowledge of Latvian language required. Licensed lawyer can provide all legal services, except representation in criminal proceedings. SI: conditions for acceptance into the Bar Association for lawyers who are not Slovenian nationals and have a licence to practice in another Member, have to have a certificate of knowledge of the Slovenian law and must be proficient in the Slovenian language. SK: barristers and commercial lawyers in Slovak law are required to be graduates of Slovak universities.

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 other university recognised as equal by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass examination in accordance with rules set up by Council of Sworn Solicitors. Sworn notaries have to pass examination in accordance with order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries. PL: establishment subject to 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 practice may be partners. For activities involving national law acceptance into the Bar Association (‘Odvetniška 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, have to have a certificate of knowledge of the Slovenian law and must be proficient in the Slovenian language. Notaries public are persons performing public services. Concession rights can be acquired by licence.

SK: no limitation involving foreign law. For activities involving national law acceptance in the Slovak Bar Association or in the Slovak Chamber of Commercial Lawyers is required.

SE: when supplying legal advice activity as ‘Advokat’, practicing 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 (20) 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 practice 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, RO: unbound 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 (19). 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. (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 license 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.

FI: when practicing 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’, practicing 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. LV: for CPC 861 other than consultancy on home country and public international law, licence issued by the Ministry of Justice and knowledge of Latvian language required. Licensed lawyer can provide all legal services, except representation in criminal proceedings. Representation in criminal proceedings permitted only to sworn solicitors. Nationality requirement for sworn solicitors and sworn notaries. Sworn solicitors and sworn notaries have to be at least 25 years old, having knowledge of Latvian language, graduated form University of Latvia or from other university recognised as equal by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass examination in accordance with rules set up by Council of Sworn Solicitors. Sworn notaries have to pass examination in accordance with order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries. SE: When appearing under the title ‘Advokat’ (lawyer/solicitor/barrister) membership in Swedish Bar Association is required. Swedish citizenship and residency are required for such membership. CY, MT, RO: unbound

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: u: 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 license 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 in 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, RO, SI: unbound (2) RO: unbound (1) FR, IT, MT, RO, SI: unbound AT: no representation before competent authorities. (2) RO: unbound

(3) DE: provision through a ‘GmbH & CoKG’ and ‘EWIV’ is prohibited. FR: provision through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. 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 per cent; this applies only to non members of the Austrian Professional Body. (3) DK: foreign accountants may enter into partnerships with Danish authorised accountants after obtaining permission from the Danish Commerce and Companies Agency. RO: unbound

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.

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 qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation. SI: commercial presence should take the form of a juridical person. RO: unbound

(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. (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: DK, IT: residence requirement. RO: unbound SI: unbound, except as indicated in the Market Access column.

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 three years’ experience in auditing recognised by the Latvian Association of Sworn Auditors; (c) who have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation. RO: unbound SI: 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) 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 30 000. 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).

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 qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation. SI: limitations on natural persons employed by juridical persons only.

(b) auditing services (21) (22) (CPC 86211 and 86212 other than accounting services) (1) AT, BE, BG, CY, DE, DK, ES, FR, FI, HU, IT, IE, LU, LT, MT, NL, PT, RO, SE, SI, UK: unbound LT: none, except that auditor’s report must be prepared in conjunction with an auditor accredited to practice in Lithuania. (2) BG, RO: unbound (1) AT, BE, BG, DE, DK, ES, FR, FI, IT, IE, LU, LT, MT, NL, PT, RO, SE, SI, UK: unbound LT: none, except that auditor’s report must be prepared in conjunction with an auditor accredited to practice in Lithuania. (2) BG, RO: unbound

(3) BE: provision through a ‘SA’ and ‘Société en commandite’ is prohibited. DE: provision through a ‘GmbH & CoKG’ and ‘EWIV’ is prohibited. FR: for statutory audits: provision through any company form, except SNC, SCS and secondary offices. 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. (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 (23). BG, RO: unbound

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 practice qualified auditing (for official purpose). EEA exam, work experience and residency are required for approval.

AT: foreign auditors’ (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; 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 per cent of capital share or voting rights are reserved to 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 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 per cent of shares should belong to auditors or auditing companies. The establishment is allowed through the all kinds of legal forms of companies, except Public Stock Corporation (AB). Qualification 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 might practice 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 per cent of the equity. Provision through auditing companies only. SK: auditing may be provided by natural or juridical persons registered in the auditors list of the Chamber of Auditors. In case of juridical persons at least 60 per cent of capital share or voting rights are reserved to Slovak nationals. BG, RO: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, RO: unbound 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 8th 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: BG, RO: unbound DK: residence requirement. IT, PT: residence requirement for individual auditors. SE: residency within the EEA (European Economic Area) and Swedish exam required (23). 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 revisione’, other than those covered by the 8th 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 purpose).

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 qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation. PL: nationality requirement. Foreign auditors might practice after confirmation of their qualifications. 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 30 000. 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) BG: excluding tax returns (1) CY, FR, HU, IT, MT, RO, SI: unbound (2) RO: unbound (1) FR, IT, MT, RO, SI: unbound AT: no representation before competent authorities. (2) RO: unbound

(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 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 are permitted. No body corporate is allowed. (3) RO: unbound

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 qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation. SI: commercial presence should take the form of a juridical person. RO: unbound

(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 bookkeeper's services are required to have their professional centre (commercial presence) in Austria. (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. RO: unbound

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 qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation. RO: unbound SI: limitations on natural persons employed by juridical persons only.

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 30 000. 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 test. BG, RO: unbound (2) BG, RO: unbound (1) FR: unbound for the drafting of legal documents. AT: no representation before competent authorities. BG, RO: unbound (2) BG, RO: unbound

(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 are 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. BG, RO: unbound (3) BG, RO: unbound

(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 (19). 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’. 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. BG, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, RO: unbound IT, 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, 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 BG: none, except for the conditions specified in (4) below. (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) BG: none, except for the conditions specified in (4) below. (3) BG: foreign persons are to provide the services only in partnership with, or as subcontractors of, local service suppliers where the project is of national or regional significance. This does not apply to projects which have been put up for international auction won by foreign service suppliers. Accreditation requirement: the main scope of the foreign person's activity to be the relevant services; experience in the field of construction; projects performed during the last two years; staff and technical capacity; bank references from a first rank foreign bank. Services must be supplied through employees under the conditions specified in (4) below. ES: access is restricted to natural persons. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. (2) None (3) None

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 recognised. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered. LV: practice of three years in Latvia in the field of projecting and university degree required to receive the licence enabling to engage in business activity with full range of legal responsibility and rights to sign a project. SK: authorisation by the Slovak Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognised. 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: BG: access is limited to natural persons subject to recognition of their technical qualification and accreditation by a professional chamber in the Republic of Bulgaria. Accreditation is subject to following criteria: recognised technical qualification in Bulgaria; experience in the field of construction; projects performed during the last two years; staff and technical capacity. EL: condition of nationality. HU: permanent residency requirement. RO: unbound for (ii). (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. RO: unbound for (ii).

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’ 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 30 000. ES: academic and professional qualifications recognised 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 (all Member States, except RO: CPC 8672. RO: only advisory and consultative engineering services (CPC 86721) and engineering design services for mechanical and electrical installations for buildings (CPC 86723)) (1) CY, EL, IT, MT, PT: unbound BG: none, except for the conditions specified in (4) below. (2) BG: none, except for the conditions specified in (4) below. (3) BG: foreign persons are to provide the services only in partnership with, or as subcontractors of, local service suppliers where the project is of national or regional significance. This does not apply to projects which have been put up for international auction won by foreign service suppliers. Accreditation requirement: the main scope of the foreign person’s activity to be the relevant services; experience in the field of construction; projects performed during the last two years; staff and technical capacity; bank references from a first rank foreign bank. Services must be supplied through employees under the conditions specified in (4) below. (1) CY, EL, IT, MT, PT: unbound AT: none for pure planning services SI: 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) None (3) None (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: IT, PT: residency requirements. RO: unbound for (ii)

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 recognised. 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 recognised. 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) and subject to the following specific limitations: BG: access is limited to natural persons subject to recognition of their technical qualification and accreditation by a professional chamber in the Republic of Bulgaria. Accreditation is subject to following criteria: recognised technical qualification in Bulgaria; experience in the field of construction; projects performed during the last two years; staff and technical capacity. RO: unbound for (ii).

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’ 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, RO: unbound BG: none, except for the conditions specified in (4) below. (2) BG: none, except for the conditions specified in (4) below. RO: unbound (3) BG: foreign persons are to provide the services only in partnership with, or as subcontractors of, local service suppliers where the project is of national or regional significance. This does not apply to projects which have been put up for international auction won by foreign service suppliers. Accreditation requirement: the main scope of the foreign person's activity to be the relevant services; experience in the field of construction; projects performed during the last two years; staff and technical capacity; bank references from a first rank foreign bank. Services must be supplied through employees under the conditions specified in (4) below. ES: access is restricted to natural persons. IT, PT: access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. (1) CY, EL, IT, MT, PT, RO: unbound AT: none for pure planning services SI: 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) RO: unbound (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: IT, PT: residency requirements. RO: unbound

SK: authorisation by the Slovak Chamber of Authorised Engineers is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide engineering services only by authorised engineers. Condition of citizenship and residence is required. RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG: access is limited to natural persons subject to recognition of their technical qualification and accreditation by a professional chamber in the Republic of Bulgaria. Accreditation is subject to following criteria: recognised technical qualification in Bulgaria; experience in the field of construction; projects performed during the last two years; staff and technical capacity. RO: unbound

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’ 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, BG, CY, EL, IT, MT, PT, PL, SI: unbound HU, RO: unbound for landscape architectural services. (1) BE, BG, CY, EL, IT, MT, PT, PL, SI: unbound AT: none for pure planning services. DE: application of the national rules on fees and emoluments for all services which are performed from abroad. HU, RO: unbound for landscape architectural services.

(2) BG: unbound HU, RO: unbound for landscape architectural services. (2) BG: unbound HU, RO: unbound for landscape architectural services.

(3) BG: unbound 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 recognised. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered. HU, RO: unbound for landscape architectural services. LV: none for urban planning services. For landscape architectural services, practice of three years in Latvia in the field of projecting and university degree required to receive the licence enabling to engage in business activity with full range of legal responsibility and rights to sign a project. (3) BG: unbound HU, RO: unbound for landscape architectural services.

SK: authorisation by the Slovak Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognised. 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: BG: unbound PT: condition of nationality. HU: permanent residency requirement for urban planning services. Unbound for landscape architectural services. RO: unbound for landscape architectural services. Unbound for (ii). (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG: unbound BE, DE: use by third-country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements or, for BE, with special authorisation by Royal Decree. IT: residence requirement. HU: unbound for landscape architectural services. RO: unbound for landscape architectural services. Unbound for (ii).

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’ 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 midwives services (CPC 9312, 93191 (24) (1) all Member States, except CZ, HU, LV, LT, PL, SE, SI: unbound PL, SE: none CZ, HU, LV, LT, SI: unbound for midwives services. (2) CY, FI, MT, RO: unbound BG, CZ, EE, HU, SI, SK: unbound for midwives services. (1) all Member States, except CZ, HU, LV, LT, PL, SE, SI: unbound CZ, HU, LV, LT, SI: unbound for midwives services. PL, SE: none (2) BG, CY, FI, MT, RO: unbound CZ, EE, HU, SI, SK: unbound for midwives services

(3) AT: unbound for medical and dental services; for midwives: access restricted to natural persons only. BG: unbound for midwives services. For medical and dental services: access is granted only to foreign natural persons and exclusively for the conduct of private professional practice. Establishment of such suppliers is subject to conditions of permanent residence, official recognition of their education and professional qualification for the provision of the specific medical or dental services, including requirements related to professional experience. Registration and authorisation based on economic needs test and consent by a professional organisation. (25) 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. (3) AT: unbound for medical and dental services BG: unbound for midwives services. For medical and dental services: none, except for a requirement for mandatory knowledge of the Bulgarian language confirmed through relevant examination. CY, EE, FI, MT, RO: unbound CZ, HU, SI, SK: unbound for midwives services. EE: unbound for midwives services. For medical and dental services, unbound, except any professionals trained outside Estonia are required to present a certificate of auxiliary training courses of Tartu University. This requirement also applies to Estonian nationals trained abroad. LT: must communicate in Lithuanian language (refers to persons employed by a company).

CY, EE, MT, RO: unbound CZ, 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 midwives services. ES: access restricted to natural persons only. HU: unbound for midwives services. IT, PT: access is restricted to natural persons only. Professional association (no incorporation) among natural persons permitted. IE: access through partnership or natural persons only. 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 midwives services. For medical and dental services, nationality requirement. Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs for medical doctors and dentists in a given region. LT: for medical and dental services none, except supply of service is subject to 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 midwives services, access limited to sole proprietorship only and economic needs test may be applied.

PL: nationality requirement. Practice of medical profession by foreigners requires the permission, except for midwives. SI: Membership of Doctors Association required. Conditions for acceptance into Doctors Association for doctors who are not Slovenian nationals are licence to practice in another Member and having a good command of the Slovenian language (26). Unbound for midwives 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 midwives DK: limited authorisation to fulfil a specific function can be given for maximum 18 months. BG, CY, FI, MT, RO: 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 services. LV: for medical and dental services, nationality requirement. Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs for medical doctors and dentists in a given region. For midwives services, access restricted to natural persons only. Economic needs determined by the total number of midwives in the given region, authorised by local health authorities. (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. BG, CY, FI, MT, RO: unbound IT: residence requirement. CZ, SK: condition of residence for medical and dental services. Unbound for midwives services. EE, HU, SI: unbound for midwives services. LV, PL: foreign medical doctors have limited election rights within the professional chambers. LT: foreigners must pass additional qualification exam.

PL: nationality requirement. Practice of medical profession by foreigners requires the permission, except for midwives.

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 30 000. 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: Unbound FI, 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-care. (2) CY, EE, HU, MT, RO, SI: unbound (1) all Member States, except FI, LU, LT, PL, SE, UK: unbound FI, 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-care. (2) BG, CY, EE, HU, MT, RO, SI: unbound

(3) AT, CY, EE, HU, MT, RO, SI: unbound BG: access is granted to natural persons exclusively for the conduct of private professional practice and under the conditions of: authorisation by the veterinary authorities. Economic needs test. Unbound for all services related to border veterinary controls, prevention, localisation, curing, etc. of infectious and parasitic epizootic diseases and diagnostic analysis related thereto, and controls exercised over animal products. (3) AT, CY, EE, HU, MT, RO, SI: unbound BG: none, except those specified in (3) in the Market Access column.

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.

(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 practice. AT, BG, CY, EE, HU, MT, RO, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: AT, BG, CY, EE, HU, MT, RO, 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 EUR 30 000. 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 (24), 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: none (2) BG, CY, CZ, EE, HU, MT, RO, SI, SK: unbound (3) BG, CY, CZ, EE, HU, MT, RO, SI, SK: unbound ES, 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) BG, CY, CZ, EE, HU, MT, RO, SI, SK: unbound (3) BG, CY, CZ, EE, HU, MT, RO, SI, SK: unbound LT: 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 months. PT: condition of nationality. IT: 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. BG, CY, CZ, EE, HU, MT, RO, 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. BG, CY, CZ, EE, HU, MT, RO, SI, SK: unbound Unbound, except for BE, DE, DK, ES, as indicated in the horizontal section under (iii).

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 30 000.

Pharmacists (retail distribution of pharmaceutical goods — part of CPC 63211) (1) Unbound (2) AT, BG, CY, CZ, EE, FI, HU, LT, LV, MT, PL, RO, SE, SI, SK: unbound (1) Unbound (2) AT, BG, CY, CZ, EE, FI, HU, LT, LV, MT, PL, RO, SE, SI, SK: unbound

(3) (27) AT, BG, CY, CZ, EE, FI, HU, LV, LT, MT, PL, RO, SE, SI, SK: unbound DE, DK, ES, EL, IT (28), LU, NL, PT: access restricted to natural persons only. BE, DK, ES, FR, EL, IT, LU, PT: pharmacist degree required. BE, DE, DK, ES, FR, IT, IE, PT: economic needs test applied. FR: on a national treatment basis access through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) SNC and SARL only. (3) AT, BG, CY, CZ, EE, FI, HU, LT, MT, PL, RO, SE, SI, SK: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the specific conditions: (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the specific conditions.

AT, BG, CY, CZ, EE, FI, HU, LV, LT, MT, PL, RO, SE, SI, SK: unbound. FR: condition of nationality. However, within established quotas, access for third-country nationals is possible provided the service provider holds the French degree in pharmacy. DE, EL: condition of nationality. AT, BG, CY, CZ, EE, FI, HU, LV, LT, MT, PL, RO, SE, SI, SK: unbound IT, PT: residence requirement.

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 EUR 30 000. Unbound, except for BE, DK, ES as indicated in the horizontal section under (iii).

B. Computer and related services

(a) consultancy services related to the installation of computer hardware (CPC 841) (b) software implementation services (CPC 842) (c) data processing services (CPC 843) (d) database services (CPC 844) maintenance and repair (CPC 845) (e) other computer services (all Member States, except BG: CPC 849. BG: only data preparation services (CPC 8491)) (1) None (2) None (3) None (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: RO: unbound for (ii). (1) None (2) None (3) None (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: RO: unbound for (ii).

Unbound, except for BE, DE, DK, ES, EL, IT, LU, NL, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: IT, NL: unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years professional experience in the sector. BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge, and three years’ professional experience in the sector. SE: university degree 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 30 000. IT: compliance with an economic needs test is required. EL: unbound, except for computer scientists, systems analysts, programmers, software document analysts where: university degree and five years' professional experience in the sector. Unbound, except for BE, DE, DK, ES, EL, IT, LU, NL, SE where: as indicated in the horizontal section under (iii)

C. Research and Development services

(a) R&D services on natural sciences (all Member States, except LV: CPC 851. LV: only experimental development services on chemistry and biology (CPC 85102)) (1) (2) (3) None, except for CY, CZ, FR, IE, LT, MT, PL, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: CY, CZ, FR, IE, LT, MT, PL, RO, SK: unbound (1) (2) (3) None, except for CY, CZ, FR, IE, LT, MT, PL, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: CY, CZ, FR, IE, LT, MT, PL, RO, SK: unbound

Unbound, except for BE, DE, DK, ES and FR where concerning the temporary entry of researchers as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES, SE: university degree or equivalent technical qualification demonstrating knowledge, 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 30 000. FR: — the researchers are in possession of an employment contract from a research body, — the work permit is delivered for a period not exceeding nine months renewable for the duration of the contract, — compliance with an economic needs test is required, — the research body must pay a tax to the International Migration Office. Unbound, except for BE, DE, DK, ES and FR where concerning the temporary entry of researchers as indicated in the horizontal section under (iii).

For HU only: personalities of internationally recognised reputation who have been invited by scientific research institutes for the duration of the invitation.

(b) R&D services on social sciences and humanities (CPC 852) (1) RO: unbound (2) RO: unbound (3) IT: access to the profession of psychologist is restricted to natural persons only. Professional association (no incorporation) among natural persons is permitted. PT: access to the profession of psychologist is restricted to natural persons only. RO: unbound (1) RO: unbound (2) RO: unbound (3) RO: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: IT, PT: residence requirement for psychologists. RO: unbound

Unbound, except for BE, DE, DK, ES, FR and LU where concerning the temporary entry of researchers as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge, 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 30 000. FR: — the researchers are in possession of an employment contract from a research body, — the work permit is delivered for a period not exceeding nine months renewable for the duration of the contract, — compliance with an economic needs test is required, — the research body must pay a tax to the International Migration Office. Unbound, except for BE, DE, DK, ES, FR and LU where concerning the temporary entry of researchers as indicated in the horizontal section under (iii).

For HU only: personalities of internationally recognised reputation who have been invited by scientific research institutes for the duration of the invitation.

(c) interdisciplinary R&D services (CPC 853) (1) (2) (3) None, except for CY, CZ, FR, IE, LT, LV, MT, PL, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: CY, CZ, EE, IE, LT, LV, MT, PL, RO, SK: unbound (1) (2) (3) None, except for CY, CZ, FR, IE, LT, LV, MT, PL, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: CY, CZ, EE, IE, LT, LV, MT, PL, RO, SK: unbound

Unbound, except for BE, DE, DK, ES and FR where concerning the temporary entry of researchers as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge, 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 30 000. FR: — the researchers are in possession of an employment contract from a research body, — the work permit is delivered for a period not exceeding nine months renewable for the duration of the contract, — compliance with an economic needs test is required, — the research body must pay a tax to the International Migration Office. Unbound, except for BE, DE, DK, ES and FR where concerning the temporary entry of researchers as indicated in the horizontal section under (iii).

For HU only: personalities of internationally recognised reputation who have been invited by scientific research institutes for the duration of the invitation.

D. Real estate services (29)

(a) involving own or leased property (CPC 821) (1) BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: unbound (2) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound (3) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound ES: access through natural persons, partnership or ‘sociedad en comandita’ only. (1) BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: unbound (2) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound (3) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound IT, PT: residence requirement.

(b) on a fee or contract basis (e.g. property evaluation, estate management, etc.) (CPC 822) (1) BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: unbound (2) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound (3) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound ES: access is restricted to natural persons. (1) BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: unbound (2) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound (3) BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound DK: authorisation for authorised estate agent may limit the scope of activity.

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound DK: authorised estate agent: residence requirement unless waived by the Danish Commerce and Companies Agency. Unauthorised estate agent: residence requirement unless waived by the Danish Commerce and Companies Agency. (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: unbound DK: authorised and unauthorised estate agent: Residence requirement unless waived by the Danish Commerce and Companies Agency. IT, PT: residence requirement.

E. Rental/leasing services without operators

(a) relating to ships (CPC 8310(3) (1) FR: chartering of all ships is subject to prior notification. BG, CY, HU, MT, PL, RO: unbound (2) BG, CY, MT, PL, RO: unbound FR: chartering of all ships is subject to prior notification. (3) BG, CY, MT, PL, RO: unbound FR: chartering of all ships is subject to prior notification. SE: to fly the Swedish flag, proof of dominating Swedish operating influence must be shown in case of foreign ownership interests in ships. LT: ships must be owned by Lithuanian natural persons or companies established in Lithuania. (1) BG, CY, MT, PL, RO: unbound (2) BG, CY, MT, PL, RO: unbound (3) BG, CY, MT, PL, RO: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, MT, PL, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, MT, PL, RO: unbound

(b) relating to aircraft (CPC 83104) (1) BG, CY, CZ, HU, LV, MT, PL, RO, SK: unbound (2) all Member States, except BG, CY, CZ, LV, MT, PL, RO, SK: aircraft used by Community air carriers have to be registered in the Member State licensing the air carrier or elsewhere in the Community. Waivers can be granted for short term lease contracts or under exceptional circumstances. BG, CY, CZ, LV, MT, PL, RO, SK: unbound (1) BG, CY, CZ, LV, MT, PL, RO, SK: unbound (2) BG, CY, CZ, LV, MT, PL, RO, SK: unbound

(3) all Member States, except BG, CY, CZ, LV, MT, PL, RO, SK: to be registered in the aircraft register of these Member States, the aircraft must be owned either by natural persons meeting specific nationality criteria or by legal persons meeting specific criteria regarding ownership of capital and control (including nationality of directors). BG, CY, CZ, LV, MT, PL, RO, SK: unbound (3) BG, CY, CZ, LV, MT, PL, RO, SK: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, CZ, LV, MT, PL, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, CZ, LV, MT, PL, RO, SK: unbound

(c) relating to other transport equipment (CPC 83101, 83102, 83105) (1) BG, CY, HU, LV, MT, PL, RO, SI: unbound (2) BG, CY, LV, MT, PL, RO, SI: unbound (3) BG, CY, LT, LV, MT, PL, RO, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, LT, LV, MT, PL, RO, SI: unbound (1) BG, CY, LV, MT, PL, RO, SI: unbound (2) BG, CY, LV, MT, PL, RO, SI: unbound (3) BG, CY, LT, LV, MT, PL, RO, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, LT, LV, MT, PL, RO, SI: unbound

(d) relating to other machinery and equipment (CPC 83106, 83107, 83108, 83109) (1) BG, CY, CZ, HU, LV, MT, PL, RO, SK: unbound (2) BG, CY, CZ, LV, MT, PL, RO, SK: unbound (3) BG, CY, CZ, LV, MT, PL, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, CZ, LV, MT, PL, RO, SK: unbound (1) BG, CY, CZ, LV, MT, PL, RO, SK: unbound (2) BG, CY, CZ, LV, MT, PL, RO, SK: unbound (3) BG, CY, CZ, LV, MT, PL, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, CY, CZ, LV, MT, PL, RO, SK: unbound

(e) other (CPC 832) EE, LV, LT: including pre-recorded videocassettes for use in home entertainment equipment (CPC 83202) (1) all Member States, except EE, LV, LT: unbound EE, LT, LV: none (2) all Member States, except EE, HU, LV, LT: unbound EE, HU, LV, LT: none (3) all Member States, except EE, HU, LV, LT: unbound EE, HU, LV, LT: none (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: all Member States, except for EE, HU, LV, LT: unbound EE, HU, LV, LT: unbound, except as indicated in the horizontal section. (1) all Member States, except EE, HU, LV, LT: unbound EE, HU, LV, LT: none (2) all Member States, except EE, HU, LV, LT: unbound EE, HU, LV, LT: none (3) all Member States, except EE, HU, LV, LT: unbound EE, HU, LV, LT: none (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: all Member States, except for EE, HU, LV, LT: unbound. EE, HU: unbound, except as indicated in the horizontal section LV, LT: none

Rental services with operators rental of vessels with crew (CPC 7213, 7223) (1) FR: chartering of all ships is subject to prior notification. AT, BG, CY, CZ, EE, HU, LT, LV, MT, PL, RO, SE, SK, SI: unbound (2) FR: chartering of all ships is subject to prior notification. AT, BG, CY, EE, HU, MT, PL, RO, SE, SI, SK: unbound (3) FR: chartering of all ships is subject to prior notification. AT, BG, CY, CZ, EE, HU, LT, LV, MT, PL, RO, SE, SK, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following conditions: BG, CY, EE, HU, LT, MT, PL, RO, SE, SI, SK: unbound (1) AT, BG, CY, CZ, EE, HU, LT, LV, MT, PL, RO, SE, SK, SI: unbound (2) AT, BG, CY, EE, HU, LV, MT, PL, RO, SE, SI, SK: unbound (3) AT, BG, CY, CZ, EE, HU, LT, LV, MT, PL, RO, SE, SK, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following conditions: BG, CY, EE, HU, LT, MT, PL, RO, SE, SI, SK: unbound

Rental of commercial road vehicles with operator (CPC 7124) (1) AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound (2) AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound (3) AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following conditions: BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound (1) AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound (2) AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound (3) AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following conditions: BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: unbound

F. Other business services

(a) advertising (all Member States, except BG, PL, SI: CPC 871; BG: CPC 871 excluding advertising of alcohol, alcoholic beverages, medicines, tobacco and tobacco products; PL: CPC 871 excluding advertising of tobacco products, alcoholic beverages, pharmaceuticals; SI: CPC 8711 (24) and 8712 (24), excluding direct mail advertising, outdoor advertising and excluding for goods subject to import authorisation and excluding pharmaceutical) (1) (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound (1) (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound

Unbound, except for BE, DE, DK, ES, EL, IT, LU, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES, IT, UK, SE: relevant qualifications and three years’ professional experience. IT, UK: compliance with an economic needs test is required. EL: relevant qualifications and five years’ professional experience. Unbound, except for BE, DE, DK, ES, EL, IT, LU, UK, SE as indicated in the horizontal section under (iii).

(b) market research and opinion polling (CPC 864) (1) (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound (1) (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: 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 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 30 000. Unbound, except for BE, DE, DK, ES as indicated in the horizontal section under (iii).

(c) management consulting services (CPC 865) (1) (2) (3) None (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound for (ii). (1) (2) (3) None (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound for (ii).

Unbound, except for BE, DE, DK, ES, EE, IT, LU, LV, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations: IT, UK: unbound, except for managers and senior consultants where: university degree and three years’ professional experience. BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge, and three years’ professional experience in the sector. EE, LV: unbound, except for professionals where: university degree and five years’ working experience in a related field. SE: university degree and three years’ professional experience in the sector. IT, UK: compliance with an economic needs test is required. Unbound, except for BE, DE, DK, ES, EE, IT, LU, LV, UK, SE as indicated in the horizontal section under (iii).

(d) services related to management consulting (CPC 866) (1) (2) (3) BG, HU: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, HU: unbound RO: unbound for (ii). (1) (2) (3) BG, HU: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, HU: unbound RO: unbound for (ii).

Unbound, except for BE, DE, DK, ES, EE, IT, LU, LV, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations: IT, UK: unbound, except for managers and senior consultants where: university degree and three years’ professional experience. EE, LV: unbound, except for professionals where: university degree and five years’ working experience in a related field. BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge, and three years’ professional experience in the sector. SE: university degree and three years’ professional experience in the sector. IT, UK: compliance with an economic needs test is required. Unbound, except for BE, DE, DK, ES, EE, IT, LU, LV, UK, SE as indicated in the horizontal section under (iii).

(e) technical testing and analysis services (all Member States, except BG: CPC 8676. BG: only technical testing and analysis services, except for services related to issuance of official certificates and similar documents (part of CPC 8676)) (1) IT: unbound for the profession of biologist and chemical analyst. BG, CY, CZ, MT, PL, RO, SK, SE: unbound (2) CY, CZ, MT, PL, RO, SK, SE: unbound (1) IT: unbound for the profession of biologist and chemical analyst. BG, CY, CZ, MT, PL, RO, SK, SE: unbound (2) CY, CZ, MT, PL, RO, SK, SE: unbound

(3) ES: access for chemical analysis through natural persons only. IT: access for the profession of biologist and chemical analyst through natural persons only. Professional association (no incorporation) among natural persons is permitted. PT: access for the profession of biologist and chemical analyst through natural persons only. BG, CY, CZ, MT, PL, RO, SK, SE: unbound (3) BG, CY, CZ, MT, PL, RO, SK, SE: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: CY, CZ, MT, PL, RO, SK, SE: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: IT, PT: residence requirements for biologist and chemical analyst. CY, CZ, MT, PL, RO, SK: unbound

Unbound, except for BE, DE, DK, ES, EE, LU, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES, UK, SE: university degree or technical qualifications demonstrating knowledge and three years' professional experience. EE: unbound, except for professionals where: university degree and five years’ 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 30 000. UK: compliance with an economic needs test is required. Unbound, except for BE, DE, DK, ES, EE, LU, UK, SE as indicated in the horizontal section under (iii).

(f) advisory and consulting services relating to agriculture, hunting and forestry (SE: excluding hunting) BG, HU: part of CPC 881 LV, LT, PL: services incidental to agriculture, hunting and forestry (CPC 881) (1) IT: unbound for activities reserved to agronomist and ‘periti agrari’. RO: unbound (2) RO: unbound (3) ES: access for agronomist and engineers in forestry is restricted to natural persons. PT: access for agronomist is restricted to natural persons. (1) IT: unbound for activities reserved to agronomist and ‘periti agrari’. RO: unbound (2) RO: unbound (3) RO: unbound

IT: access for agronomist and ‘periti agrari’ restricted to natural persons. Professional association (no incorporation) among natural persons is permitted. RO: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: IT, PT: residence requirement for agronomists. RO: unbound

Unbound, except for BE, DE, DK and 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 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 30 000. Unbound, except for BE, DE, DK and ES as indicated in the horizontal section under (iii).

(g) advisory and consulting services relating to fishing BG: part of CPC 882 (1) (2) (3) CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (1) (2) (3) CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound

Unbound, except for BE, DE, DK and 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 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 30 000. Unbound, except for BE, DE, DK and ES as indicated in the horizontal section under (iii)

(h) services relating to mining BG: services on contract basis for repair and dismantling of equipment in oil and gas fields (part of CPC 883) (1) BG, RO: unbound (2) RO: unbound (3) ES, PT: access for mining engineers is restricted to natural persons. BG, LT, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: FI: the right to seek, claim and exploit a deposit is limited to natural persons resident within the EEA. Exemptions to the residency-requirement are granted by the Ministry of Trade and Industry. LT, RO: unbound (1) BG, RO: unbound (2) RO: unbound (3) BG, LT, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: PT: residence requirement. LT, RO: unbound

Unbound, except for BE, DE, DK and 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 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 30 000. FI: the right to seek, claim and exploit a deposit is limited to natural persons resident within the EEA. Exemptions to the residency-requirement are granted by the Ministry of Trade and Industry Unbound, except for BE, DE, DK and ES, as indicated in the horizontal section under (iii).

(i) services incidental to manufacturing BG: services on contract basis for the installation, repair and maintenance of factory equipment (part of CPC 885) EE: consulting services relating to manufacturing (part of CPC 884 + part of 885 except for 88442) HU: consulting services relating to manufacturing (part of CPC 884 + part of CPC 885) (1) All Member States, except BG, EE, HU: unbound BG, EE, HU: none (2) All Member States, except BG, EE, HU: unbound BG, EE, HU: none (3) All Member States, except BG, EE, HU: unbound BG, EE, HU: none (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: All Member States, except BG, EE, HU: unbound BG, EE, HU: unbound, except as indicated in the horizontal section. (1) All Member States, except BG, EE, HU: unbound BG, EE, HU: none (2) All Member States, except BG, EE, HU: unbound BG, EE, HU: none (3) All Member States, except BG, EE, HU: unbound. BG, EE, HU: none (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: All Member States, except BG, EE, HU: unbound BG, EE, HU: unbound, except as indicated in the horizontal section.

(j) services incidental to energy distribution (LV: CPC 887. HU: only consultancy services, ex CPC 887. LT: covers consultancy services related to the transmission and distribution on a fee basis of electricity, gaseous fuels, steam and hot water to household, industrial, commercial and other users, CPC 887 (30). SI: Services Incidental to Energy Distribution — for gas only (31) — part of CPC 887) (1) (2) (3) All Member States, except HU, LV, LT, SI: unbound HU, LV, LT, SI: none (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: All Member States, except HU, LV, LT, SI: unbound HU, LT, LV, SI: unbound, except as indicated in the horizontal section (1) (2) (3) All Member States, except HU, LV, LT, SI: unbound HU, LV, LT, SI: none (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: All Member States, except HU, LV, LT, SI: unbound HU, LT and SI: unbound, except as indicated in the horizontal section LV: none

(k) placement and supply services of personnel Executive search services (CPC 87201) (1) AT, BG, DE, ES, FI, IE, PT, SE, CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (2) AT, BG, FI, CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (3) AT, BG, DE, FI, PT, CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound ES: State monopoly. (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SK, SI: unbound (1) AT, BG, DE, ES, FI, IE, PT, SE, CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (2) AT, BG, FI, CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (3) AT, BG, DE, FI, PT, CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SK, SI: unbound

Placement services (CPC 87202) (1) All Member States, except HU: unbound HU: none (2) AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SK: unbound (3) AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, PT, RO, SK: unbound DE: subject to a mandate given to the service supplier by the competent authority. The mandate will be granted in function of the situation and development of the labour market. BE, FR, ES, IT: State monopoly. (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SK: unbound (1) All Member States, except HU: unbound HU: none (2) AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SK: unbound (3) AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, PT, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SK: unbound

Supply services of office support personnel (CPC 87203) (1) AT, BG, DE, FR, IT, IE, NL, PT, RO, SK: unbound (2) AT, BG, FI, RO, SK: unbound (3) AT, BG, DE, FI, PT, RO, SK: unbound IT: State monopoly. (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: AT, BG, FI, RO, SK: unbound (1) AT, BG, DE, FR, IT, IE, NL, PT, RO, SK: unbound (2) AT, BG, FI, RO, SK: unbound (3) AT, BG, DE, FI, PT, RO, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: AT, BG, FI, RO, SK: unbound

(l) security services (CPC 87302, 87303, 87304, 87305) (1) BE, BG, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, RO, PL, SI, SK: unbound (2) BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: unbound (3) BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: unbound ES: access through Sociedades Anonimas, Sociedades de Responsabilidad Limitada, Sociedades Anonimas Laborales and Sociedades Cooperativas only. Access is subject to prior authorisation. In granting the authorisation, the Council of Ministers takes into account conditions such as competence, professional integrity and independence, adequacy of the protection provided for the security of the population and the public order. DK: unbound for airport guard services. Requirement to be a national legal person. Access is subject to prior authorisation. In granting the authorisation, the Ministry of Justice takes into account conditions such as competence, professional integrity and independence, experience and good reputation of the firm seeking establishment. (1) BE, BG, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, PL, RO, SI, SK: unbound (2) BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: unbound (3) BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: unbound DK: requirement of residence and nationality for majority of members of the board and for managers. Unbound for airport guard services.

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: DK: unbound for airport guard services. Nationality requirement for managers. FR: requirement of nationality for managing directors and directors. BE: condition of nationality for management personnel. ES, PT: nationality requirement for specialised personnel. IT: nationality requirement in order to obtain necessary authorisation for security guard services and the transport of valuables. BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: DK: unbound for airport guard services. Residence requirement for managers. BE: residence requirement for management personnel. IT: residence requirement in order to obtain necessary authorisation for security guard services and the transport of valuables. BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: unbound

(m) related scientific and technical consulting services (32) (CPC 8675) (1) FR: unbound for exploration services. BG, RO: unbound (2) BG, RO: unbound (1) FR: unbound for exploration services. DE: application of the national rules on fees and emoluments for all surveying services which are performed from abroad. BG, RO: unbound (2)

(3) FR: ‘surveying’: access through a SEL (anonyme, à responsabilité limitée ou en commandite par actions), SCP, SA and SARL only. IT: for certain exploration services activities related to mining (minerals, oil, gas, etc.), exclusive rights may exist. ES: access to profession of surveyors and geologists through natural persons only. PT: access restricted to natural persons. IT: access to profession of surveyors and geologists through natural persons only. Professional association (no incorporation) among natural persons permitted. BG, RO: unbound 3) FR: ‘exploration and prospection services’ subject to authorisation. BG, RO: unbound

(4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: DE: conditions of nationality for publicly appointed surveyors. FR: ‘surveying’ — operations relating to the establishment of property rights and to land law are reserved for EC ‘experts-géomètres’. BG, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: IT, PT: residence requirement. BG, RO: unbound

Unbound, except for BE, DE, DK, ES, EE 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. EE: unbound, except for professionals where: university degree and five years, 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 30 000. DE: conditions of nationality for publicly appointed surveyors. Unbound, except for BE, DE, DK, ES, EE as indicated in the horizontal section under (iii) and subject to the following conditions: DE: application of the national rules on fees and emoluments for all services which are performed from abroad.

(n) maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) (all Member States, except BG, EE, LT, LV: CPC 633, 8861, 8866. BG: repair services of personal and household goods (excluding jewellery) CPC 63301, 63302, part of 63303, 63304, 63309. EE, LT, LV: 633, 8861-8866) (1) BG, RO: unbound (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound (1) BG, RO: unbound (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound

Unbound, except for BE, DE, DK and ES as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge 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 30 000. Unbound, except for BE, DE, DK and ES as indicated in the horizontal section under (iii).

(o) building-cleaning services (CPC 874) (1) Unbound (33). (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound (1) Unbound (33). (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound

(p) photographic services (all Member States, except BG: CPC 875. All Member States excluding BG, CZ, EE, LV, PL: excluding retail. BG: part of CPC 87501, 87502, 87503, part of 87504, 87506, 87507 excluding passport and aerial photography. PL: excluding aerial photography) (1) All Member States, except BG, EE, HU, LV, LT, PL, RO: unbound, except for aerial photography: none BG, EE, HU, LV, LT, PL: none RO: unbound (2) RO: unbound (3) BG: none, except for the X-ray photo labs that are subject to licensing. RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound (1) All member states, except BG, CZ, HU, LV, LT, PL, RO: unbound, except for aerial photography: none BG, CZ, HU, LV, LT, PL: none RO: unbound (2) RO: unbound (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound

Unbound, except for BE, DE, DK and ES as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge 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 30 000. Unbound, except for BE, DE, DK and ES as indicated in the horizontal section under (iii).

(q) packaging services (CPC 876) (1) Unbound (33). (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound (1) Unbound (2) (3) RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: RO: unbound

(r) printing and publishing (CPC 88442) (1) (2) BG, RO: unbound (3) IT: foreign participation in publishing companies limited to 49 % of capital or of voting rights. LT: establishment rights in publishing sector granted only to Lithuanian incorporated legal persons. LV: establishment rights in publishing sector granted only to Latvian incorporated legal persons PL: nationality requirement for the editor-in-chief of newspapers and journals. SK: establishment rights in publishing sector granted only to Slovak incorporated legal persons. BG, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: PL: nationality requirements for the editor-in-chief of newspapers and journals. BG, RO: unbound (1) (2) BG, RO: unbound (3) BG, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, RO: unbound

(s) convention services (AT: only exhibition management services) (1) (2) (3) BG, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, RO: unbound (1) (2) (3) BG, RO: unbound (4) Unbound, except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: BG, RO: unbound

Unbound, except for BE, DE, DK and ES as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES: university degree or equivalent technical qualification demonstrating knowledge 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 30 000. Unbound, except for BE, DE, DK and ES as indicated in th