Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons

Sector or Sub-sector Limitations on Market Access Limitations on National Treatment Additional Commitments

I. HORIZONTAL COMMITMENTS

ALL SECTORS INCLUDED IN THIS SCHEDULE

Public utilities 3) All EC Member States: services considered as public utilities at a national or local level may be subject to public monopolies or to exclusive rights granted to private operators (1).

Legal entities 3) All Member States except FI, HU, PL and SE: None FI: At least half of the ordinary and deputy members of the Board of Directors have to be citizens of Finland and resident in Finland. The Managing Director of a limited company has to be a Finnish citizen and resident in Finland. Company exemptions may, however, be granted. These limitations do not apply to telecommunications services. HU: Commercial presence should take the form of limited liability company, joint-stock company or representative office. Initial entry as branch is not permitted. Legal entities a) Limitations on branches, agencies and representative offices 3) All EC Member States: Treatment accorded to subsidiaries (of third country companies) formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the Communities is not extended to branches or agencies established in a Member State by a third-country company. However, this does not prevent a Member State from extending this treatment to branches or agencies established in another Member State by a third-country company or firm, as regards their operation in the first Member State’s territory, unless such extension is explicitly prohibited by Community law (2).

PL: The establishment by foreign service suppliers may only take the form of limited liability company or joint stock company. The same legal form is required in the case of joint-venture of Polish and foreign companies. Unbound with respect to branches and representative offices. SE: A foreign company (which has not established a legal entity in Sweden) shall conduct its commercial operations through a branch, established in Sweden with independent management and separate accounts. Building projects with a duration of less than a year are exempted from the requirements of establishing a branch or appointing a resident representative b) Limitations on subsidiaries 3) All Member States: Treatment less favourable may be accorded to subsidiaries (of third-country companies) formed in accordance with the law of a Member State which have only their registered office in the territory of the Communities, unless it can be shown that they possess an effective and continuous link with the economy of one of the Member States. (3) c) Limitations additional to those under a) and b) 3) All Member States except FI, SE, SI, SK: None FI: A foreigner carrying on a trade as a private entrepreneur or as a partner in a Finnish limited or general partnership needs a trade permit and has to be permanently resident in Finland. If a foreign organization intends to carry on a business or trade by establishing a branch in Finland, a trade permit is required. A permission to act as a founder of a limited company is required of a foreign organization or a private person, who is not a citizen of Finland. These limitations do not apply to telecommunications services.

SE: A limited liability company (joint stock company) may be established by one or several founders. A founding party shall either reside in Sweden or be a Swedish legal entity. A partnership can only be a founding party if each partner resides in Sweden (4). Corresponding conditions prevail for establishment of all other types of legal entities. The managing director and at least 50 per cent of the members of the board shall reside in Sweden (5). The managing director of a branch shall reside in Sweden (6). Foreign or Swedish citizens not residing in Sweden, who wishes to conduct commercial operations in Sweden, shall appoint and register with the local authority a resident representative responsible for such activities. SI: At least half of the ordinary members of the Board of Directors have to be nationals of the Republic of Slovenia. The managing director of a limited liability company or at least the procurator has to be a Slovenian national. A non-Slovenian national, who is a director of a branch, established in the Republic of Slovenia by a foreign juridical person, has to be a resident in the Republic of Slovenia. The establishment of branches by foreign companies is conditioned with the registration of the parent company in a court register in the country of origin for at least one year. SK: A foreign natural person whose name is to be registered in the Commercial Register as a person authorized to act on behalf of the entrepreneur is required to submit residence permit for the Slovak Republic.

4) All Member States except AT: None AT: Managing directors of branches and juridical persons have to be resident in Austria; natural persons responsible within a juridical person or a branch for the observance of the Austrian Trade Act must be resident in Austria. Subsidies 3) All Member States except HU, PL: Eligibility for subsidies from the European Communities or Member States may be limited to juridical persons established within the territory of a Member State or a particular geographical sub-division thereof. Unbound for subsidies for research and development. The supply of a service, or its subsidisation, within the public sector is not in breach of this commitment. All Member States except AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE and SK: Unbound for branches established in a Member State by a non-Community company. HU, PL: Unbound 4) All Member States except AT, PL: to the extent that any subsidies are made available to natural persons, their availability may be limited to nationals of a Member State of the Communities. AT, PL: Unbound

Investments 3) All Member States except CY, ES, FR, HU, FI, IT, MT, PT, PL, SI: None CY: The permission of the Central Bank is required for the participation of any non-resident in a corporate body or partnership in Cyprus. Foreign participation in all sectors/subsectors included in the Schedule of Commitments is normally limited up to 49 per cent. The decision of the authorities to grant permission for foreign participation is based on an economic needs test, for which the following criteria are used in general: a) Provision of services which are new to Cyprus b) Promotion of the export orientation of the economy with development of existing and new markets c) Transfer of modern technology, know-how and new management techniques d) Improvement either of the productive structure of the economy or of the quality of existing products and services e) Complementary impact on existing units or activities f) Viability of proposed project g) Creation of new job opportunities for scientists, qualitative improvement and training of local staff Investments 3) All Member States except CY, HU, LT, MT: None CY: Entities with foreign participation must have paid up capital commensurate with their finance requirements and non-residents must finance their contribution through the importation of foreign exchange. In case the non-resident participation exceeds 24 per cent, any additional financing for working capital requirements or otherwise should be raised from local and foreign sources in proportion to the participation of residents and non-residents in the entity’s equity. In the case of branches of foreign companies, all capital for the initial investment must be provided from foreign sources. Borrowing from local sources is only permitted after the initial implementation of the project, for financing working capital requirements. HU: Unbound for the acquisition of state owned properties LT: Investments in organizing the lotteries are forbidden under the Law on Foreign Capital Investment. MT: Companies with the participation of non-resident legal or natural persons require a minimum share capital of Maltese Liri 10 000 of which 50 % has to be paid up. The non-resident percentage of the equity is to be paid for with funds emanating from abroad

In exceptional cases, in which a proposed investment satisfies most of the economic needs test criteria to a large extent, permission for foreign participation exceeding 49 per cent may be granted. In the case of public companies, foreign equity participation is normally allowed to the extent of up to 30 per cent. In Mutual Funds the extent of allowable foreign ownership is 40 per cent. Corporate bodies have to be registered under the Companies Law. Same Law requires that a foreign company wishing to establish a place of business or an office in Cyprus must register it as a foreign branch. For the registration the prior approval of the Central Bank is required under the Exchange Control Law. Such approval is subject to the foreign investment policy applicable at the time with regard to the Corporate Body’s proposed activities in Cyprus and the general investment criteria stipulated above. ES: Investment in Spain by foreign government and foreign public entities (which tends to imply, besides economic, also non-economic interests to entity’s part), directly or through companies or other entities controlled directly or indirectly by foreign governments, need prior authorization by the government. FR: Foreign purchases exceeding 33,33 per cent of the shares of capital or voting rights in existing French enterprise, or 20 per cent in publicly quoted French companies, are subject to the following regulations:

— investments (7) of less than 50 million FF in French enterprises with a turnover not exceeding 500 million FF are free, after a delay of 15 days following prior notification and verification that these amounts are met; — after a period of one month following prior notification, authorization is tacitly granted for other investments unless the Minister of Economic Affairs has, in exceptional circumstances, exercised its right to postpone the investment. Foreign participation in newly privatized companies may be limited to a variable amount, determined by the government of France on a case by case basis, of the equity offered to the public. For establishing in certain (8) commercial, industrial or artisanal activities, a specific authorization is needed if the managing director is not holder of a permanent residence permit. HU: Unbound for the acquisition of state owned properties FI: Acquisition of shares by foreign owners giving more than one third of the voting rights of a major Finnish company or a major business undertaking (with more than 1 000 employees or with a turnover exceeding 1 000 million Finnish markka or with a balance sheet total exceeding 1 000 million Finnish markka) is subject to confirmation by the Finnish authorities; the confirmation may be denied only if an important national interest would be jeopardized. These limitations do not apply to telecommunications services.

IT: Exclusive rights may be granted or maintained to newly-privatized companies. Voting rights in newly privatized companies may be restricted in some cases. For a period of five years, the acquisition of large equity stakes of companies operating in the fields of defence, transport services, telecommunications and energy may be subject to the approval of the Ministry of Treasury. MT: In terms of the Section 17 of the Exchange Control Act, non-residents of Malta, wishing to supply any service through Commercial Presence in Malta, may do so only by registering a local company with the prior permission of the Central Bank of Malta. PT: Authorization (9) is required for investments by non-EC companies, when exceeding 20 per cent of the capital of the company or when the investments result in effective control or in strengthening of the decision making power. Foreign participation in newly privatized companies may be limited to a variable amount, determined by the Government of Portugal on a case by case basis, of the equity offered to the public. PL: Authorization of the establishment of a company with foreign equity is required in the case of:

— establishment of company, purchase or acquiring of shares or stocks in an existing company; extending of the activity of the company when the scope of activity embraces at least one of the following areas: — management of seaports and airports; — dealing in real estate or acting as intermediary in real estate transactions; — supply to defence industry that is not covered by other licensing requirements; — wholesale trade in imported consumer goods; — provision of legal advisory services. — establishment of a joint-venture company with a foreign equity in which the Polish party is a state legal person and is contributing non-pecuniary assets as initial capital; — arranging a contract, that includes right to use of state property for more than 6 months or decides on acquiring of such property. SI: For financial services, authorization is issued by the authorities indicated in sector specific commitments and according to conditions indicated in sector specific commitments. There are no limitations on establishment of a new business establishment ("greenfield investments").

Real estate purchases All Member States except CY, DK, EL, HU, LV, MT, PL, SI, SK: None CY: Unbound DK: Limitations on real estate purchase by non-resident physical and legal entities. Limitations on agricultural estate purchased by foreign physical and legal entities. EL: According to Law No. 1892/90 permission from the Minister of Defence is needed for a citizen to acquire land in areas near borders. According to administrative practices permission is easily granted for direct investment. HU: Unbound for the acquisition of state owned properties LV: For mode 3: Unbound in relation to acquisition of land; land lease not exceeding 99 years permitted. MT: The requirements of Maltese legislation and regulations regarding acquisition of real property shall continue to apply (for mode 4). PL: Unbound in relation to acquisition of state-owned property, i.e. the regulations governing the privatization process (for mode 3). Real estate purchases All Member States except AT, CZ, DE,FI, HU, IT, IE, LV, PL, SE and SK: None AT: the acquisition, purchase as well as rent or lease of real estate by foreign natural persons and juridical persons requires an authorization by the competent regional authorities (Länder) which will consider whether important economic, social or cultural interests are affected or not. CZ: Limitations on real estate acquisition by foreign natural and legal entities. Foreign entities may acquire real property through establishment of the Czech legal entities or participation in joint ventures. Acquisition of the land by foreign entities is subject to authorization. DE: Purchase of real estate by foreigners in the Länder Berlin, Schleswig-Holstein and Saarland may be subject to authorization. After 1994 it is very likely that only Land Berlin will continue to require such authorization. FI: Non-residents need a permit to acquire or rent real estate for more than two years intended for leisure-time dwelling or for recreational purposes. (Åland Islands): Restrictions on the right for natural persons who do not enjoy regional citizenship in Åland, and for legal persons, to acquire and hold real property on the Åland Islands without permission by the competent authorities of the islands. Restrictions on the right of establishment and the right to provide services by natural persons who do not enjoy regional citizenship in Åland, or by any legal person, without permission by the competent authorities of the Åland Islands.

SI: Juridical persons, established in the Republic of Slovenia with foreign capital participation, may acquire real estate on the territory of the Republic of Slovenia. Branches (10) established in the Republic of Slovenia by foreign persons may only acquire real estate, except land, necessary for the conduct of the economic activities for which they are established. Ownership of real estate in the border areas of 10 km by companies in which majority of capital or voting rights belongs directly or indirectly to juridical persons or nationals of another Member is subject to special permission. SK: None except for land (for modes 3 and 4) HU: Unbound for the acquisition of state owned properties. Unbound with respect to the acquisition of real estate by foreign natural persons. IT: Unbound for purchase of real estate IE: Prior written consent of the Land Commission is necessary for the acquisition of any interest in Irish land by domestic or foreign companies or foreign nationals. Where such land is for industrial use (other than agricultural industry), this requirement is waived subject to a certificate to this effect from the Minister for Enterprise and Employment. This law does not apply to land within the boundaries of cities and towns. LV: For mode 3: Unbound in relation to acquisition of land; land lease not exceeding 99 years permitted. PL: Acquisition of real estate, direct and indirect, by foreigners and foreign legal persons requires permission SE: Authorization required, normally from local authority, for acquisition of second homes by non-resident natural persons or foreign legal entities. If foreign acquisitions of second homes lead to increased real estate prices, authorizations may be denied. SK: Limitations on real estate acquisition by foreign physical and legal entities. Foreign entities may acquire real property through establishment of Slovak legal entities or participation in joint ventures. Acquisition of the land by foreign entities is subject to authorization (for modes 3 and 4)

Exchange regime (11), (12), (13): 1), 2) All Member States except SK: None SK: In relation to current payments, limitation on acquisition of foreign exchange by resident nationals for personal purposes. In relation to capital payments, foreign exchange authorization required for acceptance of financial credits from foreign subjects, direct capital investments abroad, acquisition of real estate abroad and purchase of foreign securities. Exchange regime (14) 4) All Member States except CY: None CY: Under the Exchange Control Law, non-residents are not normally permitted to borrow from local sources

Industrial, commercial or artisanal activities 4) FR: The managing director of an industrial, commercial or artisanal activity (15), if not holder of a residence permit, needs a specific authorization. IT: Access to industrial, commercial and artisanal activities is subject to a residence permit and specific authorization to pursue the activity

Recognition of diplomas All Member States: EC directives on mutual recognition of diplomas do not apply to nationals of third countries. Recognition of the diplomas which are required in order to practise regulated professional services by non-Community nationals remains within the competence of each Member State, unless Community law provides otherwise. The right to practise a regulated professional service in one Member State does not grant the right to practise in another Member State.

Categories of natural persons covered under Mode 4 4) All Member States: Unbound except for measures concerning the entry into and temporary stay (16) within a Member State of the following categories of natural persons providing services: (i) Intra-corporate transfers (ICT): For all Member States: Access is subject to the following conditions: — the natural person concerned must work within a juridical person (for AT, BE, CY, DE, DK, EE, EL, ES, FI, FR, IE, IT, LT, LU, LV, MT, NL, PT, SI, UK: other than a non-profit making organisation), established in the territory of a WTO Member and have been employed by it (for AT, BE, CY, DE, DK, ES, FR, FI, EL, IT, IE, LU, MT, NL, PT, SE, SI, UK: or have been a partner in it (other than as a majority shareholder)) for at least the year immediately preceding the date of admission (the date of application in the case of EE and LT) (three years in the case of SI). In IT, the natural person must be working within a juridical person constituted as a SPA (joint stock company) or a SRL (capital stock company with limited responsibility). Categories of natural persons covered under Mode 4 4) All Member States: Unbound except as indicated below Intra-corporate transfers: All Member States: Unbound except for measures concerning the categories of natural persons referred to and committed in the Market Access column

— the natural person is temporarily transferred in the context of the provision of a service through commercial presence in the territory of the Community Member State concerned. — (AT, BE, CY, DE, DK, ES, FR, FI, EL, IT, IE, LU, MT, NL, PT, SE, SI, UK: the juridical person concerned must have their principal place of business in the territory of a WTO Member other than the Community and their Member States and the transfer must be to an establishment (subsidiary, branch, office) of that juridical person, effectively providing like services in the territory of the Community Member State concerned.) (CZ, LT, LV, PL, SK: The transfer must be to an establishment (subsidiary, branch, office) or the principal place of business of the aforementioned juridical person. The receiving entity must be constituted in and effectively providing like services in the territory of the Community Member State concerned.) (EE: The transfer must be to an establishment (subsidiary, branch, affiliate) of the aforementioned juridical person. The receiving entity must be constituted in and effectively providing like services in the territory of the Community Member State concerned.) (HU: The transfer must be to a subsidiary of the aforementioned juridical person. The receiving entity must be constituted in and effectively providing like services in the territory of the Community Member State concerned.) — the natural person concerned must belong to one of the following categories: a) Persons working in a senior position within a juridical person, who primarily direct the management of the establishment, receiving general supervision or direction principally from the board of directors or stockholders of the business or their equivalent, including: — directing the establishment or a department or sub-division of the establishment; — supervising and controlling the work of other supervisory, professional or managerial employees; — having the authority personally to hire and fire or recommend hiring, firing or other personnel actions. CZ, EE, SK: such persons would not directly perform tasks related to the actual provisions of the services of the establishment,

b) Persons working within a juridical person who possess uncommon knowledge essential to the establishment’s service, research equipment, techniques or management. In assessing such knowledge, account will be taken not only of knowledge specific to the establishment, but also of whether the person has a high level of qualification referring to a type of work or trade requiring specific technical knowledge, including membership of an accredited profession. All Member States except FI, LV, PL: An economic needs test will not be required. FI: compliance with an economic needs test is required for specialists and may be applied in the case of partners. LV: For specialists, vacancies have to be registered at the State Employment Office together with information on necessary qualifications (e.g. education, job experience, language skills, other special requirements). Vacancy has to be open for applications for one month.

PL: Market test requirement. AT, BE, CY, CZ, DE, DK, ES, FR, FI, EL,HU, IT, IE, LU, MT, NL, PT, SK, UK: The duration of “temporary stay” of intra-corporate transfers is defined by the Member States and, where they exist, Community laws and regulations regarding entry, stay and work. EE: Entry and stay is limited to a three year period that may be extended for up to two additional years for a total term not to exceed five years. LV: Duration of temporary stay is limited to a total period of five years. LT: Duration of temporary stay is three years. In the case of senior managers, the stay may be extended. PL: Work permits are issued exclusively for the definite period – up to one year, with a possibility of extension – to a given foreigner working at a specified employer. SE: Temporary entry and stay is limited to a two year period (extensions may be granted). SI: The duration of temporary stay for “intra-corporate transferees” is limited with a “business visa” and a residence permit, which may be granted up to one year with extensions.

(ii) Business Visitors (BV): All Member States: Entry and temporary stay of the following categories is permitted without application of an economic needs test: a) Service sellers: All Member States: Persons not residing in the territory of a Member State to which the EC treaties apply, who are representatives of a service supplier and are seeking temporary entry for the purpose of negotiating for the sale of services or entering into agreements to sell services for that service provider, where those representatives will not be engaged in making direct sales to the general public or in supplying services themselves (in addition, for EE, HU, LV, SI: or on their own behalf receive remuneration from a source located within the Member State concerned). In addition, for EE, SE: the person concerned must have been employed by that service suppliers for at least one year immediately preceding the date of their application for admission. b) Establishment of commercial presence: All Member States except FI, HU, PL: Persons working (all Member States except EE, LT, LV, SI: in a senior position, as defined in (i) a) above) within a juridical person, who are responsible for the setting up, in a Member State, of a commercial presence of a service provider of a Member when: — the representatives are not engaged in making direct sales or supplying services (in addition, for EE, LV, SI: or on their own behalf receive remuneration from a source located within the Member State concerned); and — All Member States except LT, LV, SI: the service provider has its principal place of business in the territory of a WTO Member other than the Communities and their Member States and has no other representative, office, branch or subsidiary in that Member State. — in addition, for EE, SE: the person concerned must have been employed by that service supplier for at least one year immediately preceding the date of their application for admission. Business visitors: All Member States: Unbound except for measures concerning the categories of natural persons referred to and committed in the Market Access column

FI, HU, PL: Unbound. AT, BE, CY, CZ, DE, DK, ES, FR, EL, IT, IE, LU, MT, NL, PT, SK, UK: The duration of “temporary stay” of business visitors is defined by the Member States and, where they exist, Community laws and regulations regarding entry, stay and work. EE: Entry is limited to a maximum duration of 90 days per six month period. FI, PL, SE: Temporary entry and stay is limited to a three month period. HU: Entry and stay shall be for a period of no more than 90 days. LT: The duration of temporary stay is up to three months a year. LV, SI: The duration of temporary stay is limited with a 90 day visa.

(iii) Contractual service suppliers (CSS): AT, BE, DE, DK, ES, EE, FR, FI, EL, IT, IE, LU, LV, NL, PT, SE, UK: Access is subject to the following conditions: — The natural persons are engaged in the supply of a service on a temporary basis as employees of a juridical person, who has no commercial presence in any Member State of the European Community. — The juridical person has obtained a service contract for a period not exceeding 3 months (12 months for computer and related services in the case of SE, and no specific period for EE and LV) from a final consumer in the Member State concerned (from an enterprise engaged in substantive business activities in the Member State concerned in the case of EE, LV), through an open tendering procedure or any other procedure which guarantees the bona fide character of the contract (e.g. advertisement of the availability of the contract) where this requirement exists or is introduced in the Member State pursuant to the laws, regulations and requirements of the European Community or its Member States.) Contractual service suppliers: AT, BE, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, NL, PT, SE, UK: Unbound except for measures concerning the categories of natural persons referred to and committed in the Market Access column CY, CZ, HU, LT, MT, PL, SI, SK: Unbound

— The service contract shall comply with the laws, regulations and requirements of the European Community and the Member State where the contract is executed. — The natural person seeking access should be offering such services as an employee of the juridical person supplying the service for at least the year (two years in the case of EL) immediately preceding such movement (the date of application in the case of EE, LV). — The temporary entry and stay within the Member State concerned shall be for a period of not more than three months in any 12 months period (24 months in the case of NL) (ninety days in any six months in the case of EE) (six months in any 12 months period for computer and related services in the case of SE) or for the duration of the contract, whatever is less. — The natural person must possess the necessary academic qualifications and professional experience as specified for the sector or activity concerned in the Member State where the service is supplied. — An economic needs test will not be required except where otherwise indicated for a specific sub-sector. — The commitment relates only to the service activity which is the subject of the contract; it does not confer entitlement to exercise the professional title of the Member State concerned. — The number of the persons covered by the service contract shall not be larger than necessary to fulfil the contract, as it may be decided by the laws, regulations and requirements of the European Community and the Member State where the service is supplied. — The service contract has to be obtained in one of the activities mentioned below, subject to a specific commitment being undertaken by the Member State concerned in the sector specific part and any additional conditions mentioned therein: — Legal services — Accounting services — Taxation advisory services — Architectural services, urban planning and landscape architectural services — Engineering services, integrated engineering services — Computer and related services — Research and development services — Advertising — Management consulting services — Services related to management consulting — Technical testing and analysis services — Related scientific and technical consulting services — Translation services — Construction services, site investigation work — Higher education services — Travel agencies and tour operator services — Entertainment services — Services related to the sale of equipment or to the assignment of a patent.

CY, CZ, HU, MT, LT, PL, SK, SI: Unbound.

II. SECTOR-SPECIFIC COMMITMENTS

1. BUSINESS SERVICES

A. Professional Services

a) All Member States except CZ, EE, FI, HU, LV, PL, SI, SK: Legal advice home country law and public international law (excluding EC law) HU: Legal advisory services concerning home country law (part of CPC 861) FI: Legal Services (CPC 861): public international law and home country law CZ, EE, LV, PL, SI, SK: Legal Services (CPC 861) (17). 1) All Member States except CY, EE, FR, MT, PT, SE, SI: None CY, MT: Unbound EE: Unbound for CPC 861 other than CPC 86190 FR, PT, SI: Unbound for drafting of legal documents. SE: An "advokat" (see next column) may not practice his profession neither in cooperation with other persons than other "advokats", nor in the form of a limited liability company (joint stock company) (18). 1) All Member States except AT, CY, DK, EE, FR, MT, PT, SE, SI: None AT: Foreign legal advisors are required to be members of their national Bar Association; they may use their professional title only with reference to the place of registration in their home country CY, MT: Unbound DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practise and law firms registered in Denmark. EE: Unbound for CPC 861 other than CPC 86190 FR, PT, SI: Unbound for drafting of legal documents. SE: None except for the protection of the use of the Swedish title "advokat" (lawyer/solicitor/barrister), which requires membership in the Swedish Bar Association. Swedish law exam or equivalent education and practical experience, citizenship and residency are required for such membership (19).

2) All Member States except CY, MT: None CY, MT: Unbound 2) All Member States except CY, MT: None CY, MT: Unbound

3) All Member States except AT, CY, CZ, DE, EE, FR, FI, HU, LV, MT, PL, SE, SI, SK: None AT, CY, MT: Unbound CZ: No limitation involving foreign law. For activities involving national law acceptance in the Czech Bar Association or in the Czech Chamber of Commercial Lawyers is required DE: Access subject to acceptance into a Bar Association according to the "Federal Lawyers Act" which requires establishment which is restricted to sole proprietorship or partnership only. EE: None for CPC 86190. For CPC 861 other than CPC 86190, commercial presence is restricted to sole proprietorships or to law firms with limited liability, in which cases permission is needed from the Bar Association (Advokatuur). According to the Bar Statute/Advokatuuri põhimäärus) only Estonian nationals are allowed to establish a lawyer’s office. To get accepted into the Bar Association the following requirements should be met: a) two years’ work experience as an assistant to a 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 3) All Member States except AT, CY, CZ, DK, EE, MT, SE, SI, SK: None AT, CY, MT: Unbound CZ: Barristers and commercial lawyers in Czech law are required to be graduates of Czech universities DK: Marketing of legal advice activities is restricted to law firms registered in Denmark. Only lawyers with a Danish licence to practise and law firms registered in Denmark may own shares in a Danish law firm. Only lawyers with a Danish licence to practise may sit on the board or be part of the management of a Danish law firm. EE: None for CPC 86190. Unbound for CPC 861 other than CPC 86190. FR: Host country law and international law (including EC law) are opened to the Members of the regulated legal and judicial profession (20). LU: Host country law and international law (including EC law) subject to registration as "avocat" at the Luxembourg Bar.

FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. FI: When practising legal services as a member of the General Bar Association, Finnish citizenship and residency in Finland are required HU: Commercial presence should take the form of representative office LV: None for consultancy on home country and public international law. For CPC 861 other than consultancy on home country and public international law, licence issued by the Ministry of Justice and knowledge of Latvian language required. Licensed lawyer can provide all legal services, except representation in criminal proceedings. Representation in criminal proceedings permitted only to sworn solicitors. Nationality requirement for sworn solicitors and sworn notaries. Sworn solicitors and sworn notaries have to be at least 25 years old, having knowledge of Latvian language, graduated from University of Latvia or from other university recognized as equal by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass examination in accordance with rules set up by Council of Sworn Solicitors. Sworn notaries have to pass examination in accordance with order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries. SE: None except for the protection of the use of the Swedish title "advokat" (lawyer/solicitor/barrister), which requires membership in the Swedish Bar Association. Swedish law exam or equivalent education and practical experience, citizenship and residency are required for such membership (21). SI: Conditions for acceptance into the Bar Association for lawyers who are not Slovenian nationals and have a licence to practice in another Member, have to have a certificate of knowledge of the Slovenian law and must be proficient in the Slovenian language SK: Barristers and commercial lawyers in Slovak law are required to be graduates of Slovak universities

PL: Establishment subject to authorization. Nationality requirement. SE: An "advokat" (see next column) may not practice his profession neither in cooperation with other persons than other "advokats", nor in the form of a limited liability company (joint stock company) (22). SI: Commercial presence is restricted to sole 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 an another Member, have to have a certificate of knowledge of the Slovenian law and must be proficient in the Slovenian language. Notaries public are persons performing a public service. Concession rights can be acquired by licence. SK: No limitation involving foreign law. For activities involving national law acceptance in the Slovak Bar Association or in the Slovak Chamber of Commercial Lawyers is required

4) ICT and BV All Member States except CY, LU, MT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated below: at the request of a consumer, legal advisors may temporarily move into the territory of Austria in order to supply a specific service. 4) ICT and BV All Member States except CY, FI, LV, MT, PL: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market access column. Foreign legal advisors are required to be members of their national Bar Association; they may use their professional title only with reference to the place of registration in their home country.

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 (23). These activities may also be exercised as a secondary activity to the principal activity by members of other regulated professions or by qualified persons. FI: When practicing legal services as a member of the General Bar Association, Finnish citizenship and residency in Finland are required. EL: Condition of nationality LV: For CPC 861 other than consultancy on home country and public international law, licence issued by the Ministry of Justice and knowledge of Latvian language required. Licensed lawyer can provide all legal services, except representation in criminal proceedings. Representation in criminal proceedings permitted only to sworn solicitors. Nationality requirement for sworn solicitors and sworn notaries. Sworn solicitors and sworn notaries have to be at least 25 years old, having knowledge of Latvian language, graduated from University of Latvia or from other university recognized as equal by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass examination in accordance with rules set up by Council of Sworn Solicitors. Sworn notaries have to pass examination in accordance with order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries. PL: Nationality requirement SE: An "advokat" (see next column) may not practice his profession neither in cooperation with other persons than other "advokats", nor in the form of a limited liability company (joint stock company) (24). CY, LU, MT: Unbound DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practise. Requirement of a Danish legal examination in order to obtain a Danish licence to practise. SE: None except for the protection of the use of the Swedish title “advokat” (lawyer/solicitor/barrister), which requires membership in the Swedish Bar Association. Swedish law exam or equivalent education and practical experience, citizenship and residency are required for such membership (25). CY, MT: Unbound FI, LV, PL: None

CSS All Member States except DE and UK: Unbound DE, UK: Unbound except as indicated in the horizontal section and subject to the following specific limitations: DE, UK: University degree and professional and qualifications and three years’ professional experience in the sector. DE: Unbound for activities reserved to “Rechtsanwalt”. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section CY, CZ, HU, MT, LT, PL, SK, SI: Unbound LV: None.

b) Accounting services (CPC 86212 other than "auditing services", 86213, 86219) 1) All Member States except CY, FR, EL, HU, IT, MT, SI: None CY, FR, EL, HU, IT, MT, SI: Unbound 1) All Member States except AT, FR, EL, IT, MT, SI: None AT: No representation before competent authorities FR, EL, IT, MT, SI: Unbound

2) All Member States except MT: None MT: Unbound 2) All Member States except MT: None MT: Unbound

3) All Member States except AT, CY, DE, FR, IT, LV, MT, PT, SI: None AT: Foreign accountants’ (who must be authorized according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body CY: Access is restricted to natural persons who have obtained authorization from the Minister of Finance. Authorization is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section (as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons is permitted. No body corporate is allowed. 3) All Member States except DK, MT: None DK: Foreign accountants may enter into partnerships with Danish authorized accountants after obtaining permission from the Danish Commerce and Companies Agency. MT: Unbound

DE: Provision through a "GmbH & CoKG" and "EWIV" is prohibited. FR: Provision through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. IT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years experience in auditing recognized by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation MT: Unbound PT: Provision through professional establishment only. SI: Commercial presence should take the form of a juridical person

4) ICT and BV All Member States except MT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: In addition to the horizontal commitments at the request of a consumer, accountants may temporarily move into the territory of Austria in order to supply a specific service. However, as a rule natural persons supplying accounting services are required to have their professional centre (commercial presence) in Austria. DK: Citizenship requirement unless otherwise provided by the Danish Commerce and Companies Agency. FR: Condition of nationality. However non-EC professionals may be permitted to provide services, by a decision of the Minister of Economics, Finance and Budget, in agreement with the Minister of Foreign Affairs. The requirement of residence cannot exceed 5 years. IT: Condition of nationality for "Ragionieri-Periti commerciali". LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years experience in auditing recognized by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation SI: Limitations on natural persons employed by juridical persons only MT: Unbound 4) ICT and BV All Member States except FI, LV, MT, PL: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market Access column. No representation before competent authorities. DK, IT: Residence requirement. SI: Unbound except as indicated in the Market Access column MT: Unbound FI, LV, PL: None

CSS All Member States except AT, DE, LU, NL, UK, SE: Unbound AT, DE, LU, NL, UK, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT, DE, NL, UK, SE: University degree and professional qualifications and three years’ experience in the sector. AT: Examination before the Austrian professional body. The employer must be member of the relevant professional body in the home country where such body exists. DE: Unbound for activities reserved by law in the "Wirtschaftsprüfer". CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section CY, CZ, HU, LT, MT, PL, SK, SI: Unbound LV: None

b) Auditing services (26) (27) (CPC 86211 and 86212 other than accounting services) 1) All Member States except AT, CZ, EE, LV, LT, PL, SE and SK: Unbound AT, CZ, EE, LV, PL, SK: None. LT: None except that auditor’s report must be prepared in conjunction with an auditor accredited to practice in Lithuania SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, a.o. in all limited companies. Only such persons may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Swedish exam, work experience and residency are required for approval. 1) All Member States except AT, CY, CZ, EE, HU, LV, LT, PL, SE and SK: Unbound AT: No representation before competent authorities; no audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.) CY, CZ, EE, HU, LV, PL, SK: None LT: None except that auditor’s report must be prepared in conjunction with an auditor accredited to practice in Lithuania SE: Residency and Swedish exam required (28)

2) All Member States except MT: None MT: Unbound 2) All Member States except MT: None MT: Unbound

3) All Member States except AT, BE, CY, CZ, DE, FR, FI, IT, IE, LV, LT, MT, PT, PL, SE, SI, SK: None AT: Foreign auditors’ (who must be authorized according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body BE: Provision through a "SA" and "Société en commandite" is prohibited. 3) All Member States except DK, MT, SE: None DK: Foreign auditors may enter into partnerships with Danish State authorized accountants after obtaining permission from the Danish Commerce and Companies Agency. MT: Unbound SE: Residency and Swedish exam required (29)

CY: Access is restricted to natural persons who have obtained authorization from the Minister of Finance. Authorization is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons is permitted. No body corporate is allowed. CZ: Auditing may be provided by natural or juridical persons registered in the auditors list of the Chamber of Auditors. In case of juridical persons at least 60 per cent of capital share or voting rights are reserved to Czech nationals DE: Provision through a "GmbH & CoKG" and "EWIV" is prohibited. FR: For statutory audits: provision through any company form except SNC, SCS and secondary offices. FI: At least one of the auditors of a Finnish Liability company must be a Finnish citizen resident in Finland IT: For access as "Ragionieri-Periti commerciali" and "Dottori commerciali", access is restricted to natural persons only. Professional association (no incorporation) among natural persons permitted. IE: Provision through partnership only.

LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years experience in auditing recognized by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation LT: None, except non less than 75 per cent of shares should belong to auditors or auditing companies. The establishment is allowed through the all kinds of legal forms of companies except Public Stock Corporation (AB). Qualification requirements for auditors in the country of origin of those auditors or auditing companies should be not lower than in Lithuania. MT: Unbound PT: Provision through professional association only. PL: Nationality requirement. Foreign auditors might practice after confirmation of their qualifications. SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, a.o. in all limited companies. Only such persons may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Swedish exam, work experience and residency are required for approval. SI: Commercial presence should take the form of a juridical person. The share of foreign persons in auditing companies may not exceed 49 per cent of the equity. Provision through auditing companies only SK: Auditing may be provided by natural or juridical persons registered in the auditors list of the Chamber of Auditors. In case of juridical persons at least 60 per cent of capital share or voting rights are reserved to Slovak nationals

4) ICT and BV All Member States except MT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: In addition to the horizontal commitments at the request of a consumer, auditors may temporarily move into the territory of Austria in order to supply a specific service. However, as a rule natural persons supplying auditing services are required to have their professional centre (commercial presence) in Austria. DK: Citizenship condition, unless otherwise provided by the Danish Commerce and Companies Agency. ES, EL: Conditions of nationality for statutory auditors. ES: Audit companies: Administrators, directors and partners of companies other than those covered by the 8th EEC directive on company law, must fulfil a nationality condition. FI: At least one of the auditors of a Finnish Liability company must be a Finnish citizen resident in Finland IT: Nationality requirement for "Ragionieri-Periti commerciali". Audit companies: administrators and auditors in "società di revisions" other than those covered by the 8th EEC directive on company law, must fulfil a nationality condition. 4) ICT and BV All Member States except FI, LV, MT, PL: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market Access column. No representation before competent authorities; no audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.) DK: Residence requirement. IT, PT: Residence requirement for individual auditors. SE: Residency and Swedish exam required (30). MT: Unbound FI, LV, PL: None

LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years experience in auditing recognized by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation PL: Nationality requirement. Foreign auditors might practice after confirmation of their qualifications. SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, a.o. in all limited companies. Only such persons may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Swedish exam, work experience and residency are required for approval. SI: Limitations on natural persons employed by juridical persons only MT: Unbound

CSS All Member States: Unbound CSS All Member States except EE, LV: Unbound EE: Unbound except as indicated in the horizontal section. LV: None.

b) Bookkeeping services (CPC 86220) 1) All Member States except CY, FR, FI, EL, HU, IT, MT, SI: None CY, FR, FI, EL, HU, IT, MT, SI: Unbound. 1) All Member States except AT, FR, FI, EL, IT, MT, SI: None AT: No representation before competent authorities FR, FI, EL, IT, MT, SI: Unbound.

2) All Member States except FI, MT: None FI, MT: Unbound 2) All Member States except FI, MT: None FI, MT: Unbound.

3) All Member States except AT, CY, FR, FI, IT, LV, MT, SI: None AT: Foreign accountants (who must be authorized according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body CY: Access is restricted to natural persons who have obtained authorization from the Minister of Finance. Authorization is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons is permitted. No body corporate is allowed. 3) All Member States except FI, MT: None FI, MT: Unbound.

FR: Provision through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. FI, MT: Unbound IT: Access for natural persons only. Professional association (no incorporation) among natural persons permitted. LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years experience in auditing recognized by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation SI: Commercial presence should take the form of a juridical person.

4) ICT and BV All Member States except FI, MT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: in addition to the horizontal commitments at the request of a consumer, accountants may temporarily move into the territory of Austria in order to supply a specific service. However, as a rule natural persons supplying bookkeeping services are required to have their professional centre (commercial presence) in Austria. FR: Condition of nationality. However non-EC professionals may be permitted to provide services, by a decision of the Minister of Economics, Finance and Budget, in agreement with the Minister of Foreign Affairs. The requirement of residence cannot exceed 5 years. IT: Condition of nationality for "Ragionieri-Periti commerciali". LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years experience in auditing recognized by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn 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 FI, MT: Unbound 4) ICT and BV All Member States except FI, LV, MT, PL: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market Access column. No representation before competent authorities. IT: Residence requirement for "Ragionieri-Periti commerciali". PT: Residence requirement. FI, MT: Unbound LV, PL: None

CSS All Member States except AT: Unbound AT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: University degree and professional qualifications and three years’ experience in the sector. AT: Examination before the Austrian professional body. The employer must be member of the relevant professional body in the home country where such body exists. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section LV: None CY, CZ, HU, LT, MT, PL, SK, SI: Unbound

c) Taxation Advisory Services (CPC 863: excluding representation in Court/tribunals) 1) All Member States except CY, FR, MT, PL, SI: None CY: Tax agents must be duly authorized by the Minister of Finance. Authorization is subject to an economic needs test FR: Unbound for the drafting of legal documents. MT, PL, SI: Unbound 1) All Member States except AT, FR, MT, PL, SI: None AT: No representation before competent authorities FR: Unbound for the drafting of legal documents. MT, PL, SI: Unbound

2) All Member States except MT, PL, SI: None MT, PL, SI: Unbound 2) All Member States except MT, PL, SI: None MT, PL, SI: Unbound

3) All Member States except AT, CY, CZ, FR, IT, MT, PL, SI, SK: None AT: Foreign tax advisors’ (who must be authorized according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body CY: Access is restricted to natural persons who have obtained authorization from the Minister of Finance. Authorization is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons is permitted. No body corporate is allowed. CZ, SK: Taxation services may be provided by natural or juridical persons registered in the list of the Chamber of Tax Consultants or in the Chamber of Auditors FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. IT: Access for natural persons only. Professional association (no incorporation) among natural persons permitted. MT, PL, SI: Unbound 3) All Member States except MT, PL, SI: None MT, PL, SI: Unbound

4) ICT and BV All Member States except MT, PL, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: In addition to the horizontal commitments at the request of a consumer, tax advisors may temporarily move into the territory of Austria in order to supply a specific service. However, as a rule natural persons supplying taxation services are required to have their professional centre (commercial presence) in Austria. FR: Legal advice activities and drafting of legal documents as a main activity and for the public, are reserved to the members of the regulated legal and judicial professions (31). These activities may also be exercised as a secondary activity to the principal activity by members of other regulated professions or by qualified persons. HU: Permanent residency requirement IT: Condition of nationality for "Ragionieri-Periti commerciali". MT, PL, SI: Unbound 4) ICT and BV All Member States except FI, LV, MT, PL, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market access column. No representation before competent authorities IT, PT: Residence requirement MT, PL, SI: Unbound FI, LV: None

CSS All Member States except AT, BE, DE, LU, NL, UK, SE: Unbound AT, BE, DE, LU, NL, UK, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT, BE, NL, UK, SE: University degree and professional qualifications and three years’ experience in the sector. AT: 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. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section LV: None CY, CZ, HU, LT, MT, PL, SK, SI: Unbound

d) Architectural Services (CPC 8671) 1) All Member States except BE, CY, EL, IT, MT, PT, PL, SI: None BE, CY, EL, IT, MT, PT, PL, SI: Unbound. 1) All Member States except AT, BE, CY, DE, EL, IT, MT, PT, PL: None AT: None for pure planning services; the submission of plans for approval by the competent authorities requires co-operation with an established supplier of planning services BE, CY, EL, IT, MT, PT, PL: Unbound. DE: Application of the national rules on fees and emoluments for all services which are performed from abroad.

2) All Member States except CY, MT, PL: None CY, MT, PL: Unbound 2) All Member States except CY, MT, PL: None CY, MT, PL: Unbound

3) All Member States except CY, CZ, ES, FR, IT, LV, MT, PT, PL, SK: None CY, MT, PL: Unbound CZ: Authorization by the Czech Chamber of Architects is required. Authorization by analogous foreign institutions may be recognized. Natural and juridical persons may provide architectural services only by authorized architects. Condition of nationality and residence is required, however exceptions might be considered ES: Access is restricted to natural persons. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. IT, PT: Access is restricted to natural persons. Professional associations. (no incorporation) among natural persons permitted. LV: Practice of 3 years in Latvia in the field of projecting and university degree required to receive the licence enabling to engage in business activity with full range of legal responsibility and rights to sign a project SK: Authorization by the Slovak Chamber of Architects is required. Authorization by analogous foreign institutions may be recognized. Natural and juridical persons may provide architectural services only by authorized architects. Condition of nationality and residence is required, however exceptions might be considered 3) All Member States except CY, EE, MT, PL: None CY, MT, PL: Unbound EE: None except that at least one responsible person (project manager or consultant) must be resident of Estonia

4) ICT and BV All Member States except CY, MT, PL: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Commercial presence required EL, PT: Condition of nationality FR: Condition of nationality unless waived by ministerial authorization. HU: Permanent residency requirement CY, MT, PL: Unbound 4) ICT and BV All Member States except CY, FI, LV, MT, PL: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market Access column. BE, DE, FR: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements or for BE, with special authorization by Royal Decree. IT: Residence requirement CY, MT, PL: Unbound FI, LV: None

CSS All Member States except DK, ES, EE, LU, NL, UK, SE: Unbound DK, ES, EE, LU, NL, UK, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: DK, NL, UK, SE: University degree and professional qualifications and three years’ professional experience in the sector. ES: Academic and professional qualifications recognized by the national authorities and licence delivered by the Professional Association. Unbound for CPC 86713, 86714, 86719. EE: Must be providing services as a professional (university degree and professional qualifications required) with at least five years experience in a related field. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section LV: None CY, CZ, HU, LT, MT, PL, SK, SI: Unbound

e) Engineering services (CPC 8672) 1) All Member States except CY, EL, IT, MT, PT: None CY, EL, IT, MT, PT: Unbound. 1) All Member States except AT, CY, EL, IT, MT, PT, SI: None AT, SI: Unbound except for pure planning services. Pure planning services: None CY, EL, IT, MT, PT: Unbound

2) All Member States: None 2) All Member States: None

3) All Member States except ES, IT: None ES: Access is restricted to natural persons. IT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. 3) All Member States except EE: None EE: None except that at least one responsible person (project manager or consultant) must be resident of Estonia

4) ICT and BV All Member States except CY, MT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Commercial presence required EL: Condition of nationality HU: Permanent residency requirement CY, MT: Unbound 4) ICT and BV All Member States except CY, FI, LV, MT, PL: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the market access column IT, PT: Residency requirements CY, MT: Unbound FI, LV, PL: None

CSS All Member States except BE, DK, ES, EE, NL, UK, SE: Unbound BE, DK, ES, EE, NL, UK, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: BE, DK, NL, UK, SE: University degree and professional qualifications and three years’ professional experience in the sector. ES: Academic and professional qualifications recognized by the national authorities and licence delivered by the Professional Association. EE: Must be providing services as a professional (university degree and professional qualifications required) with at least five years experience in a related field. UK: Compliance with ENT is required. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section LV: None CY, CZ, HU, LT, MT, PL, SK, SI: Unbound

f) Integrated Engineering Services (CPC 8673) 1) All Member States except CY, EL, IT, MT, PT, PL: None CY, EL, IT, MT, PT, PL: Unbound. 1) All Member States except AT, CY, EL, IT, MT, PT, PL, SI: None AT, SI: Unbound except for pure planning services. Pure planning services: None CY, EL, IT, MT, PT, PL: Unbound.

2) All Member States except CY, MT, PL: None CY, MT, PL: Unbound 2) All Member States except CY, MT, PL: None CY, MT, PL: Unbound

3) All Member States except CY, CZ, ES, IT, MT, PT, PL: None CY, CZ, MT, PL: Unbound ES: Access is restricted to natural persons. IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. 3) All Member States except CY, CZ, EE, MT, PL: None CY, CZ, MT, PL: Unbound EE: None except that at least one responsible person (project manager or consultant) must be resident of Estonia

4) ICT and BV All Member States except CY, CZ, MT, PL, SK: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Commercial presence required EL: Condition of nationality CY, CZ, MT, PL, SK: Unbound 4) ICT and BV All Member States except CY, CZ, FI, LV, MT, PL, SK: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market Access column. IT, PT: Residency requirements CY, CZ, MT, PL, SK: Unbound FI, LV: None

CSS All Member States except BE, DK, ES, EE, NL, UK, SE: Unbound BE, DK, ES, EE, NL, UK, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: BE, DK, NL, UK, SE: University degree and professional qualifications and three years’ professional experience in the sector. ES: Academic and professional qualifications recognized by the national authorities and licence delivered by the Professional Association. EE: Must be providing services as a professional (university degree and professional qualifications required) with at least five years experience in a related field. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section LV: None CY, CZ, HU, LT, MT, PL, SK, SI: Unbound

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

2) All Member States except CY, MT, PL, SI: None CY, MT, PL, SI: Unbound 2) All Member States except CY, MT, PL, SI: None CY, MT, PL, SI: Unbound

3) All Member States except HU, IT, LV, PT: None HU: Unbound for Landscape Architectural Services IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. LV: None for Urban Planning Services. For Landscape Architectural Services, practice of 3 years in Latvia in the field of projecting and university degree required to receive the licence enabling to engage in business activity with full range of legal responsibility and rights to sign a project 3) All Member States except EE, HU: None EE: None except that at least one responsible person (project manager or consultant) must be resident of Estonia HU: Unbound for Landscape Architectural Services

4) ICT and BV All Member States except CY, MT, PL, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Commercial presence required EL, PT: Condition of nationality. HU: Permanent residency requirement for Urban Planning Services. HU: Unbound for Landscape Architectural Services CY, MT, PL, SI: Unbound 4) ICT and BV All Member States except CY, FI, LV, MT, PL, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the market access column BE, DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements or, for BE, with special authorization by Royal Decree. HU: Unbound for Landscape Architectural Services IT: Residence requirement. CY, MT, PL, SI: Unbound FI, LV: None

CSS All Member States except DK, ES, EE, LU, NL, UK, SE: Unbound DK, ES, EE, LU, NL, UK, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: DK, NL, UK, SE: University degree and professional qualifications and three years’ professional experience in the sector. ES: Academic and professional qualifications recognized by the national authorities and licence delivered by the Professional Association. Unbound for CPC 86713, 86714, 86719. EE: Must be providing services as a professional (university degree and professional qualifications required) with at least five years experience in a related field. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SK, SI: Unbound except as indicated in the horizontal section LV: None CY, CZ, HU, LT, MT, PL, SK, SI: Unbound

h) Medical (32), Dental and Midwives Services (CPC 9312, part of CPC 93191) 1) All Member States except CZ, HU, LV, LT, PL, SE, SI: Unbound CZ, HU, LV, LT, SI: Unbound for Midwives Services PL, SE: None 1) All Member States except CZ, HU, LV, LT, PL, SE, SI: Unbound CZ, HU, LV, LT, SI: Unbound for Midwives Services PL, SE: None

2) All Member States except CY, CZ, EE, FI, HU, MT, SI, SK: None CY, FI, MT: Unbound. CZ, EE, HU, SI, SK: Unbound for Midwives Services 2) All Member States except CY, CZ, EE, FI, HU, MT, SI, SK: None CY, FI, MT: Unbound CZ, EE, HU, SI, SK: Unbound for Midwives Services

3) All Member States except AT, CY, CZ, DE, ES, EE, FR, FI, HU, IT, IE, LV, LT, MT, PT, PL, SE, SI, SK, UK: None AT: Unbound for medical and dental services other than psychologists and psychotherapists; for midwives: access restricted to natural persons only. CY, EE, FI, MT: Unbound CZ, SK: Access to medical and dental services is restricted to natural persons only. Authorization by the Ministry of Health required for foreign natural persons. Unbound for Midwives Services. DE: Access restricted to natural persons only. Economic needs test for medical doctors and dentists who are authorized to treat members of public insurance schemes. The criterion is shortage of doctors and dentists in the given region. ES: Access restricted to natural persons only. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. HU: Unbound for Midwives Services IT, PT: Access is restricted to natural persons only. Professional association (no incorporation) among natural persons permitted. IE: Access through partnership or natural persons only. LV: None for midwives services. For medical and dental services, nationality requirement. Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs for medical doctors and dentists in a given region 3) All Member States except AT, CY, CZ, EE, FI, HU, LT, MT, SE, SI, SK: None AT: Unbound for medical and dental services other than psychologists and psychotherapists CY, FI, MT: Unbound CZ, HU, SI, SK: Unbound for Midwives Services EE: Unbound for Midwives Services. For Medical and Dental Services, unbound except any professionals trained outside Estonia are required to present a certificate of auxiliary training courses of Tartu University. This requirement also applies to Estonian nationals trained abroad LT: Must communicate in Lithuanian language (refers to persons employed by a company) SE: Foreign exams giving equivalent competence are recognized after a compulsory complementary training

LT: For medical and dental services None, except supply of service is subject to authorization which is based on a health services plan established in function of needs, taking into account the population and already existing medical and dental services. For midwives services, access limited to sole proprietorship only and economic needs test may be applied PL: Nationality requirement. Practice of medical profession by foreigners requires the permission except for midwives. SE: Needs test applied to decide the number of private practices to be subsidised though the social security system. SI: Membership of Doctors Association required. Conditions for acceptance into Doctors Association for doctors who are not Slovenian nationals is licence to practice in an another Member and have a good command of the Slovenian language (33). Unbound for Midwives services UK: Establishment for doctors under the National Health Service is subject to medical manpower planning.

4) ICT and BV All Member States except CY, FI, MT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound for medical and dental services other than psychologists and psychotherapists; for midwives where natural persons may establish a professional practice in Austria provided that the person concerned has practised the profession in question at least three years preceding the setting up of the professional practice in Austria CZ, EE, HU, SI, SK: Unbound for Midwives Services DE: Condition of nationality for doctors and dentists which can be waived on an exceptional basis in cases of public health interest. A zero quota for midwives. 4) ICT and BV All Member States except CY, FI, LV, MT: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound for medical and dental services other than psychologists and psychotherapists. CZ, SK: Condition of residence for medical and dental services. Unbound for midwives services DK: Residence requirement in order to obtain necessary individual authorization from the National Board of Health. EE, HU, SI: Unbound for Midwives Services IT: Residence requirement.

DK: Limited authorization to fulfil a specific function can be given for maximum 18 months. FR: Condition of nationality. However, access is possible within annually established quotas. EL, PT: Condition of nationality. LV: For medical and dental services, nationality requirement. Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs for medical doctors and dentists in a given region. For midwives services, nationality requirement. Access restricted to natural persons only. Economic needs determined by the total number of midwives in the given region, authorized by local health authorities PL: Nationality requirement. Practice of medical profession by foreigners requires the permission except for midwives. CY, FI, MT: Unbound LT: Foreigners must pass additional qualification exam PL: Foreign medical doctors have limited election rights within the professional chambers SE: Foreign exams giving equivalent competence are recognized after a compulsory complementary training CY, FI, MT: Unbound LV: None

CSS All Member States: Unbound CSS All Member States except EE, LV: Unbound EE: Unbound except as indicated in the horizontal section. Unbound for Midwives services. LV: None

i) Veterinary services (CPC 932) 1) All Member States except FI, LT, PL, SE: Unbound FI, LT, PL, SE: None. 1) All Member States except FI, LT, PL, SE: Unbound FI, LT, PL, SE: None.

2) All Member States except CY, EE, HU, MT, SI: None CY, EE, HU, MT, SI: Unbound 2) All Member States except CY, EE, HU, MT, SI: None CY, EE, HU, MT, SI: Unbound

3) All Member States except AT, CY, CZ, DE, DK, ES, EE, FR, HU, IE, IT, MT, PT, PL, SE, SI, SK, UK: None AT, CY, EE, HU, MT, SI: Unbound. CZ, SK: Access is restricted to natural persons only. Authorization by veterinary administration is required DE, DK, ES, PT: Access restricted to natural persons. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. IT: Access restricted to natural persons. Professional associations (no incorporation) among natural persons permitted. IE, UK: Access through partnership or natural persons only. PL: Nationality requirement. Foreign persons may apply for permission to practice SE: Needs test applied to decide the number of private practices to be subsidized through the social security system. 3) All Member States except AT, CY, EE, HU, MT, SE, SI: None AT, CY, EE, HU, MT, SI: Unbound. SE: Foreign exams giving equivalent competence are recognized after a compulsory complementary training and examinations

4) ICT and BV All Member States except AT, CY, EE, HU, MT, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: CZ, DE, FR, EL, PT, SK: Condition of nationality. PL: Nationality requirement. Foreign persons may apply for permission to practice AT, CY, EE, HU, MT, SI: Unbound. 4) ICT and BV All Member States except AT, CY, EE, FI, HU, LV, MT, PL, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: CZ, IT, SK: Residence requirement. LT: Foreigners must pass additional qualification exam SE: Foreign exams giving equivalent competence are recognized after a compulsory complementary training and examinations. AT, CY, EE, HU, MT, SI: Unbound. FI, LV, PL: None

CSS All Member States: Unbound CSS All Member States except LV: Unbound LV: None

j) Services provided by Nurses, Physiotherapists and Paramedical Personnel (All Member States except AT, FI, LV, PL and SE: part of CPC 93191. AT: following activities of CPC 9319 are covered: nurses, physiotherapists, occupational therapists, logotherapists, dieticians and nutricians. FI, LV and PL: only services provided by nurses – part of CPC 93191; SE: Part of CPC 9319) 1) All Member States except FI, PL, SE: Unbound FI, PL, SE: None 1) All Member States except FI, PL, SE: Unbound FI, PL, SE: None

2) All Member States except CY, CZ, EE, HU, MT, SI, SK: None CY, CZ, EE, HU, MT, SI, SK: Unbound 2) All Member States except CY, CZ, EE, HU, MT, SI, SK: None CY, CZ, EE, HU, MT, SI, SK: Unbound

3) All Member States except AT, CY, CZ, ES, EE, FR, HU, IT, LT, MT, PT, PL, SE, SI, SK: None AT: Access restricted to natural persons only. CY, CZ, EE, HU, MT, SI, SK: Unbound ES, PT: Nurses - access restricted to natural persons. FR: Provision through a SEL (anonyme, à responsabilité limitée, ou en commandite par actions) or SCP only. IT: Nurses - access restricted to natural persons. Professional associations (no incorporation) among natural persons permitted. LT: Access limited to sole proprietorship only. Economic needs test may be applied PL: Nationality requirement SE: Needs test applied to decide the number of private practices to be subsidised through the social security system. 3) All Member States except CY, CZ, EE, HU, LT, MT, SE, SI, SK: None CY, CZ, EE, HU, MT, SI, SK: Unbound LT: None except as under market access SE: Foreign exams giving equivalent competence are recognized after a compulsory complementary training

4) ICT and BV All Member States except CY, CZ, EE, HU, MT, SI, SK: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Natural persons may establish a professional practice in Austria provided that the person concerned has practised the profession in question at least three years preceding the setting up of the professional practice in Austria. DK: Limited authorization to fulfil a specific function can be given for maximum 18 months. EL, PT, PL: Condition of nationality. IT: Subject to economic needs test: decision is subject to regional vacancies and shortages. LV: Nationality requirement. Access restricted to natural persons only. Economic needs determined by the total number of nurses in the given region, authorized by local health authorities CY, CZ, EE, HU, MT, SI, SK: Unbound 4) ICT and BV All Member States except CY, CZ, EE, FI, HU, MT, PL, SI, SK: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Unbound except as indicated in the Market Access column. DK: Residence requirement in order to obtain necessary individual authorization from the National Board of Health. LV: Nationality requirements. Access restricted to natural persons only. Economic needs determined by the total number of nurses in the given region, authorized by local health authorities. SE: Foreign exams giving equivalent competence are recognized after a compulsory complementary training CY, CZ, EE, HU, MT, SI, SK: Unbound FI, PL: None

CSS All Member States: Unbound CSS All Member States except LV: Unbound LV: None

Supply of pharmaceutical goods to the general public (pharmacists) 1) All Member States: Unbound 1) All Member States: Unbound

2) All Member States except AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: None AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: Unbound 2) All Member States except AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, SK: None AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: Unbound

3) (34) AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: Unbound BE, DK, ES, FR, EL, IT, LU, PT: Monopoly for pharmacists of supply of pharmaceuticals to the general public. BE, DK, IE, PT: Economic needs test. DE, DK, ES, EL, LU, NL, PT: Access restricted to natural persons only. DE: Establishment of new pharmacies is restricted and only possible through the take-over of an existing pharmacy-store ES, IT: Establishment of new pharmacies is subject to an economic needs test. FR: Pharmacies are authorized according to the needs of the population and within established quotas. Access through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) SNC and SARL only. IT: Access restricted to natural persons. Professional association (no incorporation) among natural persons permitted. UK: None 3) All Member States except AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, SK: None AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: Unbound

4) ICT and BV All Member States except AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, SK: Unbound except as indicated in the horizontal section and subject to the following specific limitations: FR: Condition of nationality. However, within established quotas, access for third country nationals is possible provided the service provider holds the French degree in pharmacy. DE, DK, EL: Condition of nationality. AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, SK: Unbound 4) ICT and BV All Member States except AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, SK: Unbound except as indicated in the horizontal section and subject to the following specific limitations: IT, DE, DK, PT: Residence requirement. AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, SI, SK: Unbound

CSS All Member States: Unbound CSS All Member States: Unbound

k) Other Related Scientific and Technical Consulting Services (35) (CPC 8675) 1) All Member States except AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SK, SI, SE: Unbound for exploration services. AT, CZ, EE FI, HU, LV, LT, SK, SE: None CY, MT, PL, SI: Unbound 1) All Member States except AT, CZ, CY, EE, FI, HU, LV, LT, MT, PL, SK, SI, SE: Unbound for exploration services. DE: Application of the national rules on fees and emoluments for all surveying services which are performed from abroad. AT, CZ, EE FI, HU, LV, LT, SK, SE: None CY, MT, PL, SI: Unbound

2) All Member States except CY, MT, PL, SI: None CY, MT, PL, SI: Unbound 2) All Member States except CY, MT, PL, SI: None CY, MT, PL, SI: Unbound

3) All Member States except CY, ES, FR, IT, MT, PT, PL, SI: None: ES: Access to profession of surveyors and geologists through natural persons only. FR: "Surveying": Access through a SEL (anonyme, à responsabilité limitée ou en commandite par actions), SCP, SA and SARL only. IT: For certain exploration services activities related to mining (minerals, oil, gas, etc.), exclusive rights may exist. IT: Access to profession of surveyors and geologists through natural persons only. Professional association (no incorporation) among natural persons permitted. PT: Access restricted to natural persons. CY, MT, PL, SI: Unbound 3) All Member States except CY, EE, FR, MT, PL, SI: None EE: None except that at least one responsible person (project manager or consultant) must be resident of Estonia FR: "Exploration and prospection services" subject to authorization. CY, MT, PL, SI: Unbound

4) ICT and BV All Member States except CY, MT, PL, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: AT: Commercial presence required. DE: Conditions of nationality for publicly appointed surveyors. FR: "Surveying" - operations relating to the establishment of property rights and to land law are reserved for EC "experts-géomètres". CY, MT, PL, SI: Unbound 4) ICT and BV All Member States except CY, FI, MT, LV, PL, SI: Unbound except as indicated in the horizontal section and subject to the following specific limitations: IT, PT: Residence requirement. CY, MT, PL, SI: Unbound FI, LV: None

CSS All Member States except EE: Unbound EE: Unbound except as indicated in the horizontal section and subject to the following limitations: EE: Must be providing services as a professional (university degree and professional qualifications required) with at least five years experience in a related field. CSS All Member States except EE, LV: Unbound EE: Unbound except as indicated in the horizontal section LV: None

B. Computer and Related Services ( 36 )

a) Consultancy Services related to the Installation of Computer Hardware (CPC 841) 1), 2), 3) All Member States except MT: None MT: Unbound 1), 2), 3) All Member States except MT: None MT: Unbound

4) ICT and BV All Member States except MT: Unbound except as indicated in the horizontal section MT: Unbound 4) ICT and BV All Member States except, FI, LV, MT, PL: Unbound except as indicated in the horizontal section FI, LV, PL: None MT: Unbound

CSS All Member States except BE, DK, EL, IT, LU, NL, SE: Unbound BE, DK, EL, IT, LU, NL, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SI, SK: Unbound except as indicated in the horizontal section CY, CZ, HU, LT, MT, PL, SI, SK: Unbound LV: None

IT, NL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. BE, DK, IT, NL,SE: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. IT: Compliance with an economic needs test is required. EL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts where: university degree and five years’ professional experience in the sector.

b) Software Implementation Services (CPC 842) 1), 2), 3) All Member States except MT: None MT: Unbound 1), 2), 3) All Member States except MT: None MT: Unbound

4) ICT and BV All Member States except MT: Unbound except as indicated in the horizontal section MT: Unbound 4) ICT and BV All Member States except FI, LV, MT, PL: Unbound except as indicated in the horizontal section FI, LV, PL: None MT: Unbound

CSS All Member States except BE, DK, EL, IT, LU, NL, SE: Unbound BE, DK, EL, IT, LU, NL, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: IT, NL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. BE, DK, IT, NL, SE: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. IT: Compliance with an economic needs test is required. EL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts where: university degree and five years’ professional experience in the sector. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SI, SK: Unbound except as indicated in the horizontal section CY, CZ, HU, LT, MT, PL, SI, SK: Unbound LV: None

c) Data Processing Services (CPC 843) (37) 1), 2), 3) All Member States except LV, MT, SK: None MT: Unbound LV: For modes 1 and 2 and with regard to on-line information and/or data processing (including transaction processing): None except for: the provision of enhanced services must be based on facilities provided by Lattelekom until 1 January 2003. SK: For mode 3 and with regard to on-line information and/or data processing (including transaction processing): licence is required 1), 2), 3) All Member States except MT: None MT: Unbound

4) ICT and BV All Member States except MT: Unbound except as indicated in the horizontal section MT: Unbound 4) ICT and BV All Member States except FI, LV, MT, PL: Unbound except as indicated in the horizontal section FI, LV, PL: None MT: Unbound

CSS All Member States except BE, DK, EL, IT, LU, NL, SE: Unbound BE, DK, EL, IT, LU, NL, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: IT, NL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. BE, DK, IT, NL, SE: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. IT: Compliance with an economic needs test is required. EL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts where: university degree and five years’ professional experience in the sector. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SI, SK: Unbound except as indicated in the horizontal section CY, CZ, HU, LT, MT, PL, SI, SK: Unbound LV: None

d) Data Base Services (CPC 844) 1), 2), 3) All Member States except MT: None MT: Unbound 1), 2), 3) All Member States except MT: None MT: Unbound

4) ICT and BV All Member States except MT: Unbound except as indicated in the horizontal section MT: Unbound 4) ICT and BV All Member States except FI, LV, MT, PL: Unbound except as indicated in the horizontal section FI, LV, PL: None MT: Unbound

CSS All Member States except for BE, DK, EL, IT, LU, NL, SE: Unbound BE, DK, EL, IT, LU, NL, SE: Unbound except as indicated in the horizontal section and subject to the following specific limitations: IT, NL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. BE, DK, IT, NL, SE: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years’ professional experience in the sector. IT: Compliance with an economic needs test is required. EL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts where: university degree and five years’ professional experience in the sector. CSS All Member States except CY, CZ, HU, LT, LV, MT, PL, SI, SK: Unbound except as indicated in the horizontal section CY, CZ, HU, LT, MT, PL, SI, SK: Unbound LV: None

Maintenance and Repair (CPC 845) 1), 2), 3) All Member States except CY, MT, PL: None CY, MT, PL: Unbound 1), 2), 3) All Member States except CY, MT, PL: None CY, MT, PL: Unbound

4) ICT and BV All Member States except CY, HU, MT, PL: Unbound except as indicated in the horizontal section. CY, HU, MT, PL: Unbound 4) ICT and BV All Member States except CY, FI, HU, LV, MT, PL: Unbound except as indicated in the horizontal section CY, HU, MT, PL: Unbound FI, LV: None

CSS All Member States except SE: Unbound SE: Unbound except as indicated in the horizontal section and subject to the following limitation: university degree and three years’ professional experience in the sector. CSS All Member States except EE, LV, SE: Unbound EE, SE: Unbound except as indicated in the horizontal section LV: None

e) Other Computer Services (All Member States except AT: CPC 849AT: CPC 8491 only) 1), 2), 3) All Member States except CY, MT, PL: None CY, MT, PL: Unbound 1), 2), 3) All Member States except CY, MT, PL: None CY, MT, PL: Unbound

4) ICT and BV All Member States except CY, HU, MT, PL: Unbound except as indicated in the horizontal section. CY, HU, MT, PL: Unbound 4) ICT and BV Member States other than CY, FI, HU, LV, MT, PL: Unbound except as indicated in the horizontal section CY, HU, MT, PL: Unbound FI, LV: None

CSS All Member States except SE: Unbound SE: Unbound except as indicated in the horizontal section and subject to the following limitation: university degree and three years’ professional experience in the sector. CSS All Member States except EE, LV, SE: Unbound EE, SE: Unbound except as indicated in the horizontal section LV: None

C. Research and Development Services

a) R&D services on natural sciences (All Member States except LV: CPC 851) LV Research and experimental development services on chemistry and biology (CPC 85102) 1) 2) 3) All Member States except AT, EE, HU, LV, SI: Unbound AT, EE, HU, LV, SI: None. 1) 2) 3) All Member States except AT, EE, HU, LV, SI: Unbound AT, EE, HU, LV, SI: None.

4) ICT and BV All Member States except AT, EE, HU, LV: Unbound AT, EE, HU, LV, SI: Unbound except as indicated in the horizontal section 4) ICT and BV All Member States except AT, EE, HU, LV, SI: Unbound AT, EE, HU, SI: Unbound exce