PT Portugal

PL Poland

RO Romania

SE Sweden

SI Slovenia

SK Slovak Republic

UK United Kingdom

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

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

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

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

(3) In all 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 . (3) (a) Treatment accorded to subsidiaries (of Chilean companies) formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the Community is not extended to branches or agencies established in a Member State by a Chilean company. However, this does not prevent a Member State from extending this treatment to branches or agencies established in another Member State by a Chilean company or firm, as regards their operation in the first Member State's territory, unless such extension is explicitly prohibited by Community law.

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

Formation of Legal Entity (3) RO: The sole administrator or the Chairman of the Board of Administration as well as half of a total number of administrators of a commercial company shall be Romanian citizens unless otherwise stipulated in the company contract or in its statutes. The majority of the commercial company's auditors and their deputies shall be Romanian citizens.

SE: A limited liability company (joint stock company) may be established by one or several founders. A founding party shall either reside within the EEA (European Economic Area) or be an EEA legal entity. A partnership can only be a founding party if each partner resides within the EEA . Corresponding conditions prevail for establishment of all other types of legal entities.

Law on Foreign Companies' Branches (3) SE: A foreign company (which has not established a legal entity in Sweden) shall conduct its commercial operations through a branch, established in Sweden with independent management and separate accounts. SE: Building projects with a duration of less than a year are exempted from the requirements of establishing a branch or appointing a resident representative. PL: Unbound with respect to branches. Law on Foreign Companies' Branches (3) SE: The managing director and at least 50 per cent of the members of the board shall reside within the EEA (European Economic Area). SE: The managing director of a branch shall reside within the EEA (European Economic Area) . SE: Foreign or Swedish citizens not residing in Sweden, who wishes to conduct commercial operations in Sweden, shall appoint and register with the local authority a resident representative responsible for such activities. SI: The establishment of branches by foreign companies is conditioned with the registration of the parent company in a court register in the country of origin for at least one year.





Legal Entities: (3) BG: The establishment of foreign service suppliers, joint ventures included, may only take the form of limited liability company or joint stock company with at least two shareholders. Establishment of branches is subject to authorisation. Unbound for representative offices. Representative offices may not engage in economic activity. In enterprises where the public (state or municipal) share in the equity capital exceeds 30 per cent, the transfer of these shares to third parties needs authorisation. 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 EUR 167 million) is subject to confirmation by the Finnish authorities; the confirmation may be denied only if an important national interest would be jeopardised. FI: A foreigner living outside the European Economic Area and carrying on a trade as a private entrepreneur or as a partner in a Finnish limited or general partnership needs a trade permit. If a foreign organisation or foundation which is resident outside the European Economic Area intends to carry on a business or trade by establishing a branch in Finland, a trade permit is required. FI: If at least half of the members of the Board or the Managing Director are resident outside the European Economic Area, a permission is required. Company exemptions may, however, be granted. SK: A foreign natural person whose name is to be registered in the Commercial Register as a person authorized to act on behalf of the entrepreneur is required to submit residence permit for the Slovak Republic

FI: At least half of the founders of a limited company need to be resident either in Finland or in one of the other EEA (European Economic Area) countries. Company exemptions may, however, be granted.

HU: Commercial presence should take the form of limited liability company, jointstock company, branch or representative office. PL: The establishment by foreign service suppliers may only take the form of limited partnership, limited liability company or joint stock company





Real estate purchases: DK: Limitations on real estate purchase by nonresident physical and legal entities. Limitations on agricultural estate purchased by foreign physical and legal entities. EL: According to Law No 1892/89 permission from the Minister of Defense is needed for a citizen to acquire land in areas near borders. According to administrative practices permission is easily granted for direct investment. CY: Unbound. HU: Unbound for the acquisition of state owned property. LT: Unbound for the acquisition of land by juridical and natural persons. MT: Unbound for the acquisition of real property. Real estate purchases: AT: The acquisition, purchase as well as rent or lease of real estate by foreign natural persons and legal persons requires an authorisation by the competent regional authorities (Länder) which will consider whether important economic, social or cultural interests are affected or not. BG: Foreign natural and juridical persons (including through a branch) cannot acquire ownership of land. Bulgarian juridical persons with foreign participation cannot acquire ownership of agricultural land. Foreign juridical persons and foreign citizens with permanent residence abroad can acquire ownership of buildings and limited property rights in real estate subject to the permission of the Ministry of Finance. The permission requirement does not apply to persons who have made investments in Bulgaria.

LV: Unbound in relation to acquisition of land by juridical persons. Land lease not exceeding 99 years permitted. PL: Unbound in relation to acquisition of state-owned property, i.e. the regulations governing the privatization process (for mode 3). Foreign citizens with permanent residence abroad, foreign juridical persons and companies in which foreign participation ensures a majority in adopting decisions or blocks the adoption of decisions, can acquire real estate property rights in specific geographic regions designated by the Council of Ministers subject to permission.

RO: Natural persons not having Romanian citizenship and residence in Romania, as well as legal persons not having Romanian nationality and their headquarters in Romania, cannot acquire ownership over any kind of land plots, through inter vivos acts (for modes 3 and 4). HR: Unbound in relation to acquisition of real estate by services suppliers not established and incorporated in Croatia. Acquisition of real estate necessary for the supply of services by companies established and incorporated in Croatia as legal persons is allowed. Acquisition of real estate necessary for the supply of services by branches requires the approval of the Ministry of Justice. Unbound for the acquisition of agriculture land by foreign juridical and natural persons. IE: Prior written consent of the Land Commission is necessary for the acquisition of any interest in Irish land by domestic or foreign companies or foreign nationals. Where such land is for industrial use (other than agricultural industry), this requirement is waived subject to a certificate to this effect from the Minister for Enterprise and Employment. This law does not apply to land within the boundaries of cities and towns.

SI: Juridical persons, established in the Republic of Slovenia with foreign capital participation, may acquire real estate on the territory of the Republic of Slovenia. Branches * established in the Republic of Slovenia by foreign persons may only acquire real estate, except land, necessary for the conduct of the economic activities for which they are established. Ownership of real estate in the border areas of 10 km by companies in which majority of capital or voting rights belongs directly or indirectly to juridical persons or nationals of another Member is subject to special permission. SK: None except for land (for modes 3 and 4) CZ: Limitations on real estate acquisition by foreign natural and legal entities. Foreign entities may acquire real property through establishment of the Czech legal entities or participation in joint ventures. Acquisition of the land by foreign entities is subject to authorisation. HU: Unbound for the acquisition of real estate by foreign natural persons. LV: Unbound in relation to acquisition of land by juridical persons. Land lease not exceeding 99 years permitted. PL: Acquisition of real estate, direct and indirect, by foreigners and foreign legal persons requires permission SK: Limitations on real estate acquisition by foreign physical and legal entities. Foreign entities may acquire real property through establishment of Slovak legal entities or participation in joint ventures. Acquisition of the land by foreign entities is subject to authorisation (for modes 3 and 4).

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





Investments: FR: Foreign purchases exceeding 33,33 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 regulation: − after a period of one month following prior notification, authorisation is tacitly granted unless the Minister of Economic Affairs has, in exceptional circumstances, exercised its right to postpone the investment. FR: Foreign participation in newly privatised companies may be limited to a variable amount, determined by the government of France on a case by case basis, of the equity offered to the public. ES: Investment in Spain by foreign government and foreign public entities (which tends to imply, besides economic, also noneconomic interests to entity's part), directly or through companies or other entities controlled directly or indirectly by foreign governments, need prior authorisation by the government. Investments: BG: Foreign investments are registered with the Ministry of Finance for statistical and taxation purposes only. A foreign person or a company in which foreign participation ensures a majority in adopting decisions or blocks the adoption of decisions, directly or through other companies with foreign participation, is to obtain a permission for: (i) distribution of weapons, munitions or military equipment; (ii) banking or insurance activities, or participation in banking or insurance companies; (iii) prospecting, development or extraction of natural resources from the territorial sea, continental shelf or the exclusive economic zone; (iv) acquisition of participation which ensures a majority in adopting decisions or blocks the adoption of decisions in a company engaged in any of the activities specified in (i), (ii) and (iii) above.

PT: Foreign participation in newly privatised companies may be limited to a variable amount, determined by the Government of Portugal on a case by case basis, of the equity offered to the public. With respect to banking and insurance referred to in (ii) and (iv) the criteria for authorisation or permission are prudential and are consistent with the obligation of Articles XVI and XVII of the GATS.

IT: Exclusive rights may be granted or maintained to newlyprivatised companies. Voting rights in newly privatised companies may be restricted in some cases. For a period of five years, the acquisition of large equity stakes of companies operating in the fields of defence, transport services, telecommunications and energy may be subject to the approval of the Ministry of Treasury. FR: For establishing in certain commercial, industrial or artisanal activities, a specific authorisation is needed if the managing director is not holder of a permanent residence permit. CY: Entities with foreign participation must have paid up capital commensurate with their finance requirements and nonresidents 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 nonresidents in the entity's equity. In the case of branches of foreign companies, all capital for the initial investment must be provided from foreign sources. Borrowing from local sources is only permitted after the initial implementation of the project, for financing working capital requirements.

HU: Unbound for the acquisition of state-owned properties. LT: Investments in organising the lotteries are forbidden under the Law on Foreign Capital Investment.

MT: Companies with the participation of non-resident legal or natural persons are subject to the same capital requirement applicable to companies that are fully owned by residents as follows: private companies – Lm500 (with a minimum of 20 % as paid up capital); public companies – Lm20000 (with a minimum of 25 % paid up capital). The non-resident percentage of share of the equity is to be paid for with funds emanating from abroad. Companies with non-resident participation must apply for a permit from the Ministry of Finance to acquire premises under the appropriate legislation.





CY: The permission of the Central Bank is required for the participation of any nonresident 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, knowhow and new management techniques (d) Improvement either of the productive structure of the economy or of the quality of existing products and services (e) Complementary impact on existing units or activities (f) Viability of proposed project (g) Creation of new job opportunities for scientists, qualitative improvement and training of local staff

In exceptional cases, in which a proposed investment satisfies most of the economic needs test criteria to a large extent, permission for foreign participation exceeding 49 per cent may be granted. In the case of public companies, foreign equity participation is normally allowed to the extent of up to 30 per cent. In Mutual Funds the extent of allowable foreign ownership is 40 per cent. Corporate bodies have to be registered under the Companies Law. Same Law requires that a foreign company wishing to establish a place of business or an office in Cyprus must register it as a foreign branch. For the registration the prior approval of the Central Bank is required under the Exchange Control Law. Such approval is subject to the foreign investment policy applicable at the time with regard to the Corporate Body's proposed activities in Cyprus and the general investment criteria stipulated above. HU: Unbound for the acquisition of state-owned properties.

MT: The Companies Act (Cap.386) regulating the supply of services by nonresidents through the registration of a local company and the External Transactions Act (Cap. 233) which regulates the issue, acquisition, sale and redemption of securities not listed on the Malta Stock Exchange shall continue to apply.

PL: Authorisation of the establishment of a company with foreign equity is required in the case of:



establishment of company, purchase or acquiring of shares or stocks in an existing company; extending of the activity of the company when the scope of activity embraces at least one of the following areas: management of seaports and airports; dealing in real estate or acting as intermediary in real estate transactions;

supply to defence industry that is not covered by other licensing requirements; wholesale trade in imported consumer goods; provision of legal advisory services. establishment of a joint-venture company with a foreign equity in which the Polish party is a state legal person and is contributing nonpecuniary 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, authorisation is issued by the authorities indicated in sector specific commitments and according to conditions indicated in sector specific commitments. There are no limitations on establishment of a new business establishment ("greenfield" investments).

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





Exchange regime , , , : (1) (2) (3) (4) BG: Payments and transfers abroad require the authorisation of the Bulgarian National Bank when related to investments and state or state-guaranteed loans. Exchange regime (4) CY: Under the Exchange Control Law, nonresidents are not normally permitted to borrow from local sources

(1) (2) SK: In relation to current payments, limitation on acquisition of foreign exchange by resident nationals for personal purposes. In relation to capital payments, foreign exchange authorisation required for acceptance of financial credits from foreign subjects, direct capital investments abroad, acquisition of real estate abroad and purchase of foreign securities.

Services Relating to the Use of Nuclear Energy for Peaceful Purposes (1) (2) (3) (4) BG: Unbound for services relating to the exploration, extraction, and processing of fissionable and fusionable materials or the materials from which they are derived, as well as to the trade therewith, to the maintenance and repair of equipment and systems in nuclear energy production facilities, to the transportation of such materials and the refuse and waste matter of their processing, to the use of ionising radiation, and on all other services relating to the use of nuclear energy for peaceful purposes (incl. engineering and consulting services and services relating to software, etc.).

Privatisation (3) BG: Unbound for participation in privatisation through state external debt bonds and for services sectors and/or service suppliers not subject to privatisation under the annual privatisation programme. RO: Unbound Privatisation (3) BG: Unbound for participation in privatisation through investment vouchers or other preferential privatisation methods, where Bulgarian citizenship and permanent residence are required. RO: Unbound





(4) Unbound except for measures concerning the entry into and temporary stay within a Member State, without requiring compliance with an economic needs test , of the following categories of natural persons providing services (4) Unbound except for measures concerning the categories of natural persons referred to in the Market Access column. Community directives on mutual recognition of diplomas do not apply to nationals of third countries. Recognition of the diplomas which are required in order to practise regulated professional services by nonCommunity 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.

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

BG: The number of such transferees is not to exceed 10 per cent of the average annual number of the Bulgarian citizens employed by the respective Bulgarian juridical person (where less than 100 persons are employed, the number of intracorporate transferees may, subject to authorisation, exceed 10 per cent)

(a) Persons working in a senior position within a legal person, who primarily direct the management of the establishment, receiving general supervision or direction principally from the board of directors or stockholders of the business or their equivalent, including: directing the establishment or a department or subdivision of the establishment; Residency requirements AT: Managing directors of branches and legal persons have to be resident in Austria; natural persons responsible within a legal person or a branch for the observance of the Austrian Trade Act must be resident in Austria. MT: Immigration regulations under the Immigration Act (Cap 217) will regulate the issue of residency permits/documents.

supervising and controlling the work of other supervisory, professional or managerial employees; HR: The requirements of the Croatian legislation concerning the entry and temporary stay and work, including periods of stay, shall continue to apply.

having the authority personally to hire and fire or recommend hiring, firing or other personnel actions;

– BG: and who do not directly perform tasks concerning the actual supply of the services of the establishment.

RO: Natural persons serving in management jobs are those persons with relevant higher education who, within an organisation, have the task to manage this organisation or one of its departments or divisions.

(b) Persons working within a legal person who possess uncommon knowledge essential to the establishment's service, research equipment, techniques or management. In assessing such knowledge, account will be taken not only of knowledge specific to the establishment, but also of whether the person has a high level of qualification referring to a type of work or trade requiring specific technical knowledge, including membership of an accredited profession.





RO: Natural persons serving in expert jobs are those persons who have university degrees in the speciality of the position they occupy.

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

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

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

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

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

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

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





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

− The natural persons are engaged in the supply of a service on a temporary basis as employees of a legal person, who has no commercial presence in any Member State of the European Community.

− The legal person has obtained a service contract, for a period not exceeding 3 months from a final consumer in the Member State concerned, through an open tendering procedure or any other procedure which guarantees the bona fide character of the contract (e.g. advertisement of the availability of the contract) where this requirement exists or is introduced in the Member State pursuant to the laws, regulations and requirements of the Community or its Member States.

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

− The temporary entry and stay within the Member State concerned shall be for a period of not more than three months in any 12 months period (6 months in the case of EE; 24 months in the case of NL) or for the duration of the contract, whatever is less.

− The natural person must possess the necessary academic qualifications and professional experience as specified for the sector or activity concerned in the Member State where the service is supplied.

− The commitment relates only to the service activity which is the subject of the contract; it does not confer entitlement to exercise the professional title of the Member State concerned.

− The number of the persons covered by the service contract shall not be larger than necessary to fulfil the contract, as it may be decided by the laws, regulations and requirements of the Community and the Member State where the service is supplied.

− The service contract has to be obtained in one of the activities mentioned below and subject to the additional conditions mentioned in the subsector by the Member State concerned:

− Legal services − Accounting services − Auditing services − Taxation advisory services − Architectural services, urban planning and landscape architectural services

− Engineering services, integrated engineering services

− Medical, Dental and Midwives Services − Veterinary services − Services provided by Nurses, Physiotherapists and Paramedical Personnel − Computer and related services − Research and development services

− Advertising − Market research and opinion polling − Management consulting services

− Services related to management consulting − Technical testing and analysis services − Related scientific and consulting services

− Advisory and Consulting Services Relating to Agriculture, Hunting and Forestry

− Advisory and Consulting Services Relating to Fishing − Services Relating to Mining − Maintenance and repair of equipment − Photographic services − Convention services

− Translation services − Construction services − Site investigation work − Environmental Services − Higher education services − Adult education services − Travel agencies and tour operator services − Tourist Guide services − Entertainment services − News agency services

− Services related to the sale of equipment or to the assignment of a patent

II. SECTOR-SPECIFIC COMMITMENTS

1. BUSINESS SERVICES

A. Professional Services

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

BG: where the service supplier is a qualified lawyer (part of CPC 861) HR: Unbound for practising of Croatian law. EE: Unbound for CPC 861 other than CPC 86190 AT: Foreign legal advisors are required to be members of their national Bar Association; they may use their professional title only with reference to the place of registration in their home country. CY, MT: Unbound.

(2) CY, MT: Unbound (2) CY, MT: Unbound

(3) DE: Access subject to acceptance into a Bar Association according to the "Federal Lawyers Act" which requires establishment which is restricted to sole proprietorship or partnership only. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. FI: When practising legal services as a member of the General Bar Association, citizenship of one of the EEA (European Economic Area) countries is required (3) DK: Marketing of legal advice activities is restricted to law firms registered in Denmark. Only lawyers with a Danish licence to practise and law firms registered in Denmark may own shares in a Danish law firm. Only lawyers with a Danish licence to practise may sit on the board or be part of the management of a Danish law firm. AT, CY, MT, RO: Unbound CZ: Barristers and commercial lawyers in Czech law are required to be graduates of Czech universities FR: Host country law and international law (including EC law) are opened to the Members of the regulated legal and judicial profession.

AT, CY, MT, RO: Unbound. CZ: No limitation involving foreign law. For activities involving national law acceptance in the Czech Bar Association or in the Czech Chamber of Commercial Lawyers is required EE: None for CPC 86190. Unbound for CPC 861 other than CPC 86190.

EE: None for CPC 86190. For CPC 861 other than CPC 86190, commercial presence is restricted to sole proprietorships or to law firms with limited liability, in which cases permission is needed from the Bar Association (Advokatuur). According to the Bar Statute/Advokatuuri pohimäärus) only Estonian nationals are allowed to establish a lawyer's office. To get accepted into the Bar Association the following requirements should be met: (a) two years' work experience as an assistant to a barrister at law; (b) passing a relevant examination; (c) work for three years as a senior assistant. After that it is possible to pass a lawyer's exam (excellent knowledge of the Estonian law and excellent proficiency in the Estonian language are required). Notaries Public are persons performing a public service; they are appointed by the Ministry of Justice 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

HR: None for consultancy on home country, foreign and international law. Unbound for legal representation of parties before the Courts. In proceedings involving international elements, parties can be represented before arbitration courts – ad hoc courts by lawyers who are members of bar associations of other countries. HR: Representation of parties before courts can be practised only by the members of the Bar Council of Croatia (Croatian title "odvjetnici"). Citizenship requirement for membership in the Bar Council. Membership in the Bar Council of Croatia is not required for consultancy on home country, foreign and international law).

HU: Commercial presence should take the form of partnership with a Hungarian barrister (ügyvéd) or a barrister's office (ügyvédi iroda), or representative office LV: None for consultancy on home country and public international law. For CPC 861 other than consultancy on home country and public international law, licence issued by the Ministry of Justice and knowledge of Latvian language required. Licensed lawyer can provide all legal services, except representation in criminal proceedings.





Representation in criminal proceedings permitted only to sworn solicitors. Nationality requirement for sworn solicitors and sworn notaries. Sworn solicitors and sworn notaries have to be at least 25 years old, having knowledge of Latvian language, graduated from University of Latvia or from other university recognised as equal by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass examination in accordance with rules set up by Council of Sworn Solicitors. Sworn notaries have to pass examination in accordance with order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries.

PL: Establishment subject to authorisation. Nationality requirement

SI: Commercial presence is restricted to sole proprietorship or to a law firm with unlimited responsibility (partnership) only. Only lawyers with licence to practice may be partners. For activities involving national law acceptance into the Bar Association ("Odvetni{ka zbornica Slovenije") is required. Consent of the Bar Association is required for the establishment of any law firm. Conditions for acceptance into the Bar Association for lawyers who are not Slovenian nationals and have a licence to practice in another Member, have to have a certificate of knowledge of the Slovenian law and must be proficient in the Slovenian language. Notaries public are persons performing public services. Concession rights can be acquired by licence.

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

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





(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: AT, CY, MT, RO: Unbound FR: Legal advice activities and drafting of legal documents as a main activity and for the public, are reserved to the members of the regulated legal and judicial professions . These activities may also be exercised as a secondary activity to the principal activity by members of other regulated professions or by qualified persons. (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: DK: Marketing of legal advice activities is restricted to lawyers with a Danish license to practise. Requirement of a Danish legal examination in order to obtain a Danish licence to practise. AT: Foreign legal advisors are required to be members of their national Bar Association ; they may use their professional title only with reference to the place of registration in their home country.

AT: At the request of a consumer, legal advisors may temporarily move into the territory of Austria in order to supply a specific service.

FI: When practicing legal services as a member of the General Bar Association, citizenship of one of the EEA (European Economic Area) countries is required. SE: When supplying legal advice activity as "Advokat", practicing of the profession in cooperation with other persons than other "advokats" or in the form of a limited liability company (joint stock company) is not permitted, unless certain conditions are met. SE: When appearing under the title "Advokat" (lawyer, solicitor/barrister) membership in Swedish Bar Association is required. Swedish citizenship and residency are required for such membership. CY, MT, RO: Unbound

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 recognised as equal by the Faculty of Law, University of Latvia, and having practical experience. Sworn solicitors have to pass examination in accordance with rules set up by Council of Sworn Solicitors. Sworn notaries have to pass examination in accordance with order set up by the Minister of Justice in cooperation with the Council of Sworn Notaries. HR: Full admission to the Bar required for legal representation services, is subject to nationality condition (EU Member State citizenship).

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

(b) Accounting services (CPC 86212 other than "auditing services", 86213, 86219) (1) CY, FR, HU, IT, MT, RO, SI: Unbound (2) RO: Unbound (1) FR, IT, MT, RO, SI: Unbound AT: No representation before competent authorities (2) RO: Unbound

(3) DE: Provision through a "GmbH & CoKG" and "EWIV" is prohibited. FR: Provision through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. PT: Provision through professional establishment only. IT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. (3) DK: Foreign accountants may enter into partnerships with Danish authorised accountants after obtaining permission from the Danish Commerce and Companies Agency. RO: Unbound

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

CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons are permitted. No body corporate is allowed.

LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years of experience in auditing recognised by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation

SI: Commercial presence should take the form of a juridical person RO: Unbound

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

IT: Condition of residency for "RagionieriPeriti commerciali". DK: Residence requirement unless otherwise provided by the Danish Commerce and Companies Agency.

AT: at the request of a consumer, accountants may temporarily move into the territory of Austria in order to supply a specific service. However, as a rule natural persons supplying accounting services are required to have their professional center (commercial presence) in Austria. No representation before competent authorities.

LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: (a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; (b) having at least 3 years of experience in auditing recognised by the Latvian Association of Sworn Auditors; (c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation.

RO: Unbound SI: Limitations on natural persons employed by juridical persons only.

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

AT: examination before the Austrian professional body. The employer must be member of the relevant professional body in the home country where such body exists. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000.

DE: Unbound for activities reserved by law in the "Wirtschaftsprüfer".

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 of experience in auditing recognised by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation. SI: limitations on natural persons employed by juridical persons only

(b) Auditing services * (CPC 86211 and 86212 other than accounting services) (1) AT, BE, BG, CY, DE, DK, ES, FR, FI, HU, IT, IE, LU, LT, MT, NL, PT, RO, SE, SI, UK: Unbound LT: None except that auditor's report must be prepared in conjunction with an auditor accredited to practice in Lithuania. HR: None, except that auditing firms not established in Croatia should perform joint final audit with domestic firms according to the International Standards on Auditing. (2) BG, RO: Unbound (1) AT, BE, BG, DE, DK, ES, FR, FI, IT, IE, LU, LT, MT, NL, PT, RO, SE, SI, UK: Unbound LT: None except that auditor's report must be prepared in conjunction with an auditor accredited to practice in Lithuania. (2) BG, RO: Unbound

(3) BE: Provision through a "SA" and "Société en commandite" is prohibited. DE: Provision through a "GmbH & CoKG" and "EWIV" is prohibited. (3) DK: Foreign auditors may enter into partnerships with Danish State authorised accountants after obtaining permission from the Danish Commerce and Companies Agency.

FR: For statutory audits: provision through any company form except SNC, SCS and secondary offices. SE: Residency within the EEA (European Economic Area) and Swedish exam required BG, RO: Unbound

PT: Provision through professional association only. IE: Provision through partnership only.

IT: For access as "RagionieriPeriti commerciali" and "Dottori commerciali", access is restricted to natural persons only. Professional association (no incorporation) among natural persons permitted. FI: At least one of the auditors of a Finnish Liability company must be resident in one of the EEA (European Economic Area) countries or an authorised auditing company.

HR: None, except that auditing can be performed only by legal persons. Natural persons can become legal persons through registration with a commercial court.

SE: Only auditors approved in the EEA may perform legal auditing services in certain legal entities, i.a. in all limited companies. Only such persons may be share-owners or form partnership in companies which practice qualified auditing (for official purpose). EEA exam, work experience and residency are required for approval.

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

CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons is permitted. No body corporate is allowed. CZ: 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 national.

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 of experience in auditing recognised by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent 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.

PL: Nationality requirement. Foreign auditors might practice after confirmation of their qualifications. SI: Commercial presence should take the form of a juridical person. The share of foreign persons in auditing companies may not exceed 49 per cent of the equity. Provision through auditing companies only SK: Auditing may be provided by natural or juridical persons registered in the auditors list of the Chamber of Auditors. In case of juridical persons at least 60 per cent of capital share or voting rights are reserved to Slovak nationals BG, RO: Unbound

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, RO: Unbound DK: Residence condition, unless otherwise provided by the Danish Commerce and Companies Agency. (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, RO: Unbound DK: Residence requirement.

ES: Residency requirement EL: Conditions of nationality for statutory auditors. IT, PT: Residence requirement for individual auditors.

ES: Audit companies: Administrators, directors and partners of companies other than those covered by the 8th EEC directive on company law, must fulfil a residency condition. SE: Residency within the EEA (European Economic Area) and Swedish exam required . SI: Unbound except as indicated in the Market Access column

IT: Residency requirement for "Ragionieri-Periti commerciali". Audit companies: administrators and auditors in "società di revisions" other than those covered by the 8th EEC directive on company law, must fulfil a residency condition.

FI: At least one of the auditors of a Finnish Liability company must be resident in one of the EEA (European Economic Area) countries or an authorised auditing company.

SE: Only auditors approved in EEA may perform legal auditing services in certain legal entities, i.a. in all limited companies. Only such persons may be share-owners or form partnership in companies which practice qualified auditing (for official purpose).

LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: (a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; (b) having at least 3 years of experience in auditing recognised by the Latvian Association of Sworn Auditors; (c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; (d) having excellent reputation.

PL: Nationality requirement. Foreign auditors might practice after confirmation of their qualifications.

SI: Limitations on natural persons employed by juridical persons only. HR: Only certified auditors holding a licence formally recognised by the Croatian Chamber of Auditors can provide auditing services.

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

HR: Only certified auditors holding a licence formally recognised by the Croatian Chamber of Auditors can provide auditing services.

(b) Bookkeeping services (CPC 86220) BG: excluding tax returns (1) CY, FR, HU, IT, MT, RO, SI: Unbound (2) RO: Unbound (1) FR, IT, MT, RO, SI: Unbound AT: No representation before competent authorities (2) RO: Unbound

(3) FR: Provision through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. IT: Access for natural persons only. Professional association (no incorporation) among natural persons permitted. AT: Foreign bookkeepers' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body. (3) RO: Unbound

CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section(, as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons is permitted. No body corporate is allowed.

LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years of experience in auditing recognised by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation.

SI: Commercial presence should take the form of a juridical person. RO: Unbound

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: FR: nonEC 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. (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: IT: Residence requirement for "RagionieriPeriti commerciali". PT: Residence requirement. RO: Unbound

IT: Condition of residency for "RagionieriPeriti commerciali". AT: At the request of a consumer, bookkeepers may temporarily move into the territory of Austria in order to supply a specific service; however, as a rule natural persons supplying bookkeepers services are required to have their professional centre (commercial presence) in Austria.

LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: a) having a high school degree in economics or in other specialities, if an examination on basic economics is passed; b) having at least 3 years of experience in auditing recognised by the Latvian Association of Sworn Auditors; c) which have passed qualification examination and acquired licence of sworn auditor in accordance with requirements of Latvian Association of Sworn Auditors; d) having excellent reputation. RO: Unbound SI: Limitations on natural persons employed by juridical persons only.

Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: AT, BE, DE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' experience in the sector. AT: examination before the Austrian professional body. The employer must be member of the relevant professional body in the home country where such body exists. Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE as indicated in the horizontal section under (iii)

BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. DE: Unbound for activities reserved by law in the "Wirtschaftsprüfer".

(c) Taxation Advisory Services (CPC 863 excluding representation in Court/tribunals) (1) FR: Unbound for the drafting of legal documents. CY: Tax agents must be duly authorised by the Minister of Finance. Authorisation is subject to an economic needs test. BG, RO: Unbound (2) BG, RO: Unbound (1) FR: Unbound for the drafting of legal documents. AT: No representation before competent authorities. BG, RO: Unbound (2) BG, RO: Unbound

(3) IT: Access for natural persons only. Professional association (no incorporation) among natural persons permitted. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. AT: Foreign tax advisors' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body. (3) BG, RO: Unbound

CY: Access is restricted to natural persons who have obtained authorisation from the Minister of Finance. Authorisation is subject to economic needs test. The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they apply to this subsector, always taking into consideration the employment situation in the subsector. Professional associations (partnerships) among natural persons 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. BG, RO: Unbound

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: FR: Legal advice activities and drafting of legal documents as a main activity and for the public, are reserved to the members of the regulated legal and judicial professions . These activities may also be exercised as a secondary activity to the principal activity by members of other regulated professions or by qualified persons. IT: Condition of residency for "RagionieriPeriti commerciali". AT: At the request of a consumer tax advisors may temporarily move into the territory of Austria in order to supply a specific service; however, as a rule natural persons supplying taxation services are required to have their professional centre (commercial presence) in Austria. HU: Permanent residency requirement (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG, RO: Unbound IT, PT: Residence requirement

BG, RO: Unbound

HR: Residency requirement and five-year working experience in application of taxation or accounting legislation and a university diploma in economics or law recognised in the Republic of Croatia.

Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: AT, BE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' experience in the sector. AT: Examination before the Austrian professional body. The employer must be member of the relevant professional body in the home country where such body exists. Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii)

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. HR: Residency requirement and five-year working experience in application of taxation or accounting legislation and a university diploma in economics or law recognised in the Republic of Croatia.

(d) Architectural Services (CPC 8671) (1) BE, CY, EL, IT, MT, PT, PL, SI: Unbound. BG: None, except for the conditions specified in (4) below. HR: Natural and legal persons may supply services upon approval of the Croatian Chamber of Architects. A design or project elaborated abroad must be recognised (validated) by an authorized natural or legal person in Croatia with regard to its compliance with Croatian Law. (1) BE, CY, EL, IT, MT, PT, PL: Unbound. DE: Application of the national rules on fees and emoluments for all services which are performed from abroad. AT: None for pure planning services

(2) BG: None, except for the conditions specified in 4) below. (3) BG: Foreign persons are to provide the services only in partnership with, or as subcontractors of, local service suppliers where the project is of national or regional significance. This does not apply to projects which have been put up for international auction won by foreign service suppliers. (2) None (3) None

Accreditation requirement: the main scope of the foreign person's activity to be the relevant services; experience in the field of construction; projects performed during the last two years; staff and technical capacity; bank references from a first rank foreign bank. Services must be supplied through employees under the conditions specified in 4) below. ES: Access is restricted to natural persons.

FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only.

IT, PT: Access is restricted to natural persons. Professional associations. (no incorporation) among natural persons permitted. CZ: Authorisation by the Czech Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered.

HR: Natural and legal persons may supply services upon approval of the Croatian Chamber of Architects. A design or project elaborated abroad must be recognised (validated) by an authorized natural or legal person in Croatia with regard to its compliance with Croatian Law.

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: Authorisation by the Slovak Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered.

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG: Access is limited to natural persons subject to recognition of their technical qualification and accreditation by a professional chamber in the Republic of Bulgaria. Accreditation is subject to following criteria: recognised technical qualification in Bulgaria; experience in the field of construction; projects performed during the last two years; staff and technical capacity. EL: Condition of nationality. (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BE, DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements or for BE, with special authorisation by Royal Decree. IT: Residence requirement. RO: Unbound for (ii)

HU: Permanent residency requirement HR: Residency requirement RO: Unbound for (ii)

Unbound except for BE, DE, DK, ES, EE, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector. EE: A university degree and five years of working experience in a related field. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. ES: Academic and professional qualifications recognised by the national authorities and licence delivered by the Professional Association. Unbound for CPC 86713, 86714, 86719. HR: Residency requirement Unbound except for BE, DE, DK, ES, EE, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following conditions: DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements. DE: Application of the national rules on fees and emoluments for all services which are performed from abroad.

(e) Engineering services (All Member States except RO: CPC 8672. RO: only Advisory and consultative engineering services (CPC 86721) and Engineering design services for mechanical and electrical installations for buildings (CPC 86723)) (1) CY, EL, IT, MT, PT: Unbound. BG: None, except for the conditions specified in 4) below. HR: Natural and legal persons may supply these services upon approval of the Croatian Chamber of Engineers. A design or project elaborated abroad must be recognised (validated) by an authorized natural or legal person in Croatia with regard to its compliance with Croatian Law. (2) BG: None, except for the conditions specified in 4) below. (3) BG: Foreign persons are to provide the services only in partnership with, or as subcontractors of, local service suppliers where the project is of national or regional significance. (1) CY, EL, IT, MT, PT: Unbound. AT: None for pure planning services SI: None for pure planning services; the submission of plans for approval by the competent authorities requires cooperation with an established supplier of planning services. (2) None (3) None (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations: IT, PT: Residency requirements RO: Unbound for (ii)

This does not apply to projects which have been put up for international auction won by foreign service suppliers. Accreditation requirement: the main scope of the foreign person's activity to be the relevant services; experience in the field of construction; projects performed during the last two years; staff and technical capacity; bank references from a first rank foreign bank. Services must be supplied through employees under the conditions specified in 4) below. HR: Natural and legal persons may supply these services upon approval of the Croatian Chamber of Engineers. A design or project elaborated abroad must be recognised (validated) by an authorized natural or legal person in Croatia with regard to its compliance with Croatian Law.

ES: Access is restricted to natural persons. IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. CZ: Authorisation by the Czech Chamber of Authorised Engineers is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide engineering services only by authorised engineers. Condition of nationality and residence. SK: Authorisation by the Slovak Chamber of Authorised Engineers is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide engineering services only by authorised engineers. Condition of nationality and residence.

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG: Access is limited to natural persons subject to recognition of their technical qualification and accreditation by a professional chamber in the Republic of Bulgaria. Accreditation is subject to following criteria: recognised technical qualification in Bulgaria; experience in the field of construction; projects performed during the last two years; staff and technical capacity. HR: Residency requirement RO: Unbound for (ii)

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

(f) Integrated Engineering Services (CPC 8673) (1) CY, EL, IT, MT, PT, RO: Unbound. BG: None, except for the conditions specified in (4) below. (2) BG: None, except for the conditions specified in (4) below. RO: Unbound (3) BG: Foreign persons are to provide the services only in partnership with, or as subcontractors of, local service suppliers where the project is of national or regional significance. This does not apply to projects which have been put up for international auction won by foreign service suppliers. (1) CY, EL, IT, MT, PT, RO: Unbound. AT: None for pure planning services SI: None for pure planning services; the submission of plans for approval by the competent authorities requires cooperation with an established supplier of planning services. (2) RO: Unbound (3) RO: Unbound (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations:. IT, PT: Residency requirements RO: Unbound

Accreditation requirement: the main scope of the foreign person's activity to be the relevant services; experience in the field of construction; projects performed during the last two years; staff and technical capacity; bank references from a first rank foreign bank. Services must be supplied through employees under the conditions specified in 4) below.

ES: Access is restricted to natural persons. IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted.

SK: Authorisation by the Slovak Chamber of Authorised Engineers is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide engineering services only by authorised engineers. Condition of citizenship and residence is required. RO: Unbound.

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:

BG: Access is limited to natural persons subject to recognition of their technical qualification and accreditation by a professional chamber in the Republic of Bulgaria. Accreditation is subject to following criteria: recognised technical qualification in Bulgaria; experience in the field of construction; projects performed during the last two years; staff and technical capacity. HR: Residency requirement RO: Unbound.

Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations: Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii).

BE, DE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector.

EE: Unbound except for professionals where: university degree and five years of working experience in a related field. HR: Residency requirement UK: Compliance with an economic needs test is required.

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

(2) BG: Unbound HU, RO: Unbound for Landscape Architectural Services (2) BG: Unbound HU,RO: Unbound for Landscape Architectural Services

(3) BG: Unbound IT, PT: Access is restricted to natural persons. Professional association (no incorporation) among natural persons permitted. CZ: Authorisation by the Czech Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered HR: Natural and legal persons may supply services upon approval of the Croatian Chamber of Architects. A design or project elaborated abroad must be recognised (validated) by an authorized natural or legal person in Croatia with regard to its compliance with Croatian Law. (3) BG: Unbound HU, RO: Unbound for Landscape Architectural Services

HU, RO: Unbound for Landscape Architectural Services

LV: None for Urban Planning Services. For Landscape Architectural Services, practice of 3 years in Latvia in the field of projecting and university degree required to receive the licence enabling to engage in business activity with full range of legal responsibility and rights to sign a project.

SK: Authorisation by the Slovak Chamber of Architects is required. Authorisation by analogous foreign institutions may be recognised. Natural and juridical persons may provide architectural services only by authorised architects. Condition of nationality and residence is required, however exceptions might be considered.

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG: Unbound PT: Condition of nationality. HU: Permanent residency requirement for Urban Planning Services. Unbound for Landscape Architectural Services. RO: Unbound for Landscape Architectural Services. Unbound for (ii). (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: BG: Unbound BE, DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements or, for BE, with special authorisation by Royal Decree. IT: Residence requirement. HU: Unbound for Landscape Architectural Services.

HR: Residency requirement for urban planning RO: Unbound for Landscape Architectural Services. Unbound for (ii).

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

(h) Medical, Dental and Midwives Services (CPC 9312, 93191 *) (1) All Member States except CZ, HR, HU, LV, LT, PL, SE, SI: Unbound PL, SE: None CZ, HU, LV, LT, SI: Unbound for midwives services. HR: Unbound, except for telemedicine (2) CY, FI, MT, RO: Unbound. BG, CZ, EE, HU, SI, SK: Unbound for Midwives Services (1) All Member States except CZ, HR, HU, LV, LT, PL, SE, SI: Unbound CZ, HU, LV, LT, SI: Unbound for midwives services. HR: Unbound, except for telemedicine PL, SE: None (2) BG, CY, FI, MT, RO: Unbound. CZ, EE, HU, SI, SK: Unbound for Midwives Services

(3) AT: Unbound for medical and dental services; for midwives: access restricted to natural persons only. BG: Unbound for Midwives Services. For Medical and Dental Services: access is granted only to foreign natural persons and exclusively for the conduct of private professional practice. (3) AT: Unbound for medical and dental services BG: Unbound for Midwives Services. For Medical and Dental Services: none, except for a requirement for mandatory knowledge of the Bulgarian language confirmed through relevant examination. CY, EE, FI, MT, RO: Unbound

Establishment of such suppliers is subject to conditions of permanent residence, official recognition of their education and professional qualification for the provision of the specific medical or dental services, including requirements related to professional experience. Registration and authorisation based on economic needs test and consent by a professional organisation. DE: Access restricted to natural persons only. Economic needs test for medical doctors and dentists who are authorised to treat members of public insurance schemes. The criterion is shortage of doctors and dentists in the given region. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. 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. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. LT: Must communicate in Lithuanian language (refers to persons employed by a company).

CY, EE, MT, RO: Unbound CZ, SK: Access to medical and dental services is restricted to natural persons only. Authorisation by the Ministry of Health required for foreign natural persons. Unbound for Midwives Services. ES: Access restricted to natural persons only. HU: Unbound for Midwives Services IT, PT: Access is restricted to natural persons only. Professional association (no incorporation) among natural persons permitted. IE: Access through partnership or natural persons only. SE: Needs test applied to decide the number of private practices to be subsidised though the public insurance scheme.

UK: Establishment for doctors under the National Health Service is subject to medical manpower planning. FR: Provision through SEL (anonyme, à responsabilité limitée ou en commandite par actions) or SCP only. LV: None for midwives services. For medical and dental services, nationality requirement. Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs for medical doctors and dentists in a given region LT: For medical and dental services none, except supply of service is subject to authorisation which is based on a health services plan established in function of needs, taking into account the population and already existing medical and dental services. For midwives services, access limited to sole proprietorship only and economic needs test may be applied.

PL: Nationality requirement. Practice of medical profession by foreigners requires the permission except for midwives. SI: Membership of Doctors Association r required. Conditions for acceptance into Doctors Association for doctors who are not Slovenian nationals is licence to practice in an another Member and have a good command of the Slovenian language . Unbound for Midwives services.

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: AT: Unbound except for midwives DK: Limited authorisation to fulfil a specific function can be given for maximum 18 months. BG, CY, FI, MT, RO: Unbound. PT: Condition of nationality. (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: AT: Unbound for doctors and dentists. DK: Residence requirement in order to obtain necessary individual authorisation from the National Board of Health. BG, CY, FI, MT, RO: Unbound.

FR: Condition of nationality. However, access is possible within annually established quotas. DE: Condition of nationality for doctors and dentists which can be waived on an exceptional basis in cases of public health interest. CZ, EE, HU, SI, SK: Unbound for Midwives Services. LV: For medical and dental services, nationality requirement. Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs for medical doctors and dentists in a given region. For midwives services, access restricted to natural persons only. Economic needs determined by the total number of midwives in the given region, authorised by local health authorities. PL: Nationality requirement. Practice of medical profession by foreigners requires the permission except for midwives. IT: Residence requirement. CZ, SK: Condition of residence for medical and dental services. Unbound for midwives services. Unbound for midwives services. EE, HU, SI: Unbound for Midwives Services. LV, PL: Foreign medical doctors have limited election rights within the professional chambers. LT: Foreigners must pass additional qualification exam. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber.

HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii).

Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii) and subject to the above conditions and the following specific limitations: BE, DE, DK, ES: University degree and professional qualifications and three years' professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. DE: Condition of nationality for doctors and dentists which can be waived on an exceptional basis in cases of public health interest. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber.

(i) Veterinary services (CPC 932) (1) All Member States except FI, HR, LU, LT, PL, SE, UK: Unbound. FI, HR, LU, LT, PL, SE: None. UK: unbound except for veterinary laboratory and technical services supplied to veterinary surgeons, general advice, guidance and information e.g.: nutritional, behavioural and pet-care. (2) CY, EE, HU, MT, RO, SI: Unbound. (1) All Member States except FI, HR, LU, LT, PL, SE, UK: Unbound. FI, HR, LU, LT, PL, SE: None. UK: unbound except for veterinary laboratory and technical services supplied to veterinary surgeons, general advice, guidance and information e.g.: nutritional, behavioural and pet-care. (2) BG, CY, EE, HU, MT, RO, SI: Unbound.

(3) AT, CY, EE, HU, MT, RO, SI: Unbound. (3) AT, CY, EE, HU, MT, RO, SI: Unbound

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

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

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations:

CZ, DE, FR, HR, EL, PT, SK: Condition of nationality. PL: Nationality requirement. Foreign persons may apply for permission to practice. AT, BG, CY, EE, HU, MT, RO, SI: Unbound. IT, CZ, SK: Residence requirement. LT: Foreigners must pass additional qualification exam.

AT, BG, CY, EE, HU, MT, RO, SI: Unbound.

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

(j) Services provided by Nurses, Physiotherapists and Paramedical Personnel (CPC 93191 *, except for AT where the following activities of CPC 9319 are covered: nurses, physiotherapists, occupational therapists, logotherapists, dieticians and nutricians, psychologists and psychotherapists and for HR: excluding ergo therapy, homeopathy and acupuncture) (1) Unbound except for FI, HR, LU, PL and SE: None. HR: Unbound, except for telemedicine (2) BG, CY, CZ, EE, HU, MT, RO, SI, SK: Unbound. (3) BG, CY, CZ, EE, HU, MT, RO, SI, SK: Unbound. ES, PT: Nurses – access restricted to natural persons. IT: Nurses – access restricted to natural persons. Professional associations (no incorporation) among natural persons permitted. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. FR: Provision through a SEL (anonyme, à responsabilité limitée, ou en commandite par actions) or SCP only. AT: Access restricted to natural persons only except for psychologists and psychotherapists: none. (1) Unbound except for FI, HR,LU, PL and SE: None. HR: Unbound, except for telemedicine. (2) BG, CY, CZ, EE, HU, MT, RO, SI, SK: Unbound. (3) BG, CY, CZ, EE, HU, MT, RO, SI, SK: Unbound. LT: None except as under market access. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber.

SE: Needs test applied to decide the number of private practices to be subsidised through the public insurance scheme. LT: Access limited to sole proprietorship only. Economic needs test may be applied. PL: Nationality requirement.

(4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: DK: Limited authorisation to fulfil a specific function can be given for maximum 18 months. PT: Condition of nationality. IT: Subject to economic needs test: decision is subject to regional vacancies and shortages. (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: DK: Residence requirement in order to obtain necessary individual authorisation from the National Board of Health. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. BG, CY, CZ, EE, HU, MT, RO, SI, SK: Unbound.

AT: natural persons, except nurses, psychologists and psychotherapists may establish a professional practice in Austria provided that the person concerned has practised the profession in question at least three years preceding the setting up of the professional practice in Austria. LV: access restricted to natural persons only. Economic needs determined by the total number of nurses in the given region, authorised by local health authorities PL: Nationality requirement in the case of midwives and nurses.

BG, CY, CZ, EE, HU, MT, RO, SI, SK: Unbound HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii).

Unbound except for BE, DE, DK, ES, as indicated in the horizontal section under (iii) and subject to the above conditions and the following specific limitations: BE, DE, DK, ES: University degree or equivalent technical qualification demonstrating knowledge, professional qualifications and three years' professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber.

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

(3) AT, BG, CY, CZ, EE, FI, HU, LV, LT, MT, PL, RO, SE, SI, SK: Unbound. DE, DK, ES, EL, IT , LU, NL, PT: Access restricted to natural persons only. BE, DK, ES, FR, EL, IT, LU, PT,: Degree of pharmacist required. BE, DE, DK, ES, FR, HR, IT, IE, PT: Economic needs test applied. (3) AT, BG, CY, CZ, EE, FI, HU, LT, MT, PL, RO, SE, SI, SK: Unbound.

FR: On a national treatment basis access through a SEL (anonyme, à responsabilité limitée ou en commandite par actions) SNC and SARL only.

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

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

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

B. Computer and Related Services

(a) Consultancy Services related to the Installation of Computer Hardware (CPC 841) (b) Software Implementation Services (CPC 842) (c) Data Processing Services (CPC 843) (d) Data Base Services(CPC 844) Maintenance and Repair (CPC 845) (1) None (2) None (3) None (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: RO: Unbound for (ii) (1) None (2) None (3) None (4) Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following specific limitations: RO: Unbound for (ii)

(e) Other Computer Services (All Member States except BG: CPC 849. BG: only Data preparation services (CPC 8491)) Unbound except for BE, DE, DK, ES, EL, IT, LU, NL, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations: IT, NL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts and field engineers where: university degree and three years' professional experience in the sector. BE, DE, DK, ES: University degree or equivalent technical qualification demonstrating knowledge, and three years professional experience in the sector. SE: University degree and three years professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. IT: Compliance with an economic needs test is required. Unbound except for BE, DE, DK, ES, EL, IT, LU, NL, SE where: as indicated in the horizontal section under (iii)

EL: Unbound, except for computer scientists, systems analysts, programmers, software document analysts where: university degree and five years' professional experience in the sector.

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

Unbound except for BE, DE, DK, ES and FR where concerning the temporary entry of researchers as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES, SE: University degree or equivalent technical qualification demonstrating knowledge, and three years professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. FR: − The researchers are in possession of an employment contract from a research body. – The work permit is delivered for a period not exceeding nine months renewable for the duration of the contract. – Compliance with an economic needs test is required. Unbound except for BE, DE, DK, ES and FR where concerning the temporary entry of researchers as indicated in the horizontal section under (iii)

– The research body must pay a tax to the International Migration Office.

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

(b) R & D Services on Social Sciences and Humanities (CPC 852) (1) RO: Unbound (2) RO: Unbound (3) IT: Access to the profession of psychologist is restricted to natural persons only. Professional association (no incorporation) among natural persons is permitted. PT: Access to the profession of psychologist is restricted to natural persons only. RO: Unbound (1) RO: Unbound (2) RO: Unbound (3) RO: Unbound

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

Unbound except for BE, DE, DK, ES, FR and LU where concerning the temporary entry of researchers as indicated in the horizontal section under (iii) and subject to the following specific limitations: BE, DE, DK, ES: University degree or equivalent technical qualification demonstrating knowledge, and three years professional experience in the sector. BE: Economic Needs Test is required if the gross annual salary of the natural person is below the threshold of EUR 30 000. Unbound except for BE, DE, DK, ES, FR and LU where concerning the temporary entry of researchers as indicated in the horizontal section under (iii)

FR: − The researchers are in possession of an employment contract from a research body. − The work permit is delivered for a period not exceeding nine months renewable for the duration of the contract. − Compliance with an economic needs test is required. − The research body must pay a tax to the International Migration Office.

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

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