COMMISSION STAFF WORKING DOCUMENT Accompanying the document Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions on taking stock of and updating the reform recommendations for regulation in professional services of 2017
Date: 2021-07-09
Institutions: Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs, European Commission
Subjects: access to a profession, accountant, civil engineering, lawyer, liberal profession, professional qualifications, provision of services, real estate business, tourist guide, town-planning profession

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 9.7.2021  SWD(2021) 185 final  COMMISSION STAFF WORKING DOCUMENT Accompanying the document Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions  on taking stock of and updating the reform recommendations for regulation in professional services of 2017 {COM(2021) 385 final}  
 
 
 
 
COMMISSION STAFF WORKING DOCUMENT 
Accompanying the document 

Communication from the Commission to the European Parliament, the Council, the 
European Economic and Social Committee and the Committee of the Regions 

on taking stock of and updating the reform recommendations for regulation in 
professional services of 2017 

1 

 
 
 
 
 
 
 
Detailed information 
on the assessment of regulation in professional services 

Table of Contents 

I. 

Introduction ........................................................................................................................ 3 

II.   Economic background ........................................................................................................ 4 

II.1.  Economic importance of professional services and choice of professions for the 
assessment .............................................................................................................................. 4 

II.2.  Prevalence of professional services regulation ........................................................... 5 

II.3.  Selected services market performance and the impacts of regulatory constraints ...... 6 

III.   Summary of professional regulation per Member State ............................................... 11 

IV.   Methodology used for the construction of the restrictiveness indicator ..................... 215 

IV.1. Overview ................................................................................................................... 216 

IV.2. Data sources – Thorough review of national legislation validated by national 
authorities ........................................................................................................................... 217 

IV.3. Professional activities under review ......................................................................... 218 

IV.4. Regulatory requirements analysed ............................................................................ 220 

IV.5. Quantification of regulation – Scoring system ......................................................... 225 

IV.6. Comparability with the OECD PMR indicators for professional services ............... 227 

2 

 
 
 
 
 
 
I. 

Introduction 

Four  years  have  passed  since  the  Commission  put  forward  its  reform  recommendations  for 
regulation in professional services to help Member States identify opportunities for reforming 
unnecessary or disproportionate restrictions1. Now seems to be an appropriate time to, firstly, 
evaluate whether and how Member States have used this guidance, and, secondly, to provide 
updated recommendations based on this assessment.  

The  Commission  already  announced  its  intention  to  update  the  recommendations  in  its 
enforcement  action  plan  of  March  20202. The  COVID-19  pandemic  has  only  increased  the 
urgency of boosting the EU economy by, among other measures, ensuring that the regulatory 
framework  in  which  this  economy  operates  is  not  more  restrictive  than  what  is  really 
necessary to ensure the protection of genuine public interests.  

Professional services are typically among the most highly regulated sectors of our economy. 
Nonetheless, the type and level of regulation differs greatly between Member States. While 
regulatory diversity can be the result of tailor-made responses to local differences, it can also 
be  a  sign  of  solutions  from  the  past  that  have  never  been  thoroughly  reassessed  based  on 
today’s reality. To ensure that any future professional regulation does pass this quality test, 
the  European  legislator  adopted  the  Proportionality  Test  Directive,  which  requires  Member 
States to thoroughly assess the proportionality of new national professional regulation before 
its  adoption 3 .  For  all  existing  regulation,  the  updated  recommendations  set  out  in  the 
Communication aim to once again point Member States towards those areas where regulatory 
reform could be most beneficial. 

This  staff  working  document  provides  the  necessary  background  information  for  the 
recommendations made in the Communication.  

It  first  sets  out  the  economic  background  by  highlighting  the  economic  importance  of 
professional  services,  in  particular,  the  ones  chosen  for  the  assessment,  prevalence  of 
professional regulation, and impacts of regulation on market performance (II). 

The  next  section  gives  a  detailed  description  of  the  regulatory  situation  for  the  selected 
professions in each Member State (III). 

Part  IV  provides  a  detailed  explanation  of  the  methodology  used  for  the  restrictiveness 
indicator. 

1 COM(2016) 820. 
2 Long term action plan for better implementation and enforcement of single market rules, COM(2020) 94 final. 
3 Directive 2018/958/EU. 

3 

 
 
 
 
                                                           
II.   Economic background  

II.1.  Economic 
professions for the assessment 

importance  of  professional  services  and  choice  of 

The role of professional services in the EU economy cannot be underestimated. Services play 
a  major  part  in  the  economy  not  only  by  directly  contributing  to  value  added  and 
employment, but also through the value chain interactions. They play an increasing role in the 
production  of  goods  in  the  context  of  what  has  been  termed  as  ‘servicification’  of  the 
economy (i.e. the rising indirect contribution of services into the production of goods, either 
as  inputs  and  activities within  firms,  or  as  outputs  bundled  with  goods).  Dynamic,  resilient 
and  well-functioning  services  markets  can  therefore  provide  a  strong  basis  for  the 
performance of the rest of the economy. 

Business services, many of which are regulated professional services, contribute around 13% 
to  EU  gross  value  added  and  almost  14%  to  EU  employment.  In  addition  to  their  direct 
contribution,  they  provide  important  inputs  to  the  rest  of  the  economy,  including 
manufacturing,  both  domestic  and  cross-border.  Being  mostly  defined  as  knowledge-
intensive, these services contribute significantly to innovation and research activities. 

As  in  the  2017  reform  recommendations,  the  Communication  and  this  staff  working 
document  focus  on  a  number  of  economically  important  groups  of  professions,  namely 
architects, civil engineers, accountants/tax advisers, lawyers, patent agents, real estate agents 
and  tourist  guides.  These  groups  of  professions  were  selected  because  of  their  economic 
importance,  their  role  in  the  innovation  activities  and  their  vital  contribution  to  economic 
ecosystems,  as  well  as  the  potential  gains  from  reforming  the  regulatory  framework 
surrounding  them.  They  belong  to  four  key  broader  economic  sectors:  business  services, 
construction, real estate and tourism. 

For  example,  architectural  and  engineering  sectors  directly  account  for  1.4%  of  total 
employment and 1% of gross value added in the EU. Their indirect contribution in terms of 
the key inputs to other economic sectors is even greater (for instance, around 5% of all inputs 
in construction come from these two sectors; they are crucial for the construction processes). 
Over 50% of European companies in the architectural and engineering sector are considered 
‘innovative  enterprises’.  Legal  and  accounting  sectors  together  contribute  3%  to  EU 
employment  and  the  same  percentage  to  EU  gross  value  added,  and  also  provide  vital 
services to other economic sectors.  

As regards tourist guides, a profession still regulated in two thirds of Member States, tourism 
is one of the major economic activities in the EU with wide-ranging impacts on the rest of the 
economy, as well as on society and culture. Patent agents were chosen because of their vital 
role  in  innovation  and  development,  for  which  intellectual  property  rights  (IPRs)  such  as 
patents,  trademarks  and  industrial  designs  are  indispensable  tools  in  many  industries.  Real 
estate activities form a major part of the economy as a whole and play an important role in 
most economic activities, with impacts on businesses and the broader public. 

4 

 
 
 
 
II.2.  Prevalence of professional services regulation 

Based on an EU-wide survey, around 22 % of the European labour force, or over 47 million 
citizens, are directly affected by professional regulation4.  

Indeed,  many  of  the  services  professions  are  traditionally  highly  regulated.  In  market 
economies, regulation can be justified when it intends to correct market failures, caused, for 
instance,  by  the  presence  of  significant  ‘externalities’5 or  strong  information  asymmetries. 
Such  corrections  should  ideally  be  achieved  with  the  least  restrictive  means  and  at  a 
minimum  possible cost  for market  participants.  At the same time, regulatory restrictiveness 
can often be pushed above the necessary minimum, for example by the vested interests of the 
relevant professional groups.  

Analysis  of  regulatory  restrictiveness  for  the  economically  important  professions  in  focus 
shows significant remaining barriers to  entering and practising these professions, as well as 
wide  differences  in  regulatory  approaches  between  Member  States.  Such  restrictions  span 
different  aspects  of  access  to  and  exercise  of  professional  services,  ranging  from  reserved 
activities  and  protection  of  professional  title  to  legal  form,  shareholding  or  insurance 
requirements.  While the impacts  of some of the specific restriction may  seem  insignificant, 
the cumulative  restrictive  effects  of such  requirements  on the professional  services markets 
can  be  substantial.  A  recent  report  ‘Business  Journey  on  the  Single  Market:  Practical 
Obstacles  and  Barriers’  places  access  to  and  exercise  of  regulated  professions  among  the 
strong and persisting obstacles for businesses in the single market6. 

At  present,  according  to  the  information  provided  by  the  Member  States  in  the  regulated 
professions  database,  there  are  almost  6  000  regulated  professions  across  the  EU 7 .  As 
highlighted by Chart 1, around 40% of that total is accounted for by professionals in health 
and  social  services,  followed  by  business  services  (around  14%),  transport  (10%),  public 
services and education (9%) and construction (8%). 

This total number corresponds to an average of around 200 regulated professions per Member 
State. However, there are large variations between countries, ranging from Lithuania with 80 
professions  to  Hungary  with  554 8.  While  these  numbers  say  little  about  the  intensity  or 
proportionality  of  the  regulation,  they  serve  as  a  useful  starting  point  for  this  analysis, 
illustrating the degree of divergence in national regulation of professional services.  

4 Koumenta M. and M. Pagliero, 2016:  Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 
5 A cost or benefit unintentionally imposed on a third party. 
6 SWD(2020) 54. 

7 See  https://ec.europa.eu/growth/tools-databases/regprof/.  The  database  includes  information  on  the  regulated  professions 
covered  by  Directive  2005/36/EC  and  shows  some  600  different  ‘generic  professions’  affected  by  regulation.  Under  each 
generic profession, there are usually many more specific professions, which brings the number of regulated professions in 
the EU to almost 6 000. 

8 EU regulated professions database, March 2021. 

5 

 
 
 
 
                                                           
Chart 1. Distribution of regulated professions by economic sector, EU, March 2021: 

Source: EU regulated professions database. 

II.3.  Selected services' market performance and the impacts of regulatory 
constraints 

An essential characteristic of well-functioning markets is the ease of market entry and exit, 
which can be estimated through the rates of company 'births' and 'deaths'9. This section takes 
a  closer  look  at  these  indicators  for  four  business  services  sectors  (legal,  accounting, 
architectural  and  engineering)  in  the  EU10.  For  the  four  business  services  in  focus,  chart  2 
demonstrates significant differences between the EU Member States11. While such variations 
can be explained by a multitude of factors, such as consumer demand or relative profitability 
of  the  respective  markets,  they  can  give  a  first  indication  of  how  dynamic  the  national 
markets are. For instance, in the case of architectural services, while the EU average birth rate 
of firms has remained around 7-8% over 2012-2018, Greece and Austria display birth rates of 
2.6%  and  3.9%  respectively,  suggesting  that  new  architectural  firms  may  have  difficulties 
entering the market12.  

9 Calculated according to the Eurostat-OECD Manual on Business Demography Statistics, 2007. 
10 The four economic sectors were chosen to provide information on four of the professions covered in the Communication. 
For  the  remaining  three  professions  (patent  agents,  real  estate  agents  and  tourist  guides),  there  is  no  one-to-one 
correspondence with an economic sector. 
11 Data  was  provided  by  the  consortium  led  by  LE  Europe  in  the  framework  of  an  ongoing  study  for  the  European 
Commission  on  Competition  and  its  economic  outcomes  in  selected  business  services  professions  in  the  EU:  a  refined 
methodology and a comprehensive empirical assessment. 
12 Nevertheless, international comparisons have to be done with care. Austria, for example, displays a low birth rate in all 
professions selected in Chart 2. This hints at structural drivers that will be common to all sectors, meaning that the low birth 
rate in regulated sectors may be related to factors other than sector-specific regulations. 

6 

 
 
 
 
 
                                                           
Chart 2. Average birth and death rates of firms in the EU, 2016-2018: 

Chart 2a: Architectural activities. 

Chart 2b: Engineering activities and related technical consultancy. 

Chart 2c: Accounting, bookkeeping and auditing activities; tax consultancy. 

Source: Elaboration by LE Europe based on Eurostat data. 

Chart 2d: Legal activities. 

7 

 
 
 
 
 
 
Chart 3. HHI across the EU Member States (upper and lower bound)13, 2018: 

Chart 3a: Architectural activities. 

Chart 3b: Engineering activities and related technical consultancy. 

Chart 3c: Accounting, bookkeeping and auditing activities; tax consultancy. 

Source: Elaboration by LE Europe based on Orbis data.  

Chart 3d: Legal activities. 

Note: HHI is based on the top 50 firms. Some observations were excluded due to insufficient data coverage in 
the Orbis database. 

13 Upper bound on the HHI was calculated using the sum of turnovers of the 50 largest firms in a sector based on Orbis data 
as  the  denominator;  lower  bound  was  calculated  using  the  total  turnover  of  a  sector  based  on  Eurostat  data  as  the 
denominator. This provides a reliable range for the likely HHI value. 

8 

 
 
 
 
 
 
                                                           
The degree of competition in a market is often measured by looking at 'market concentration', 
which is a numerical measure representing the number of firms active in the market and their 
respective  output  shares.  While  several  different  measures  can  be  used,  one  of  the  most 
commonly  used  ones  is  the  Herfindahl–Hirschman  Index  (HHI),  calculated  as  the  sum  of 
squared  market  shares  of  the  firms  active  in  a  market.  Higher  HHI  indicates  a  higher 
concentration  of  firms  in  a  market,  which  corresponds  to  a  lower  degree  of  competition. 
Being  a  data-intensive  indicator,  HHI  can  suffer  from  data  availability  issues,  and  like  the 
other  measures  of  market  performance,  it  can  be  influenced  by  many  different  factors. 
However,  in  conjunction  with  other  relevant  indicators,  it  can  be  useful  for  assessing 
competition in a given market.  

Chart  3  presents  this  indicator  for  the  four  business  services  under  investigation  across  the 
EU Member States. Again, a significant cross-country variation can be observed, which could 
be attributable, among other factors, to the strength of regulatory barriers to market entry and 
the exercise of a profession.  

The  above  indicators  and  their  significant  cross-country  variations  suggest  that  for  the  four 
business services assessed, there remains a significant potential for improvement in terms of 
competition  and market performance in  a number of Member States. Regulatory barriers to 
market entry and the excercise of a profession may play a role in this process. 

Abundant empirical evidence confirms that excessive market regulation can have significant 
negative  impacts  on  the  economic  performance  of  the  sectors  concerned,  while  opening 
markets  to  competition  can  boost  productivity,  innovation  and  entrepreneurship,  ultimately 
leading to better economic outcomes and consumer welfare. Multiple empirical studies in the 
field  conclusively  demonstrate  positive  impacts  of  removing  unnecessarily  restrictive 
regulation on market performance, professional mobility and broader economic outcomes14.  

For instance, a recent study demonstrates a potential gain in GDP of over EUR 14 billion and 
an  increase  in  employment  of  over  50  000  people  in  12  EU  Member  States  over  3  years, 
resulting  from  the  implementation  of  the  Commission’s  2017  reform  recommendations  in 
only  four  business  services  sectors  (legal,  accounting,  architectural  and  engineering),  a 
significant gain given the almost negligible public cost of these reforms15.  

An empirical study on the effects of regulation on service quality, analysing the impact of the 
regulatory environment  on six professional  services markets,  concludes that  in  a number of 
cases less restrictive regulation resulted in improved market outcomes such as availability of 
services and prices. At the same time, no conclusive evidence was found that an increase in 
competition  has  negative  effects  on  the  quality  of  services  provided  or  on  consumer 
satisfaction and well-being16.  

Similarly,  evidence  shows  that  while  broader  factors  undoubtedly  play  a  role,  restrictions 
stemming  from  professional  regulation  are  perceived  by  European  businesses  as  potential 
obstacles  to  the  adoption  of  digital  automation  solutions.  A  study  for  the  European 

European 

14 For  an  overview  see  e.g.  Canton  E.,  D.  Ciriaci  and  I.  Solera,  2014:  The  Economic  Impact  of  Professional  Services 
Liberalisation. 
at: 
Economic 
Economy 
https://ec.europa.eu/economy_finance/publications/economic_paper/2014/pdf/ecp533_en.pdf 
15 Consortium led by Prometeia SpA (2021): The impact of regulatory environment on digital automation in professional 
services. Study for the European Commission. See: https://data.europa.eu/doi/10.2873/310173 
16 Koumenta M. et al, 2019: Effects of Regulation on Service Quality. Evidence from Six European Cases. The study looked 
at lawyers, architects, engineers, pharmacists, tourist guides, driving instructors and ride hailing drivers in Poland, Germany, 
Italy,  Greece,  the  UK  and  Ireland.  See:  https://op.europa.eu/en/publication-detail/-/publication/bfd2b0e8-1943-11e9-8d04-
01aa75ed71a1/language-en.  

Available 

Papers 

533. 

9 

 
 
                                                           
Commission  has  looked  at  the  state  of  play  and  trends  of  digital  automation  in  the  legal, 
accounting, architectural and engineering sectors in 12 EU Member States17. In particular, a 
survey  of  service  providers  across  these  EU  countries  demonstrated  that  while  the  existing 
digital  technologies  are  associated  with  multiple  benefits,  their  level  of  adoption  still  falls 
significantly  below  potential.  Among  the  top  barriers  to  the  introduction  of  digital 
technologies,  businesses  mentioned  their  high  costs  and  the  shortage  of  relevant  skills. 
Cumbersome  administrative  procedures  and  regulatory  constraints  were  also  listed  as  key 
obstacles.  Regulation  was  shown  to  significantly  affect  digital  innovation  activities,  both 
directly  and  indirectly,  for  several  reasons  including  reduced  competition,  limitations  to 
company size and obstacles to accessing finance. The study also confirmed negative effects 
of  restrictive  professional  regulation  on  firm-level  productivity  and  broader  economic 
outcomes such as gross value added, income and employment. 

17 Consortium  led  by  Prometeia  SpA  (2021):  The  impact  of  regulatory  environment on digital automation  in professional 
services. The study covers architectural, engineering, legal and accounting services in 12 Member States (Germany, France, 
Italy,  Spain,  the  Netherlands,  Belgium,  Ireland,  Portugal,  Sweden,  Poland,  Romania  and  Croatia).  Survey  respondents  on 
average attributed a score of 2 to 3 (out of 5) to the perceived negative impact of regulatory restrictions on digital automation 
adoption. Further econometric  analysis conclusively demonstrates a statistically  significant impact of perceived regulatory 
restrictions on companies’ engagement in digital automation. 

10 

 
 
 
 
                                                           
III.   Summary of professional regulation per Member State 

11 

 
 
 
 
 
 
 
 
 
 
 
 
 
   AUSTRIA   
_______________________ 

I. 

Overview 

By 1 February 2021, Austria had submitted information about 204 regulated professions. This 
is a slight decrease compared with previously submitted figures. While some new professions 
have been added, others have been deregulated (like employment  placement  agencies), and 
certain  database  entries  have  been  corrected  or  consolidated.  For  instance,  a  number  of 
professions  related  to  general  trade  law  (‘Gewerbeordnung’)  have  been  merged  into  one 
profession (e.g. shoemaker and orthopaedic shoemaker). Of the regulated professions, 10.3% 
concern business services, 9.8% the construction sector and 0.5% the real estate sector. 

According  to  an  EU-wide  survey18,  22%  of  Austria’s  labour  force  can  be  considered  to  be 
working in regulated professions. This is slightly higher than the EU average (21%). 

Austria  regularly  updates  the  database  on  regulated  professions.  This  database  provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about  the  regulation  of  professions  in  a  given  Member  State.  However,  the  information  for 
Austria  is  currently  incomplete  for  a  number  of  professions,  mainly  because  some  newly 
adopted reforms have not yet been reported in the database. 

In its national  action  plan from 2016, Austria announced changes for a limited number of 
professions. The reforms on patent agents and engineers were introduced in 2017 and in 2019 
respectively (for more details, see the sections on the individual professions below). 

Since 2016, annual country-specific recommendations have been addressed to Austria, that 
consistently  underline  the  need  to  reduce  regulatory  and  administrative  barriers  in  the 
services sector, in particular in the area of professional services. 

In  2016,  the  recommendation  was  to  reduce  administrative  and  regulatory  barriers  for 
investments,  such  as  restrictive  authorisation  requirements,  restrictions  on  legal  form  and 
shareholding, and impediments to setting up interdisciplinary companies, in particular in the 
area of services. 

In  2017,  the  recommendation  was  to  reduce  administrative  and  regulatory  barriers,  to  ease 
market  entry  and  to  facilitate  company  growth  in  order  to  encourage  investment  in  the 
services sector. 

In  2018  and  2019,  it  was  recommended  to  support  productivity  growth  by  stimulating 
digitalisation  of  businesses  and  company  growth  and  by  reducing  regulatory  barriers  in  the 
service sector. 

II. 

Situation on the analysed professions 

Regulatory  restrictiveness  in  Austria  is  higher  than  the  EU  average  for  all  the  professions 
analysed, except for tourist guides, and is highest for lawyers. 

18 
Regulation in the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational 

12 

 
 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Austria, 2021. 

Architects,  engineers,  lawyers  and  patent  agents  are  considered  as  ‘liberal  professions’  in 
Austria and subject to specific legislation. This specific legislation for liberal professions also 
applies to tax advisers, while other accounting professions fall under different legislation. 

Tourist  guides’  and  real  estate  agents’  services  are  considered  to  be  commercial  activities, 
and are therefore covered by the general trade law (‘Gewerbeordnung’). 

In 2017, based on the restrictiveness indicator and its detailed analysis of the legislation, the 
Commission made specific recommendations for each of the regulated professions analysed.  

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In  2017,  the  Commission  made  the  following  recommendations  for  the  professions  of 
architects and engineers: 

reconsider the wide scope of reserved activities; 

 
  consider  the  impact  of  shareholding  and  the  company  form  restrictions  in  place  in 

addition to other requirements; 

  assess the proportionality of the restrictions on multidisciplinary activities. 

A reform of the law covering both professions entered into force in July 2019. 

In  addition,  on  29 July  2019,  the  European  Court  of  Justice  (ECJ)  gave  its  ruling  in  case 
C-209/18  on  requirements  for  engineers  and  architects,  among  other  professions.  The  ECJ 
found that the (old) law on engineers/architects infringed European law: (a) by establishing a 
seat  requirement;  (b)  by  establishing  restrictive  conditions  for  shareholders 19;  and  (c)  by 
limiting multidisciplinary  activities of engineers/architects.  Despite the reform in  2019, key 
elements of the law remained unchanged, in particular on the scope of the reserved activities. 

19 
According to the old law, only natural persons and companies of civil engineers may be members of a company of 
architects/engineers, and only natural persons who are members of such a company and hold the majority of its shares could 
be appointed as managers and representatives of such a company. 

13 

 
 
 
 
 
                                                           
Both  professions 20  benefit  from  reserved  activities  and  a  title  protection.  The  reserved 
activities  include  ‘drawing  up  public  documents’  which  is  the  only  activity  exclusively 
reserved to architects and engineers in their respective field of activity. 

All  other  reserved  activities  in  the  field  of  architecture  and  engineering  are  shared  with 
various other professions, e.g. with  a master builder or commercial engineer (‘Baumeister / 
Ingenieurbüro’) in line with the general trade law (‘Gewerbeordnung’). 

However,  the  scope  of  activities  and  conditions  for  accessing  the  profession  differ 
significantly  between  these  two  groups.  To  ensure  the  independence  and  objectivity  of 
architects and engineers there is a strict separation between the planning and the execution of 
activities. Whereas architects/engineers are limited to planning, consulting, coordination and 
supervising  activities,  the  master  builder  has  no  such  limitation  and  can  plan/supervise  and 
build at the same time. 

The  required  duration  of  study/professional  training  for  architects  and  engineers  remains  5 
years  of  education  plus  3  years  of  prior  professional  experience.  Membership  with  the 
professional association is mandatory. It is also necessary to pass a specific state exam to get 
an authorisation to practise, which is valid throughout the country. 

Professional  indemnity  insurance  is  not  obligatory.  The  professional  chamber  organises 
collective insurance coverage on a voluntary basis. 

On legal form and shareholding requirements, changes to the law entered into force on 1 July 
2019. 

Whereas previously only certain  company forms were available to  architectural/engineering 
firms, the new law allows any legal company form. The rule that more than 50% of the shares 
have to be held by one or more natural persons authorised to exercise the profession of civil 
engineer (‘Ziviltechniker’) has not been changed. The remaining shares may be owned either 
by  other  architectural  or  civil  engineering  (‘Ziviltechniker’)  firms,  by  any  other  natural 
person, or, and this is new, by companies which are established in another Member State, an 
EEA country or Switzerland, and that actively and legally provide architectural/engineering 
services.  However,  companies  established  in  other  countries  cannot  provide  these  services. 
The  strict  rules  on  decision-making,  imposing  that  decisions  cannot  be  taken  against  the 
partners authorised to carry out the activity, have been maintained. 

Concerning  restrictions  on  multidisciplinary  activities,  the  scope  of  architectural  or  civil 
engineering firms is limited to providing architectural/engineering (‘Ziviltechniker’) services. 
This  therefore  limits  the  possibility  of  joint  exercise  with  other  professions.  In  this  respect, 
the  ECJ  found  in  its  previously  mentioned  ruling  that  ‘Austria  has  not  put  forward  any 
specific arguments to show that other less restrictive measures, such as the adoption of rules 
on  the  internal  organisation  of  a  multidisciplinary  company  suggested  in  argument  by  the 
Commission, would not be suitable for ensuring the impartiality, independence and integrity 
of [an architect/engineer] carrying on his activity within such a company. It cannot therefore 
be  accepted  that  the  prohibition  of  forming  such  companies  (…)  is  ‘necessary’  to  that  end 
within the meaning of Article 25(1)(a) or (b) of Directive 2006/123.’ 

According to the information available to the Commission, the law has not yet been modified 
to take account of the Court judgment. The new law is expected to be adopted in May 2021. 

20 

The law covers ‘Ziviltechniker’, i.e. architects and engineers in a wide range of engineering fields. 

14 

 
 
                                                           
Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes  for  architects  and  engineers  to  gain  access  to  specific  professional  activities  that 
would be subject to additional qualification requirements in Austria21. 

Accountants/tax advisers 

In 2017, the Commission made the following recommendation on accountants/tax advisers to 
all Member States that regulate the profession: 

 

reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professional. 

The  law  on  accountancy  covers  three  professions:  senior  accountant  (‘Bilanzbuchhalter’), 
accountant  (‘Buchhalter’)  and  payroll  accountant  (‘Personalverrechner’).  Self-employed 
service providers in these professions have a number of reserved activities. To become self-
employed an official appointment is necessary. Depending on the profession, this requires 1.5 
or  3  years  of  professional  experience.  Membership  with  the  professional  chamber  is 
mandatory,  as  is  professional  indemnity  insurance.  Continuous  professional  development  is 
also  required,  of  15  or  30  units  per  year,  depending  on  the  profession.  The  competent 
authority can impose sanctions of up to EUR 5 000 if this obligation is repeatedly breached. 

Reserved  activities  differ  between  the  professions  mentioned  above.  They  include  payroll 
services, 
regional  administrative  authorities, 
bookkeeping, drawing up financial statements and tax advice on VAT returns. Most of these 
services are also shared with tax advisers, auditors and partly with lawyers. 

representation  and  assistance  before 

Changes  to  the  law  on  accountancy  came  into  force  in  2017,  mainly  because  of  the 
transposition of the anti-money laundering directive, but also to align with the new law on tax 
advisers and auditors. 

The profession of tax adviser (‘Steuerberater’), a liberal profession, is regulated by a reserve 
of  activities  and  a  title  protection.  The  number  of  reserved  activities  is  rather  large,  as  it 
includes  the  services  that  can  be  provided  by  the  other  three  accounting  professions.  Tax 
advisers  have  extensive  powers  to  represent  clients  before  authorities  and  administrative 
courts as well as to provide legal advice and perform functions equivalent to lawyers in these 
areas.  However,  none  of  the  reserved  activities  are  exclusive,  but  rather  shared  with 
accounting professionals or other liberal professions. 

To  qualify  for  a  professional  licence,  candidates  must  complete  a  university  degree 
(minimum  180  ECTS),  undertake  a  three-year  traineeship,  and  pass  a  professional  exam. 
Note that admission to the professional exam is already possible after 1.5 years of practical 
experience as a trainee. 

While  there  are  no  specific  restrictions  or  rules  on  legal  form  and  shareholding  for 
accountants, only a limited number of legal forms are available for tax advisers. Shareholders 
must  either  be  professionals  or  members  of  the  family  and  must  hold  the  majority  of  the 
shares. Professionals from other Member States cannot hold more than 25% of the shares or 
of  the  voting  rights.  The  very  precise  rule  on  joint  exercise  only  being  possible  with  other 
liberal  professions,  accountants,  management  and  technical  consultants,  was  relaxed  under 

21 
e.g.,  where  to  carry  out  specific/specialised  activities  additional  education  or  experience  or  an  exam 
would  be  required.  This  may  concern  activities  such  as  construction  supervision,  energy  certification,  energy 
audits, expert opinions, activities related to special buildings (such as nuclear power plants or historical heritage 
sites). 

15 

 
 
 
                                                           
the  2017  reform,  and  cooperation  with  other  self-employed  professionals  for  specific  tasks 
and contracts is now permitted. Professional indemnity insurance is still mandatory. 

The  2017  reform  of  the  law  governing  tax  advisers  and  auditors  did  not  change  the  above 
mentioned rules  substantially, except  for one.  It  introduced  a new obligation on continuous 
professional development (CPD), prescribing a minimum of 120 hours to be followed within 
3  years,  and  at  least  30  hours  a  year.  Fulfilment  of  this  obligation  must  be  notified  to  the 
professional chamber. A regulation governing the professional body gives more detail on this 
obligation. The professional chamber has set up its own ‘academy’ which is responsible for 
the education and the CPD of the professionals. However there are no restrictions on the use 
of  advanced  training  courses  from  other  advanced  training  institutes,  provided  they  are 
technically suitable. 

There are no restrictions for tax advisers on advertising and marketing. On tariffs, exclusive 
success  fees  (‘Erfolgshonorar’)  are  forbidden,  as  is  the  acceptance  of  a  commission 
(‘Provision’). 

Lawyers 

In  2017,  the  Commission  made  the  following  recommendations  for  lawyers  to  all  Member 
States that regulate the profession: 

  Clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services. 

  Assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 
the  corresponding  supervisory  arrangements.  In  addition, 
profession  and 
consideration should be provided to the cumulative effect of such requirements to the 
extent that their effects might be accentuated in case of extensive reserves of activities 
(e.g. where legal advice is also part of the reserved activities). 

to 

A  reform  in  2020  took  account  of  one  of  these  recommendations  by  opening  up  the  legal 
forms a law company can take. 

Like  all  the  other  liberal  professions,  lawyers  benefit  from  reserved  activities  and  a  title 
protection. A lawyer’s right of representation extends to all courts and authorities and confers 
on them the power to represent parties on a professional basis, both in and out of court, for all 
public and private matters. This power is reserved to lawyers. 

Qualifying  as a lawyer requires 4  years of legal  studies in  Austrian law,  at  least  3  years of 
experience  as  a  trainee  lawyer,  and  passing  the  bar  exam.  Membership  with  the  bar  is 
mandatory, as is continuous professional development (CPD). The latter consists of a general, 
activity- and risk-based CPD under the responsibility of the respective lawyer, rather than a 
purely point-based CPD based on specific hours. 

On  legal  form  and  shareholding  requirements,  since  the  2020  reform  all  legal  forms  are 
permitted (except  for public limited liability  company).  Lawyers must hold  at  least  50% of 
the firm’s shares. The other shares can be held by only a few categories of people specified 
under the law, such as close relatives. The qualified registered lawyers must hold the majority 
in  the  company  capital,  and  they  must  have  a  decisive  influence  on  the  decision-making 
process, which means a simple or a contractually determined qualified majority (usually up to 
75%) for shareholders’ resolutions in favour of the professionals. 

16 

 
 
 
To preserve independence and professional secrecy and to avoid conflicts of interest, setting 
up  multidisciplinary  companies  is  not  permitted.  However,  certain  forms  of  cooperation 
between lawyers and other liberal professionals are possible if the profession’s client-focused 
core  values  are  safeguarded.  There  are  also  specific  rules  on  incompatibilities  with  certain 
professions (e.g. notaries), as well as general rules on incompatibilities. 

Professional  liability  insurance  is  mandatory.  Rules  on  tariffs  cover  recommended  fees, 
notably  the  reimbursement  of  legal  fees  by  the  unsuccessful  party.  Lawyers  are  allowed  to 
advertise  as  long  as  the  information  provided  is  true  and  factual  and  in  line  with  the  basic 
values of the legal profession. 

Patent agents 

In 2017, the Commission made the following recommendations for the profession of patent 
agents: 

 

reconsider the various layers of regulatory measures, for instance requiring multiple 
years of professional experience or professional training in addition to basic training 
requirements and try to offer alternative ways to obtain the qualification; 

  assess the scope of reserves of activities for patent/trademark agents; 
  assess  the  proportionality  of  prohibition  of  joint  exercise  of  the  profession  of 

patent/trademark patent with other professions; 

  assess the proportionality of the shareholding requirements. 

A  reform  of  the  law  on  patent  agents  entered  into  force  in  May  2019,  which  partially 
addressed the recommendations. 
On 29 July 2019, the ECJ gave its ruling in case C-209/18 on patent agents22.The Court found 
that a seat requirement, rules on shareholding and multidisciplinary rules violate Articles 14, 
15 and 25  respectively of the Services Directive. According to  the information  available to 
the Commission, the necessary modifications were adopted in May 2021. 

Patent  agents  benefit  from  reserved  activities  and  a  title  protection.  Reserved  activities 
include  counselling  and  representation  before  the  Patent  Office  or  other  administrative 
authority,  drawing  up  legal  documents  in  intellectual  property  matters  and  representing 
clients before the courts in intellectual property matters (for patent attorneys only before the 
Higher Regional Court of Vienna). All these activities are shared with lawyers and notaries. 

Since the 2019 reform, qualifying as a patent agent requires studies of at least 270 ECTS, of 
which at least 210 have to be in a technical subject or natural science, and 60 have to be on 
Austrian  law.  This  corresponds  to  4.5  years  of  study  as  compared  to  the  5  years  required 
before the 2019 reform. Prior professional practice is still obligatory, but the length has been 
slightly shortened. The length still depends on the type of professional practice (e.g. 4 years 
(instead  of  5)  in  the  office  of  a  patent  attorney  or  6.5  years  (instead  of  7.5)  in  the  field  of 
intellectual  property  rights).  Membership  with  the  professional  association  remains 
mandatory.  A  candidate  must  apply  for  entry  on  the  list  of  patent  attorneys,  which  can  be 
refused. Candidates also have to swear an oath. 

On legal form and shareholding requirements, as with other liberal professions, only  certain 
company forms are allowed, such as private limited liability company (GmbH). The rules on 
shareholding were changed in  2019. While previously only patent  attorneys  and their close 

22 

Among other professions - see also the section on architects and engineers. 

17 

 
 
 
                                                           
relatives (wife, children) or retired patent attorneys could be a shareholder, since the reform a 
company with limited liability can become a shareholder if the company is the sole partner 
with liability in a ‘patent agent partnership (‘Patentsanwalts-Partnerschaft’) in the form of a 
limited partnership (‘Kommanditgesellschaft’). In addition, rules on voting rights have been 
abolished. 

The rule that a patent attorney may only be part of one company and therefore cannot practise 
together with other professionals has been relaxed. A patent attorney can now be a partner in 
more than one patent agent partnership, but partnerships with other professions are still not 
possible. 

Professional liability insurance is obligatory. There is no restriction on tariffs, and advertising 
is permitted as long as it is factual and respects the ethics of the profession. Certain forms of 
advertising  are  explicitly  prohibited,  including  self-promotion,  aggressive  advertising, 
comparative  advertising  and  misleading  advertising.  A  patent  agent  also  has  to  ensure  that 
third  parties,  in  particular  the  media,  do  not  generate  advertising  that  can  be  considered 
incompatible with the ethics of the profession. 

Real estate agents 

In  2017,  the  Commission  made  the  following  recommendations  for  the  real  estate  agent 
profession: 

 

take into consideration the possibility of opening to other professionals the activities 
currently exclusively reserved to estate agents; 

  evaluate  to  what  extent  the  duration  of  mandatory  qualification  requirements  is 
indispensable  in  view  of  the  tasks  pursued  by  estate  agents  and  the  objectives  of 
regulation. 

The  Commission  is  unaware  of  any  reform  or  other  initiative  that  has  taken  account  of  or 
assessed its recommendations. 

The real estate agent profession is one of three professions in the real estate sector and can be 
practised independently of the other two (real estate manager and real estate developer). It is 
regulated by way of reserved activities, which include: brokering sales and exchanges of plots 
of  land,  legal  estates,  apartments,  business  premises,  prefabricated  houses  and  firms; 
brokering lease  contracts  (and similar contracts) for real  estate;  selling real  estate including 
hire purchase; brokering participation in property funds; and advice and support for all these 
transactions. Real estate agents can also represent clients before public authorities/courts (as 
long  as  it  is  not  reserved  for  lawyers)  and  conduct  public  auctions  of  properties.  Some 
reserved activities are shared, notably with lawyers and notaries. 

In general, qualifying as a real estate agent requires between one and three years of training 
(depending on the pre-professional education). As for other regulated professions covered by 
the  trade  law,  only  the  self-employed  and  managers  require  a  qualification.  There  are  four  
alternative pathways to qualifying as a real estate agent, namely:  (i)  specific university studies 
plus  one  1  year  of  professional  experience  or  (ii)  ‘Fachhochschule’  studies  plus  1  year  of 
professional experience, (iii) an apprenticeship or secondary school diploma plus 2 years of 
professional  experience  and passing  an exam; or (iv) other academic studies plus  1  year of 
professional experience and passing an exam. Passing the specific exam for real estate agents 
requires general knowledge of regulations such as tax law and labour law, as well as specific 
subjects relevant to the profession. 

18 

 
 
 
Registration  with  the  chamber  of  commerce  (‘Wirtschaftskammer’)  is  mandatory  for  real 
estate  agents,  as  well  as  anyone  wishing  to  set  up  a  business.  Professional  insurance  is 
required,  as  is  proof  that  the  person  has  no  convictions  for  violations  of  tax  law.  The 
guidelines  on  conduct  and  professional  practice  includes  a  chapter  on  maximum  prices  for 
different  services.  There  are  also  rules  on  advertising,  including  on  unfair  customer 
enticement (‘unlautere Kundenabwerbung’). 

Austria considers that it is also necessary to regulate this profession given that agents can act 
as  trustees  representing  the  interests  of  their  clients,  and  thus  prevent  extensive  and  costly 
disputes in court. 

Tourist guides 

In  2017,  the  Commission  made  the  following  recommendations  for  the  tourist  guide 
profession: 

  consider the justification and proportionality of regulation of the profession; 
  consider introducing a more precise definition of the reserved activities in view of the 

very wide or undefined scope of reserved activities. 

Based  on  the  information  available  to  the  Commission,  Austria  has  not  undertaken  any 
reform or (proportionality) assessment on the above-mentioned recommendations. 

Tourist  guides  benefit  from  reserved  activities.  In  the  absence  of  a  reform,  they  are  wide-
ranging  in  scope,  covering  accompanying  tourists/visitors  and  explaining:  (i)  Austria’s 
historic  treasures  and  artistic  and  cultural  heritage  ;  (ii)  the  social  and  political  situation  in 
national  and  international  contexts;  and  (iii)  sporting  and  social  events.  However,  some  of 
these activities are shared with non-regulated professionals (‘Reisebetreuer’), e.g. guides that 
provide commentary in tour buses and taxis. 

Qualifying  as a tourist  guide requires the completion of at  least  250 training units. Various 
institutes  provide  specific  training  courses,  but  other  studies  can  also  be  recognised  for  the 
purposes of the professional exam. Registration with the chamber of commerce is mandatory 
for tourist guides, as well as anyone who wishes to set up a business. 

19 

 
 
 
 
 
 
 BELGIUM   
_______________________ 

I. 

Overview 

By 2 March 2021 Belgium had submitted information about 158 regulated professions. This 
is an increase compared with previously submitted figures. It seems that most of these new 
entries  are  the  result  of  the  ongoing  Belgian  effort  to  complete  the  information  in  the 
database, including for those professions that have been regulated based on EU law. Of those 
professions, 11.4% concern business services, 7% the construction sector and 0.6% the real 
estate sector.  

According to an EU wide survey23, 17% of Belgium’s labour force can be considered to be 
working in regulated professions. This is below the EU average (21%) 

Belgium  is  now  regularly  updating  the  database  on  regulated  professions.  This  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information about the regulation of professions in a given Member State.  

The  information  on  regulated  professions  in  Belgium  is  currently  still  incomplete  for  a 
number  of  professions,  partly  because  of  reforms  that  have  not  yet  been  reported  in  the 
database.  

In its national action plan from 2016, Belgium announced changes for a limited number of 
professions, not including any of the seven professions covered in the present analysis. 

Since 2016, annual  country-specific  recommendations on professional  services have been 
addressed  to  Belgium,  in  particular:  (i)  to  reduce  the  regulatory  and  administrative  burden; 
and (ii) incentivise entrepreneurship and competition. 

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  Belgium  is  higher  than  the  EU  average  for  most  of  the 
professions analysed, except for civil engineers and patent agents. Regulatory restrictiveness 
is the highest for lawyers. 

23 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

20 

 
 
 
 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Belgium, 2021. 

As a federal state, Belgium has allocated the power to regulate access to – and exercise of – 
professions to different policy levels. Following the sixth state reform in 2014, the power to 
regulate several professions, primarily the crafts professions, was transferred to the regional 
level. Regulation of most so-called intellectual professions has remained within the exclusive 
remit  of  the  federal  level  (although  the  regions  are  responsible  for  certain  aspects  like  the 
organisation of education). These intellecutal professions include architects, accountants/tax 
advisors,  lawyers,  patent  agents  and  real-estate  agents.  However,  the  regulation  of  tourist 
guides is a power held by each of the three regions.  

Since 2017, the professions of accountant/tax advisor and patent agents have been subject to 
reforms that are described in detail in the respective chapters below. In addition, the Belgian 
government  commissioned  a  study  to  analyse  the  rules  applicable  to  the  exercise  of  an 
intellectual  profession  within  a  company,  and  to  evaluate  whether  these  rules  fulfill  the 
criteria  of  necessity  and  proportionality.  Among  other  issues,  the  study  looked  at  the 
professions  of  architects,  accountants  and  real-estate  agents,  and  was  finalised  in  2018.  It 
concluded  that  the  requirement  for  a  minimum  level  of  share  ownership  by  professionals 
should be limited to 50%+1, and the same percentage should also be applied to professionals 
represented  in  the  decision-making  bodies  (i.e.  board  of  directors),  instead  of  the  current 
percentages  of  60%  and  100%  for  certain  professions  like  architects  and  real  estate  agents. 
The study also suggested changing the rules on corporate purpose and participation in other 
companies to make clear that the exercise of related activities is allowed. Finally, the study 
advised that the rules on incompatible activities should be made more precise.  

Following  this  study,  certain  changes  were  made  to  the  rules  describing  incompatible 
activities  for  accountants.  After  the  study  was  released,  additional  reforms  were  also 
announced for architects, but no concrete amendments have yet been proposed. Belgium has 
recently commissioned another study to: (i) develop  on the findings in  the 2018 study;  and 
(ii) analyse in more depth the economic situation in those professions. 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information provided in 2017. 

21 

 
 
 
 
 
Architects  

In  2017,  the  Commission  made  the  following  recommendation  for  the  architectural 
profession: 

  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to the other requirements. 

However,  Belgium  has  not  revised  its  shareholding  and  voting  rights  requirements.  This  is 
despite: (i) the Commission’s recommendation; and (ii) an internal study that advised limiting 
the requirement  for  a minimum  level  of share ownership by professionals  (and limiting the 
minimum  percentage  of  professionals  represented  in  decision-making  bodies)  to  50%+1.  
However, Belgium did abolish the obligation to obtain a visum from the professional body to 
submit building plans to local authorities for Flanders and the Brussels Capital Region.  

The  Law  on  the  protection  of  the  profession  of  architects  dates  from  1939.  It  regulates  the 
profession  through  a  protected  title  and  a  reserve  of  activities.  This  reserve  of  activities 
includes the drawing-up of plans and the monitoring of the execution of construction works 
that require a permit.  

The education required to become an architect is composed of 5 years of study and 2 years of 
traineeship without the need to pass a state examination. 

There  is  a  mandatory  obligation  for  architects  to  register  with  the  professional  Chamber. 
Currently, the Law does not impose any continuous professional development requirement. 

The  use  of  most  corporate  forms  is  allowed,  with  the  exception  of  public  limited  liability 
companies  whose  shares  can  be  traded  on  the  stock  market 24.  Nevertheless,  a  distinction 
should  be  made  between  professional  and  ‘ordinary’  architect-companies.  In  a  professional 
company, the company itself can exercise the architectural profession and professionals can 
benefit  from  limited  liability  (these  companies  can  take  the  form  of  a  limited  liability 
company,  a  public  limited  company,  and  a  cooperative  society).  In  ‘ordinary’  architecture 
companies,  the  professionals  remain  fully  liable.  In  a  professional  company,  60%  of  the 
shares and voting rights need to be held by architects; the remaining shares need to be held by 
natural  or  legal  persons  that  exercise  a  non-incompatible  profession  and  that  have  been 
reported  to  the  professional  association.  In  an  ‘ordinary’  architecture  company,  only  the 
majority of the shares and voting rights need to be in the hands of professionals. In addition, 
in a professional company, all managers, directors and members of the board must be natural 
persons  and  architects  (100%).  Belgium  justifies  these  restrictions  by  the  need  to  protect 
consumers and the safety of third parties. The law specifically bans the possibility of jointly 
exercising  the  profession  of  architect  and  building  contractor.  In  addition,  the  law  provides 
that the activity and object of a professional company should be limited to services that are 
related  to  the  profession  of  architect  and  that  are  not  incompatible  with  this  profession. 
However,  it  seems  that  the  concept  of  ‘services  related  to  the  profession  of  architect’  have 
been  interpreted  quite  broadly,  and  the  law  has  not  posed  a  significant  barrier  to  the 
possibility of setting up multidisciplinary practices offering different professional services.  

24 Belgian  law  considers  that  the  requirement  for  shareholders  to  be  known  by  name  is  necessary  to  ensure:  (i)  the 
prohibition of contractors and civil servants being shareholders; and (ii) the demand that 60% of the shares and voting rights 
are  held  by  architects.  Therefore  every  transfer  of  shares  in  architecture  companies  is  subject  to  prior  approval  by  the 
Chamber. 

22 

 
 
                                                           
Architects  are  required  to  take  out  professional  indemnity  insurance  and  an  equivalence 
assessment is required for insurance coverage taken out in other Member States. Advertising 
by  architects  is  restricted  in  the  sense  that  it  needs  to  be  conducted  in  a  ‘discreet’  and 
‘independent manner’, avoiding any ‘intrusive publicity’. 

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes  for  architects  concerning  access  to  specific  professional  activities  that  would  be 
subject to additional qualification requirements in Belgium25. 

 Engineers  

In 2017, the Commission did not make any recommendations to Belgium on the profession of 
civil  engineers.  Since  then,  there  has  been  no  reform  or  other  initiative  the  Commission  is 
aware of concerning the regulation of this profession. 

Civil  engineers  must  follow  the  same  procedures  as  architects  if  they  work  as/under  the 
professional title of architect. 

Construction  engineers  in  Belgium  are  burgerlijk  ingenieur/ingénieur  civil’  and  ‘industrieel 
ingenieur/ingénieur industriel’ and benefit from a protected title without specific reserves of 
activities. 

The professional title is granted after having obtained a university degree, e.g. after 5 years 
(300  ECTS)  of  education  for  the  ‘burgerlijk  ingenieur/ingénieur  civil’,  5  years  for  the 
‘ingénieur  industriel’  in  the  French-speaking  community,  and  after  4  years  (240  ECTS)  of 
university  education  for  the  ‘industrieel  ingenieur’  in  the  Dutch-speaking  community.  No 
other requirements on access to or exercise of the profession have been identified. 

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes  for  engineers  concerning  access  to  specific  professional  activities  that  would  be 
subject to additional qualification requirements in Belgium. 

Belgium maintains its position that the protected titles are only “academic titles”. This means 
that  professionals  from  other  Member  States  seeking  to  use  the  protected  titles  will  not  be 
able to  benefit from  the  rights  and procedures for recognition  of professional  qualifications 
set out in Directive 2005/36/EC. 

Accountants/Tax advisors 

In 2017, the Commission made the following recommendations for accountants/tax advisors: 

 

re-assess the incompatibility rules prohibiting the simultaneous exercise of any other 
economic activity for all types of accountancy professions, especially for professions 
where  the  conflict  of  interest  could  be  prevented  on  a  case-by-case  basis  (see 
infringement 2015/4216 concerning total bans on joint exercise); 

  assess the proportionality of the shareholding requirements. 

25 This  refers,  for  example,  to  situations  were  in  order  to  pursue  specific/specialised  activities  additional  education  or 
experience  or  an  exam  would  be  required.  This  may  concern  activities  such  as:  (i)  construction  supervision;  (ii)  energy 
certification; (iii) energy audits; (iv) expertise activities; and (v) activities related to special buildings (such as nuclear power 
plants, or historical heritage sites). 

23 

 
 
 
 
                                                           
agréé/erkend 

‘comptable-fiscaliste 

Belgium has fully addressed these recommendations by means of amendments to the code of 
ethics as well as a new law that fundamentally changes the organisation of the profession and 
removes  legal-form  and  shareholding  requirements.  On  30  September  2020,  a  new  law  on 
accountants  and  tax  advisors  entered  into  force  (hereafter  “the  new  Accountant  and  Tax 
Advisor  law”.  This  law  replaces  the  four  professions  of  ‘comptable  agréé/erkend 
boekhouder’, 
‘conseil 
fiscal/belastingconsulent’  and  ‘Expert-comptable/accountant’  by  two  new  professions: 
 and 
‘gecertificeerd 
‘gecertificeerd  belastingadviseur/conseiller  fiscal  certifié’  (certified  tax  advisor 27 .  The 
objective  of  the  reform  is  to  increase  the  quality  of  the  services  and  the  flexibility  of  the 
applicable  regulation.  It  should  be  noted  that  the  ‘old’  professions  and  titles  of  ‘comptable 
agréé/erkend boekhouder’ and ‘comptable-fiscaliste agréé/erkend boekhouder-fiscalist’ have 
been  replaced  by  the  transitional  titles  of  ‘accountant/comptable’  and  ‘comptable-
fiscaliste/fiscaal  accountant’  (tax-accountant)  for  those  persons  who  held  that  title  on  30 
September 2020. It is however no longer possible to acquire these professional titles for new 
entrants to the profession. 

accountant/expert-comptable 

boekhouder-fiscalist’, 

accountant)

(certified 

certifié’ 

26

The  new  profession  of  certified  accountant  is  regulated  by  way  of  a  protected  title  and  a 
reserve of activities that includes bookkeeping/drawing up of financial statements, as well as 
some  specific  expert  and  attestation  tasks.  All  of  these  actvities  are  shared  with  auditors. 
Certified tax advisors, for their part, are only regulated by way of protected title.   

As was the case under the old law, for both professions of certified accountant and certified 
tax advisor, the required education is: (i) 3 years of university or post-secondary study; (ii) a 
mandatory  traineeship  of  3  years;  and  (iii)  two  separate  state  exams  (an  entry  exam  at  the 
start and a competency exam at the end of the traineeship). An exemption from the three-year 
traineeship requirement as well as the entry exam is possible for those who can prove 7 years 
of relevant  professional  experience. All  professionals  still need to  register with  the relevant 
professional  body  and  follow  continuous  professional  development  activities  as  determined 
by this body. 

On the specific rules on incompatible activities and joint exercise that were applicable to the 
former  professions  of  ‘comptable  agréé/erkend  boekhouder’  and  ‘Comptable-fiscaliste 
agréé/Erkend  boekhouder-fiscalist’  (currently  ‘accountant/comptable’  and  ‘comptable-
fiscaliste/fiscaal accountant’), the Court of Justice of the European Union (CJEU) held in its 
judgment  in  case  C-384/18  of  27  February  2020  that  by  ‘prohibiting  the  exercise  of 
accounting activities in conjunction with the activities of an insurance broker or agent, or of 
an  estate  agent,  or  with  any  banking  or  financial  services  activity,  and  by  permitting  [the 
Chambers] to prohibit the exercise of accounting activities in conjunction with any artisanal, 
commercial  or  agricultural  activity,  the  Kingdom  of  Belgium  has  failed  to  fulfil  its 
obligations under Article 25 of Directive 2006/123/EC […] and Article 49 TFEU’. The CJEU 
considered that Belgium had failed to demonstrate by means of ‘precise evidence’ that an ex 
ante ban was ‘the only measure capable of attaining the desired objectives’ and that ‘none of 
the  measures  less  restrictive  of  the  freedom  to  provide  services’  suggested  by  the 
Commission would be sufficiently effective to attain those objectives. More specifically, the 
CJEU  said  that  Belgium  had  failed  to  show  why  an  ex  post  review  by  the  professional 
chambers would not be sufficient to reach the objective of guaranteeing the independence and 

26 This replaces the former profession and title of ‘accountant/expert-comptable’. 

27 Replacing the former profession and title of ‘belastingconsulent/conseil fiscal’. 

24 

 
 
                                                           
impartiality of accountants and of ensuring that they comply with their obligation to maintain 
strict professional secrecy. 

these 

Although  Belgium  already  amended  the  codes  of  ethics  for  these  professions  during  the 
the 
infringement  procedure, 
‘accountant/comptable’  and  ‘comptable-fiscaliste/fiscaal  accountant’  (formerly  ‘comptable 
agréé/erkend  boekhouder’  and  ‘comptable-fiscaliste  agréé/erkend  boekhouder-fiscalist’)  are 
now allowed to exercise multidisciplinary activities in so far as these do not jeopardise their 
independence, impartiality and professional secrecy. There will only be an a posteriori check 
by the professional association. 

amendments  did  not 

suffice 28

.  Hence, 

On  the  professions  of  certified  accountant  and  certified  tax  advisor,  the  new  law  only 
provides for a general conflict-of-interest rule. Although the law provides for the possibility 
of adopting more specific rules on incompatible activities, no new code of ethics  governing 
these two professions has yet been adopted. However, it is unclearto what extent the previous 
code  applicable  to  the  former  ‘accountants’,  would  also  apply  to  the  current  profession  of 
certified accountant29. In addition, for legal persons, Belgium requires the corporate goal and 
activity to be limited to  the activities  covered by the profession or to  activities that are not 
incompatible  with  that  profession.  Legal  persons  are  allowed  to  participate  in  other 
companies if these companies do not exercise activities that are considered incompatible with 
the legal person’s profession. 

The new law on accountants and tax advisors removes any remaining requirements on legal 
form  and  shareholding  for  both  professions.  However,  it  upholds  the  requirement  that  the 
majority of the voting rights in a professional company of accountants/tax advisors must be 
held by the professionals working in that company.  

There  is  still  a  mandatory  obligation  for  accountants/tax  advisors  to  hold  indemnity 
insurance, and the insurance contract must be approved by the professional body. In addition, 
the  professional  must  take  an  oath  before  he  or  she  can  be  registered.  Finally,  the  code  of 
ethics  applicable  to  the  former  ‘accountants’  will  apply  to  the  current  certified  accountant 
insofar  as  it  is  not  contradictory  to  the  the  new  Accountant  and  Tax  Advisor  law  or  other 
legislation. This code would seem to considerably restrict the type of advertising allowed by 
such ‘accountants’30.  

Lawyers 

In 2017, the Commission made the following recommendations for the lawyers. 

28 The amended code of ethics that entered into force in 2017 still completely banned certain activities (insurance broker and 
any banking- or financial-services activity for which registration with the financial supervisory authority is required) from 
being  exercised  either:  (i)  simultaneously  with  the  profession  of  accountant;  or  (ii)  as  part  of  a  multidisciplinary  practice 
with other professionals. All other activities were made subject to prior approval by the professional association taking into 
account the risk to the independence and impartiality of the professional. 

29 1 MAART 1998. - Koninklijk besluit tot vaststelling van het reglement van plichtenleer der accountants. Articles 20-21 of 
this Royal Decree seem to subject the possibility to set up a multidisciplinary practice to a prior approval by the professional 
association  and  seem  to  limit  such  joint  exercise  to  other  intellectual  professions  as  well  as  to  a  mere  cost-sharing 
association.  

30 Arts 30 & 31 of this act seem to: (i) limit advertising to ‘objective information’ about the office that does  not jeopardise 
the integrity of the profession; and (ii) explicitly prohibit any comparative advertising on tariffs or quality. It is unclear to 
what extent these limitations are still imposed following the adoption of Directive 2006/123/EC as well as book XIV of the 
Belgian Code of Economic Law. 

25 

 
 
 
                                                           
  The  Commission  said  Belgium  should  introduce  more  transparency  and  review  the 
proportionality-of-access  rules  for  lawyers  wishing  to  practise  before  the  relevant 
supreme courts, and in particular clarify the rules applicable to European lawyers; 
  The  Commission  said  (this  was  also  a  recommendation  to  all  MS)  that  Belgium 
should  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 
the  corresponding  supervisory  arrangements.  In  addition, 
profession  and 
consideration should be provided to the cumulative effect of such requirements to the 
extent that their effects might be accentuated in case of extensive reserves of activities 
(e.g. where legal advice is also part of the reserved activities). 

to 

There has been no reform or other initiative the Commission is aware of which has taken into 
account or assessed the recommendations made by the Commission. 

The legal profession in Belgium includes the professions of ‘avocat/advockaat/rechtsanwalt’ 
and ‘avocat devant la Cour de Cassation/advocaat bij het Hof van Cassatie’. The profession is 
regulated by way of a protected title and a reserve of activities for: (i) the representation of 
clients in court; (ii) insolvency practice as ‘curator’/‘curateur’; (iii) representation before the 
Patent  Office  (shared  with  patent  agents);  and  (iv)  since  2018,  mediation  in  the  form  of 
‘collaboratieve onderhandelingen’/‘droit collaboratif’ between the parties and their respective 
lawyers without the need to involve a neutral third party.  

The general education requirement for lawyers is 5 years of study complemented by 3 years 
of training and passing the bar exam. An ‘avocat devant la Cour de Cassation’/‘Advocaat bij 
het Hof van Cassatie’ is required additionally to have a professional experience of 10 years as 
a registered lawyer, and must follow an additional training of 4 years, which is completed by 
passing an additional bar exam. 

All lawyers are obliged to register with the bar.  

The  number  of  licences  granted  to  ‘avocat  devant  la  Cour  de  Cassation’/‘Advocaat  bij  het 
Hof  van  Cassatie’  appears  to  be  restricted  (currently  there  are  20).  These  lawyers  are 
appointed by the King upon proposal by the Supreme Court. 

Lawyers  are  required  to  follow  continuous  professional  training  by  way  of  a  credit-system 
determined on a yearly basis (an average of 20 hours a year ). 

The use of all company forms is allowed, on the condition that all shares are in the hands of 
qualified  lawyer(s),  and  with  the  limitation  that  shares  cannot  be  traded  on  the  stock 
exchange. Irrespective of the legal form chosen, all shares and voting rights are reserved to 
lawyers.  

Belgian  law  explicitly  prohibits  lawyers  from  combining  the  exercise  of  the  profession  of 
lawyer  with  certain  specific  professions  such  as  judge,  notary  and  bailiff,  but  also  with  all 
‘trade or industry’ activities. All other professions or activities are allowed on condition that 
they do not  endanger the independence of the lawyer or the dignity of the bar. However, it 
seems that at least the Flemish bar has been more flexible towards exercising trade activities 
in  combination  with  the  profession  of  lawyer.  Nevertheless,  in  all  language  communities, 
lawyers are allowed to organise certain forms of cooperation with other professions, but are 
not allowed to do this in the form of a limited liability company.  

26 

 
 
 
Lawyers  are required to  take out  professional  indemnity insurance (a minimum  coverage is 
subscribed to by the bar for all its affiliated members and included in the membership fees). 
Lawyers  are  free  to  determine  their  fees  but  are  not  allowed  to  work  on  the  basis  of 
contingency  fees  exclusively  related  to  the  outcome  of  the  dispute.  The  client  must  be 
informed  of  the  lawyer’s  tarrifs  beforehand.  If  the  lawyer’s  fees  exceed  the  limits  of  fair 
moderation,  the  bar  association  (‘Conseil  de  l’Ordre’)  has  the  authority  to  reduce  it.  The 
lawyer’s  fees  may  also  be  challenged  before  the  judge.  Belgian  lawyers  are  allowed  to 
advertise, yet certain restrictions are imposed by the bars. For example, the Flemish bar has 
ruled that advertising on prices cannot solely refer to minimum and basic prices. According 
to the rules of the French-speaking bar and the German-speaking bar advertising: (i) can only 
be  about  ‘objective  elements  that  can  be  verified  by  the  bar’;  (ii)  cannot  refer  to  success 
rates/number of cases treated/turn-over; (iii) cannot advertise prices of such a low level that 
these would not suffice for a qualitative service, etc.  

Patent agents 

In 2017, the Commission did not address any recommendations to Belgium for the profession 
of patent agents.  

In  the  meantime,  Belgium  has  adopted  a  new  law  on  patent  agents  (Law  of  8  July  2018) 
which will introduce additional requirements,  such as title protection, mandatory insurance, 
and  requirements  for  continuous  professional  development.  Although  parts  of  this  new  law 
entered into force on the 1 December 2020, this is not the case for the provisions covering the 
additional requirements described above. 

Patent agents are regulated by way of a reserve of activity for counselling and representing 
clients before the patent authority. This activity is shared with lawyers.  

The  education  required  is  4  years  of  study,  a  mandatory  traineeship  of  3  years  under  the 
supervision of an accredited patent agent (or as an employee representing his or her employer 
in  patent  matters  before  the  Belgian  Office  for  Intellectual  Property)  and  the  successful 
completion of a state exam.  

Patent agents must become a member of their professional association, pay membership fees, 
and comply with the rules of the code of ethics.  

Once the relevant legal provisions of the Law of 8 July 2018 enter into force, patent agents 
will  also  be  required  to  follow  continuous  professional  development  activities  and  to 
subscribe 
of 
‘octrooigemachtigde’/‘mandataire en brevets’/‘Patentanwalt’ will become protected. 

to  mandatory 

professional 

insurance. 

indemnity 

title 

The 

Real-estate agents 

In 2017, the Commission made the following recommendations for real-estate agents: 

  evaluate  to  what  extent  the  duration  of  mandatory  qualification  requirements  is 
indispensable  in  view  of  the  tasks  pursued  by  estate  agents  and  the  objectives  of 
regulation; 

  consider the possibility of alternative pathways to access the profession; 

27 

 
 
 
 
 
  evaluate the need for shareholding and voting rights restriction. 

There has been no reform or other initiative the Commission is aware of which has taken into 
account or assessed the recommendations made by the Commission.  

Real-estate  agents  are  regulated  by  way  of  a  protected  title  and  reserve  of  activity.  The 
intermediation  in  real-estate  transactions  is  an  activity  shared  with  notaries,  while  ‘syndic’ 
management of properties can also be carried out by other professionals such as lawyers. 

There  seem  to  be  two  pathways  to  obtain  the  professional  qualification:  (i)  a  three-year 
general bachelor’s degree of any kind; or (ii) a three-year special ‘entrepreneurial training’, 
which can be followed by attending evening classes twice a week. Both degrees still need to 
be  complemented  with  a  mandatory  traineeship  lasting  a  minimum  of  200  days  and  a 
mandatory exam organised by the professional association. 

Real-estate  agents  are  required  to:  (i)  be  registered  with  the  professional  body;  (ii)  follow 
continuous professional development (for a minimum of 10 hours per year and up to 20 hours 
if the real  estate agent  wants  to  combine the activities of ‘bemiddelaar’ (real-estate broker)  
with  ‘syndicus’  (property  manager));  and  (iii)  be  covered  by  professional  indemnity 
insurance.  

There are no restrictions on the use of corporate forms. However, setting up of a ‘full’ limited 
liability company is only possible in the form of a so-called professional real-estate company, 
where  the  company  itself  is  allowed  to  exercise  the  profession.  In  such  professional 
companies, 60% of the shares and voting rights need to be held by qualified professionals; the 
remaining shares need to be held by natural or legal persons that exercise a non-incompatible 
profession  and  that  have  been  reported  to  the  professional  association.  In  addition,  all 
managers,  directors,  members  of  the  management  committee  and,  more  generally, 
independent  agents  acting  in  the  name  and  on  behalf  of  the  legal  entity,  must  be  natural 
persons authorised to exercise the profession of real-estate agent. In a professional real-estate 
company  of  this  sort,  the  joint  exercise  of  professional  activities  is  restricted  by  the 
requirement that the -goal’ of the company needs to be limited to ‘those activities that are part 
of the real-estate profession and are not incompatible with it’. It seems that the professional 
association  assesses  the  ‘goal’  of  these  companies  without  any  precise  criteria,  and  refuses 
the  setting-up  of  certain  companies  if  the  additional  activities  are  considered  to  be 
incompatible  with  the  real-estate  profession.  No  such  limitations  on  shareholding  or  joint 
exercise  are  present  if  real-estate  agents  choose  an  ‘ordinary’  real-estate  company  form. 
However, in such ‘ordinary’ real-estate companies, professionals cannot limit their liability to 
the same extent. More generally, real-estate agents are also subject to a general obligation to 
avoid conflicts of interest.  

Tourist guides 

Because tourist guides were not regulated in Belgium at the time, no recommendations were 
formulated in 2017.    

At  the  end  of  2016,  the  Walloon  Region  in  Belgium  amended  its  Code  on  Tourism  and 
introduced title protection for different types of tourist guides. The regulation came into force 
the  ‘guide  conférencier’,  ‘guide  régional’,  ‘guide 
in  July  2017.  These 
accompagnateur en randonnée’, ‘guide grand tourisme’, ‘guide local ou thématique’, ‘guide 

titles  are 

28 

 
 
 
nature-aventure’,  and  ‘guide  découverte  de  la  nature’.  There  are  no  reserved  activities 
associated with these protected titles. 

Education requirements differ according to the specific title sought. For instance, to use the 
title of ‘guide conférencier’, a Master title is required31, whereas to become a ‘guide régional’ 
only a two-year education programme of ‘guide touristique – guide régional’ is required. In 
addition, there is a minimum requirement of 3 years of prior professional experience, with a 
minimum  of  5  ‘performances’  per  year  in  the  categoru  and  the  language(s)  for  which 
recognition is sought32. 

The  territorial  validity  of  these  titles  is  limited  to  the  Walloon  region.  No  specific  mutual-
recognition  regime has  been laid down for tourist guides from  the other regions,  given that 
these regions do not regulate the profession. 

Tourist  guides  seeking  title  protection  need  to  prove  their  knowledge  of  the  language(s)  in 
which  they  want  to  guide.  In  addition,  when  working,  they  need  to  visibly  wear  a  specific 
badge.  Finally,  according  to  the  code  of  ethics,  tourist  guides  who  have  chosen  to  join  a 
professional association are not allowed to make personal advertising beyond the advertising 
provided by the group to which he/she belongs.   

31 As well as a one-year ‘higher education accreditation’ that can be followed in parallel to the final Master-year. 
32 Only three services per year and per language are required for the category ‘local/thematic guide’ 

29 

 
 
 
 
                                                           
    BULGARIA   

_______________________ 

I. 

Overview 

By  1  February  2021,  Bulgaria  had  submitted  information  about  109  regulated  professions. 
Among those professions, 6.4% concern business services and 10.1% the construction sector.  

According to an EU-wide survey33, 21% of Bulgaria’s labour force can be considered to be 
working in regulated professions. This corresponds exactly to the EU average (21%). 

Bulgaria is regularly updating the database of regulated professions. As of 1 January 2021, 
97% of the general information on regulated professions had been filled in. About 3% of the 
professions still need to be assessed as to the proportionality of their regulation.  

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  Bulgaria  is  higher  than  the  EU  average  for  the  professions  of 
architect,  civil  engineer,  lawyer  and  tourist  guide.  It  is  lower  for  the  professions  of 
accountant/tax  adviser,  patent  agent  and  real  estate  agent  (the  latter  not  being  regulated). 
Among the professions analysed, restrictiveness is the highest for lawyers. 

Chart 1: Regulatory restrictiveness, Bulgaria, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

33 Koumenta M. and Pagliero M., (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

30 

 
 
 
 
 
 
 
                                                           
Architects/engineers 

In  2017,  the  Commission  did  not  address  any  recommendations  to  Bulgaria  for  the 
professions of architect and engineer.  

There  have  been  no  significant  reforms  regarding  the  regulation  of  either  profession  since 
2017. 

Both  professions  are  covered  by  the  same  law  and  are  regulated  by  way  of  reserve  of 
activities and title protection. 

For professional companies, only the use of the title ‘design office’ is protected. This title can 
be  used  subject  to  shareholding  requirements  (minimum  50%  of  the  capital  held  by 
professionals),  but  professional  activity  is  not  reserved  for  companies  holding  such  titles. 
Thus, the service can be provided by qualified professionals in a company without restriction 
as regards its legal form or shareholding requirements. 

Under  the  Spatial  Planning  Act,  the  activities  reserved  for  architects  broadly  fall  into  the 
following  activity  categories:  (i)  architectural  design  and  planning,  feasibility  studies;  (ii) 
examination  of  design  and  related  documentation;  (iii)  preparation/submission/signing  of 
technical  control  and  compliance  documentation;  (iv)  construction/cost/management, 
monitoring  of  construction/execution;  (v)  urban/territorial  planning/design;  and  (vi) 
landscape architecture.  

Architects share these activities with engineers and with other qualified persons with limited 
capacity (such as urban planners, landscape architects, etc.)  

Under the Law on spatial planning, the activities reserved for engineers broadly fall into the 
following  activity  categories:  (i)  design  and  planning,  feasibility  studies;  (ii)  representation 
for  obtaining  permits  (signature  of  designs);  (iii)  tender  and  contract  administration;  (iv) 
project  management, including monitoring of  execution and construction cost  management; 
and (v) management of construction maintenance (including inspection). 

Engineers  share  these  activities  with  architects  and  with  other  qualified  professionals  with 
more limited capacity (such as urban planners, landscape architects, etc.). 

The  training  requirements  for  full  capacity  to  exercise  either  of  the  professions  comprise  7 
years in total and include a master’s degree and a state exam, as well as 2 years of experience 
with  a  fully  qualified  professional.  A  second  pathway  requires  a  bachelor’s  degree  and  4 
years  of  relevant  experience.  There  is  a  legal  obligation  for  the  professional  chambers  to 
provide continuous professional development courses to interested architects/engineers, but it 
is not compulsory for them to follow that training. 

For  both  professions,  membership  in  the  relevant  professional  organisation  is  compulsory 
under the Law on the Chamber of Architects and Investment Design Engineers. 

As regards incompatibility, there is a general conflict of interest rule for working on projects. 
Under  the  Law  on  the  Chamber  of  Architects  and  Investment  Design  Engineers,  the  same 
person cannot participate in the construction process as both designer and constructor. 

Professional liability insurance is mandatory under the Law on spatial planning. 

Fees/tariffs that professionals and/or professional firms charge for their services are regulated 
by the profession itself, by way of binding minimum or fixed fees/tariffs for some activities. 

31 

 
 
Based on information available, there are no additional certification or attestation schemes for 
architects  or  engineers  concerning  access  to  specific  professional  activities  that  would  be 
subject to additional qualification requirements in Bulgaria34. 

Accountants/tax advisers 

In 2017, the Commission did not address any recommendations to Bulgaria for the profession 
of accountant/tax adviser.  

The profession is regulated in Bulgaria by way of reserved activities; the title ‘accountant’ as 
such does not exist. 

Article  17  of  the  Law  on  accountancy  reserves  for  professionals  holding  particular 
qualifications the activity of drawing up consolidated, annual and interim financial statements 
of  enterprises  (with  the  exception  of  consolidated  statements  of  microenterprises).  This 
activity is shared with auditors. 

The Law on accountancy establishes 5 pathways to obtain the required qualification, with a 
total  duration  of  7  to  8  years  depending  on  the  pathway.  The  main  pathway  consists  in  a 
master’s  degree  in  accounting  and  economics,  and  professional  experience  of  2  years  in 
accounting, external or internal auditing and financial inspection or tax audits. 

Additional authorisation requirements or restrictions to exercise the profession have not been 
identified. 

Lawyers 

In 2017, the Commission issued the following recommendations for the profession of lawyer 
in Bulgaria: 

 

 

re-assess  the  necessity  of  reserving  to  lawyers  legal  advice  and  representation  of 
citizens before administrative authorities under the new draft law; 
(recommendation  to  all  Member  States)  assess  legal  form  and  shareholding 
requirements,  incompatibility  rules  and  multidisciplinary  restrictions,  in  particular 
taking  into  account  the  proportionality  of  these  restrictions  in  relation  to  the  core 
principles,  such  as  the  independence  of  the  profession,  and  to  the  corresponding 
supervisory  arrangements.  In  addition,  consideration  should  be  given  to  the 
cumulative  effect  of  such  requirements  to  the  extent  that  their  effects  might  be 
accentuated in the case of extensive reserves of activities (e.g. where legal advice is 
also part of the reserved activities). 

There has been no reform or other initiative in Bulgaria the Commission is aware of that has 
taken into account or assessed its recommendations.  

The legal profession in  Bulgaria is  regulated by way of reserves of activities and protected 
title. 

The activities reserved for lawyers consist of representation of clients in court (shared with in 
house  lawyers).  In  addition,  lawyers  may  certify  copies  of  documents  or  authenticate 

34 e.g. where additional education or experience or an exam would be required to pursue specific/specialised activities. This 
may concern activities such as the performance of construction supervision, energy certification, energy audits, expertise 
activities, activities related to special buildings (such as nuclear power plants, historical heritage sites). 

32 

 
 
 
                                                           
signatures (activity shared with notaries). Legal advice is not reserved for lawyers. A number 
of lawyers offer online consultations through their websites. 

The scope of the activities reserved for lawyers concerning the registration of companies had 
been  reduced  prior  to  the  2017  reform  recommendations.  The  activity  is  open  to  other 
professionals,  such  as  accountants,  but  also  to  non-professionals.  The  registration  of 
companies in the Commercial Register is supervised by the Registry Agency and is no longer 
done  by  the  courts.  As  a  consequence,  the  registration  fees  charged  by  other  professionals 
such as accountants for the registration of companies have been significantly lowered. 

There are ongoing discussions on a new draft law since 2015. The new law would introduce a 
wide  range  of  activities  exclusively  reserved  for  lawyers.  These  would  include  giving  oral 
and written consultations and statements on issues of law, preparation of complaints, and the 
drafting of notary acts and testaments. However, until now no decision has been taken by the 
legislator.  

The level of qualification required is a master’s degree in law, successful completion of a Bar 
exam and 2 years of relevant professional experience. 

Candidates  holding  an  educational  and  scientific  degree  of  ‘Doctor  of  laws’,  as  well  as 
individuals  who  have  a  legal  service  record  of  more  than  5  years,  may  register  with  the 
Supreme Bar Council without passing an examination. 

Professional  liability  insurance  is  mandatory.  Only  a  limited  number  of  legal  forms  are 
possible, whereas shareholding requirements provide for 100% capital ownership for lawyers. 

Ordinance No 1 of 9 July 2004 of the Supreme Bar Council sets minimum binding fees for 
lawyers. 

Lawyers are allowed to develop a website and have business cards for informative purposes 
but all forms of advertising are prohibited, as specified in the Code of Conduct for lawyers.   

Patent agents 

In 2017, the Commission did not address any recommendations to Bulgaria for the profession 
of patent agent.  

Several reforms have taken place since the beginning of 2017: an ordinance on patent agents 
entered  into  force  on  9  September  2017  reforming  the  profession.  The  Law  on  patent  and 
utility  models  was  updated  in  2019  and  2020,  somewhat  liberalising  the  exercise  of  the 
profession. 

The profession of industrial property representative continues to be regulated in Bulgaria by 
way of reserved activities and protected title. However, since 2019/2020, the activity of filing 
patents is no longer exclusively reserved for industrial property representatives. Inventors can 
also  file  a  patent  before  the  Patent  Office  in  person,  unless  they  are  not  established  in 
Bulgaria;  in  the  latter  case  they  need  to  act  through  a  lawyer  or  an  industrial  property 
representative.   

The  total  duration  of  the  education  required  is  5  years  (master’s  degree  in  law,  technical 
disciplines  or  intellectual  property).  In  addition,  patent  agents  need  to  prove  professional 
experience of 2 years and pass the specific state exam organised by the Patent Office. 

Membership of a professional association is not required, but there is an obligation to enrol in 
the  Register  of  Industrial  Property  Representatives.  Incompatibility  rules  exclude 

33 

 
 
involvement in  trade and in  salaried activities, and make being a patent  agent  incompatible 
with the status of civil servant. 

The profession can be exercised individually or  in  partnership with  any  other profession or 
trade and in any available company form. 

Real estate agents 

The profession is not regulated in Bulgaria. 

Tourist guides 

In 2017, the Commission made the following recommendations for the profession of tourist 
guide:  

 

(recommendation  to  all  regulating  Member  States)  consider  the  justification  and 
proportionality of regulation of the profession. 

  consider introducing a more precise definition of the reserved activities in view of the 

very wide or undefined scope of reserved activities 

On  11  June  2019,  the  profession  of  tourist  guide,  which  was  regulated  by  way  of  title 
protection and reserves of activities, was reformed. 

The  scope  of  the  reserved  activities  since  the  reform  is  only  described  negatively,  i.e.  by 
listing exclusions where the regulation does not apply. The new Ordinance states that it does 
not apply to persons carrying out tourist guide activities as employees of and in museums, art 
galleries,  protected  natural  sites,  archaeological  sites  and  excavations.  Nor  does  it  apply  to 
mountain  guides  and  therefore  to  activities  in  caves,  diving,  hunting  and  fishing  activities, 
bodies  for  water  sports,  mountain  and  river  attractions,  hunting  and  birdwatching.  It  is 
understood from this that  outside these exceptions, the activities reserved for tourist  guides 
are  broad  and  cover  any  means  of  accompanying  and  guiding  tourists  and  providing 
explanations.  Service  providers  from  other  Member  States  are  only  allowed  to  provide 
services  for  trips  starting  and  ending  outside  Bulgaria,  as  long  as  the  activity  is  provided 
inside the vehicles they travel in. 

Although  there  are  several  routes  to  obtain  qualification  as  tourist  guide,  the  educational 
requirement comprises in general 5 years (master’s degree) and passing a specific state exam 
organised by the Ministry of Tourism. Since 2019, it is compulsory to take practical training 
of at least 4 weeks with a tourist guide registered in the Register for Licensed Tourist Guides 
or  with  a  registered  tour  operator  or  with  an  organisation  working  in  the  field  of  tourism. 
There is still a general obligation to follow continuous professional development courses, but 
there  are  no  specific  requirements  as  regards  the  content,  duration  and  penalties  for  non-
compliance. 

Registration  in  a  state  register  remains  compulsory,  but  membership  in  a  professional 
association is still voluntary. 

34 

 
 
 
 
 
 
    CROATIA    
_______________________ 

I. 

Overview 

By 2 March 2021, Croatia had submitted information about 263 regulated professions. This is 
a  very  small  increase  compared  with  previously  submitted  figures.  While  a  couple  of 
professions have been deregulated (e.g. tourist guides) Croatia has also added new entries to 
the  database  on  regulated  professions,  including  professions  that  have  been  regulated  as 
required  by  EU  law.  Of  those  professions,  11.4%  concern  business  services,  7.6%  the 
construction sector and 0.4% the real estate sector.  

According  to  an  EU-wide  survey35,  31%  of  Croatia's  labour  force  can  be  considered  to  be 
working in regulated professions. This is significantly higher than the EU average (21%). 

Croatia  is  now  regularly  updating  the  database  on  regulated  professions.  This  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information about the regulation of professions in a given Member State.  

The information on regulated professions in Croatia is currently still incomplete for a number 
of professions, partly because recent reforms have not yet been reported in the database.  

In its national action plan from 2016, Croatia announced a series of measures to be carried 
out  between  2016  and  2018.  Though  some  of  these  seem  to  have  been  implemented,  the 
regulation on tourist guides was not relaxed as had been planned. 

Since 2016, annual country-specific  recommendations  on professional services have been 
addressed to Croatia, in particular to remove regulatory restrictions hampering access to and 
the practise of regulated professions, and increase competition in professional services. 

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  Croatia  is  higher  than  the  EU  average  for  all  the  professions 
analysed, except for patent agents, and is highest for lawyers. 

35 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU.  See: https://ec.europa.eu/docsroom/documents/20362. 

35 

 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Croatia, 2021. 

Starting  from  a  comparatively  very  restrictive  regulatory  environment  for  professional 
services,  Croatia  has  over  the  years  embarked  upon  several  reform  efforts,  with  mixed 
success.  

Most recently, Croatia requested the World Bank together with the European Commission to 
analyse  the  restrictions  in  place  for  regulated  professions  and  to  identify  possibilities  for 
reform, as part of the 2019-2024 World Bank Group (WBG) Country Partnership Framework 
(CPF) for the Republic of Croatia. After a stocktaking exercise, 24 high-impact professions 
were  selected  for  in-depth  analysis,  including  architects,  civil  engineers,  tax  advisers, 
lawyers,  and  tourist  guides.  The  report  identified  42  unnecessary  restrictions  that  it 
considered most harmful to competition and suggested 45 reform measures to address them 
in the short to medium term. In the long term, the report strongly recommended a systematic 
review of regulations36. 

Following this report, Croatia committed to adopting and implementing two action plans on 
services  market  liberalisation.  The  first  action  plan,  adopted  in  late  2019,  announces  20 
reform  measures  for  seven  professions  (lawyers,  travel  agency  managers,  tourist  guides, 
architects, pharmacists, physical therapists and energy certifiers). The level of ambition of the 
proposed reforms is  significantly  below what  was recommended in the  World  Bank report. 
While the measures were expected to be implemented by the end of 2020, several of them are 
still pending. The second action plan was adopted in late april 2021 and announces reforms 
for six professions (lawyers, notaries, tax advisors, auditors, surveyors and pilots). 

As  will  be  discussed  under  the  headings  on  specific  professions  below,  since  2017  Croatia 
has adopted some, mostly  small, reforms  for architects and civil  engineers (removal  of one 
exclusive  right  for  architects,  abolishment  of  mandatory  Chamber  membership  for 
construction  site  managers  and  removal  of  a  residency  requirement  for  architects),  tax 
advisers  (residency  requirement  abolished,  legal  form  opened  up,  no  licensing  of 
accountants),  lawyers  (amendment  to  advertising  restrictions).  For  tourist  guides,  the 
amendments  actually  created  more  restrictions  by  extending  the  obligation  to  take  county-
specific exams to cross-border service providers. 

36 World  Bank  Group.  2020.  Licence  to  Compete:  Reforming  the  Regulation  of  Professions  in  Croatia.  World  Bank, 
Washington, DC. © World Bank. https://openknowledge.worldbank.org/handle/10986/33963 Licence: CC BY 3.0 IGO. 

36 

 
 
 
                                                           
Based on an in-depth analysis of the current situation, the level of restrictiveness in Croatia is 
found to be higher than the EU weighted average for all professions except patent agents. Of 
the professions analysed, the level of restrictiveness is still found to be highest for lawyers. 

Based  on  the  restrictiveness  indicator,  which  was  established  in  2017,  and  on  its  detailed 
analysis  of  the  legislation,  the  Commission  made  specific  recommendations  for  six  of  the 
seven regulated professions analysed. 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/Civil engineers  

In  2017,  the  Commission  made  the  following  recommendation  for  the  architectural 
profession: 

 

reconsider the wide scope of reserved activities. 

The Commission also recommended that all Member States with a fragmented system for the 
architectural  profession  or  multiple  certification  requirements  should  reflect  on  how  their 
system  affects  the  free  movement  of  professionals  and  whether  the  potential  obstacles  are 
justified. 

The Commission did not make any recommendation to Croatia on civil engineers. 

Since  2017,  Croatia  has  undertaken  some  reforms  of  the  architecture  and  engineering 
professions, and has announced additional reforms as a follow-up to the World Bank review 
that was finalised in 2020. Concretely, the activity of interior design is no longer reserved for 
architects  and  obligatory  chamber  membership  for  site  managers  has  been  abolished.  In 
addition,  the  total  ban  on  advertising  for  civil  engineers  has  been  removed.  Finally,  the 
residency requirement for architects was removed.  

The construction process in Croatia is characterised by the obligatory involvement of a wide 
range  of  professions,  each  with  their  own  exclusive  rights.  These  include  the  'core' 
professions of certified architects and certified civil engineers, but also mechanical engineers, 
electrical engineers, geodetic engineers as well as certified architect-urban planners.  

All  these  professions  are  regulated  by  way  of  reserved  activities  and  title  protection.  This 
analysis  focuses  on  certified  architects  and  civil  engineers  but  will  refer  to  these  parallel 
professions to the extent relevant for assessing regulatory restrictiveness. 

Reserved activities and qualification requirements 

Both certified architects and certified civil engineers are covered by the same laws.  

Both  professions  require  a  graduate  degree  in  architecture  or  engineering  of  5  years,  a 
minimum of 2 years professional experience and passing a professional exam. This seems to 
be the only pathway available to enter those professions. Fully qualified architects from other 
Member  States  who  benefit  from  automatic  recognition  in  line  with  Directive  2005/36/EC 
can carry the protected titles, be entered into the relevant professional registers and exercise 
all reserved activities/roles (including those  for which additional requirements are imposed) 
without  the  need  to  prove  such  professional  experience  and/or  to  pass  the  state  exam.  The 
legislation  reserves  a  large  number  of  activities  for  both  professions  in  the  areas  of  design, 

37 

 
 
 
checking of permit applications and construction supervision, most of which do not appear to 
be shared even between engineers and architects37. Indeed, although both architects and civil 
engineers have a role in, for example, design and planning, their responsibilities are limited to 
their respective domains, with only small overlaps.  

Moreover,  engineering  activities  in  construction  are  further  subdivided  between  civil, 
mechanical, and electrical engineers, each with exclusive rights in their area of responsibility 
(e.g. electrical installations for electrical engineers) with only limited overlaps (e.g. water and 
sewage  installations  for  buildings  can  be  designed  by  certified  architects,  certified  civil 
engineers  and  certified  mechanical  engineers).  Although  for  simple  family  houses,  the 
involvement  of  an  architect  or  civil  engineer  will  suffice,  most  construction  projects  will 
require contributions from professionals from at least three of these fields38. 

This division of tasks in the construction process is made even more complex by the presence 
of specific certification schemes for performing the role of design auditor, project manager, 
site manager or works manager.  

Design auditors are authorised to check and certify the stability of a particular construction. 
Only civil engineers with 10 years of work experience in a relevant field can be entered into 
the registry for design auditors. For large public construction projects39, Croatian law requires 
that a project manager be appointed. This should be a professional with a graduate degree in 
architecture,  urban  planning,  civil  engineering,  electrical  engineering  or  mechanical 
engineering  and  with  at  least  8  years  experience  as  well  as  an  international  project 
management  certificate.  Site  managers  can  manage  other,  less  complex  construction 
projects.  Depending  on  the  level  and  substance  of  their  degree  (graduate/master’s  or 
bachelor’s  in  fields  of  architecture  or  engineering),  professionals  will  need  3-5  years  of 
professional  experience  and  to  have  passed  a  professional  exam.  Works  managers  are 
authorised  to  manage  construction  works  in  their  area  of  specialisation  (architecture, 
civil/electrical/mechanical  engineering). Depending on whether they hold a master’s degree 
in  one of those fields  or only  a bachelor’s degree in  engineering, they  are required to  have 
either 2 or 3 years professional experience in those respective professions and to have passed 
the relevant professional exam.  

Finally,  certified  architect-urban  planners  have  the  exclusive  right  to  develop  draft  spatial 
plans, spatial status reports and engage in landscape architecture. 

Based on the information available, other than those mentioned above, there are no additional 
certification or attestation schemes for architects and civil engineers to gain access to specific 
professional  activities  that  would  be  subject  to  additional  qualification  requirements  in 
Croatia.  

37  The  activities  reserved  for  architects  broadly  fall  into  the  following  categories:  architectural  design  and  planning, 
feasibility studies; examination of design and related documentation; preparation/ submission/ signing of technical control 
and compliance; construction cost management, monitoring of construction /execution; energy certification and energy audit. 

The  activities  reserved  for  engineers  broadly  fall  into  the  following  categories:  design  and  planning,  feasibility  studies; 
representation  for  obtaining  permits  (signature  of  designs);  project  management  including  monitoring  of  execution  and 
construction cost management; energy certification and energy audit. 

38 World Bank, Volume I, 54. 

39 Buildings worth more than HRK 50 million (around USD 8 million) and infrastructure worth more than HRK 10 million 
(around USD 1.5 million). 

38 

 
 
                                                           
Mandatory registration and chamber membership 

Certified  architects  and  civil  engineers,  need  to  register  and  become  members  of  the 
professional  chamber  of  architects  or  civil  engineers.  Mechanical  engineers,  electrical 
engineers and geodetic engineers have their own chambers. Certified architect-urban planners 
need to become members of the architects’ chamber. 

If professionals want to get the licence to perform the tasks of design auditors they must also 
apply to be entered into the relevant specialist registry in their respective chamber. For site 
managers and works managers mandatory membership was abolished at the end of 2019. 

Other requirements 

Both certified architects and civil engineers are obliged to follow a minimum of 10 hours of 
continuous professional development per year.  

There are no corporate form  requirements and both  professions can establish themselves as 
sole  practitioners,  in  a  joint  practice  office  or  as  a  legal  person  registered  for  this  activity 
(including limited liability companies).  

Regarding  incompatibilities  between  certain  activities  and  the  joint  exercise  of  professions, 
besides  a  general  conflict  of  interest  rule,  the  only  specific  limitation  is  that  a 
company/individual  professional  who  undertakes  the  'project  management'  cannot  be 
involved in the actual execution and supervision of that same project. In addition, indemnity 
insurance is compulsory for both professions, and a mutual recognition clause on insurances 
from  other  EEA  countries  is  in  place.  For  architects,  the  chamber  has  recently  abolished  a 
residency requirement. 

Both  for  architects  and  civil  engineers,  the  chambers  provide  non-binding  recommended 
prices by offering  guidance on the necessary  man-hours and  recommended hourly rates for 
specific tasks.  

Accountants/tax advisors 

In 2017, the Commission made the following recommendations for accountants/tax advisors: 

 

re-assess  the  proportionality  of  the  extended  scope  of  the  activities,  reserved  to  tax 
advisors  as  part  of  the  upcoming  reform,  in  particular  as  regards  the  necessity  to 
reserve activities, such as drawing up tax returns; 

  consider  the  possibility  to  share  the  activity  of  tax  counselling  with  other 

 
 

professionals in the sector, in line with Case C-451/03; 
remove the restrictions requiring residence on the national territory; 
take  fully  into  consideration  professional  qualifications  obtained  abroad  in  line  with 
the Professional Qualifications Directive. 

Since then Croatia has amended its Act on tax advisory services by removing the residency 
requirement  and  abolishing  the  legal  form  restriction  that  prevented  tax  advisors  from 
establishing  a  limited  liability  company.  It  also  refrained  from  extending  the  scope  of 
reserved activities as was initially planned under that reform. 

While  the  law  provided  for  the  licensing  of  accountants  by  the  beginning  of  2019,  Croatia 
abandoned  this  plan  and  chose  to  continue  not  to  regulate  accountants.  It  does  however 
regulate tax advisors, by way of reserves of activities and a protected title. Activities reserved 

39 

 
 
for tax advisors include  providing tax advice40 (partially shared with  auditors), representing 
clients before administrative bodies (shared with lawyers), acting as court-appointed experts 
and providing valuation services. 

There  are  two  pathways  to  obtaining  the  required  qualifications.  The  first  is  a  master’s 
diploma  in  economy  or  law,  minimum  5  years  professional  experience  and  passing  a  state 
exam.  The  second  is  a  4-5  year  specialist  university  graduate  degree  related  to  taxes, 
minimum 7 years professional experience and passing a state exam. The exam is particularly 
expensive,  at  around  EUR 950.  Chamber  membership  is  compulsory,  and  subject  to  an 
annual  fee.  Linked  to  this  chamber  membership  is  a  continuous  professional  development 
obligation  of  minimum  120  hours/3  years.  While  there  are  no  numerical  or  territorial 
restrictions  for  tax  advisor  licences,  the  stringent  access  requirements  seem  to  act  as  a 
significant deterrant as there are currently only about 70 licensed tax advisers for the whole 
of Croatia. It seems that most providers of tax advice do so without applying for a licence41, 
which  suggests  either  that  the  exclusive  rights  are  interpreted  quite  leniently  or  that 
enforcement is very limited. 

Following the reform of the Act on tax advisory services in early 2017, tax advisors are now 
also allowed to set up a limited liability company to provide their services. The majority of 
the shares and voting rights in such companies need to be held by licensed tax advisors, and 
the majority of the management board should be tax advisors. Since this reform, tax advisors 
can  also  work  for  a  multidisciplinary  company  that  also  provides  services  other  than  tax 
advice,  as  long  as  the  shareholding,  voting  rights  and  management  board  requirements  are 
fulfilled.  Furthermore,  under  the  amended  act  tax  advisors  are  no  longer  prohibited  from 
engaging in other types of professional activity.  

The indemnity insurance is compulsory for professionals, and any evidence of insurance from 
other EEA countries is accepted. Other authorisation requirements include a certain level of 
knowledge of the Croatian language and on tax laws. 

Lawyers 

In 2017, the Commission made the following recommendations for lawyers: 

 

review the provision according to which a lawyer who is not practising for more than 
6 months would be deprived of the right to exercise the profession 

  clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services. 

The Commission also addressed the following recommendation to all Member States: 

  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality 
of these restrictions in relation to the core principles, such as the independence of 
the  profession  and  to  the  corresponding  supervisory  arrangements.  In  addition, 
consideration should be provided to the cumulative effect of such requirements to 
the extent that their effects might be accentuated in case of extensive reserves of 
activities (e.g. where legal advice is also part of the reserved activities). 

40 Note that the verification of tax returns and continuous supervision of tax and accounting records is exclusively reserved 
for tax advisers. 
41 World Bank Recommendations Volume II, p. 56. 

40 

 
 
 
                                                           
lawyers.  There  was  an  amendement 

Since  2017,  Croatia  has  made  only  minor  changes  to  its  legal  provisions  and  ethical  rules 
governing 
the  Ordinance  on  commercial 
communications  but  it  did  not  create  a  genuine  possibility  for  lawyers  to  advertise  their 
services.  However,  following  an  infringement  proceeding,  Croatia  is  in  the  process  of 
adopting a reform on access to and the practise of the law profession and law firms.  

to 

Lawyers  are  regulated  by  way  of  reserved  activities  and  title  protection.  The  three  main 
reserved activities are giving legal advice (shared with law professors and to a certain extent 
tax  advisors  and  patent  agents);  representing  clients  in  front  of  courts  (exclusive);  and 
drafting  various 
legal  documents  or  actions.  Other  shared  reserved  activities  are 
representation before administrative bodies, insolvency practice and mediation.  

The education requirement is a five-year master’s degree in law, a three-year traineeship and 
passing  a  state  examination.  It  is  then  compulsory  to  register  with  the  Croatian  Bar 
Association,  which  requires  an  enrolment  fee  and  subsequent  monthly  membership  fees. 
Lawyers  need  to  follow  the  Code  of  Ethics,  which  includes  an  obligation  on  continuous 
professional development (to renew, expand and perfect their legal and general knowledge) 
but  with  no  sanction  or control  mechanism.  The  Croatian  law  which  states  that  if  a  lawyer 
does  not  practise  law  for  more  than  6  months  without  a  good  reason,  they  may  lose  their 
practising rights, is in the process of being repealed. 

Lawyers  can  only  set  up  individual  practices,  joint  legal  offices  or  law  firms  (these  can  be 
public societies without limited liability, or limited liability companies). They cannot operate 
as  any  other  legal  person.  Shares  have  to  be  held  by  attorneys  only.  Lawyers  that  have  an 
individual  practices  can  only  establish  one  office  in  the  territory  of  Croatia.  There  is  a 
complete ban on joint exercise with non-lawyers. Furthermore, a lawyer cannot perform any 
activity which is  incompatible with maintaining  their  good reputation  and/or independence, 
or enter into any employment other than in a law firm However, there are restrictions on EU 
lawyers' abilities to set up law firms in Croatia. Possibilities for lawyers and law firms to set 
up offices in Croatia are part of the upcoming reform.  

Lawyers  must  obtain  professional  indemnity  insurance,  and  Croatian  law  also  recognises 
insurances obtained in other Member States. 

Other  authorisation  requirements  include  proof  of  medical  fitness;  a  self-signed  statement 
that the professional has the necessary equipment and office space; taking an oath, buying an 
'office  seal'  (special  stamp),  active  knowledge  of  the  Croatian  language,  being  'worthy  to 
practise law', etc.  

Regarding remuneration, all lawyer’s services are subject to binding minimum and maximum 
tariffs.  Although  the  Ordinance  on  commercial  communications  was  amended,  the 
prohibition on any 'self-praising' avertising means that lawyers are in reality still completely 
prevented from advertising. However, with the ongoing reform, the possibility to derogate by 
written agreement from binding tariffs should be introduced, as well as amendments allowing 
communication of a commercial nature by lawyers. 

Patent agents 

In 2017, the Commission gave Croatia the following recommendation on patent agents: 

41 

 
 
 
 

re-assess the condition of prior professional experience as a requirement to access 
the profession of patent/trademark agent. 

Apart from a reduction in the fee for the professional exam, no reforms of the patent agent 
profession have taken place since 2017. 

The  profession  is  still  regulated  by  way  of  protected  title  and  reserved  activities 
(representation  before  the  Patent  Office  or  other  administrative  authorities),  although  this 
activity is shared with lawyers. 

Patent agents need to have completed a master’s degree in technical or natural sciences, and 
to  have  passed  a  state  exam.  There  are  two  additional  pathways  to  enter  the  profession:  a 
master’s  degree  in  a  field  other  than  technical  or  natural  sciences,  at  least  5  years  of  work 
experience in industrial property, and passing the state exam; or being a lawyer enrolled with 
the Bar and passing the patent state exam. Trademark representatives need to have completed 
a master’s degree in technical or natural sciences, and to have passed a state exam, or be a 
lawyer enrolled with the Bar and having passed the patent state exam. 

The agents need to be members of the Chamber, pay a small annual fee and comply with the 
Code  of  Ethics,  which  includes  the  rule  that  a  representative  may  not  accept  jobs  that  are 
incompatible  with  their  vocation  and  with  maintaining  their  good  reputation  and 
independence. The Code also imposes certain requirements on the content of patent agents’ 
advertisements.  

Real estate agents 

In 2017, the Commission gave the following recommendation on real estate agents: 

  consider the possibility of alternative pathways to access the profession. 

Croatia  has  not  introduced  any  reforms  of  the  regulation  governing  real  estate  agents  since 
2017.  

Real  estate  agents  benefit  from  reserved  activities.  They  have  the  exclusive  right  to 
establish/facilitate  contacts  and  negotiations,  obtain  information  on  properties,  show 
properties and arrange the signing of lease agreements and the transfer of rights. 

The only qualification requirement for real estate agents, apart from a high school diploma, is 
to  pass  a professional  exam.  There is  a state  register of  real estate  agents who have passed 
this exam. Real estate agents are also obliged to take out professional liability insurance. 

Tourist guides 

In 2017, the Commission gave Croatia the following recommendations on tourist guides:  

  clarify  the  legal  situation  of  tourist  guides,  which  currently  differs  between 
regions,  limiting access  and exercise  for established service providers as well as 
for temporary services provision; 
review the list of sites reserved to holders of specific qualifications and consider 
the proportionality of each reservation. 

 

42 

 
 
 
 
It also addressed the following recommendation to all Member States that regulate the tourist 
guide profession: 

  consider the justification and proportionality of regulation of the profession. 

Croatia  adopted  a  new  Act  on  tourism  services  in  late  2017.  On  tourist  guides,  the 
amendments  did  not  address  any  of 
the  Commission’s 
recommendations,  and  seemed  to  have  even  worsened  the  situation.  The  new  Act  did 
however  remove  the  requirement  to  prove  ‘business  ability’.  In  the  meantime,  Croatia  has 
announced further amendments to this act and related ordinances42, which should replace the 
21  county-specific  professional  exams  with  one  centralised  exam,  reform  the  prior  training 
and reduce the number of sites that on the ‘list of protected sites’. 

the  concerns  raised 

in 

Croatia  still  regulates  the  profession  by  means  of  title  protection  and  reserved  activities.  It 
exclusively  reserves  some  activities  (accompanying  and  guiding  tourists  on  cruises  and 
sightseeing  tours  and  interpreting  the  cultural  and  natural  heritage  of  a  specifc  area)  to 
licensed  tourist  guides.  The  law  also  specifically  provides  that  expert  guide  services  at  a 
museum, gallery, protected natural  area, archaeological  site etc. are not  to  be considered as 
tourist guide activities. 

Candidates  need  to  follow  a  vocational  post-secondary  training  of  130  hours  at  a  higher 
education instution before taking the mandatory state exam(s). The exam consists of a general 
part,  that  is  the  same  for  all  the  candidates  and  a  special  part  on  the  protected  tourist  sites 
(‘localities’)  in  the  specific  region/county  where  the  tourist  guide  wants  to  provide  their 
services. This means that a tourist guide that wants to cover protected sites across the whole 
of Croatia would be obliged to pass up to 21 separate county-specific examinations, most of 
which require a fee. Given that the current list of protected sites still seems to cover most of 
Croatia’s  main  tourist  attractions,  having  to  take  a  specific  exam  per  county  amounts  to  a 
serious territorial restriction.  

Rather  than  abolishing  these  territorial  restrictions,  the  2017  Act  on  tourism  services 
extended the county-specific exam requirement for protected sites to tourist guides from other 
Member States who seek to provide their services on a temporary or occasional basis. 

As  mentioned,  Croatia  has  announced  that  it  will  streamline  the  21  county-specific 
professional  exams  into one centralised  exam  which will also  include the general  part. The 
number of protected sites that require this specific part of the exam, will also be reduced by 
70%.  

To  be  allowed  to  work  as  a  tourist  guide,  professionals  will  also  need  to  have  adequate 
knowledge  of  the  Croatian  language  as  well  as  any  other  languages  in  which  they  seek  to 
provide their services.   

42  These  are  part  of  the  first  action  plan  to  liberalise  the  services  market  which  followed  on  from  the  World  Bank 
recommendations. 

43 

 
 
 
 
                                                           
CYPRUS     
___________________________ 

I. 

Overview 

By  1 March 2021,  Cyprus  had  submitted  information  about  114  regulated  professions. 
Among those professions, 15.8% concern business services, 4.4% the construction sector and 
1.8% the real estate sector.  

According  to  an  EU-wide  survey43,  19%  of  Cyprus’  labour  force  can  be  considered  to  be 
working in regulated professions. This is lower than the EU average (21%). 

Cyprus is not very actively updating the  database  on  regulated  professions. The database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information  about  the  regulation  of  professions  in  a  given  Member  State.  To  date,  a 
considerable  part  of  the  general  information  about  professions  in  Cyprus,  as  well  as 
proportionality assessments, are still missing.   

Cyprus  was  not  active  in  the  mutual  evaluation  exercise.  On  the  other  hand,  Cyprus  has 
been subjected to the economic adjustment programme in 2013, and a review and opening of 
their  regulated  professions  has  been  on  the  agenda  for  a  number  of  years,  with  varying 
success.    

Cyprus has not submitted any national action plan.  

The  2020  country  report  for  Cyprus  still  indicated  that  for  certain  regulated  professions, 
Cyprus  has  more  restrictive  regulation  than  the  EU  (OECD)  average.  This  is  the  case  for 
lawyers,  architects,  civil  engineers  and  real  estate  agents,  as  demonstrated  by  the  European 
Commission’s restrictiveness indicator (European Commission, 2017) and as confirmed more 
recently  by  the  OECD  Product  Market  Regulation  indicator  (2018).  Some  of  the  existing 
licensing  requirements,  residency  requirements  and  shareholding  requirements  may 
disproportionately  restrict  market  competition  and  the  mobility  of  professionals,  distorting 
efficient resource allocation. No specific measures to address these issues have been adopted 
or proposed so  far.  Focused reviews and assessment  of the proportionality  of the identified 
restrictions  on  professional  services  would  improve  the  growth  opportunities  and  economic 
performance of these sectors44. 

II. 

Situation on the analysed professions  

Restrictiveness  in  Cyprus  is  higher  than  the  EU  average  for  all  of  the  professions  under 
assessment, except accountant/tax adviser. Of the professions analysed, restrictiveness is the 
highest for lawyers.  

43 Koumenta M. and Pagliero M., (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 
44 Commission staff working document, Country Report Cyprus 2020, accompanying the document Communication – 2020 
European Semester: Assessment of progress on structural reforms, prevention and correction of macroeconomic imbalances, 
and results of in-depth reviews under Regulation (EU) No 1176/2011 {COM(2020) 150 final},  SWD(2020) 512 final, p. 57. 

44 

 
 
   
 
 
                                                           
Chart 1: Regulatory restrictiveness, Cyprus, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects 

In  2017,  the  Commission  made  the  following  recommendations  for  the  profession  of 
architect:  

 

review  the  requirement  that  100%  of  the  shares  of  a  company  need  to  be  held  by 
professionals45;  

  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to other requirements. 

Following  an  infringement  procedure,  Cyprus  changed  the  shareholding  requirements,  thus 
addressing the first recommendation. 

Cyprus  regulates  the  profession  of  architect  by  way  of  reserved  activities  and  protection  of 
title. The reserve of activities for architects, and their nature as exclusive or shared activities, 
derive from a number of legal provisions which include those dealing with construction and 
similar requirements. A number of activities are shared with other engineers, while architects 
have  an  exclusive  right  to  prepare,  submit  and  sign  technical  control  and  compliance 
documentation. 

Following  a  recent  amendment  to  the  Law  on  the  Scientific  and  Technical  Chamber  of 
Cyprus,  access  to  the profession of  architect  is  open to  people with  a degree or diploma in 
architecture obtained following the training specified in the annexes to the Law or obtained 
after 5  years of studies  at  university (or equivalent) or 4  years of university  (or equivalent) 
studies. In addition, a post-diploma professional traineeship in architecture of at least 1 year 
is  required  (2  years  in  the  case  of  4-year  studies).  Registration  with  the  Scientific  and 
Technical  Chamber  of  Cyprus  (ETEK,  or  ‘the  Chamber’)  is  also  mandatory;  an  annual 
licence is issued. 

45 This recommendation was made in follow-up to an infringement procedure opened by the Commission (for further 
information, see press releases IP-16-3646 and IP-17-4772). 

45 

 
 
 
 
 
                                                           
Architects  may  form  general  and  limited  liability  partnerships,  and  private  limited  liability 
companies,  incorporated  under  Cypriot  law.  Public  limited  liability  companies  and  other 
company  forms  are  not  allowed.  While  shareholdings  in  these  companies  and  capital  were 
previously  reserved  for  ETEK  members,  an  amendment  introduced  in  2017  following  the 
infringement  proceedings stipulates that at  least  51% of the partners/shareholders be ETEK 
members, that at least 51% of the capital belongs to ETEK members and that the members 
hold an annual licence to practise the profession. 

In  the  case  of  a  partnership  or  company  whose  partners/shareholders  are  members  of  more 
than  one  category  of  engineering  science  (this  includes  architects),  registration  is  accepted 
provided  that  the  partners/shareholders  hold  a  certain  percentage  per  category  of  activities 
(e.g. in the case of registration in two categories, they hold at least 30% per category). In any 
case, at least 51% of all partners/shareholders must be ETEK members and at least 51 % of 
the  capital  belong  to  members  of  ETEK.  In  addition,  they  must  hold  an  annual  licence  to 
exercise the profession. The Commission understands that the remaining shares can be held 
by any other natural or legal person, including financial investors.  

The law allows for natural and legal persons already legally established in another Member 
State to become shareholders in Cypriot companies when they can prove that they are legally 
established  in  their  Member  State  of  origin,  and  without  any  need  to  register  with  ETEK. 
Legal persons already established in another Member State may also establish themselves in 
Cyprus  by  setting  up  a  branch  or  an  agency,  with  no  shareholding  requirements  being 
imposed by Cypriot law.  

Professional liability insurance is mandatory for companies. 

For energy audits and the energy performance of buildings certification, there is an additional 
certification or attestation scheme. Architects should be registered with the ETEK and have a 
valid licence. Professional experience of at least 3 years in the field is required. In addition, 
architects should prove that they have followed a specific training programme and passed the 
examination. 

According to the Law, the Chamber regulates remuneration for professional advice, services 
and work provided or performed by members of the Chamber. According to the Chamber’s 
Code of Conduct, remuneration for the provision of services is mandatory (except in the case 
of specific authorisation by the Chamber) and minimum fees should be fixed by decision of 
the Chamber. However, to date, there has been no decision regulating fees.   

In  general,  limited  advertising  is  possible  as  long  as  it  is  respectful  of  the  profession; 
however, the Code of Conduct of ETEK contains some restrictions; for example, it prohibits 
comparison with other architects. 

Civil engineers 

In  2017,  the  Commission  made  the  following  recommendations  for  the  profession  of  civil 
engineer:  

 

review  the  requirement  that  100%  of  the  shares  of  a  company  need  to  be  held  by 
professionals46; 

  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to other requirements. 

46 This  recommendation  was  made  in  follow-up  to  an  infringement  procedure  opened  by  the  Commission  (for  further 
information, see press releases IP-16-3646 and IP-17-4772). 

46 

 
 
 
                                                           
Following  an  infringement  procedure,  Cyprus  changed  the  shareholding  requirements  and 
therefore addressed the first recommendation. 

Cyprus  regulates  the  profession  of  civil  engineer  by  way  of  a  reserve  of  activities  and 
protection of title. The reserves of activities for civil engineers and their nature as exclusive 
or  shared  activities  derive  from  a  number  of  legal  provisions  which  include  those  dealing 
with  construction  and  similar  requirements.  A  number  of  activities  are  shared  with  other 
types  of  engineer  and  with  architects.  Management  of  construction  maintenance  (including 
inspection) is the exclusive competence of a licensed civil engineer.  

Access to the profession is open to persons holding (a) a university diploma (or equivalent) in 
the field of civil engineering, which should allow the holder to exercise the profession in the 
country  delivering  the  diploma,  and  after  (b)  completion  of  a  1-year  post-diploma  practical 
training course. Registration with ETEK is also mandatory. Engineers may form general and 
limited  liability  partnerships,  and  private  limited  liability  companies,  incorporated  under 
Cypriot  law.  Public  limited  liability  companies  and  other  company  forms  are  not  allowed. 
While shareholding of these companies and capital was previously reserved for members of 
ETEK,  an  amendment  introduced  in  2017  as  a  follow-up  to  the  infringement  proceedings 
stipulates that at least 51% of the partners/shareholders be ETEK members, that at least 51% 
of  the  capital  belongs  to  ETEK  members  and  that  the  members  hold  an  annual  licence  to 
practise the profession. The  Commission understands that the remaining shares can be held 
by any other natural or legal person, including financial investors. 

In  the  case  of  a  partnership  or  company  whose  shareholders  and  directors  are  members  of 
more  than  one  category  of  engineering  science,  registration  is  accepted  provided  that  the 
shareholders and directors hold a certain percentage per category of activities (e.g. in the case 
of  registration in two categories, they hold at least 30% per category). In any case, at least 
51% of all shareholders should be members – holders of the annual licence to practise – and 
the shares they hold should represent at least 51% of the capital. 

The law allows for natural and legal persons already legally established in another Member 
State to become shareholders in Cypriot companies when they can prove that they are legally 
established  in  their  Member  State  of  origin,  and  without  any  obligation  to  register  with 
ETEK.  Legal  persons  already  established  in  another  Member  State  may  also  establish 
themselves in Cyprus by setting up a branch or an agency, with no shareholding requirements 
imposed by Cypriot law. 

Professional liability insurance is mandatory for companies. 

For energy audits and the energy performance of buildings certification, there is an additional 
certification  or  attestation  scheme.  Engineers  should  be  registered  with  ETEK  and  have  a 
valid licence. Professional experience of at least 3 years in the field is required. In addition, 
engineers should prove that they have followed a specific training programme and passed the 
examination. 

The Law states that the Chamber regulates remuneration for professional advice, services and 
work provided or performed by members of the Chamber. According to the Chamber’s Code 
of  Conduct,  remuneration  for  the  provision  of  services  is  mandatory  (except  in  the  case  of 
specific authorisation by the Chamber) and minimum fees should be fixed by decision of the 
Chamber. However, to date, there has been no decision regulating fees in practice.   

In  general,  limited  advertising  is  possible  as  long  as  it  is  respectful  of  the  profession; 
however, the Code of Conduct of ETEK contains some restrictions; for example, it prohibits 
comparative advertising. 

47 

 
 
 
Accountants/tax advisers 

In 2017, the Commission did not address any recommendations to Cyprus for the profession 
of accountant/tax adviser.  

Cyprus regulates the profession of registered auditor. In contrast, the profession of accountant 
is not regulated.  

Membership  of  Accountants  with  ICPAC  (the  Institute  of  Certified  Public  Accountants  of 
Cyprus) is  not  obligatory to  exercise the profession  of accountant (as opposed to  registered 
auditors). ICPAC’s awarding of the title ‘certified public accountant’ to its members has no 
legal consequences.  

Lawyers 

In 2017, the Commission made the following recommendations for the profession of lawyer:  

 

review  the  rule  on  residency  requirements  for  lawyers  to  the  extent  applicable  to  EU 
nationals seeking access to the profession in Cyprus; 

  clarify  the  scope  of  the  reserves  so  as  to  facilitate  the  provision  of  legal  consultancy 

services by lawyers or other service providers, in particular for online services. 

In addition, the Commission addressed the following recommendation to all Member States: 

  assess 

legal 

requirements, 

form  and  shareholding 

rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality of these 
restrictions in relation to the core principles, such as the independence of the  profession 
and to the corresponding supervisory arrangements. In addition, consideration should be 
given to the cumulative effect of such requirements to the extent that their effects might 
be accentuated in  the case of  extensive reserves  of activities (e.g. where  legal  advice is 
also part of the reserved activities). 

incompatibility 

In 2017, Cyprus introduced an amendment to comply with the first recommendation. Despite 
amendments introduced by a law in 2020, which among other things changed the education 
requirements, the two other recommendations were not addressed.  

The  legal  profession  is  regulated  by  way  of  protected  title  and  a  number  of  reserves  of 
activities,  which  are  exclusive.  These  are:  (i)  representing  clients  in  court  and  before 
administrative  authorities  (including  tax  authorities);  (ii)  provision  of  legal  advice;  (iii) 
drawing  up  legal  documents  such  as  contracts,  real  estate  transactions  and  wills;  and  (iv) 
preparing statements of legal opinions. A 3-year law diploma at university level is required, 
followed  by  a  post-diploma  professional  traineeship  of  12  months  supervised  by  a  lawyer 
having  at  least  5  years  professional  experience.  A  state  exam  needs  to  be  passed  before 
appointment.  

Lawyers have to register with the Bar Association to obtain authorisation to practise, and they 
also have to take an oath.  

There  is  also  a  ‘habitual  residence’  requirement,  established  in  law.  According  to  an 
amendment to the Law in 2017, this condition does not apply to lawyers practising in another 
Member  State  under  the  Cypriot  professional  title.  Similarly,  the  habitual  residence 
requirement  does  not  apply  to  EU  lawyers  practising  in  Cyprus  under  their  home  country 
title.   

48 

 
 
 
 
Continuous  professional  development  is  mandatory.  Lawyers  have  to  attend  certified  and 
non-certified seminars or programmes as a prerequisite for renewal of their licence. There is a 
specific  committee  which  determines,  among  other  things,  the  minimum  requirement  of 
points/hours per year. In 2021, lawyers will have to attend 12 seminars (4 certified and 8 non-
certified), including the carry-over of the 2020 requirements due to COVID-19. 

Lawyers  can  either  work  independently,  as  sole  practitioners,  in  a  partnership  with  other 
lawyers  or  in  law  firms.  Law  firms  may  choose  between  a  number  of  legal  forms,  namely 
partnerships, limited partnerships and private limited companies. All partners or shareholders 
of law firms have to be lawyers and any transfer of shares in a limited company needs to be 
communicated  and  approved  by  the  Bar.  Partnerships  and  limited  partnerships  of  lawyers 
may be shareholders in a law firm which has the form of a private limited company. 

Cypriot  law  contains  an  obligation  for  lawyers  to  have  professional  liability  insurance,  the 
minimum level and conditions of which are set by decision of the Bar.  

The  Code  of  Conduct  lays  down  some  restrictions  on  advertising,  mainly  a  prohibition  on 
‘client hunting’ and on the payment of commission to any person bringing in new clients. 

There are non-binding recommended fees. 

Patent agents 

In  2017,  the  Commission  made  the  following  recommendations  for  the  activities  linked  to 
patent agents: 

  assess the proportionality of measures reserving the activities related to industrial 

property solely to lawyers. 

The  profession  of  patent  agent  is  not  regulated  in  Cyprus.  However,  the  Law  on  lawyers 
reserves  the  submission  of  patents  and  trademarks  for  lawyers,  who  also  have  the  right  to 
provide  legal  advice,  including  on  issues  relating  to  patents  and  trademark  law.  In  that 
respect,  the  conditions  for  accessing  and  exercising  activities  corresponding  to  those  of  a 
patent  agent  are  those  that  apply  to  lawyers.  The  assessment  of  the  regulatory  regime 
applicable to patent agents should therefore be the one applicable to lawyers.  

Real estate agents 

In  2017,  the  Commission  made  the  following  recommendations  for  the  profession  of  real 
estate agent: 

 

take  into  consideration  the  possibility  of  opening  to  other  professionals  the 
activities currently exclusively reserved for estate agents; 

  evaluate  to  what  extent  the  duration  of  mandatory  qualification  requirements  is 
indispensable in view of the tasks pursued by estate agents and the objectives of 
regulation;  

  consider the possibility of alternative pathways to access the profession. 

Despite  these  recommendations,  Cyprus  has  not  initiated  any  reform.  On  the  contrary,  an 
administrative circular of March 2020 introduced new restrictions (see below). 

The  profession  of  real  estate  agent  is  a  regulated  profession.  A  licence  is  required  and 
regulation  takes  the  form  of  a  protection  of  title  and  of  reserved  activities.  The  reserved 

49 

 
 
 
 
activities  are:  the  provision  of  commission-based  services  for  the  sale/rent  of  immovable 
property,  guided  tours  of  properties,  promotion  or  advertising  under  the  title  of  real  estate 
agent.  The  illicit  exercise  of  a  real  estate  agent’s  activities  is  an  offence  punishable  by 
imprisonment  or  a  fine.  In  essence,  while  the  involvement  of  a  real  estate  agent  is  not 
necessary for the conclusion  of property transactions, if a professional  is  involved in  a real 
estate transaction, that person has to be a licensed real estate agent. In addition, all contracts 
for the provision of real estate agency services entered into by non-licensed agents are void. 
These  specific  activities  of  real  estate  agents  do  not  appear  to  be  shared  with  other 
professions. 

Obtaining  a  licence  is  dependent  upon  specific  qualifications  and  training  amounting  to  a 
minimum  of 4  years. Training needs to  be of post-secondary level  and cover a period of at 
least  3  years  at  a  university  or  equivalent  level,  and  should  be  relevant  to  the  profession; 
however,  a  master’s  degree  of  at  least  1  year  in  such  subjects  would  also  suffice.  In  both 
cases, subsequent  professional training of 12 months  is  also  required  and takes the form of 
work as an assistant real estate agent.     

Legal  persons  can  also  offer  real  estate  services,  but  they  need  to  be  licensed.  The  law 
provides  that  such  legal  persons  may  take  the  form  of  general  partnerships,  limited 
partnerships and limited liability companies. Public limited companies are not included in the 
list. A circular of March 2020 issued by the Council of Real Estate Agents and interpreting 
the law states that any natural person linked to a real estate agency must be a registered real 
estate agent. According to this circular, the objective of the legislature is to prevent real estate 
agents from exercising the profession unless they are duly qualified. The purpose is to protect 
both property buyers and sellers. 

The  Council  of  Real  Estate  Agents  imposes  maximum  fees  for  the  activities  of  real  estate 
agents.  

Tourist guides 

In 2017, the Commission made the following recommendations for the profession of tourist 
guide:  

  consider the justification and proportionality of regulation of the profession. 

However, Cyprus has not initiated any reform. 

Tourist guides are regulated by a reserve of activities and title protection. The exercise of the 
profession without a licence is a criminal offence. The Cyprus Tourism Organisation (CTO), 
a state body, keeps a register of licensed tourist guides; tourist guides are obliged to wear the 
official  distinctive  badge  provided  by  the  Deputy  Ministry  of  Tourism.  The  reserve  of 
activities  covers  accompanying  national  or  foreign  tourists  or  visitors  to  provide  specific 
information  and  explanations  on  matters  relating  to  history,  archaeology,  monuments  and 
works of art linked to Cypriot culture, natural monuments and contemporary issues relating to 
Cyprus.  These  activities  are,  however,  shared  with  archaeologists  and  employees  of  the 
Deputy Ministry of Tourism, who provide such services without remuneration. 

Tourist  guides  need  to  possess:  (i)  a  diploma  from  a  tourist  guide  school  (or  equivalent) 
issued  in  Cyprus  after  3  semesters  of  study  or  to  have  exercised  the  profession  in  another 
Member State; (ii) knowledge of Cypriot history, art, archaeological and historic places, the 
natural environment and current affairs of Cyprus; (iii) a very good knowledge of Greek and 

50 

 
 
 
of  at  least  one  other  foreign  language.  EU  citizens  who  are  licensed  tourist  guides  in  their 
own country and who wish to exercise the profession of tourist guide in Cyprus are obliged to 
prove area-specific knowledge. 

There is no compulsory registration in a professional body, but the CTO keeps a register of 
licensed tourist guides. 

Tourist guide licences are valid for 2 years or a part thereof; they expire on 31 December of 
the  year  immediately  following  the  year  of  their  issue.  Licences  may  be  renewed  upon 
payment  of  the  prescribed  fee,  if  the  CTO  establishes  that  the  conditions  laid  down  in  the 
Law on tourist guides continue to be fulfilled. 

Qualified  tourist  guides  in  Cyprus  maintain  their  qualification  provided  that  they  attend  an 
annual conference organised by the Deputy Ministry of Tourism. 

Tourist offices may not employ non-registered tourist guides for excursions, sightseeing tours 
or  simple  customer  guiding.  In  addition,  tourist  offices  are  obliged  to  involve  a  licensed 
tourist guide in each sightseeing tour, although there are some exceptions (e.g. tours which do 
not  cover  archaeological  sites,  museums,  etc.,  and  walking,  cycling,  motorbike  and  riding 
tours).  

51 

 
 
 
 
   CZECHIA   
_______________________ 

I. 

Overview 

By 1 January 2021, Czechia had submitted information about 365 regulated professions. Of 
those  professions,  18.1%  concern  business  services,  5.2%  the  construction  sector  and  0.3% 
the real estate sector.  

According to  an EU-wide survey47, 25% of Czechia’s labour force can be  considered to  be 
working in regulated professions. This is slightly higher than the EU average (21%). 

Czechia  regularly  updates  the  database  on  regulated  professions.  This  database  provides 
citizens  and administrative authorities from  other Member States  with  valuable information 
about  the  regulation  of  professions  in  a  given  Member  State.  Czechia  has  also  introduced 
proportionality assessments for all of its regulated professions.  

In  its  national  action  plan  of  2016,  Czechia  presented  an  overview  of  the  regulatory 
framework of the regulated professions, but only announced changes for a few professions. In 
most cases, reforms were designed to reduce the general administrative burden. 

Czechia also announced the forthcoming regulation of additional professions, such as tourist 
guides and real estate agents and, according to information available, both professions have 
been regulated. 

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  Czechia  is  higher  than  the  EU  average  for  the  professions  of 
architect, civil engineer, lawyer and real estate agent. It is lower than the EU average for the 
professions  of  accountant/tax  adviser,  patent  agent  and  tourist  guide.  Of  the  professions 
analysed, the level of restrictiveness is highest for lawyers.  

47 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

52 

 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Czechia, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/Engineers 

Both professions are regulated by reserved activities and a protected title.  

In  2017,  the  Commission  made  the  following  recommendation  for  the  architectural 
profession: 

  consider the impact of the restrictions on shareholding and company form, in addition to 

the other requirements. 

In  2017,  the  Commission  made  the  following  recommendation  for  the  engineering 
profession: 

 

reconsider the wide scope of reserved activities. 

The Commission is not aware of any reform or other initiative in Czechia that has taken into 
account or assessed its recommendation.  

According  to  Act  N°  360/1992  Coll.  on  authorised  architects,  chartered  engineers  and 
chartered  technicians,  the  activities  reserved  for  architects  broadly  fall  under  the  following 
categories:  architectural  design  and  planning,  feasibility  studies  (e.g.  preparing  land-use 
planning  documents,  land-use  planning  data  documents,  design  documents  for  buildings, 
design documents for garden and landscape work including documents on land-use data and 
planning); examination of design and related documentation; preparation/submission/signing 
of  technical  control  and  compliance;  construction/  cost  management,  monitoring  of 
construction/execution 
implementation,  management  and 
implementation  of  a  simple  building);  urban/territorial  planning/design;  and  landscape 
architecture, interior design/ preparation of documentation for interior design projects. 

(e.g.  supervising  building 

While architectural design and planning is shared with engineers only, the other activities are 
shared with both engineers and chartered technicians. The professions of landscape architect 

53 

 
 
 
 
 
 
and  urban  planner  also  exist,  but  have  limited  reserved  activities  which  are  shared  with 
architects and engineers. 

According  to  Act  N°  360/1992  Coll.  on  authorised  architects,  chartered  engineers  and 
chartered  technicians,  the  activities  reserved  for  engineers  broadly  fall  under  the  following 
categories:  design  and  planning,  feasibility  studies  (e.g.  preparing  documentation  for 
construction projects, including on territorial planning, reviewing and processing documents 
necessary  for  a  partial  environmental  impact  assessment);  representation  for  obtaining 
permits  (signature  of  designs);  tender  and  contract  administration;  project  management  and 
supervision,  cost  management;  and  management  of  construction  maintenance  (including 
inspection). 

Qualifying  as  an  architect  requires  5  years  of  education  (master's  degree)  and  3  years  of 
mandatory practice (8 years in total). Czechia also recognises the professional qualifications 
of  architects  qualified  in  another  European  Economic  Area  country,  in  line  with  the 
Professional Qualifications Directive. 

Qualifying as a chartered engineer requires either a four-year bachelor’s degree followed by 5 
years of mandatory practice, or a master's degree followed by 3 years of mandatory practice.  

For  both  professions  there  is  a  general  obligation  to  undertake  continuous  professional 
development.  Based  on  the  information  available,  engineers  must  participate  in  a  lifelong 
learning programme that is organised in three-year cycles by the professional chamber, or on 
an individual basis. For each cycle, an engineer must collect a minimum of 12 credits, which 
are  awarded  (between  0.5  and  3  points  each)  for  activities  such  as  seminars,  studying  the 
relevant literature, academic activities or learning a language.  

For  both  professions,  membership  in  the  two  chambers  monitoring  professional  practice, 
namely  the  Czech  Chamber  of  Architects  (CKA)  and  the  Czech  Chamber  of  Chartered 
Engineers  and  Technicians  Active 
is  compulsory.  On 
incompatibilities, there is a general obligation to avoid conflicts of interest. 

in  Construction  (CKAIT), 

It appears that for both professions there are certain restrictions on the corporate form/ type of 
organisation  that  can  be  used  to  carry  out  related  activities,  as  well  as  shareholding 
requirements.  According  to  the  rules  on  legal  form  (Act.  no.  360/1992  Coll.)  authorised 
individuals  (i.e.  chartered  architects,  chartered  engineers  and  chartered  technicians)  may 
carry out their activities in a limited liability company where authorised persons make up the 
majority of partners and executives. If the company has only one partner or executive, then 
that  person  must  be  an  authorised  person.  From  the  information  available  it  seems  that  in 
limited  liability  companies  the  remaining  shares  can  be  held  by  any  other  natural  or  legal 
person. 

Professional indemnity insurance is mandatory for both architects and engineers. 

According  to  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes in Czechia designed to enable architects or engineers to access specific professional 
activities that require additional qualifications48. 

Accountants/tax advisers 

48 For example, where to be able to carry out specific/specialised activities, additional education or experience or an exam is 
required.  This  may  concern  activities  such  as  supervising  construction projects,  energy  certification,  energy  audits,  expert 
opinions, or activities related to special buildings (such as nuclear power plants or historical heritage sites). 

54 

 
 
 
                                                           
In  2017,  the  Commission  gave  the  following  recommendation  to  all  Member  States  that 
regulate the accountant/tax adviser profession:  

 

reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professionals.  

The Commission is not aware of any reform or other initiative in Czechia that has taken into 
account or assessed its recommendation.  

Two professions in the sector benefit from reserved activities: daňový poradce (tax adviser) 
and Činnost účetních poradců, vedení účetnictví, vedení daňové evidence (accountant). 

Changes to the law on tax advice came into force in 2018, mainly setting out detailed rules on 
the  role  of  tax  advisers  as  liable  persons  under  the  Act  on  certain  measures  against  money 
laundering and financing terrorism, and then later in 2020 when incorporating the anti-money 
laundering directive into national law. 

The Commission has not identified any substantial changes in the regulation of accountants. 

Reserved activities for tax advisers include providing legal assistance and economic advice in 
financial matters, taxes, levies, fees and other payments, as well as in matters directly related 
to taxes (especially the processing of tax returns and representation before tax authorities if 
necessary). Tax advisers may also represent clients in judicial proceedings in tax matters and 
prepare opinions. 

While representation and assistance before tax authorities, and representation in court and tax 
advice are activities that are shared with lawyers, payroll activities, bookkeeping and drawing 
up  annual  financial  statements  and  consolidated  financial  statements  are  shared  with 
accountants. 

Accountants provide advice on bookkeeping and tax records, and prepare financial statements 
and consolidated financial statements, annual reports and consolidated annual reports. 

The  activity  is  regulated  for  both  companies  and  the  self-employed.  As  legal  entities, 
companies  must  appoint  a  person  who  meets  the  qualification  requirement.  However,  for 
salaried employees qualification is not required. 

For tax advisers the qualification requirement is 3 years of university education and passing a 
state  exam.  For  accountants,  there  are  three  pathways:  (i)  completing  general  secondary 
education and passing a school-leaving exam followed by 5 years of professional experience, 
(ii)  an  accredited  requalification  course  and  5  years  of  professional  experience,  or  (iii)  a 
university education and 3 years of professional experience. 

For  tax  advisers,  registration  in  a  chamber  is  compulsory,  as  is  professional  liability 
insurance. However, these conditions do not apply to accountants. 

Lawyers 

In  2017,  the  Commission  gave  the  following  recommendations  to  all  Member  States  that 
regulate the law profession:  

  Clarify  the  scope  of  the  reserves  so  as  to  facilitate  the  provision  of  legal  consultancy 

services by lawyers or other service providers, in particular for online services. 

  Assess 

rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality of these 

incompatibility 

requirements, 

shareholding 

form  and 

legal 

55 

 
 
 
restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the  profession 
and  to  the  corresponding  supervisory  arrangements.  In  addition,  consideration  should  be 
provided  to  the  cumulative  effect  of  such  requirements  to  the  extent  that  their  effects 
might be accentuated in the case of extensive reserves of activities (e.g. where legal advice 
is also part of the reserved activities). 

The Commission is not aware of any reform or other initiative in Czechia that has taken into 
account or assessed its recommendations.  

Lawyers benefit from reserved activities and a protected title.  

The  core  activities  reserved  for  the  legal  profession  are  representing  clients  in  court 
proceedings, especially in criminal cases, and in proceedings before the Constitutional Court, 
the Supreme Court and the Supreme Administrative Court. However, Czechia also reserves 
the  following  activities:  drawing  up  legal  documents  (shared  with  patent  attorneys,  tax 
advisers and notaries  within  the scope of their  competence); legal  advice  -  including  in  tax 
matters  (shared  with  patent  attorneys,  tax  advisers  and  notaries  within  the  scope  of  their 
competence)  and  representation  before  administrative  authorities  (shared  with  patent 
attorneys, notaries and tax advisers within the scope of their competence); and other forms of 
legal  aid  where  these  are  provided  on  a  permanent  basis  and  for  a  fee  (e.g.  public 
procurement administration).  

For  lawyers,  the  qualification  requirement  is  a  university  degree  in  law,  followed  by 
professional training for a minimum of 3 years and passing a Bar exam. 

Lawyers must be registered with the Czech Bar Association. A lawyer may practise the legal 
profession  as  a  sole  practitioner  or  jointly  with  other  lawyers  as  a  member  of  a  civil 
partnership, or a member of a company. Only lawyers may hold shares in law firms. Salaried 
practice is  also  allowed. The incompatibility rule appears to  be wide-ranging. According to 
the  law,  a  lawyer  may  not  ‘have  another  profession  or  conduct  any  other  activity 
incompatible with the profession of a lawyer’. Multidisciplinary restrictions are also in place, 
preventing lawyers from teaming-up with other professions within the same company. 

Professional liability insurance is compulsory. 

There  are  recommended  tariffs  for  all  services,  and  advertising  is  restricted  by  the  internal 
rules  of  the  Czech  Bar  Association.  A  lawyer  has  the  right  to  inform  the  public  about  the 
services they provide as long as this information is accurate, not misleading and respects the 
duty of confidentiality and other basic values of the legal profession. 

Patent agents 

In 2017, the Commission did not address any recommendations to Czechia on patent agents. 
Since  then  there  has  been  no  reform  or  other  initiative  the  Commission  is  aware  of  on  the 
regulation of this profession. 

Patent agents still benefit from reserved activities. 

All  activities  reserved  for  patent  agents,  namely  providing  expert  advice  to  natural  persons 
and legal entities in industrial property matters, representing clients before public bodies and 
before  courts,  and  other  services  related  to  the  protection  of  industrial  property,  are  shared 
with lawyers.  

56 

 
 
 
 
For patent agents, the qualification requirement is a bachelor's degree, followed by at least 3 
years of professional experience in the field of intellectual property, and passing an exam at 
the  Industrial  Property  Office.  Patent  agents  must  also  register  with  the  Chamber  of  Patent 
Attorneys.  There  are  no  shareholding  restrictions,  but  at  least  one  member,  shareholder  or 
employee  must  be  a  patent  agent.  For  a  public  limited  company,  the  share  capital  of  the 
company  must  consist  of  registered  shares  and  at  least  one  member  of  the  statutory  and 
supervisory  bodies  must  be  a  patent  agent.  If  either  body  is  composed  of  only  one  person, 
then that person must be a patent agent. If it is composed of two natural persons, one of them 
must be a patent agent. 

Professional indemnity insurance is compulsory. 

Real estate agents 

In  2017,  the  Commission  made  the  following  recommendation  on  the  real  estate  agent 
profession: 

  as a part of the forthcoming reform avoid multiple layers of regulation and assess in detail 
whether the objective of consumer protection could be ensured by less restrictive means, 
such as introducing a protected title. 

Real estate activities are considered as trade. The profession was reformed in 2019 and real 
estate  agents  now  benefit  from  the  following  reserved  activities:  facilitating  contacts  and 
negotiations, arranging  sale,  rental,  etc.,  obtaining  information  on  properties,  etc.,  showing 
properties and explaining terms and conditions, estimating costs, and arranging the signing of 
lease agreements and the transfer of rights. A qualification is required to be able to practise as 
a real estate agent.  

There  are  four  pathways  to  becoming  a  real  estate  agent:  (a)  a  master's  degree  in  law, 
economics, finance or marketing and trade, or education in construction with a focus on civil 
engineering or preparation and construction of buildings, or a similar higher education degree 
obtained from a university, not included in the field of education; (b) a bachelor’s degree and 
1  year’s  experience  and  completion  of  an  internationally  recognised  course  according  to 
Section  60a  of  Act  111/1998  Coll.  focusing  on  real  estate  organised  at  a  state-accredited 
institute;  (c)  university,  higher  professional  or  secondary  education  with  a  school-leaving 
examination  and  3  years'  professional  experience;  or  (d)  professional  qualifications  for  the 
activity  of  a  real  estate  broker  in  line  with  the  Act  on  recognition  of  professional 
qualifications. Applicants are obliged to comply with the general rules set by the Act on trade 
licensing (legal capacity and integrity/good repute).  

Real estate agents must be covered by mandatory liability insurance for the entire duration of 
their activities. 

There are binding maximum prices for certain services. There seem to be no restrictions on 
advertising. 

Tourist guides 

In  2017,  the  Commission  did  not  address  any  recommendations  to  Czechia  on  the  tourist 
guide  profession,  which  was  deregulated  in  2008.  However,  according  to  the  information 
available it seems that following a 2021 reform, tourist guides now have title protection. 

57 

 
 
 
 
Since the profession was deregulated in  2008, to obtain a trade licence to work as a tourist 
guide,  an  applicant  only  needs  to  meet  the  general  conditions  set  under  the  Act  on  trade 
licensing (legal capacity and integrity/good repute).  

However,  it  seems  that  the  new  legislation  requires  tourist  guides  to  have  a  card  placed 
visibly on their clothing in order to be able to practise. They can apply for one of two grades 
of  card  issued  by  the  Ministry  of  Regional  Development:  ‘I  grade’  cards  (without 
professional  qualifications)  and  ‘II  grade’  cards,  which  require  a  professional  qualification. 
Pathways  to  obtaining  the  II  grade  card  are:  (a)  a  university  degree  in  history  or  tourism 
studies;  (b)  higher  vocational  studies  in  tourism;  (c)  secondary  education  with  a  school-
leaving  certificate  in  tourism  studies;  (d)  secondary  education  with  a  school-leaving 
certificate and a retraining certificate or other evidence of professional qualification issued by 
an  accredited  institution  for  the  relevant  work  activity;  (e)  a  professional  qualification  for 
tourist  guides;  or  (f)  recognised  professional  qualifications  in  line  with  the  Recognition  of 
Professional Qualifications Directive. 

The  Ministry  of  Regional  Development  cooperates  with  the  selected  professional  tourism 
associations, including the Czech Tourist Guide Association. 

58 

 
 
 
 
   DENMARK   
_______________________ 

I. 

Overview 

By  1 February 2021,  Denmark  had  submitted  information  about  178  regulated  professions. 
Of  those  professions,  13.5%  concern  business  services,  17.4%  the  construction  sector  and 
0.6%  the  real  estate  sector.  This  is  a  slight  increase  compared  with  previously  submitted 
figures, as some professions – notably in the construction sector - were notified late.  

According  to  an  EU-wide  survey  from  2016 49,  14%  of  Denmark’s  labour  force  can  be 
considered to be working in regulated professions. This is lower than the EU average (21%). 

Denmark  is  now  regularly  updating  the  database  on  regulated  professions.  This  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information about the regulation of professions in a given Member State.  

In  its  national  action  plan  from  2016,  Denmark  announced  changes  affecting  around  40 
regulated  professions.  The  changes,  which  varied  in  scope  and  likely  impact,  included 
abolishing the scheme, changing certain  rules and requirements, reserved activities, and the 
administration,  further  digitalisation,  simplified  guidance,  modernisation,  merging  schemes 
and further regulation. It is unclear if and to what extent any of these reviews or reforms have 
been introduced. 

II. 

Situation on the analysed professions  

Regulatory restrictiveness in Denmark is lower than the EU average for all professions except 
for lawyers and real estate agents. Of the professions analysed, restrictiveness is highest for 
lawyers.  

Unregulated  professions  include  accountants/tax  advisers,  patent  agents  and  tourist  guides. 
Architects and civil engineers have regulated training, but are not regulated professions under 
terms of the Professional Qualfications Directive. 

49 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

59 

 
 
 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Denmark, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects 

The architect profession is not regulated in Denmark.  

In 2017, the Commission made the following recommendation for architects:  

  when  making  professional  certification  mandatory  for  non-regulated  professions 
or  relying  on  other  checks  and  balances,  especially  on  the  provision  of  specific 
services, it should review the overall coherence and practical effects of this model 
to avoid it becoming a barrier for accessing the profession.  

No  change  in  legislation  has  resulted  from  the  recommendation  and  no  information  is 
available on a possible review of this approach. 

For  architecture,  Denmark  has  a  five-year  post-secondary  education  programme  with  no 
mandatory  traineeship  and  a  voluntary  two-year  post-graduate  training  programme. 
Professionals  have  to  follow  continuous  professional  development  programmes.  10%  of  an 
architect’s salary is set aside by their employer for this continuous training. Danish legislation 
on building requires that the professionals that build a new construction must be covered by 
professional indemnity insurance for 10 years. 

The Danish  Building Act regulates much of the construction process in terms of safety and 
standards,  and  the  municipal  authorities  are  responsible  for  oversight,  largely  through  the 
building  permit  application  process.  On  the  basis  of  the  Building  Act,  the  Danish  building 
regulation  lays  down  the  administrative  rules  for  applying  for  a  building  permit  as  well  as 
practical requirements for new buildings (e.g. design, fire safety, energy consumption).  

In  addition,  architects  may  agree  on  a  'description  of  services'  with  clients,  which  they  are 
then  legally  obliged  to  deliver.  The  wider  community  is  actively  involved  in  planning 
applications, but the ultimate responsibility rests on the building owner who needs to ensure 

60 

 
 
 
 
 
that their building complies with the building regulations. Owners may, as appropriate, seek 
civil redress from any construction project participants seen to be at fault.  

Checking/ensuring health and safety on constructions sites is the responsibility of ‘health and 
safety coordinators’. Energy performance checks are conducted by verified practitioners. For 
a ‘high consequence’ building (school, shopping mall, etc.), a structural engineer (anerkendt 
statiker) needs to be hired to certify the quality of the construction when a building permit is 
submitted. Fully qualified architects, engineers and construction engineers are also typically 
employed  as  building  inspectors  in  municipalities.  Denmark  is  generally  satisfied  with  its 
system and its safety record, pointing out that there is 'no penal history'. 

Civil engineer 

In 2017, the Commission made the following recommendation for civil engineers:  

  when  making  professional  certification  mandatory  for  non-regulated  professions 
or  relying  on  other  checks  and  balances,  especially  on  the  provision  of  specific 
services, it should review the overall coherence and practical effects of this model 
to avoid it becoming a barrier for accessing the profession.  

No  change  in  legislation  has  resulted  from  the  recommendation  and  no  information  is 
available on the intention to review this approach. 

Civil  engineers  (Anerkendt  statiker)  benefit  from  rules  on  reserved  activities  and  title 
protection.  

More  than  99%  of  all  civil  engineers  perform  their  job  without  any  certification.  However, 
less  than  100  civil  engineers  are  certified  as  structural  engineers.  The  Danish  building 
regulation requires that a certified structural engineer be involved in the structural design or 
in the monitoring of the structural calculations of ‘high consequence’ (class CC3) buildings, 
according to Eurocode 0. 

Preparing  or  assuring  the  quality  of  calculations  for  a  construction  of  a  certain  size  and 
complexity,  where  the  consequences  of  collapse  could  be  particularly  large,  is  an  activity 
reserved  for  civil  engineers  (anerkendt  statiker).  A  five-year  degree  is  required,  such  as  a 
Master  of  Science  in  Engineering  (M.Sc.Eng.),  a  Bachelor  of  Science  in  Engineering  with 
honours  (B.Sc.Eng.  (Hons.))  or  a  Bachelor  of  Science  in  Engineering  (BSc.Eng.).  The 
certifying body must give applicants without any of the above qualifications the opportunity 
to take a test or exam to check that they have the requisite professional expertise. Besides the 
required  degree,  access  to  the  profession  is  granted  after  the  completion  of  a  3-year 
mandatory  training  period  (i.e.  having  worked  at  least  3  years  on  static  calculations). 
Professional liability insurance is also required.  

Accountants/tax advisers 

The profession of accountant/tax adviser is not regulated in Denmark. Only the profession of 
statutory auditor (Statsautoriseret revisor) is regulated with reserved activities, as required by 
Article 6 of Directive 2006/43/EC50.  

50 Directive  2006/43/EC  of  the  European  Parliament  and  of  the  Council  of  17  May  2006  on  statutory  audits  of  annual 
accounts  and  consolidated  accounts,  amending  Council  Directives  78/660/EEC  and  83/349/EEC  and  repealing  Council 
Directive 84/253/EEC, OJ L 157, 9.6.2006, p. 87. 

61 

 
 
 
 
                                                           
Lawyers 

Denmark did not receive a specific recommendation in 2017 on the profession of lawyers.  

Lawyers (Advokat) benefit from title protection and reserved activities.   

Lawyers  have  an  exclusive  right  to  conduct  legal  proceedings  for  others.  This  includes 
representing  clients  before  the  courts,  acting  as  administrator  of  a  deceased  person's  estate 
and  acting  as  administrator  for  the  division  of  matrimonial  property.  The  requirement  is  a 
5-year university degree, 3  years of mandatory training as  a solicitor’s clerk, and passing a 
state  exam.  Registering  with  the  Danish  Bar  association  is  mandatory  for  every  lawyer  in 
Denmark.  Lawyers  must  pass  special  exams  to  be  allowed  to  plead  before  higher  instance 
courts. They are also required to take part in continuous professional development in the form 
of 54 sessions of 45 minutes of relevant training over 3 years. 

Restrictions  apply  to  the  corporate  forms  lawyers  companies  may  take,  except  for  public 
limited companies (A/S) including European limited companies (SE-selskab), private limited 
companies  (ApS)  or  limited  partnership  companies  (kommanditaktieselskab/partnerselskab). 
These companies may only perform activities reserved for lawyers. Joint exercise with other 
professions is therefore impossible. Holding companies wholly owned by lawyers may own 
shares in other lawyer-A/S. 

Non-lawyers may not possess more than 10% of the capital and the voting rights of a lawyer 
company.  Lawyers  may  not  be  associated  with  non-lawyers,  and  all  lawyers  need  to  have 
professional indemnity insurance coverage.  

Practising lawyers are not eligible for a position in public service or in the judiciary, unless 
explicit permission has been granted.  

In  2008,  the  rules  on  the  monopoly  of  lawyers  to  appear  before  a  court  were  amended  to 
allow individuals other than lawyers to be granted the right to appear before the court in cases 
concerning claims smaller than DKK 50.000, in cases concerning payment orders which meet 
certain requirements and in cases concerning the enforcement of orders in the bailiff’s court. 

However, no changes to the national regulations subject to this review were made known to 
the Commission. 

There are no specific restrictions on tariffs, or on advertising as long as it respects consumer 
protection, transparency and other ethical principles (e.g. no direct solicitation of clients). 

Patent agents  

The patent  agent  profession  is still  not  regulated  in  Denmark, and no specific requirements 
exist. Activities related to legal representation in patent case are reserved for lawyers.  

Real estate agents 

In 2017, the Commission recommended that Denmark evaluate to what extent the duration of 
mandatory qualification requirements is indispensable in view of the tasks pursued. However, 
no changes have been made to national rules in that respect. 

62 

 
 
 
 
 
Real estate agents (Ejendomsmægler) benefit from reserved activities and a protected title.  

Acting as an intermediary in property sales is reserved for registered real estate agents. Their 
involvement  is  mandatory  for  every  property  sale,  and  they  bear  the  responsibility  for  the 
transaction. Real estate agents are also responsible for arranging the valuation of properties. 
A  lawyer  can  also  be  registered  and  appointed  as  a  real  estate  intermediary,  which  implies 
that all reserved activities of a real estate agent are shared with lawyers. 

There are several possibilities to qualify as a real estate agent in Denmark, but on average it 
requires 3 years of specialist training followed by 2 years of traineeship or work experience. 
There are also multiple ways to obtain a required qualification. Agents have to be registered 
in  the  public  register  of  approved  real  estate  agents  managed  by  the  Danish  Business 
Authority.  The  Disciplinary  Board  handles  complaints  and  imposes  penalties  against  real 
estate agents and agencies. 

Real estate agents who conduct their activities from a physical place may not be associated 
with  other professionals  except  for lawyers. Real estate  agents  are not  allowed to  represent 
both  parties  in  a  transaction  or  be  involved  in  the  financing  of  the  real  estate  purchased. 
Registered real estate agents have to be covered by professional liability insurance.  

Besides  the  sector  specific  regulation,  consumers  are  protected  through  several  pieces  of 
cross-cutting  legislation  such  as  the  law  on  consumer  protection  in  the  acquisition  of  real 
estate, the contract law and the consumer law.  

The regulation was revised and the new law, which entered into force in January 2015, has 
removed  the  activity  of  buyer-counselling  from  the  list  of  activities  reserved  for  real  estate 
agents. In its national action plan from 2016, the Danish authorities explained that they hoped 
that  this  reform  would  lead  to  further  development  and  growth  in  real  estate  market.  They 
also  mentioned  an  ongoing  review  of  the  requirements  and  scope  of  reserved  activities. 
However, no changes to national regulations subject to this review were made known to the 
Commission. 

Tourist guides 

The tourist guide profession remains not regulated in Denmark.  

There are no legal requirements on access to this profession in terms of holding a particular 
qualification  or  having  a  particular  educational  or  professional  background.  A  tourist  guide 
diploma programme is  offered by a Danish  university, which provides future tourist guides 
with the necessary knowledge and competencies to practice as a tourist guide.  

Consumers  are  protected  through  the  existence  of  the  Danish  Consumer  Complaints  Board 
(DA-Forbrugerklagenævnet) under the Danish Competition and Consumer Authority.   

63 

 
 
 
 
 
   ESTONIA   
_______________________ 

I. 

Overview 

By January 2021, Estonia had submitted information about 108 regulated professions. This is 
a slight increase compared with the situation reported in the 2017 Communication. The new 
entries added to the database concerned the professions which were regulated before 2016 by 
way of national regulation or due to specific EU legislation, and which had not been entered 
previously (e.g. professions in the transport sector, kindergarten teachers, property valuers). 
Estonia did not introduce regulation of new professions since the 2017 Communication.  

Of  the  108  professions  subject  to  regulation,  10.1%  concern  business  services,  14.7%  the 
construction sector and 1.8 % the real estate sector. 

Estonia  is  now  regularly  updating  the  database  on  regulated  professions.  This  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information  about  the  regulation  of  professions  in  a  given  Member  State.  The  Estonian 
authorities’  contribution  to  this  database  is  above  the  EU  average,  in  particular  as  regards 
screening  of  requirements  and  proportionality  forms.  However,  for  some  professions,  the 
information on regulatory requirements is occasionally incomplete51. 

II. 

Situation on the analysed professions  

Regulatory restrictiveness in Estonia is lower than the EU average for all of the professions 
analysed, except for patent agents. 

Chart 1: Regulatory restrictiveness, Estonia, 2021 

51 For  instance,  the  2019  amendments  concerning  alternative  pathways  to  obtaining  qualifications  for  patent 
agents were not reflected in the database.  

64 

 
 
 
 
 
 
 
 
                                                           
Although  the  reported  number  of  regulated  professions  in  Estonia  remains  relatively  low, 
there  remains  a  tendency  to  regulate  education  and  training  or  particular  professional 
activities  rather  than  the  profession  as  such.  The  Estonian  Qualifications  Authority  runs  a 
voluntary  certification  scheme,  and  sets  professional  standards  using  EQF  levels.  These 
professional  standards  are  used  not  only  to  develop  curricula  in  formal  education  and 
training,  but  also  serve  as  the  basis  for  issuing  professional  certificates  in  various  sectors, 
including construction. In general, professional certificates are not mandatory (i.e. not a pre-
condition for working in the profession), but some legislation requires them. As reported in 
the  2017  Communication,  there  is  growing  concern  that  professional  certificates  might 
become increasingly used as mandatory qualification requirements in certain sectors (such as 
construction) thus potentially becoming a barrier to accessing the market. 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since the analysis was published in 2017. However, to provide a complete and understandable 
picture, the description also restates part of the information described in 2017. 

Architects/Engineers 

In 2017, the Commission did not make any specific recommendations for the architecture and 
engineering professions in Estonia. However, more generally, the Commission recommended 
that: 

  Member  States  making  professional  certification  mandatory  for  non-regulated 
professions  or  relying  on  other  checks  and  balances,  especially  on  the  provision  of 
specific  services,  should  review  the  overall  coherence  and  practical  effects  of  this 
model to avoid it becoming a barrier for accessing the profession.  

  Member  States  with  a  fragmented  system  of  the  profession,  or  with  multiple 
requirements  depending  on  the  specific  activities  pursued,  should  reflect  upon  the 
effects  of  their  system  on  the  free  movement  of  professionals  and  whether  any 
potential obstacles created by their system can be justified. 

Based  on  the  available  information,  Estonian  authorities  revised  the  rules  for  certification 
requirements. However, the limited changes do not show that they had duly assessed or taken 
into account the above recommendations. 

In  particular,  the  Building  Code  regulation  (No  108)  in  Estonia  was  replaced  by  a  new 
simplified  regulation  (No  61)  in  2017.  The  reform  was  carried  out  to  simplify  the  rules, 
which  were  found  to  be  too  detailed  and  restrictive.  Information  provided  by  the  Estonian 
authorities shows that, although the revised rules are better attuned to the actual situation in 
the construction industry, they did not bring substantive changes regarding access conditions 
for architects or engineers. 

The architecture and civil engineering professions remain not regulated. However, for certain 
modes  of  pursuing  professional  activities,  there  is  a  requirement  to  have  a  professional 
certificate (i.e. a certificate at a certain level issued by the Qualifications Authority).  

According to the Building Code, any company that wishes to undertake activities in the fields 
of  construction,  design,  building  surveys,  energy  audits,  owner  supervision,  consultancy  on 
building projects and buildings, and issuing energy certificates must register in the Register 
of Economic Activities and name a specialist in charge of that particular field – e.g. the field 
of ‘design’ for an architect. There are certain qualification requirements for such a specialist 
in  charge (‘pädev isik’),  while the company’s  other employees do not  need to  comply  with 

65 

 
 
 
this  requirement.  Registration  as  a  ‘pädev  isik’  is  also  required  for  self-employed 
professionals. For Estonian qualifications, the authorities check the register to ensure that the 
nominated  person  has  the  appropriate  level  of  professional  qualifications.  If  the  company’s 
nominated  specialist  has  had  their  EU  qualification  recognised  by  the  competent  authority, 
the  company  only  needs  to  present  a  recognition  certificate  for  the  particular  activity  in 
question (e.g. auditing construction works). 

The  nominated  specialists  independently  perform,  scrutinise  or  manage  work  in  an  area  of 
activity  related  to  their  area  of  competence  and  assume  responsibility  for  such  work.  They 
submit technical opinions in their own name or, when acting on behalf of an undertaking, in 
the name of the undertaking. Where necessary, they arrange the allocation of resources and 
organise the work of others. 

The new Building Regulation specifies the areas of construction in which the qualification of 
the nominated specialist must be proven, as well as the qualification requirements for such a 
specialist.  

While some construction activities are shared with one or more related professions, for others 
the ‘pädev isik’ must be qualified at a certain pre-defined level.  

For instance, only architects can be nominated as the ‘pädev isik’ for the following activities: 
(i) preparing building design documentation for construction works subject to building permit 
requirements, and (ii) performing expert assessments of building design documentation52. On 
the other hand, people with qualifications in either engineering or architecture are allowed to 
carry out owner supervision works. The following activities listed in the Building Code are 
reserved for  engineers: (i)  building in  the context  of construction  works  subject  to  building 
permit  requirements,  (ii)  issuing  energy  performance  certificates,  (iii)  performing  energy 
audits, (iv) performing site investigations, and (v) auditing construction works53. 

The qualification requirements are set by reference to professional certificates obtained based 
on various levels of the Estonian qualifications system.  

For  an  architect  performing  the  function  of  a  ‘pädev  isik’  there  is  a  requirement  to  have  a 
qualification  equal  to  the  pre-EQF  architect  IV/V  levels  or  the  EQF  7  or  8  levels  for 
authorised  architects    (i.e.  at  least  a  master's  degree  or  doctorate,  respectively).  Several 
pathways to obtaining such qualifications are possible. For instance, it is possible to achieve a 
level  7  architect  qualification  in  the  following  ways:  (i)  architectural  training  successfully 
completed  at  a  university  meeting  professional  standards,  or  a  higher  education  degree  in 
applied  architecture  or  other  architectural  studies  and  completion  of  a  master’s  degree  in 
architecture, or (ii) attainment of a 4-year degree in architecture and subsequent completion 
of 3 years of work experience in planning and/or architectural design (in the last 6 years), or 
(iii)  3  years  of  architectural  training  followed  by  5  years  of  experience  in  planning  and/or 
architectural design (in the last 10 years). 

52 The activities reserved for those nominated as  ‘pädev isik’ with architect qualifications broadly fall into the 
following  categories:  architectural  design  and  planning,  feasibility  studies;  examination  of  design  and  related 
documentation;  preparation/submission/signing  of  technical  control  and  compliance  documents;  construction 
cost management, monitoring of construction/execution. 
53 The activities reserved for those nominated as  ‘pädev isik’ with engineer qualifications broadly fall into the 
following categories:  design and planning, feasibility studies; representation for obtaining permits (approval of 
designs);  project  management,  including  monitoring  of  execution  and  construction  cost  management; 
management of construction maintenance (including inspection). 

66 

 
 
                                                           
For  an  engineer  performing  the  function  of  ‘pädev  isik’,  various  combinations  of 
qualifications  are  acceptable,  ranging  from  EstQF  level  5  (vocational)  to  EstQF  level  8 
(doctor), depending on the activities concerned. Designation as ‘pädev isik’ requires a higher 
qualification  level,  generally  Level  7.  There  are  several  pathways  to  obtaining  this 
qualification  level:  i)  contemporary  formal  education  –  for  civil  engineers  this  generally 
means a master’s degree, or ii) other forms of education (not necessarily higher), combined 
with  work  experience  and  further  training.  The  occupational  standard  for  the  engineering 
profession  is  competency-based  so  the  requirements  per  professional  vary.  Professional 
experience  is  also  one  of  the  requirements  for  a  ‘pädev  isik'  with  higher  qualification 
requirements. 

In general, the professional qualifications of architects and civil engineers should be renewed 
every 5 years, but this can vary.  

Accountants/tax advisors 

The profession of accountant/tax advisor is  not regulated in Estonia. Only the profession of 
sworn/internal auditor is regulated in this sector. 

Lawyers 

In  2017,  the  Commission  made  the  following  recommendation  for  lawyers  in  all  Member 
States: 

  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality 
of these restrictions in relation to core principles, such as the independence of the 
profession, and to the corresponding supervisory arrangements.  

The Commission also recommended clarifying the scope of the reserved activities to facilitate 
the provision of legal consultancy services by lawyers or other service providers, in particular 
in  online  services.  However,  the  provision  of  legal  consultancy  services  in  Estonia  is  not  a 
reserved activity. 

In  Estonia,  the  key  requirements  governing  access  to  and  pursuit  of  the  legal  profession 
requirements, 
remained 
incompatibility 
the  2017 
recommendations.  

in  particular  as 
rules  and  multidisciplinary 

restrictions  mentioned 

the  shareholding 

regards 

largely 

intact, 

in 

Estonia  regulates  the  activities  of  the  ‘advokaat’  (sworn  advocate)  by  designating  such 
activities as reserved and protecting the title. For most types of court proceedings, only sworn 
advocates  are  permitted  to  represent  people  in  the  Supreme  Court 54 .  Along  with  other 
professions, sworn advocates can also act as bankruptcy trustees, as long as they are members 
of the Chamber of Bailiffs and Trustees in Bankruptcy55. In the framework of providing legal 
services to a client, sworn advocates also verify transcripts and signatures of documents to be 

54 In  the  courts  of  lower  instances,  the  clerks  of  a  sworn  advocate  (‘half-qualified’  lawyers  who  are  also 
members of the Bar Association) and any others who have a master's degree in law can also represent people 
before the court. 
55 The activity of acting as a bankruptcy trustee is shared with: i) people who have passed a bankruptcy trustee 
exam and traineeship, ii) bailiffs who have a master's degree in law, and iii) sworn auditors. 

67 

 
 
 
 
                                                           
submitted  to  the  court  and  other  state  offices  (an  activity  that  is  shared  with  e.g.  notaries). 
Legal  advice, drawing up legal  documents  and representation in  administrative proceedings 
are activities that remain not  reserved for sworn  advocates.  In 2018, one  additional activity 
was added to the list of reserved activities, namely the possibilty for advocates to provide the 
service  of  a  ‘contact  person’  under  the  Commercial  Code,  i.e.  a  person  to  whom  the 
procedural  documents  of  the  undertaking  and  the  declarations  of  intent  addressed  to  the 
undertaking  may  be  delivered  (this  activity  is  shared  with  notaries,  law  offices,  sworn 
auditors, audit firms, tax representatives and providers of trust and company services). 

The qualification requirements to become a sworn advocate still consist of a 5-year master's 
degree,  3  years  of  professional  experience  as  the  clerk  of  a  sworn  advocate  (or  2  years  of 
experience  in  a  position  requiring  a  master's  degree  in  law  combined  with  one  year  of 
experience as the clerk of a sworn advocate), followed by passing an exam organised by the 
Estonian  Bar  Association.  However,  there  are  also  several  other  ways  to  obtain  this 
qualification,  especially  based  on  certain  professional  experience.  Notaries  and  assistant 
prosecutors  with  at  least  three  years  of  experience  are  accepted.  People  with  a  doctorate 
degree  are  exempt  from  professional  experience  requirements.  Sworn  advocates  excluded 
from  the  Bar,  former  judges,  judges  of  the  European  Court  of  Justice,  European  Court  of 
Human Rights or General Court of the European Union or those working as a Chancellor of 
Justice  or  prosecutor  with  at  least  three  years  of  work  experience  are  also  accepted.  In 
addition, individuals may work as sworn advocates if, for at least three years, they worked in 
an  office  or  held  a  position  where  the  complexity  of  their  tasks  and  responsibilities  was 
similar to that of work as a sworn advocate. 

Membership  in  the  Bar  Association  remains  mandatory  and  subject  to  monthly  fees  (EUR 
60). Every five years, each advocate must submit a report on continuous training undertaken 
(approximately 10 hours per year, on content determined by the Bar Association). 

The  allowed  corporate  forms  remain:  a  general  partnership,  limited  partnership,  private 
limited company, public limited company, and sole proprietor. Only sworn advocates may be 
shareholders (thus also controlling all voting rights). A sworn advocate may be a shareholder 
of only one company of advocates.  

Certain restrictions on the companies of advocates remain. Such companies may not engage 
in  an  area  of  activity  other  than  the  provision  of  legal  services  and  may  not  work  together 
with other company types (e.g. in the same space as a law office or generally together with a 
law office). 

Restrictions on individual ‘advokaats’ consist of a prohibition to work as a public official or 
as an employee in any position other than lawyer, except in a teaching or research capacity or 
as an employee of the Bar Association. Each ‘advokaat’ must inform the Bar Association if 
they  participate  in  the  management  of  a  company.  Such  participation  must  be  compatible 
with  their  professional  activities,  must  meet  the  requirements  for  professional  ethics  and 
cannot compromise the lawyer's independence.  

Professional indemnity insurance remains mandatory. The insurer must be a company that is 
authorised to engage in insurance activities in Estonia. There is a mutual recognition clause 
for associated members of the Bar Association (i.e. lawyers qualified in other Member States 
who want  to  act  as lawyers in  Estonia without becoming  full members of the Estonian Bar 
Association)56. Knowledge of the Estonian language and an oath are also required. 

56 The  following  requirements  apply  to  the  insurance:  (1)  the  insurer  must  be  a  company  with  permission  to 
engage  in  insurance  activities  in  Estonia;  (2)  the  insured  event  involves  direct  patrimonial  damage  caused  in 

68 

 
 
                                                           
Patent agents 

In 2017, the Commission gave Estonia the following recommendations on patent agents: 

 

re-assess the condition of prior professional experience as a requirement to access the 
profession of patent/trademark agent; 

  assess the scope of reserves of activities for patent/trademark agents. 

The  profession  remains  regulated  in  Estonia  and  benefits  from  reserved  activities  and  a 
protected title (‘patendivolinik’). The Patent Attorneys Act has been revised twice since the 
2017 recommendations. The amendments introduced mandatory Chamber membership with 
continuous professional development obligations. The Act now clearly states that the title of 
‘patendivolinik’ is reserved for members of the Chamber.  

The  key  areas  of  competence  of  patent  attorneys  have  not  changed  since  2017.  Reserved 
activities include: representing people in acts related to trademarks and patents at the Patent 
Office and at the Industrial Property Board of Appeal and including representation in design 
cases.  Patent  attorneys  are  also  able  to  authenticate  translations  and  copies  of  documents 
concerning  industrial  property,  which  are  to  be  submitted  to  the  authorities  (this  activity  is 
shared with notaries and sworn translators). In the Supreme Court, patent attorneys can only 
represent  people  in  patent-  and  trademark-related  cases  in  co-operation  with  a  sworn 
advocate.  In  lower  instances,  patent  attorneys  may  also  represent  people  in  patent-  and 
trademark-related  cases,  but  this  is  not  an  exclusively  reserved  activity  (it  is  open  to  all 
people with a master's degree in law). 

Education  requirements  have  been  increased  to  include  a  requirement  for  a  recognised 
master’s  degree  (previously,  a  higher  education  degree  of  minimum  3  years  was  required). 
For  ‘inventions  and  layout  designs  of  integrated  circuits’,  the  degree  must  be  in  science  or 
engineering.  Professional  practice  requirements  have  remained  at  4  years  of  professional 
experience (within the last 10 years), followed by passing a mandatory exam. Up to two years 
of work experience  at  the Patent Office is  still considered an alternative, subject  to  passing 
the  examination.  In  the  specialty  of  ‘trade  marks,  industrial  designs  and  geographical 
indications’, sworn advocates who have worked in a specific area at a law office for at least 
four years are also admitted.  

A  requirement  of  registration  at  the  state  register  of  patent  attorneys  has  been  replaced  by 
mandatory Chamber membership since 2018. The membership fees are set by the Chamber’s 
management board and confirmed during a meeting of the whole chamber. The current fee is 
set at EUR 300 per year (this is to cover the costs of the Chamber’s work). A patent attorney 
is now required to undergo periodic (verified every 5 years) professional in-service training 
in  every  area  of  their  professional  activities,  in  accordance  with  the  conditions  set  by  the 
Chamber (at no additional cost). 

There  remain  certain  restrictions  on  the  corporate  forms  allowed  for  patent  attorneys  in 
Estonia. It is not possible to exercise the profession in a company form with limited liability. 
A patent attorney can operate as a sole proprietor, through a company of patent attorneys or 
on  the  basis  of  an  employment  contract  entered  into  with  another  person.  However,  a 

connection with the provision of legal services by the management of a law office or an advocate, regardless of 
the place of provision of legal services; liability for intentional breach of official duties need not be insured; (3) 
the minimum amount of coverage is EUR 63 910; (4) if the insurance contract was concluded with a deductible, 
the insurer must compensate for the full amount of the damage and claim the deductible from the policyholder. 

69 

 
 
 
                                                                                                                                                                                     
company  of  patent  attorneys  may  merge  only  with  another  company  of  patent  attorneys.  
There are no shareholding or voting rights restrictions for patent attorney companies. 

A  company  of  patent  attorneys  is  not  allowed  to  provide  any  services  other  than  legal 
services.  In addition, it may not hire an attorney at law (because of restrictions specified in 
attorney-at-law legislation). Professional indemnity insurance is required (without provisions 
on  mutual  recognition  or  equivalence  of  insurance  obtained  abroad).  Finally,  the  following 
language  requirements  are  mandatory:  oral  and  written  proficiency  in  Estonian  and 
proficiency in two foreign languages to the extent necessary for the professional activities of 
a patent attorney (including at least one official language of the European Patent Office). 

Real estate agents 

The  profession  remains  not  regulated  in  Estonia.  Instead,  there  is  a  voluntary  certification 
system run by the Estonian Qualifications Authority, which serves as a label of quality in the 
market. 

The only profession regulated in the real estate sector is the profession of land appraiser. 

Tourist guides 

The  profession  remains  not  regulated  in  Estonia.  Tourist  guides  are  subject  to  the  Tourism 
Act,  which  sets  specific  requirements  for  providing  tourism  services,  and  to  the  consumer 
protection  legislation,  supervised  by  the  Consumer  Protection  Authority.  Estonia  notes  that 
the  transparency  of  service  quality  provided  by  the  internet  and  social  media  disciplines 
service providers in this sector.   

70 

 
 
 
 
 
 
   FINLAND   
_______________________ 

I. 

Overview 

By  1  February  2021,  Finland  submitted  information  about  191  regulated  professions.  This 
increase compared to 2016 is mostly due to the inclusion of professions that are covered by 
EU laws, such as professions from the transport sector. Among those 191 professions, 8.9% 
concern business services, 2.1% the construction sector and 0.5% the real estate sector.  

According  to  an  EU-wide  survey  from  2016 57 ,  17%  of  the  Finish  labour  force  can  be 
considered to be working in regulated professions. This is lower than the EU average (21%). 

Finland is regularly updating the database on regulated professions providing citizens and 
administrations from other Member States with valuable information about the regulation of 
professions in a given Member State.  

In  its  national  action  plan  from  2016,  Finland  announced  very  limited  changes  to  the 
regulation  in  place.  It  indicated  its  ambition  to  review  the  regulation  of  professions  in  the 
public  sector,  by  linking  them  to  competences  rather  than  qualification.  It  also  referred  to 
plans  to  introduce  joint  legislation  for  social  and  healthcare  professionals.  It  is  unclear 
whether, and to what extent, any of these reviews or reforms have taken place. 

II. 

Situation concerning the analysed professions  

Among the professions analysed: 

 

 

restrictiveness in Finland is highest for lawyers (slightly above the EU average); 

the professions of tourist guide and accountant/tax advisor are not regulated;  

  architects  and  civil  engineers  have  regulated  training,  but  are  not  regulated 

professions in terms of the Professional Qualifications Directive.  

57 Koumenta M. and M. Pagliero (2016), "Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU".  See: https://ec.europa.eu/docsroom/documents/20362. 

71 

 
 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Finland, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  a  complete  and  understandable  picture,  the 
description also restates part of the information described in 2017.  

Architects 

In  2017,  the  following  recommendation  was  made  for  Finland,  along  with  other  Member 
States:  

  when  making  professional  certification  mandatory  for  non-regulated  professions  or 
relying on other checks and balances, especially on the provision of specific services, 
it should review the overall coherence and practical effects of this model, to avoid it 
becoming a barrier for accessing the profession.  

No  legislation  has  been  changed  as  a  result  of  the  recommendation  and  no  information  is 
available about a possible review of this approach. 

The profession of architect is not regulated in Finland. 

The party procuring a construction project (client) bears the responsibility that the building is 
planned in compliance with the regulations and the permit granted. He needs to ensure that 
the project meets all requirements and is responsible for hiring competent staff. The architect 
and  other  designers  are  in  a  private  law  relationship  with  their  client.  Constructions  are 
governed  by  the  Land  Use  and  Building  Act  and  by  building  regulations  which  set  out 
requirements regarding safety and health. 

Projects are led by lead designers (Pääsuunnittelija) who have specific responsibilities under 
the  law  and  who  must  meet  eligibility  requirements  that  are  assessed  by  local  building 
authorities.  These  authorities  decide  on  a  project-by-project  basis  which  qualifications  are 
required of the lead designer, and whether to grant the construction permit. Health, safety and 
quality  factors  are  also  overseen  by  the  local  authority.  The  procedure  may  vary  from 
municipality to municipality.  

Qualification requirements for design tasks are regulated according to their level of difficulty. 
Access conditions for the lead designer, building designer and special designer are defined in 
the Land Use and Building Act. 

72 

 
 
 
 
Civil engineers 

In  2017,  the  following  recommendation  was  made  for  Finland,  along  with  other  Member 
States, regarding civil engineers: 

  when  making  professional  certification  mandatory  for  non-regulated  professions  or 
relying on other checks and balances, especially on the provision of specific services, 
it should review the overall coherence and practical effects of this model to avoid it 
becoming a barrier for accessing the profession.  

No legislation was changed as a result of the recommendation and no information is available 
about a possible review of this approach. 

The profession of civil engineer is not regulated in Finland.  

Construction  projects  are  regulated  by  the  Land  Use  and  Building  Act  which,  since  its 
adoption  in  2000,  defines  the  responsibilities  of  the  client  and  of  the  building  control 
authority. According to this Act, the compiler of the architectural and engineering drawings 
must  have  the  education  and  experience  required.  These  education  and  experience 
requirements will vary depending on the type of building project (its intended use, technology 
used,  calculation  methods  or  environmental  requirements).  Qualification  requirements  for 
lead designers (Pääsuunnittelija) and site managers are regulated in the Act.  

The qualifications of a designer are assessed on a project-by-project basis. The local building 
control  authority  decides  what  qualifications  are  necessary,  depending  on  the  building 
project.  

Accountants/tax advisors 

The  profession  of  accountant  is  not  regulated  in  Finland.  Only  the  profession  of  statutory 
auditor is regulated, as required Europe-wide by Article 6 of Directive 2006/43/EC58.  

For specialisations, dedicated exams are required, which are organised by the Finnish Patent 
and Registration Office (the HT, KHT and JHT exams).  

Lawyers 

In  2016,  the  Commission  addressed  the  following  recommendation  to  all  Member  States 
reserving legal advice: 

  clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services.  

In addition, the Commission addressed the following recommendation to all Member States: 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 

58 Directive  2006/43/EC  of  the  European  Parliament  and  of  the  Council  of  17  May  2006  on  statutory  audits  of  annual 
accounts  and  consolidated  accounts,  amending  Council  Directives  78/660/EEC  and  83/349/EEC  and  repealing  Council 
Directive 84/253/EEC, OJ L 157, 9.6.2006, p. 87. 

73 

 
 
 
 
 
 
                                                           
to 

the  corresponding  supervisory  arrangements.  In  addition, 
profession  and 
consideration should be provided to the cumulative effect of such requirements to the 
extent that their effects might be accentuated in case of extensive reserves of activities 
(e.g. where legal advice is also part of the reserved activities). 

No legislation has been changed as a result of these recommendations and no information is 
available about a possible review of the regulatory approaches. 

The profession of advocate/  attorney-at-law (Asianajaja/advokat) is regulated by reserves on 
activities and protected title. 

Lawyers who advise on and assist in legal matters can be divided into two categories:  

1.  private lawyers who are either members of the Finnish Bar Association (advocates or 

attorneys-at-law) or licensed legal counsels  

2.  public legal aid attorneys (working at a state legal aid office).   

Lawyers who represent clients in the Finnish courts must be advocates (members of the Bar), 
public legal aid attorneys or have a license issued by an independent Board of Licensed Legal 
Counsels. 

Becoming  an  advocate  requires  a  Master  of  Law  degree  (5  years),  four  years  of  work 
experience  in  the  legal  field,  and  passing  a  bar  exam.  Membership  of  the  Finnish  Bar 
Association is compulsory and requires payment of annual fees. As part of their obligations, 
advocates/ attorneys-at-law have to update their professional skills on an annual basis with 18 
hours of relevant training; however, research, teaching or publication work also counts.  

Advocates may not engage in other activities than those related to their profession and they 
cannot create a conflict of interest and endanger their independence, e.g. by engaging in work 
in the public or judicial sector. They also need to have professional liability insurance. There 
are no restrictions in place on tariffs and advertising. 

Some restrictions exist as to the corporate form with limited liability; only the company form 
"Osakeyhtiö" is allowed. Shareholders of a lawyers’ company can only be lawyers (de facto 
100%  shareholding),  except  in  limited  circumstances  authorised  by  the  Finnish  Bar 
Association.  Likewise,  joint  exercise  with  other  professions  is  not  permitted,  except  in 
limited circumstances authorised by the Finnish Bar Association.  

Patent agents  

In 2017, the Commission did not address any recommendations to Finland for the profession 
of patent agents. Since then, there has been no reform or other initiative the Commission is 
aware of concerning the regulation of this profession. 

The profession of authorised patent attorney remains regulated by protected title.  

Attorneys  and  agents  can  operate  –  even  professionally  –  without  authorisation,  but  only 
authorised attorneys have the right to use the titles protected by law, such as patent attorney, 
trademark  attorney,  design  attorney,  and  industrial  property  attorney.  Although  no  specific 
training is foreseen apart from the possession of a suitable higher university degree, an exam 
has  to  be  passed  to  carry  the  professional  title.  No  further  relevant  regulatory  requirements 
could be identified.  

74 

 
 
 
 
Real estate agents 

It was recommended in 2017 that Finland consider the possibility of alternative pathways to 
access the profession. 

The  profession  of  real  estate  agent  is  regulated  solely  by  way  of  title  protection.  Only  a 
person who has passed the qualifying examination for real estate agents (LKV qualification 
test) may use the title “real estate agent” (kiinteistönvälittäjä) or the acronym “LKV”.  

In  the  same  way,  only  a  person  who  has  passed  the  qualifying  examination  for  real  estate 
agents or the qualifying examination for letting agents (LVV qualification test) may use the 
title “letting agent” (vuokrahuoneiston välittäjä) or “housing agent” (asunnonvälittäjä) or the 
acronym  ”LVV”.  No  specific  training  or  previous  experience  is  required  to  sit  the 
examination. 

Most of the transactions involving a real estate agent concern the sale and purchase of shares 
in a house cooperative, which does not require separate endorsement by an official notary in 
Finland.  

The qualification requirement applies only to the responsible manager and to at least 50% of 
the staff employed by a real estate agency. A compulsory registration is required to obtain a 
license.  The  Commission  is  not  aware  of  any  other  relevant  access  requirements  to  this 
profession.  

Tourist guides 

The profession of tourist guides remains unregulated in Finland.  

Consumer  interests  are  safeguarded  by  the  Consumer  Protection  Act,  which  also  applies  to 
tourism services offered to consumers by traders or service providers.  

Mediation is organised by the Consumer advisory services. If the dispute cannot be solved, 
the consumer can refer it to the Consumer Disputes Board.  

The  education  to  become  a  tourist  guide  is  offered  at  upper  secondary  level.  In  higher 
education  institutions  there  are  programmes  offering  education  in  tourism  research  and 
hospitality management. 

75 

 
 
 
 
 
 
   FRANCE   

_______________________ 

I. 

Overview 

By 1 February 2021, France had entered information about 265 regulated professions into the 
publicly  available  database  for  regulated  professions.  Of  these  professions,  11.3%  concern 
business services, 6.4% the construction sector and 1.1% the real estate sector.  

This  is  a  slight  increase  compared  with  2016  figures  (258),  resulting  from  the  French 
authorities  having  introduced  in  the  database  professions  regulated  as  required  by  EU  law, 
notably in the field of air transport.  

According to an EU-wide survey59, 17% of the French labour force can be considered to be 
working in regulated professions. This is lower than the EU average (21%). 

France  regularly  updates  the  database  on  regulated  professions.  This  database  provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about the regulation of its professions in a given Member State.  

The  national  action  plan  submitted  by  France  in  2016  detailed  the  changes  to  regulated 
professions introduced by the Law on growth, activity and equal economic opportunities (the 
‘Loi  Macron’)  and  its  implementing  acts.  Concerning  in  particular  the  seven  professions 
analysed in this report, this law lifted several restrictions on legal forms for legal professions. 
It reduced the shareholding requirements for some legal professions and allowed the creation 
of  multi-professional  companies  between  a  certain  range  of  related  professions.  The  action 
plan also presented the reforms France introduced for architects and real estate agents. 

Since 2016, annual country-specific recommendations have been addressed to France in the 
area of professional services, in particular, to  remove barriers to  competition and growth in 
business  services  and  regulated  professions.  The  2019  country-specific  recommendation 
proposes to: 

Reduce  regulatory  restrictions,  in  particular  in  the  services  sector,  and  fully  implement  the 
measures to foster the growth of firms.  

II. 

Situation on the analysed professions   

Regulatory  restrictiveness  in  France  is  higher  than  the  EU  average  for  accountants/tax 
advisers, architects, real estate agents and patent agents. It is lower than the EU average for 
lawyers,  tourist  guides,  and  in  particular  civil  engineers.  Among  the  professions  analysed, 
restrictiveness is the highest for accountants/tax advisers and lawyers. 

59 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU.  See: https://ec.europa.eu/docsroom/documents/20362. 

76 

 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, France, 2021. 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects 

In 2017, the Commission made the following recommendation for architects: 

  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to the other requirements.  

No reforms on the above-mentioned issues seem to have been made since then. 

Architects benefit from title protection and reserved activities.  

According  to  Article  3  of  the  Law  n°77-2  of  3 January 1977  on  architecture,  activities 
reserved  for  architects  include  architectural  works/projects  subject  to  a  building  permit 
application60. 

The profession of architects requires 6 years of higher education, comprising 5 years of study 
and  1  year  of  theoretical  and  practical  training.  This  is  in  line  with  the  training  standards 
under  Directive  2005/36/EC  for  architects  who  benefit  from  automatic  recognition. 
Following  the  1  year  of  theoretical  and  practical  training,  the  future  architect  will  be 
authorised  to  practise  project  management  (habilitation  à  la  maîtrise  d’oeuvre  (HMONP)) 
which  will  enable  them  to  sign  construction  projects.  At  the  end  of  that  year,  the  junior 
architect sits a State exam organised by the National High Schools of Architecture to enable 
them to sign architectural projects under their own name. There are no territorial restrictions 
or limitations of the number of registrations  to  the Order.  There is  an obligation to  register 
with  the  professional  body  representing  the  architects  in  the  area  in  which  the  professional 
wishes  to  practise  (tableau  regional  des  architectes)  and  to  a  have  professional  indemnity 

60 According to French law, the activities reserved for architects broadly fall under the following categories: 1. Architectural 
Design  and  planning,  feasibility  studies;  3.  Preparation/  submission/signing  of  technical  control  and  compliance  (i.e.  + 
submission  of  building  permit  request)  The  other  usual  tasks  undertaken  by  architects  such  as  construction  management, 
interior design and landscape architecture, technical control and compliance permit, urban design are not reserved activities. 

77 

 
 
 
 
 
                                                           
insurance  appropriate  for  each  building  site.  Depending  on  the  case,  it  may  be  an  annual 
professional insurance for all projects, or an insurance adapted to each site. 

Architects can form civil or commercial companies among themselves or with other natural 
or legal persons. They can also form a company with a single shareholder. Companies must 
respect certain rules and be registered in the roll of the Order of Architects in the region in 
which  the  company  wishes  to  establish  itself  in  order  to  be  allowed  to  use  the  title  of 
architectural company and be authorised to practise the profession of architect.  

According  to  Article  13  of  the  Architectural  Act  1977,  in  order  to  become  an  architectural 
company, several conditions must be met:  

- the company's shares must be in registered form 

- more than half of the share capital and voting rights must be held by one or more natural 
persons  who  are  architects  or  by  one  or  more  natural  persons  established  in  another  EU 
Member  State  or  EEA  country  and  legally  practising  the  profession  of  architect,  or  by 
architectural companies or legal entities established in France or in another EU Member State 
or  EEA  country  in  which  more  than  half  of  the  share  capital  and  voting  rights  are  held  by 
architects. 

In addition, legal persons who are not architectural firms may not hold more than 25% of the 
share capital and voting rights of architectural firms.  

The  following  must  be  architects  or  architectural  practices  established  in  an  EU  Member 
State or EEA country: the chairman of the board of directors, the  chief  executive officer if 
there  is  only  one,  at  least  half  of  the  chief  executives  on  the  executive  board  and  in 
management, and the majority of the members of the board of directors and the supervisory 
boards  

The continuous professional development (CPD) obligation is satisfied when an architect has 
completed and declared a structured training action of at least 20 hours over a calendar year 
or  at  least  60  hours  over  three  consecutive  years.  Publications  or  training  offered  by  the 
architect can compensate for CPD under certain conditions, which is checked by the regional 
professional body.  

Based on the available information, the Commission has not identified additional certification 
or attestation schemes specific to architects61. 

The last remaining restrictions concerning tariffs were abolished with the Law of 7 July 2016 
and there are no restrictions on advertising.  

Civil engineers 

In  2017,  the  Commission  did  not  address  any  recommendations  to  France  on  the  civil 
engineering profession.  

In France, civil engineers benefit from a protected title. Only holders of diplomas delivered 
by certain state-created/recognised institutions on the advice or decision of the  Commission 
des titres d'ingénieur and accredited engineering higher education institutions are allowed to 
use  the  title  of  ‘ingénieur  diplômé’  (‘graduated  engineer’).  The  title  guarantees  a  master’s 

61 e.g.,  where  in  order  to  pursue  specific/specialised  activities  additional  education  or  experience  or  an  exam  would  be 
required. This may concern activities such as performance of construction supervision, energy certification, energy audits, 
expert opinions, activities related to special buildings (such as nuclear power plants, historical heritage sites). 

78 

 
 
 
                                                           
level  qualification  including  academic  and  practical  training,  which  allows  holders  of  such 
diplomas to work as engineers without any other requirements. The French law also sets out a 
number  of  construction  and  urban  planning  rules  and  standards,  and  general  principles  on 
developing a construction project. These are considered sufficient to ensure security.  

However,  based  on  the  available  information,  engineers  require  additional  qualifications  to 
undertake specific professional activities, and certification to prove compliance with certain 
norms (for example on fire prevention, environment,  etc.).  This  is  the case for all technical 
inspectors in the field of construction whose legal status is laid down in Articles L.111-23 to 
L.111-26 of the Construction and Housing Code (CCH) and Articles R.111-29 to R.111-42 of 
the CCH. They are responsible for preventing all technical problems that may arise during the 
construction of a building, particularly regarding the integrity of the roadworks, foundations, 
framework, roof and ceiling and the equipment that is inseparably linked to these works, as 
well as the safety of people. 

A  technical  controller  intervenes  at  the  request  of  the  client.  They  are  required  to  give  a 
technical opinion which must not exceed the scope of the approval for which they have been 
authorised to perform their duties.  

A technical  inspector is  required in particular for certain  buildings which present  particular 
risks  because  of  their  nature  (e.g.  public  buildings),  size  (e.g.  skyscrapers)  or  location  or 
whose operation is essential for public safety or the defence of public order. These technical 
construction  controllers  can  be  either  legal  or  natural  persons.  The  Minister  in  charge  of 
construction grants them an approval of up to 5 years, renewable after a reasoned opinion of 
the Commission for the Approval of Technical Inspectors. Technical inspectors must have an 
engineering qualification of at least 4 years and professional experience of at least 3 years to 
be able to perform these tasks. 

They have to be fully independent from the designer and project manager, and demonstrate 
that they undertake continuous professional development and have the material and logistical 
means to pursue their tasks. If the technical construction controller is a legal person, they will 
need  to  provide  the  competent  authority  with  information  on  the  composition  of  the 
company’s  capital,  the  list  of  individuals  detaining  more  than  5%  of  the  capital  and  list  of 
branches of the company and of the shares of the company in other companies, as well as the 
list of managing staff and external financing sources. 

Accountants/tax advisers 

In 2017, the Commission made the following recommendations for accountants/tax advisers: 

  all  Member  States  regulating  professions  in  the  sector  should  reconsider  reserving 
simple  tasks  such  as  payroll  activities  or  preparation  of  tax  declarations  to  highly 
qualified professionals; 
introduce  clarity  on  the  scope  of  the  activities,  reserved  to  expert  accountants,  in 
particular as regards simple tasks, such as making accounting entries electronically, in 
line with the national case-law and Case C-79/01; 

 

  assess the proportionality of the shareholding requirements.  

Following those recommendations, the French authorities provided clarification on the scope 
of  reserved  activities  for  accountants,  which  do  not  include  payroll  activities  or  the 
preparation of tax returns. They also clarified that there is no shareholding requirement, but 

79 

 
 
 
that  two  thirds  of  voting  rights  have  to  be  held  by  accountants  in  a  ‘société  d’exercise 
comptable’.  

The profession benefits from reserved activities and a protected title. 

Activities  reserved  for  accountants  include  assessing  companies’  and  bodies'  bookkeeping, 
and  drawing  up  annual  financial  statements  and  consolidated  financial  statements  for 
companies (except for those where they are employed). 

Under  the  reserved  activities,  accountants  review  and  evaluate  accountancy,  attest  to  the 
truthfulness  and  conformity  of  the  profit  and  loss  accounts  and  also  keep,  centralise,  open, 
close, monitor, recover and consolidate the accounts of companies and organisations to which 
they  are  not  bound  by  an  employment  contract.  Less  complex  tasks,  such  as  making 
electronic  accounting  entries  can  be  performed  by  people  other  than  accountants  (e.g. 
employees in the company), as long as their accuracy is confirmed by an accountant.  

Regarding  shared  activities,  accountants  can  as  a  side  (and  not  main)  activity,  give  legal 
advice in fiscal and social matters, carry out legal, fiscal or social studies and works to any 
authority or public or private body if they do bookkeeping for them and if those studies are 
directly linked to their bookkeeping work. 

They  can  also  carry  out  other  non-reserved  activities,  like  organise  the  accounts  and  use 
accounting techniques to analyse the economic, legal and financial functioning of companies, 
and provide assistance for the creation of a company. In May 2019, the Law on the growth 
and transformation of enterprises (the ‘Loi Pacte’)62 somewhat broadened and simplified the 
role  of  accountants.  They  can  now  manage  debt  payment  and  debt  collection  on  behalf  of 
their client. The mandate for accountants to represent their clients before the tax authorities 
and social security bodies is now presumed. 

Accountants require a minimum of 5 years of study followed by a three-year traineeship and 
passing  a  state  exam.  Membership  with  the  professional  body  is  compulsory,  as  is 
professional  indemnity  insurance.  Ethical  rules  include  a  general  obligation  to  undertake 
continuous  professional  development,  and  for  this,  the  professional  body  recommends  120 
hours every 3 years, with a minimum of 20 hours per year.  

There are no restrictions on territorial validity and the number of licences.  

Accountancy  is  incompatible  with  any  occupation  or  act  likely  to  compromise  the 
professional’s independence. In particular: 

-  being  an  employee,  except  in  companies  having  as  their  main  purpose  the  accounting 
activity.  

Since  the  Loi  Pacte  of  2019,  the  ban  on  commercial  work  for  accountants  who  are  also 
auditors  has  been  removed.  With  the  very  imminent  entry  into  force  of  a  professional 
standard  approved  by  Order,  all  accountants  will  be  able  to  carry  out  commercial  work. 
Accountants can work either as a sole practitioner, in partnership with other accountants, or 
as  an  employee  of  another  professional  or  professional  company  –  société  d’expertise 
comptable (SEC) according to the French terminology, or as a corporate officer (mandataire 
social) of an SEC. In a SEC two thirds of voting rights have to be held by accountants. Since 
2014, there are no more shareholding restrictions in the SEC. Accountants can choose from 
all legal forms governing French companies: civil or commercial corporate forms. The only 
restriction is the prohibition to create a company which, by its legal form, provides the status 

62 Loi No 2019-486 of 22 May 2019. 

80 

 
 
                                                           
of  trader  to  their  partners.  This  concerns  three  types  of  company:  société  en  nom  collectif 
(SNC), société en commandite par actions (SCA), société en commandite simple (SCS). 

Regarding multi-professional companies (sociétés pluri-professionnelle d’exercice - SPE), an 
accountant can be member of an SPE, company created for the joint practice of two or more 
of  the  following  nine  professions:  lawyer,  lawyer  before  the  supreme  courts,  bailiff 
auctioneer,  court  bailiffs,  notary,  insolvency  practitioner,  court-appointed  receivers,  patent 
agent  and  accountant.  However,  an  accountant  cannot  carry  out  an  auditor's  activity  in  the 
SPE for ethical reasons. Partners in an SPE must include at least one member of each of the 
professions  it  exercises,  and  which  constitutes  its  corporate  purpose.  All  the  capital  and 
voting  rights  of  an  SPE  must  be  held  by  natural  persons  exercising  one  of  the  professions 
exercised  in  common  in  the  company  or  by  companies  whose  capital  and  voting  rights  are 
wholly  owned  by  these  natural  persons.  At  least  one  member  of  the  profession  practising 
within  the  company,  as  a  partner  or  employee,  must  be  a  member  of  the  managing  or 
supervisory board.  

Lawyers 

In 2017, the Commission made the following recommendation for lawyers: 

 

 

 

to  introduce  more  transparency  and  review  the  proportionality  of  access  rules  for 
lawyers wishing to practise before the competent supreme courts, and in particular to 
clarify the rules applicable to European lawyers;  
(recommendation  to  all  Member  States  reserving  legal  advice)  clarify  the  scope  of 
reservations  in  order  to  facilitate  the  provision  of  legal  advice  by  lawyers  or  other 
service providers, in particular for online services;  
(recommendation 
legal  form  and  ownership 
requirements,  incompatibility  rules  and  multidisciplinary  restrictions,  taking  into 
account  in  particular  the  proportionality  of  these  restrictions  in  relation  to 
fundamental  principles,  such  as  the  independence  of  the  profession,  and  the 
corresponding  control  arrangements.  In  addition,  the  cumulative  effect  of  these 
requirements should be considered, as their effects could be accentuated in the case of 
reservations of important activities (e.g. where legal advice is also part of the reserved 
activities). 

to  all  Member  States)  assess 

Lawyers in France benefit from a protected title and a reserved activity to represent clients in 
court. 

The field of activity 

A  lawyer  is  the  only  person  entitled  to  assist  and  represent  clients,  and  apply  to  and  plead 
before  the  courts  or  jurisdictional  or  disciplinary  bodies.  There  are  legal  exceptions,  in 
particular pleading before social courts or the commercial court.  

A  lawyer  can  assist  their  clients  and  plead  without  territorial  limitation.  However,  ‘avocats 
aux Conseils’ (Supreme Court lawyers) have a monopoly on representing litigants before the 
French Supreme Courts (‘Conseil d’Etat and the Cour de Cassation’). 

It is also only a lawyer that may assist a party in a participatory procedure provided for in the 
Civil Code. 

Lawyers may assist and represent their clients before public authorities. 

They may also carry out certain activities with other professions (shared activities). 

81 

 
 
 
A  lawyer  is  entitled  to  provide  legal  advice  (including  tax,  insolvency  and  business 
incorporation)  and  to  draw  up  private  deeds63.  Certain  other  professions  may  also  provide 
legal advice and draw up deeds under the conditions set out in national law64. 

Lawyers may also represent clients when drawing up contracts for a paid sporting or training 
activity. 

They may also provide fiduciary and mediation services. 

Case-law has clarified activities that are and are not reserved for lawyers. For example, the 
online production of documents for judicial proceedings where a lawyer is not needed, is not 
an activity reserved for lawyers65. However, there is still some legal uncertainty on the exact 
scope of the activities falling under ‘legal advice’ which gives rise to abundant case-law. 

Access to the profession 

Lawyers  require  a  minimum  university  education  of  4  years  (master's  level),  passing  a 
specific university exam, and 18 months of theoretical and practical training in a professional 
centre (Centre régional de formation professionnelle d'avocats or CFRPA). They then have 
to  pass  a  final  professional  exam  (examen  d'aptitude  à  la  profession  d'avocat  or  CAPA) 
organised by the centre.  

However,  there  are  certain  exceptions  to  these  requirements  for  certain  other  legal 
professionals, members of the Conseil d’Etat, administrative courts and administrative courts 
of  appeal,  magistrates  of  the  Court  of  Auditors,  magistrates  of  the  judiciary,  university 
professors, lawyers  at  the Conseil d’Etat and the Cour de Cassation,  etc. Depending on the 
case,  the  beneficiary  of  the  ‘passerelle’  may  be  exempted  from  the  university  requirement 
and/or the CRFPA/CAPA training. Exemptions are also granted to doctors of law. 

Supreme Courts lawyers (‘Avocats aux conseils’) require 3 years of theoretical and practical 
training  at  the  Institut  de  formation  et  de  recherche  des  avocats  aux  conseils  (Ifrac),  and 
passing an aptitude exam (CAPAC). Derogations can be granted for certain legal professions. 

The  number  of  authorisations  (offices  ministériels)  granted  to  lawyers  before  the  supreme 
courts  is  strictly  restricted,  but  a  law  in  201566 introduces  a  gradual  increase  following  the 
opinion  of  the  French  competition  authority.  Lawyers  before  the  supreme  courts  are 
appointed by the Ministry of Justice. 

Following the Commission’s first recommendation, France adopted Decree No 2021-171 on 
16 February 202167 setting  out  the conditions  for access  to  and practise of the profession of 
lawyer  at  the  Conseil  d’Etat  and  Cour  de  Cassation  applicable  in  France  to  European 
nationals. It therefore ensures the recognition of professional qualifications of EU nationals, 
and  that  qualified  EU  lawyers  can  access  the  French  Supreme  Courts  under  their  original 
professional title on a temporary or occasional basis, or permanently. 

63 For lawyers, the activities of legal advice (including tax matters), drawing up legal documents, representation before 
administrative authorities, fiduciary activities, mediation are shared with other legal professions. 

64 However other professions, such as accountants, can also deliver legal advice if it constitutes an ancillary activity. 
65 See Cour d’appel de Paris, Pôle 5 – Ch.12, decision of 21 March 2016 
66 Law 2015-990 of 6 August 2015. 
67 Decree No 2021-171 of 16 February 202167 organising representation before the Conseil d’Etat and Cour de cassation by 
professionals who are nationals of Member States of the European Union or parties to the Agreement on the European 
Economic Area other than France and amending Decree No 91-1125 of 28 October 1991 on the conditions for access to the 
profession of lawyer at the Conseil d’Etat and Cour de cassation. 

82 

 
 
                                                           
Organisation of the profession  

To  use  the  title  of  lawyer  an  individual  must  register  with  a  bar  in  their  professional 
jurisdiction. Registration is subject to conditions of good character (no convictions). 

The lawyer takes an oath. 

From the time of registration, lawyers are required to undergo 20 hours of further education 
in  the  course  of  a  calendar  year  or  40  hours  in  the  course  of  two  consecutive  years.  This 
obligation can be fulfilled in several ways: by participating in legal or professional training 
courses provided by the CRFPA or universities, by participating in training courses provided 
by lawyers or other educational establishments, by attending legal symposia or conferences, 
by providing legal instruction or by publishing legal works. 

Modes of practise  

Lawyers  may  practise  as  individuals,  as  partners  under  a  practice  structure  (association, 
professional  partnership,  private  practice  company  or  joint  venture),  or  as  employees  or 
private associates of a lawyer, an association, a law firm or a company whose purpose is to 
practise law. They may also be a member of an economic or a European economic interest 
group.  

Lawyers  may  also  use  structures  with  a  legal  personality,  except  for  legal  forms  that  give 
their partners a ‘trader’ status. They can therefore use the form SARL, SAS, SA or European 
company. The share capital and voting rights of one of these companies may be held by any 
natural person practising a legal or judicial profession or by any person legally established in 
an EU Member State, subject to certain conditions. 

Lawyers  may  also  set  up  multi-professional  companies  for  the  joint  practise  of  several 
regulated legal and judicial professions (lawyers, avocats aux Conseils, auctioneers, bailiffs, 
notaries,  court-appointed  administrators,  judicial  representatives)  as  well  as  industrial 
property consultants and chartered accountants. However, when lawyers are part of an SPE68 
it is sufficient for shares to belong to one of these professions with at least one shareholder 
being a lawyer. 

Professional insurance, fees and advertising 

All lawyers must have insurance coverage for the financial consequences of their professional 
civil liability. Special insurance must be taken out for fiduciary services. 
A lawyer's fees are freely agreed between them and their client69.  

Personal  advertising  is  permitted  as  long  as  the  lawyer  provides  accurate  information  and 
respects essential ethical principles of the profession. Comparative advertising is prohibited. 

A lawyer may offer services online (personalised solicitation), but canvassing either in person 
or over the phone is prohibited. 

Since Decree n° 2019-257 of 29 March 2019, personalised solicitation is also permissible for 
the avocat aux Conseils. 

69 Maximum and minimum fees are determined for specific judiciary property services. 

83 

 
 
 
 
 
                                                           
 
Patent agents 

In 2017, the Commission did not address any recommendations to France for the profession 
of patent agents.  

Patent agents still benefit from a protected title, but do not have exclusive reserved activities. 
They  share  the  activity  of  representing  clients  before  the  National  Patent  Office  (Institut 
national de la propriété industrielle) with lawyers and contractually-linked companies. Other 
activities are not reserved. 

Becoming a patent agent (conseil en propriété intellectuelle ‘CPI’) is subject to the following 
conditions: 

1.  a national second cycle legal, scientific or technical diploma70;  
2.  a diploma issued by the Centre for International Industrial Property Studies (CEIPI) of 

the University of Strasbourg71; 

3.  at least 3 years' professional experience;  
4.  passing an exam72. 

Individuals  who  fulfil  these  conditions  are  entered  on  a  list  of  qualified  people  kept  by  the 
French Office. People on this list may, upon request, be entered in the list of CPIs, also kept 
by  the  French  Office,  provided  that  they  produce  a  financial  guarantee  and  civil  liability 
insurance. 

There  are  no  territorial  limitations.  Registration  with  the  professional  body  ‘Compagnie 
nationale des conseils en propriété industrielle’ is compulsory. 

Patent  agents  can  work  independently,  as  a  sole  practitioner  or  in  partnership  with  other 
patent  agents,  or  as  an  employee  in  a  professional  company.  However,  they  lose  their  title 
when  working  in  companies  with  other  corporate  objectives.  They  can  set  up  professional 
civil  partnerships,  SEL,  SPE  or  any  other  partnership.  In  the  latter  case,  however,  chief 
executives and the majority of the board need to be patent agents. Since June 2019, more than 
half of the voting rights and shares in patent companies have to belong to professionals. The 
share capital of patent agents can be reduced to 25% in companies that gather professionals 
from  the  same  sector  (1.  construction  of  prototypes;  2.  approximation  between  bids  and 
licence  applications;  3.  creation  of  trademarks;  4.  financing  innovation).  When  working 
within  an  SPE,  all  shares  and  voting  rights  need  to  be  held  by  patent  agents  or  by  other 
professionals  such  as  lawyers,  accountants,  notaries,  etc.  (see  above  information  on 
accountants and lawyers).  

Commercial activities are prohibited and there is a general rule to avoid conflicts of interest.  

Continuous  professional  development  is  mandatory,  with  a  required  20  hours  per  year  of 
activities including teaching, attending courses, writing articles and acting as a mediator.  

All  patent  agents  must  have  professional  indemnity  insurance  and  a  financial  guarantee  for 
funds and values received. 

70 Issued by a public establishment of a scientific, cultural and professional nature within the meaning of Law No. 84-52 of 
26 January 1984 authorised to issue it, or of a title recognised as equivalent under the conditions laid down by joint order of 
the Minister of Justice, the Minister responsible for industrial property and the Minister responsible for higher education. 

71 Or a title recognised as equivalent under the conditions laid down by joint order of the Minister of Justice, the Minister 
responsible for industrial property and the Minister responsible for higher education. 

72 The  terms  and  conditions  and  programme  of  which  must  be  laid  down,  for  each  specialisation,  by  joint  order  of  the 
Minister of Justice, the Minister responsible for industrial property and the Minister responsible for higher education. The 
tests must be adapted for professional representatives before the European Patent Office. 

84 

 
 
                                                           
Patent agents are authorised to make use of advertising, but while direct marketing via emails 
and phone calls is allowed, personal text messages are not allowed. 

Fees are not regulated. 

Real estate agents 

In 2017, the Commission made the following recommendation for real estate agents: 

  evaluate  to  what  extent  the  duration  of  mandatory  qualification  requirements  is 
indispensable  in  view  of  the  tasks  pursued  by  estate  agents  and  the  objectives  of 
regulation.  

Real  estate  agents  benefit  from  reserved  activities  and  a  protected  title.  The  title  protection 
was introduced through a Law on housing adopted in November 2018.  

The activities of a real estate agent in France include transactions involving the property of 
others  and  relating  to  the  purchase,  sale,  search,  exchange,  rental  or  subletting,  whether 
seasonal  or  not,  bare  or  furnished,  of  built  or  unfurnished  buildings;  the  purchase,  sale  or 
management lease of businesses; the subscription, purchase or sale of shares or units in real 
estate companies or participatory housing companies giving entitlement to  the allocation of 
premises in possession or ownership; and the purchase or sale of non-negotiable shares when 
the company's assets include a building or a business.  

The activity also includes the management of real estate and co-ownership syndicates. Some 
of  these  activities  are  shared  with  other  professions,  namely  architects,  notaries,  solicitors, 
lawyers,  bailiffs,  and  insolvency  administrators.  Some  are  also  shared  with  bodies  in  the 
remit of these bodies’ activities linked to real estate. 

To carry out these activities, independently, the agent needs to hold a professional card and, 
in  order  to  obtain  it,  fulfil  certain  requirements,  including  qualification  requirements. 
Employees, or commercial agents authorised (habilités) by a real estate agent, do not need to 
hold  the  professional  card  and  hence  are  not  subject  to  professional  qualification 
requirements. 

The following four main ways to qualify for the professional card are set out in the law: (i) a 
general higher education diploma of at least 3 years in relevant subjects (law, economy, etc.); 
(ii)  a  specialised  diploma  of  two  years  post-secondary  education;  (iii)  a  school  leaving 
certificate plus 3 years of professional experience; or (iv) 4 years of professional experience 
as an executive in the field or 10 years as a non-executive. There is no obligatory traineeship, 
or  state  exam,  or  any  obligation  of  professional  experience,  except  for  the  alternative 
educational pathways mentioned above. There is no territorial restriction or limitation to the 
number of licences. 

Self-employed  real  estate  agents  must  apply  for  a  professional  card  with  the  Chamber  of 
Commerce and Industry. Since October 2016, the card is valid for 3 years.  

To  renew  the  card,  real  estate  agents  have  to  fulfil  continuous  professional  development 
requirements  of  14  hours  per  year  or  42  hours  over  the  last  three  consecutive  years  of 
practise.  This  can  take  the  form  of  professional  training  by  accredited  trainers  or  attending 
conferences and seminars on the subject. The training certificate must be attached to the card 

85 

 
 
 
 
 
renewal  application  and  submitted  to  the  Chamber  of  Commerce  and  Industry.  Employees, 
and  commercial  agents  must  also  comply  with  these  continuous  professional  development 
requirements, although they are not required to have a professional card. 

Holders of the professional card must have a professional indemnity insurance covering their 
civil  liability,  as  well  as  a  financial  guarantee  for  the  goods  and  values  they  receive. 
Employees who are commercial agents must also have professional liability insurance. 

Real  estate  agents  have  to  fulfil  moral  conditions,  as  required  by  law.  Professional  card 
holders have to fulfil additional conduct requirements (‘character requirements’) defined by 
decree and by the national council for property management and transactions. A commission 
for  the  control  of  estate  agents'  activities  can  investigate  cases  of  abusive  practices  and 
submit a report to the administrative authority in charge of competition and tackling fraud. 

Fees  are  fixed  freely  between  real  estate  agent  and  client,  except  in  the case  of  clients  that 
rent (rather than own) their main residence. 

Tourist guides 

In 2017, the Commission made the following recommendation for tourist guides: 

 

(recommendation to all regulating MS)  consider the justification and proportionality 
of regulation of the profession. 

France  maintained  its  previous  regulation  on  tourist  guides,  but  introduced  a  third,  rather 
open qualification pathway to facilitate access to the profession. 

Tourist guides (‘guide conférencier’, i.e. lecturer guide according to French terminology) still 
benefit from reserved activities. 

Reserved  activities  include  the  right  to  accompany  and  guide  groups,  to  guide  part  of  a 
journey organised by a tour operator, and to guide visitors around national museums (musées 
de  France)  and  historical  monuments.  The  list  of  national  museums  (1 223  in  2020)  is 
established by the Ministry of Culture and is available on its online database ‘Muséofile’. The 
list  of  monuments  is  established  by  departement.  There  are  around  44 060  classified 
historical monuments in France, around 10% of which are open to the public. 

Since the beginning of 2017, there are three training pathways to become a qualified tourist 
guide:  (i)  a  three-year  ‘lecturer  guide’  degree  (the  most  frequently  chosen  pathway);  (ii)  a 
five-year master’s degree in a general subject with three specialist courses on lecturer guide 
services;  and  (iii)  a  master’s  degree  in  any  subject,  1  year  of  professional  experience  as  a 
guide (accumulated over the last 5 years) and knowledge of a foreign or regional language at 
C1  level  of  the  common  European  framework  of  reference  for  languages  (CEFRL)  or  sign 
language.  A  mandatory  12-week  traineeship  is  also  required  for  all  pathways.  Once  these 
requirements  are  met,  an individual can obtain the national  professional  lecturer  guide card 
which enables them to carry out the reserved activity mentioned above.  

Apart from lecturer guides, the tourist guide profession can be accessed freely and practised 
without a title or diploma. 

The  national  action  plan  submitted  in  February  2016  mentioned  a  growing  need  for  tourist 
guides,  especially  foreign  language  lecturer  guides.  This  seems  to  be  the  main  reason  for 
opening  the  third  qualification  pathway,  and  explains  the  ongoing  search  for  more  diverse 
profiles that meet the demands of national and international clients.    

86 

 
 
 
 
    GERMANY   
_______________________ 

I. 

Overview 

By  1 January 2021,  Germany  had  submitted  information  about  160  regulated  professions. 
This  is  a  slight  increase  compared  with  2016.  Of  those  professions  about  14%  concern 
business services and 13.4% the construction sector.  

The slight increase in regulated professions can be partly explained by the re-introduction of 
the ‘Meisterpflicht’ for  12 crafts professions  in  2020.  In 2004, Germany decided to  abolish 
the ‘Meisterpflicht’ for 53 crafts professions, but has decided to partly reverse this reform by 
re-regulating a range of professions in the crafts sector.  

According to an EU-wide survey73, 33% of Germany’s labour force can be considered to be 
working  in  regulated  professions.  This  is  above  the  EU  average  (21%)  and  is  the  highest 
among all Member States. 

Germany  regularly  updates  the  database  on  regulated  professions  This  database  provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about  the  regulation  of  professions  in  a  given  Member  State.  However,  the  information  on 
regulated professions in Germany is currently incomplete, in particular for those professions 
regulated at länder level.  

In its national action plan from 2016, Germany announced only a limited number of actions 
for  certain  professions,  in  particular  for  liberal  professions  and  business  services.  Planned 
modifications  of  regulations  concern  for  instance  lawyers  and  patent  agents  (shareholding 
and  voting  rights  as  well  as  multidisciplinary  restrictions),  tax  advisers  (tariffs  and 
consequences of the latest jurisprudence of the Court) and also, to a certain extent, architects 
(shareholding requirements). Apart from the implementation  of the CJEU judgment in  case 
C-342/14 on tax advisers and the amendment to tariffs for architects and engineers following 
the  judgment  in  case  C-377/17  (HOAI)  the  reforms  planned  for  lawyers,  patent  agents  and 
tax  advisers  have  not  yet  taken  place.  A  reform  of  legal  services  has  been  prepared  by  the 
German government, and parliamentary deliberations are ongoing.  

In  2017,  2018  and  2019,  the  Council  addressed  country  specific  recommendations  to 
Germany in the area of professional services: 

Stimulate/strengthen competition in business services and regulated professions. 

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  Germany  is  higher  than  the  EU  average  for  architects,  civil 
engineers, patent agents and tax advisers. 

73 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU.  See: https://ec.europa.eu/docsroom/documents/20362. 

87 

 
 
 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Germany, 2021.

In  2017,  based  on  the  restrictiveness  indicator  as  well  as  on  a  detailed  analysis  of  the 
legislation, the Commission made recommendations for these five regulated professions. 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects 

In  2017,  the  Commission  made  the  following  recommendation  for  the  architectural 
profession:  

  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to other requirements.  

In line with this recommendation, Germany announced in its 2016 national action plan that 
some Länder are considering a more uniform nationwide approach to shareholding and voting 
right rules. However, no progress seems to have been made to date.  

The architectural profession is regulated at Länder level, meaning that there are 16 different 
laws and corresponding rules and regulations.  

The  authorisation  to  present  building  documents  for  most  building  permit  applications 
(‘Bauvorlageberechtigung’)  is  reserved  for  architects,  who  share  this  reserved  activity  with 
other professions, including civil engineers.  

There  are no other  reserved activities and the regulation  therefore only applies to  operators 
who want to use the title of architect. Title protection also exists for the related professions of 
interior architect, landscape architect and urban planner. To be permitted to hold the title in 
one of the fields one needs to be entered on a list maintained by the chamber.  

To be eligible for registration, a professional needs to provide, among other things, evidence 
of having successfully completed a study programme of at least 4  years of regular study in 
one of the relevant areas at a German university and, after completion, having practised in the 
field  full-time  for  2  years  or  part-time  for  a  comparable  period.  This  is  in  line  with  the 
minimum study requirements for architects who benefit from automatic recognition under the 
Professional Qualifications Directive. 

88 

 
 
 
 
 
Partnerships or legal persons need to be entered into a seperate register, but do not become 
members  of  the  chamber.  To  obtain  an  authorisation  to  submit  building  permit  documents, 
interior architects must register on another list. 

Generally speaking,  Länder-level  legislation provides for three different  pathways to  obtain 
the  title  of  architect:  (i)  studies  and  practical  experience;  (ii)  teaching  a  relevant  subject  at 
university; or (iii) obtaining a qualification for high or higher civil engineering administrative 
service in building construction or urban development, or for higher service in landscape and 
nature conservation.  

Authorisations  are  issued  at  regional  level  and,  in  line  with  the  relevant  regional  law,  are 
valid throughout the entire area under the responsibility of the regional chamber. In case of (a 
secondary)  establishment,  the  recognition  procedure  for  registration  in  other  Länder  is 
assured by the law at Länder level.  

Chamber membership is also contingent on continuous professional development, in the form 
of  at  least  eight  ‘training  points’  in  a  calendar  year.  One  training  point  corresponds  to  a 
45-minute lesson. During the mandatory 2  years of practical  experience  before  registration, 
professionals also need to complete further training. 

To qualify for a protected title, there are restrictions on the legal form a partnership or legal 
person can take. In addition to the registration requirement, professional members must hold 
at  least  half  of  the  capital,  voting  rights  and  shares.  The  other  shares  can  only  be  held  by 
natural  persons  who  exercise  a  liberal  profession  and  who  can  contribute  to  the  company's 
purpose due to their professional training. Furthermore, at least half of the people authorised 
to manage the company must be professionals.  

Appropriate  professional  indemnity  insurance  is  mandatory  although  there  are  no  uniform 
rules as the requirement depends on applicable regional law.  

To  implement  the  CJEU  judgment  in  case  C‑ 377/17  Germany  has  amended  its  tariff 
restrictions  for  architects  and  engineers,  which  were  based  on  the  Honorarordnung  für 
Architekten  und  Ingenieure.  The  new  Honorarordnung  für  Architekten  und  Ingenieure 
entered  into  force  on  1 January 2021.  It  contains  a  list  of  non-binding  tariff  ranges  and 
clarifies  that  these  can  be  used  as  basis  for  tariffs  between  contracting  parties.  Parties  can 
deviate from these tariff ranges by means of a written tariff agreement in text form.  

Restrictions on advertising and marketing vary in line with regional rules and a case-by-case 
assessment  of  chambers  based  on  their  professional  rules.  They  generally  consist  of  broad 
clauses  stating  that  unprofessional  actions  for  the  purposes  of  competition,  in  particular 
promotional advertising, are prohibited. 

Based on the information available, there are additional certification schemes for architects to 
access  the  title  of  certified  or  publicly  appointed  surveyor  (Sachverständiger).  In  general, 
architects  can  work  as  surveyors  without  certification  or  public  appointment.  After  several 
years  of  professional  experience  as  a  surveyor,  it  is,  however,  possible  to  apply  for  public 
appointment, which involves an assessment of personal and professional suitability.  

Engineers 

In  2017,  the  Commission  made  the  following  recommendation  for  the  engineering 
profession:  

  assess the proportionality of the shareholding requirements. 

89 

 
 
 
To date, there seems to be no progress on this recommendation.  

The engineering profession is regulated at  Länder level, meaning that there are 16 different 
laws and corresponding rules and regulations.  

Regulation takes the form of title protection, which exists in all Länder. Eligibility to hold the 
title is contingent on the completion of a study programme of at least 3 years in a technical or 
scientific field at a German higher education institute or an operator course at a German state-
recognised  mining  school  (Betriebsführerlehrgang  einer  deutschen  staatlich  anerkannten 
Bergschule).  Title  protection  also  exists  for  the  title  of  ‘advisory  engineer’,  which  requires 
3 years of professional experience in a relevant field.  

There is only one reserved activity, namely the submission of building permit applications for 
most types of building (‘Bauvorlagenberechtigung’), which civil engineers share with a few 
other professions, notably with architects. To qualify for this, engineers need to demonstrate 
2  years  of  professional  experience  in  the  field  of  building  planning  and  register  with  the 
relevant chamber.  

Authorisations  are  issued  at  regional  level  and,  in  line  with  the  relevant  regional  law,  are 
valid  throughout  the  entire  area  under  the  responsibility  of  the  regional  chamber.  The 
recognition procedure for registration in other Länder is assured by the law at Länder level. 
There is no such recognition procedure for the title of advisory engineer.  

Chamber membership is only mandatory for advisory engineers, but it is necessary to register 
on  a  list  managed  by  a  chamber  to  obtain  a  professional  title  protection  as  an  advisory 
engineer  and  to  be  allowed  to  submit  building  permit  applications.  The  protection  of  the 
‘engineer’ title is granted without any registration to holders of a German degree. 

Chamber  membership  is  also  contingent  on  continuous  professional  development.  On 
average, compulsory members (i.e. advisory engineers), must provide at least eight training 
points within a calendar year, and voluntary members at least four training points. Members 
with  additional  qualifications,  such  as  publicly  appointed  experts,  professions  authorised  to 
submit building permit applications or surveyors, must undergo further training according to 
their  qualifications  with  at  least  four  training  points  per  qualification.  One  training  point 
corresponds to a 45-minute lesson.  

Engineers, including advisory engineers are allowed to carry out their activities in any legal 
form, to establish companies for this purpose or to participate in existing companies.  

Shareholding requirements, restrictions on voting rights and joint practice, and incompatible 
activities apply, if the protected title is used as part of the company name. The title ‘advisory 
engineer’ may only be used by companies if their purpose is to provide this specific service, 
if advisory engineers hold at least half of the shares and voting rights, and if the other shares 
are held only by members of other liberal professions. The title ‘engineer’ may be used in a 
company name, as  long as at  least  half of the board of directors, the managing directors or 
those  holding  at  least  50%  of  the  voting  rights  are  authorised  to  use  this  professional  title. 
The  right  to  submit  building  permit  applications  is  granted  to  natural  persons  but  not  to 
companies. Companies can only offer or advertise such services, if they have employees who 
are authorised to submit building permit applications. 

Appropriate professional  indemnity insurance is  required, but  there  are no uniform  rules as 
requirements vary according to the applicable regional law. 

To  implement  the  CJEU  judgment  in  case  C‑ 377/17  Germany  has  amended  its  tariff 
restrictions  for  architects  and  engineers,  which  were  based  on  the  Honoararordnung  für 

90 

 
 
Architekten und Ingenieure. (HOAI) The new HOAI entered into force on 1 January 2021. It 
contains a list of non-binding tariff ranges and clarifies that these can be used as a basis for 
tariffs between contracting parties. Parties can deviate from these tariff ranges by means of a 
written tariff agreement in text form.  

Restrictions on advertising and marketing vary in line with regional rules and a case-by case 
assessment  of  chambers  based  on  their  professional  rules.  They  generally  consist  of  broad 
clauses  stating  that  unprofessional  actions  for  the  purposes  of  competition,  in  particular 
promotional advertising, are prohibited. 

Based on the information available, there are additional certification and attestation schemes 
for  engineers.  After  several  years  of  professional  experience  and  additional  training, 
engineers can apply for certification or public appointment as a surveyor (Sachverständiger), 
which includes an assessment of personal and professional suitabiliy.  

Accountants/tax advisers 

In 2017, the Commission made the following recommendations on tax advisers:  

  ensure  a  proper 

follow-up  of 

in  case  C-342/14,  
X-Steuerberatungsgesellschaft, in order to ensure transparency and legal certainty, in 
particular as regards provision of tax consultancy services by companies, established 
in other Member States; 

the  CJEU 

judgment 

  assess the proportionality of the shareholding requirements; 
 

reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professionals.  

Germany  has  amended  its  tax  adviser  legislation  to  implement  the  CJEU  judgment  in  case  
C-342/14,  but  no  progress  seems 
the  remaining  2017 
recommendations. 

to  have  been  made  on 

Two new legislative proposals are currently being prepared by the German government that 
may also have an impact on the regulation of the tax adviser profession. The planned reform 
is covered in more detail in the section on the law profession below.  

The accountancy profession is not regulated in Germany. However, there is the possibility to 
obtain the recognised title of ‘qualified accountant’ (‘geprüfter Bilanzbuchhalter’) following 
a successful examination according to conditions laid down in a federal law.  

Most  tax  advice  services  as  well  as  representation  before  administrative  authorities  are 
reserved  for  tax  advisers,  in  combination  with  a  title  protection.  Parts  of  the  reserved 
activities, namely. tax advice, are shared with lawyers and notaries, while bookkeeping and 
payroll  activities  are  shared  with  professionals  who  have  undertaken  a  commercial 
apprenticeship and have 3 years of professional experience in bookkeeping. 

To qualify as a tax adviser, it is necessary to pass a state exam irrespective of which of the 
following  three  educational  pathways  was  followed:  (i)  university  studies  in  economics  or 
law  or  another  university  degree  with  a  specialisation  in  economics  and  a  minimum  of  3 
years of professional experience, if the studies are less than 4 years, or 2 years, if the studies 
are  more  than  4  years;  (ii)  being  a  public  official  with  at  least  6  years  of  professional 
experience  in  a  tax  authority;  or  (iii)  a  minimum  of  6  years  of  professional  experience 
following professional  education. After passing the state exam, a professional also needs to 
be formally appointed as a tax adviser before he or she can commence activities.    

91 

 
 
 
Chamber  membership  in  one  of  the  regional  chambers  is  mandatory  for  tax  advisers  and 
depends  on  the  place  of  establishment.  There  is  a  general  non-specific  continuous 
professional  development  obligation  for  tax  advisers.  Appropriate  professional  indemnity 
insurance is also required.  

Tax advisory companies need to be recognised as such. Members of the board of directors or 
the managing directors must be tax advisers, lawyers, auditors, sworn auditors or tax agents. 
At  least  one  tax  adviser  who  is  a  member  of  the  board  of  directors,  managing  director  or 
personally  liable  partner  must  have  their  professional  establishment  at  the  company's 
headquarters or in its vicinity. 100% of the shares and 51% of voting rights must be held by 
tax  advisers,  lawyers,  auditors,  sworn  accountants,  tax  agents,  tax  adviser  companies  or 
individuals eligible to act as board member or managing directors.  

The law also lays down very strict rules on joint exercise, for example that tax advisers can 
only undertake joint professional activities with other legal or accounting professionals. Rules 
on  incompatible  activities  are  equally  strict  and  encompass  any  commercial  activity, 
employed status (with some exceptions), and in particular employment by the administration 
of finance.  

The remuneration of tax advisers is based on the Steuerberatervergütungsverordnung, unless 
agreed otherwise in writing. Advertising and marketing is allowed as long as the information 
on services offered is factual. Promotional advertising is prohibited, however. 

Lawyers 

In 2017, the Commission made the following recommendations for the profession of lawyer:  

 

 

review the need to maintain age restrictions for practising before the Federal Court of 
Justice (Bundesgerichtshof), in contrast to measures which appear to be more suitable 
to achieve the objectives pursued, such as professional experience; 
introduce  more  transparency  and  review  the  proportionality  of  access  rules  for 
lawyers  wishing  to  practise  before  the  relevant  supreme  courts,  and  in  particular 
clarify the rules applicable to European lawyers; 

  clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services; 

The Commission also addressed the following recommendation to all Member States: 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 
profession  and 
the  corresponding  supervisory  arrangements.  In  addition, 
consideration should be provided to the cumulative effect of such requirements to the 
extent that their effects might be accentuated in case of extensive reserves of activities 
(e.g. where legal advice is also part of the reserved activities). 

to 

Some progress has been made since the 2017 recommendations. The German government has 
prepared two new legislative proposals on the professions of lawyer, tax adviser, patent agent 
and  providers  of  out-of-court  legal  services,  for  which  parliamentary  deliberations  are 
ongoing. The planned reforms notably concern judgments of the Federal Constitutional Court 
and improving the regulatory framework in light of recent developments, e.g. on legal tech. 
The  main  elements  of  the  reform  for  lawyers  include  lifting  the  bans  on  success  fees  and 

92 

 
 
 
litigation financing, a possibility to cooperate with all liberal professions and the right for all 
liberal professions to hold shares in law firms and have free choice of any legal form.  

The  law  profession  is  regulated  at  federal  level  by  reserving  the  following  activities: 
representation  of  clients  before  courts,  legal  advice  (including  in  tax  matters),  drawing  up 
legal  documents,  representation before administrative authorities (including tax authorities), 
and  insolvency  practice  and  mediation.  All  these  activities  are  shared  with  other  service 
providers  or  regulated  professions,  in  particular  with  debt  collection  services,  notaries,  tax 
advisers, auditors and mediators. The title is protected and may only be used once a lawyer 
has been formally admitted to the legal profession by the competent regional bar association 
(chamber).  

Lawyers  require  a  minimum  of  4  years  of  university,  followed  by  the  first  state  exam,  an 
obligatory traineeship of 2 years and then a second mandatory state exam. 

Chamber  membership  in  one  of  the  regional  chambers  is  mandatory  to  access  the  lawyer 
profession  and  for  law  firms.  There  is  a  general,  non-specific  continuous  professional 
development  obligation  for  lawyers.  Appropriate  professional  indemnity  insurance  is  also 
required. 

There  are  restrictions  on  the  joint  exercise  of  professions.  For  example,  lawyers  can  only 
undertake  joint  professional  activities  with  other  lawyers,  patent  agents,  tax  advisers,  tax 
agents, auditors and sworn accountants and attorney-notaries in their function as lawyer.  

German  lawyers  and  law  firms  established  under  German  law  as  private  or  public  limited 
companies  must  be  members  of  the  bar  at  the  district  court  where  they  are  established. 
Admission  to  the  bar  becomes  effective  with  the  certificate  obtained  after  having  taken  the 
oath  before  the  bar  association.  Whereas  all  company  forms  (except  for  a  commercial 
partnership,  i.e.  the  general  partnership  and  the  partly  limited  partnership  regulated  in  the 
German Commercial Code (Handelsgesetzbuch)) are possible as long as they do not call into 
question the obligations of the professional, at least 51% of the shares and the voting rights of 
the  company  have 
firm 
(‘Rechtsanwaltsgesellschaft’) may only include other lawyers, patent agents, tax advisers, tax 
agents, auditors and sworn accountants as shareholders. 

lawyers.  Furthermore 

to  be  held  by 

lawyer's 

a 

In  2014,  the  Federal  Constitutional  Court  held  that  the  rule  that  the  majority  of  shares  and 
voting  rights  must  belong  to  lawyers  was  unconstitutional.  Germany  announced  in  its 
national action plan that the respective provisions will be modified and the restrictions will be 
repealed.  In  a  more  recent  decision  of  February  2016  the  Federal  Constitutional  Court 
declared  that  the  prohibition  of  a  professional  partnership  of  lawyers  with  physicians  and 
pharmacists was unconstitutional.  

Fees  and  expenses  for  lawyers’  professional  activities  generally  have  to  be  in  line  with  the 
Gesetz über die Vergütung der Rechtsanwältinnen und Rechtsanwälte, but there are no fixed 
fees  and  lawyers  can  agree  fees  with  their  clients  subject  to  some  limitations  such  as  the 
prohibition to agree on success fees.  

Lawyers  may  advertise  their  legal  services  as  long  as  the  information  about  the  form  and 
content  of  the  professional  activity  is  factual  and  the  advertising  is  not  aimed  at  a  specific 
client and case. 

rules  exist 

the  Federal  Court  of  Justice 
representation  before 
Special 
(Bundesgerichtshof): Representing parties in civil cases is an activity reserved to lawyers who 
are appointed to act before this court. A lawyer appointed to act before the Federal Court of 

the 

for 

93 

 
 
Justice may only appear before the Federal Court of Justice, the other federal supreme courts, 
the Joint Panel of the Supreme Courts and the Federal Constitutional Court.  

Lawyers wishing to be appointed at the Federal Court of Justice must be at least 35 years-old 
and  have  5  years’  of  experience  as  a  lawyer.  The  Federal  bar  association  and  the  bar 
association for the lawyers at the Federal Court of Justice establish a list of candidates which, 
after  a  pre-selection  through  a  commission,  is  presented  to  the  German  Ministry  of  Justice 
and  Consumer  protection,  which  decides  on  the  appointments.  All  lawyers  at  the  Federal 
Court of Justice must become member of the bar at the Federal Court of Justice and previous 
bar memberships are being suspended. Concerning legal form and shareholding requirements, 
lawyers at  the Federal  Court of Justice can only  exercise their profession jointly with  other 
lawyers at the Federal Court of Justice and these partnerships can only be composed of two 
lawyers.  The  seat  has  to  be  at  the  seat  of  the  Federal  Court  of  Justice  (i.  e.  the  city  of 
Karlsruhe). 

Patent agents 

In 2017, the Commission made the following recommendations for patent agent profession:  

 

 

transpose as soon as possible Directive 2013/55/EU and ensure compliance with 
EU law; 
reconsider  the  various  layers  of  regulatory  measures,  for  instance  requiring 
multiple  years  of  professional  experience  or  professional  training  in  addition  to 
basic  training  requirements  and  try  to  offer  alternative  ways  to  obtain  the 
qualification; 

  assess the proportionality of the shareholding requirements. 

To date, the Directive 2013/55/EU has been transposed for the profession of patent agent and 
compliance  with  EU  law  has  been  ensured.  Progress  has  also  been  made  on  the  remaining 
2017  recommendations.  Two  new  legislative  proposals  have  been  prepared  by  the  German 
government  and  are  awaiting  discussion  and  adoption  by  the  German  parliament,  one  of 
which may also have an impact on the regulation of the patent agent profession. Among other 
aims, the reform intends to liberalise shareholding requirements. 

Federal law regulates the patent agent profession by way of title protection and the following 
reserved  activities:  counselling  and  representation  before  the  Patent  Office  or  other 
administrative authority, drawing up of legal documents in intellectual property matters and 
representation before the courts in intellectual property matters. These activities are generally 
shared with lawyers.  

Qualifying as a patent agent usually requires 7 years of university or comparable studies, at 
least 1 year of practical (technical) training followed by training of at least 34 months, out of 
which 26 months must be with a patent agent, and passing a state exam. 

Every patent agent is a compulsory member of the professional chamber and has to subscribe 
to professional indemnity insurance. Admission to the profession is upon request, which can 
only  be  refused  for  reasons  explicitly  stated  in  the  law  and  becomes  effective  with  a 
certificate  obtained  after  having  taken  an  oath  before  the  professional  association 
(‘Patentanwaltskammer’).  There  is  also  a  general  non-specific  continuous  professional 
development obligation. 

94 

 
 
 
The  law  also  lays  down  detailed  rules  on  professional  cooperation.  For  example,  joint 
exercise  of  activities  is  only  allowed  with  other  patent  agents,  lawyers,  tax  advisers,  tax 
agents, auditors and sworn accountants and attorney-notaries in their function as lawyer.  

All company forms with limited liability are possible (as well as a partnership that requires 
the  full  personal  liability  of  the  shareholders),  except  for  a  commercial  partnership,  i.e.  the 
general  partnership  and  the  partly  limited  partnership  regulated  in  the  German  Commercial 
Code  (Handelsgesetzbuch).  However,  only  members  of  the  patent  agent  chamber,  lawyers, 
tax  advisers,  tax  agents,  auditors  and  sworn  accountants  and  attorney-notaries  in  their 
function as lawyer may be shareholders. At least 51% of shares and of voting rights must be 
held by patent agents. 

There  are  incompatibility  rules,  and  non-compliance  can  lead  to  a  ban  on  professional 
practice (‘Versagung der Berufstätigkeit’). 

Patent agents and clients are free to enter into an agreement on remumeration. They can also 
the  Gesetz  über  die  Vergütung  der 
decide 
Rechtsanwältinnen und Rechtsanwälte.  

the  relevant  provisions  of 

to  apply 

Patent  agents  can  advertise,  as  long  as  the  information  is  factual  and  without  commercial 
interest.  

Real estate agents 

The profession of real estate agents is not regulated in Germany.  

To be able to act as a real estate and property agent a general commercial licence is required - 
as for any other commercial activity - in accordance with the German Trade Regulation. The 
prerequisite  for  a  licence  is  a  clean  criminal  record  and  no  insolvency.  The  authority 
responsible  for  granting  the  licence  carries  out  upstream  checks.  There  is  also  a  voluntary 
certification system in place for real estate agents. 

Lobbying  efforts  to  regulate  this  profession  were  unsuccesful  and  the  profession  remains 
unregulated to date. 

Tourist guides 

The tourist guide profession is not regulated in Germany.  

The  voluntary  training  and  the  qualification  programmes  for  tourist  guides  have  been  laid 
down  in  the  European  DIN  standard  15565.  Several  institutions,  e.g.  the  National  Tourist 
Guide Association offer voluntary certifications for tourist guides according to this regulation 
in cooperation with regional and municipal training providers.   

95 

 
 
 
 
 
 
   GREECE   
_______________________ 

I. 

Overview 

By  1 March 2021,  Greece  had  submitted  information  about  153  regulated  professions.  Of 
those professions, 22.2% concern business services and 7.2% the construction sector.  

According  to  an  EU  wide  survey74,  22%  of  Greece's  labour  force  can  be  considered  to  be 
working in regulated professions. This is slightly higher than the EU average (21%). No data 
are available on business churn rates for the sectors analysed. 

The database on regulated professions provides citizens and administrative authorities from 
other Member States with valuable information about the regulation of professions in a given 
Member State. However, Greece does not update the database regularly, which is part of the 
reason  why  the  number  of  regulated  professions  reported  in  the  database  has  not  changed 
since 2016.  
Greece  has  also  not  participated  actively  in  the  mutual  evaluation  exercise75 and  has  not 
submitted  any  general  information  on  its  regulated  professions  or  an  assessment  of  their 
proportionality. However, Greece had been subjected to a Memorandum of Understanding by 
the troika, and a review and opening up of its regulated professions had been on the agenda 
for a number of years, with varying success. 

Greece has not submitted a national action plan.  

The  2020  country  report  for  Greece  highlights  that  since  2010,  Greece  has  introduced  an 
extensive legislative reform to streamline the legal framework for regulated professions. But 
it  also  indicates  that  Greece  lags  considerably  behind  its  EU  peers  in  ‘ease  of  doing 
business76. Restrictiveness remains relatively high in economically important professions and 
sectors.  Despite  extensive  legislative  and  administrative  reforms,  certain  economically 
important  professional  services  have  a  higher  than  average  level  of  regulation.  This  has 
already  been  highlighted  by  the  European  Commission  in  a  similar  assessment  (2016)  and 
confirmed by the OECD’s 2018 product market regulation data. 

The highest level of restrictiveness is observed for lawyers.  Certain regulatory requirements, 
including  shareholding  requirements  and  restrictions  on  multidisciplinary  activities  for 
lawyers  and  law  firms,  limit  innovation,  competition  and  responsiveness  to  changing  client 
requirements.  There  is  also  potential  for  helping  new  businesses  to  enter  regulated  sectors, 
such  as  tourist  guides.  Implementing  further  reforms  to  ease  entry  into  certain  regulated 

74 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU.  See: https://ec.europa.eu/docsroom/documents/20362. 
75 The  Communication  of  the  Commission  of  2  October  2013  set  out  a  work  plan  to  improve  transparency  on  national 
professional  regulations  and  to  assess  and  discuss  justification  and  proportionality  of  existing  rules  (mutual  evaluation); 
COM(2013)676. Starting in 2014, this process required Member States firstly to introduce all the professions they regulated 
into the regulated professions database alongside all the regulatory measures they implemented for each profession notified, 
using  this  information  they  were  then  required  to  review  the  impact  of  such  measures  and  to  consider  their  value  in 
protecting legitimate public interests. 
76 Commission Staff Working Document, Country Report Greece 2020, accompanying the document   Communication - 
2020 European Semester: Assessment of progress on structural reforms, prevention and correction of macroeconomic 
imbalances, and results of in-depth reviews under Regulation (EU) No 1176/2011 {COM(2020) 150 final}  ,  SWD(2020) 
507 final, p. 6. 

96 

 
 
   
                                                           
professions and sectors on the basis of an assessment of the proportionality, appropriateness 
and  necessity  of  intervention  would  help  increase  competition  and  enable  a  more  efficient 
allocation of resources in such areas77. 

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  Greece  is  higher  than  the  EU  average  for  all  the  professions 
analysed - except for the real estate agent profession, which is not regulated - and is highest 
for lawyers.  

Chart 1: Regulatory restrictiveness, Greece, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017.  

Architects 

In  2017,  the  Commission  did  not  address  any  recommendations  to  Greece  for  the 
architectural profession.  

However,  in  2018,  Greece  adopted  a  Presidential  Decree  on  the  engineering  profession  in 
which  it  lays  down  the  professional  rights  for  each  speciality  (including  architects).  It  lays 
down both the activities exclusive to architects78 and a broad range of shared activities with 
engineers, civil engineers, surveyors, etc. 

Architects  benefit  from  title  protection  and  reserved  activities  (both  exclusive  and  shared), 
with some exceptions, for buildings of up to two floors.  

77 SWD(2020) 507 final, pp. 53-54. 
78 The activities reserved exclusively for architects fall under the following categories: urban /territorial planning and 
feasibility studies. However, more technical activities are also the exclusive competence of architects, such as energy audits 
and the preparation of studies for hydraulic installations in buildings. 

97 

 
 
 
 
 
 
 
 
                                                           
Since  graduates  of  architectural  schools  in  Greece  are  architects/engineers,  most  of  the 
services they provide are shared with engineers and, in most cases, with civil engineers.  

According to the Presidential Decree, qualifying as an architect in Greece, requires a diploma 
in engineering, a specialisation in architecture or a diploma from a Polytechnic (or equivalent 
foreign  studies),  passing  a  post-graduate  exam  given  by  the  Technical  Chamber  of  Greece, 
and  subsequent  membership  to  the  Chamber.  No  architect  is  allowed  to  provide  services  if 
not a member of the Chamber.  

Greek  law  imposes  post-licensing  requirements,  categorisation  and  additional  authorisation 
on architects wishing to undertake public works and studies.  

rule,  Greece  does  not 

As  a  general 
forms, 
shareholdings/voting  rights  or  on  the  joint  exercise  of  architects  with  other  professions. 
However, firms that want to be permitted to undertake public works (design and construction) 
must be entered in a specific register under the appropriate specific category. To be included 
in this register, a firm must fulfil specific requirements on legal form (for some companies), 
experience and availability of qualified personnel.  

restrictions  on  corporate 

impose 

According  to  the  information  available,  there  are  no  other  additional  certification  or 
attestation  schemes  for  architects'  access  to  specific  professional  activities  that  would  be 
subject to additional qualification requirements in Greece79. 

Professional liability insurance is mandatory. 

Advertising  is  possible,  except  for  comparative  advertisement  and  direct  solicitation  of 
clients. 

Civil engineers 

In 2017, the Commission did not address any recommendations to Greece on the profession 
of civil engineers. 

However,  as  already  mentioned  under  the  previous  heading,  Greece  adopted  a  Presidential 
Decree on the  engineering profession in  2018 in  which it lays down the  professional  rights 
for each speciality (including architects). This includes activities exclusive to civil engineers 
and  a  wide  range  of  shared  activities  with  other  types  of  engineer,  architects,  surveyors, 
etc.80. 

Civil  engineers  benefit  from  title  protection  and  reserved  activities  (both  exclusive  and 
shared).  

Qualifying as a civil engineer in Greece requires 5 years of university studies, passing a post-
graduate  exam  organised  by  the  Technical  Chamber  of  Greece  and  becoming  a  member  of 
the  Chamber.  No  civil  engineer  is  allowed  to  provide  services  if  not  a  member  of  the 
Chamber.  

Greek  law  imposes  post-licensing  requirements,  categorisation  and  additional  authorisation 
on civil engineers wishing to undertake public works and studies.  

79 e.g.,  where  in  order  to  pursue  specific/specialised  activities  additional  education  or  experience  or  an  exam  would  be 
required. This may concern activities such as construction supervision, energy certification, energy audits, expert opinions, 
activities related to special buildings (such as nuclear power plants and historical heritage sites). 
80 The activities exclusively reserved for engineers broadly fall under the following categories: design and planning, 
feasibility studies, project management including monitoring of execution and construction cost management. 

98 

 
 
 
                                                           
rule,  Greece  does  not 

forms, 
As  a  general 
shareholdings/voting rights or on the joint exercise of civil engineers with other professions. 
However,  Greece  has  a  specific  register  with  categories  of  firms  permitted  to  undertake 
public  works  (design  and  construction).  To  be  included  in  this  register  and  listed  under 
specific  categories,  a  firm  must  fulfil  specific  requirements  on  legal  form  (for  some 
companies), experience and availability of qualified personnel.  

restrictions  on  corporate 

impose 

According  to  the  information  available,  there  are  no  other  additional  certification  and 
attestation  schemes  for  engineers'  access  to  specific  professional  activities  that  would  be 
subject to additional qualification requirements in Greece. 

Professional liability insurance is mandatory.  

Advertising  is  possible,  except  for  comparative  advertisement  and  direct  solicitation  of 
clients. 

Accountants/tax advisers 

In  2017,  the  Commission  made  the  following  recommendation  to  all  Member  States  that 
regulate the accountancy profession:  

 

reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professionals. 

There  has  been  no  reform  or  other  initiative  that  the  Commission  is  aware  of  since  the 
beginning of 2017. 

Accountants  benefit  from  a  protected  title  and  Greek  law  distinguishes  between  two 
categories  of  accountants.  Access  to  the  entry  category  of  accountants  ('category  B' 
accountants)  is  available  to  (a)  holders  of  a  secondary  school  certificate  with  7  years  of 
professional  experience  as  an  assistant  accountant,  graduates  from  technical  secondary 
schools  (economy  branch)  with  6  years  of  work  experience  as  an  assistant  accountant,  and 
graduates of Accountancy Institutes (IEK) or of ELKEPA with 5 years of work experience as 
an assistant accountant; (b) university graduates (AEI and TEI) in economic subjects, and (c) 
individuals  who  have  had  their  foreign  qualifications  recognised  under  Greek  law  (in  line 
with the EU Professional Qualifications Directive). 

The  higher  category  of  accountants  ('category  A'),  is  open  to  category  B  accountants  in 
categories (b) and (c), with a post-licensing professional experience in accounting of 3 years 
(with  some  exceptions),  and  completion  of  specific  courses  on  tax  and  accountancy  topics 
leading to relevant attendance and evaluation certificates.  

Since 1 January 2014 there is no compulsory membership of a Chamber.  

According to  the Code of Conduct  for accountants,  continuous professional  development  is 
mandatory. 

Greek  law  lays  down  the  activities  that  both  category  A  and  category  B  accountants  can 
provide,  but  gives  no  clear  indication  as  to  whether  some  or  all  of  them  are  reserved. 
However, when read in conjunction with fiscal and company law provisions, it appears that 
certain  activities  are  reserved  for  licensed  accountants.  For  example,  category  A  and  B 
accountants may sign 'single-entry books', category A accountants can also sign 'double-entry 
books'  and  co-sign  financial  statements  of  double-entry  companies.  Accountants  may  also 

99 

 
 
 
engage in non-reserved activities, such as providing advice, and preparing and submitting tax 
returns. 

There  are  no  restrictions  on  corporate  forms,  shareholdings/voting  rights  or  on  the  joint 
exercise of the profession. 

While advertising is possible, comparative advertisement and direct solicitation of clients is 
prohibited  according  to  consumer  protection  law.  In  addition  the  Code  of  Conduct  of 
accountants  prohibits  any  unfair  competition  through  advertisement  as  well  as  misleading 
advertisement. 

Lawyers 

In 2017, the Commission made the following recommendations for the lawyer profession:  

  ensure  that  training  and  experience  obtained  abroad  are  duly  taken  into  account  so 

that lawyer can access legal traineeship in line with Case C-313/01; 

  clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services. 

The Commission also addressed the following recommendation to all Member States: 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 
profession  and 
the  corresponding  supervisory  arrangements.  In  addition, 
consideration should be provided to the cumulative effect of such requirements to the 
extent that their effects might be accentuated in case of extensive reserves of activities 
(e.g. where legal advice is also part of the reserved activities). 

to 

A law adopted in  October 2020 introduced a number of changes to  the rules on the lawyer 
profession.  They  include  changes  in  the  conditions  for  accessing  the  profession,  permitted 
activities  and  incompatibilities,  professional  training,  representation  in  notarial  acts, 
supervisory activities and updated fees. 

The  law  also  adressed  the  Commission's  first  2017  recommendation  in  terms  of  improving 
the situation for lawyers that train and gain experience abroad. 

Legal  professionals  benefit  from  a  protected  title  and  a  number  of  reserved  activities  (both 
exclusive and shared). Representing clients in court and before administrative authorities and 
providing legal advice are activities exclusively reserved for lawyers. Previously exclusively 
reserved  for  lawyers,  the  intellectual  property  competence  is  shared  with  certified  patent 
agents since 2018. Lawyers also share competence on notarial activities and mediation. The 
Lawyers’Code was recently amended to give lawyers an additional reserved competence on 
land property. According to a contract between the Hellenic Property Office and the relevant 
Bar  Association,  lawyers can check written acts  and give legal  support in  transactions with 
permanent mortgage registries operating temporarily as land registry office. 

The education requirement is 4 years of legal training, a supervised traineeship of 18 months 
and passing a state exam before appointment by the minister of Justice. However, ex-judges 
and prosecutors may be appointed lawyers under certain conditions, without having to follow 
a traineeship and complete the Bar exam. 

100 

 
 
 
Lawyers have to register with a local Bar Association in the district they intend to hold office. 
To get  an authorisation to  practise, lawyers must also  take an oath.  Additional professional 
qualifications are required to be able to practise before the highest courts.  

To appear before the Court, lawyers must pay procedural costs in advance as well as various 
welfare levies. This could be an obstacle for lawyers established in another EU Member State 
and providing services in Greece.  

Lawyers  can  either  work  independently,  as  sole  practitioners  or  in  a  partnership  with  other 
lawyers in law firms. Liability and responsibility cannot be limited and equity in a law firm 
needs to be held by lawyers. 

A number of incompatibilities can lead to a lawyer being disbarred or suspended. However, 
there  is  a  list  of  activities  that  are  explicitly  allowed,  such  as  being  a  Parlemantarian  or 
engaging in press activities.  

Lawyers are remunerated either according to the agreement with their client or on the basis of 
the  Lawyers’  Code  and  the  relevant  decisions  of  the  Bar  Associations.  However, 
remuneration  may  not  be  below  the  thresholds  laid  down  in  the  Lawyers’  Code  or  in  the 
decisions  of  the  Bar  Associations.  A  waiver  or  limitation  below  this  threshold  is 
automatically null and void. Payment of a success fee is possible, however, up to a maximum 
of 20% of the outcome of the proceeding or the work carried out. 

Advertising  is  possible  as  long  as  it  respects  the  prestige  and  dignity  of  the  profession. 
However, certain forms of advertising are explicitly prohibited. 

Patent agents  

In 2017, the Commission gave Greece the following recommendation on patent agents:  

  assess the proportionality of measures reserving the activities related to industrial 

property solely to lawyers. 

The profession of certified patent agent was introduced in Greece in 2018. Before that, Greek 
law expressly reserved the submission of patents and trademarks solely to lawyers who also 
had  the  exclusive  right  to  provide  legal  advice,  including  on  issues  relating  to  patents  and 
trade mark law. Since 2018, this competence is shared between lawyers and certified patent 
agents. 

In  2019,  the  Hellenic  Academy  of  Industrial  Property  was  created  to  develop  a  national 
industrial property education, training and certification system leading to the qualification of 
a  certified  patent  attorney,  and  to  strengthen  initiatives  on  cooperation  between  certified 
patent attorneys and intellectual and industrial property law lawyers. The Management Board 
was set up in May 2020, but the Academy is not yet fully operational. 

The basic training programme will have a duration of 2 years. 

National exams to certify as a patent attorney will be organised up to three times a year. To 
be  admitted  to  this  exam,  candidates  need  to  present  a  diploma  of  at  least  4  years  in  law 
studies  or  from  a  Greek  AIE/A.T.E.I.  school  (i.e.  physical  sciences),  or  a  diploma  from  a 
recognised higher institution located in another country. 

The profession also requires an excellent knowledge of English and a successful completion 
of the Academy’s training programme or a proven apprenticeship experience with a certified 
Greek or European Patent Office patent attorney during at least 5 years. 

101 

 
 
 
Certified  patent  attorneys  of  the  European  Patent  Office  are  not  required  to  take  the  exam, 
except for the part on the Greek industrial property system. 

Real estate agents 

The profession of real estate agent is still not regulated in Greece. With the adoption of Laws 
4072/2012  and  4093/2012  the  profession  has  been  fully  liberalised  as  provided  for  in  Law 
3919/2011. 

Law  4072/2012  defines  a  real  estate  agent  as  a  natural  or  legal  person  who  provides  real 
estate  brokerage  services.  Brokerage  services  are  the  suggestion  of  opportunities  or 
intermediation  for  the  conclusion  of  contracts  relating  to  immovable  property,  in  particular 
contracts  of  sale,  exchange,  rental,  leasing,  creation  of  right  of  way  or  'quid  pro  quo' 
construction. 

Registry  in  the  Chamber’s  register  and  in  the  General  Commercial  Register  is  mandatory. 
Some general  conditions have to  be fulfilled to  be registered as  real  estate agent,  such  as a 
certificate of upper secondary school (or assimilated) and a clean criminal record. 

At  least  one  of  the  natural  persons  legally  representing  the  legal  person  must  fulfil  the 
conditions for providing brokerage services. Moreover, if the legal person is also involved in 
activities  other  than  real  estate,  the  person  responsible  for  the  real  estate  activities  should 
fulfil the conditions for providing brokerage services. 

A real estate agent established in another Member State who would like to set up a branch or 
an office in Greece has to provide a certificate of registration with a competent authority or 
professional  organisation,  in  accordance  with  the  legislation  of  the  Member  State  in  which 
they are established. They will use the title assigned to them in the Member State in of their 
principal place of business. 

Real  estate  agents  established  in  another  Member  State  that  provide  occasional  services  in 
Greece are not required to enter themselves in the General Commercial Register. 

Their fees should be appropriate, in accordance with the principle set in the Civil Code. If the 
agreed  remuneration  is  disproportionately  high,  it  should  be  reduced  by  the  court  at  the 
request  of  the  debtor  to  the  extent  appropriate.  The  term  ‘disproportionately  high’  refers  to 
excessive  remuneration  for  the  brokerage  service  and,  in  particular,  when  compared  to  the 
costs and the effort (albeit arduous). 

While  advertising  is  possible,  comparative  advertisement  or  direct  solicitation  of  clients  is 
prohibited under consumer protection law. 

Tourist guides 

In 2017, the Commission gave the following recommendation on the tourist guide profession:  

  consider the justification and proportionality of regulation of the profession 

Two  changes  to  the  tourist  guide  profession  were  introduced  by  laws  adopted  in  2017  and 
2018  (the  latter  was  amended  in  2020),  respectively  on  tourist  guide  schools,  and  the 
competence  of  the  Department  of  Educational  Programmes  and  Communication  within  the 
Ministry  of  Education  and  Sport  that  is  now  responsible  for  granting  tourist  guide  licences 
and for monitoring all matters related to this profession in Greece.  

102 

 
 
 
 
The tourist guide profession is still regulated in Greece. Tourist guides benefit from reserved 
activities  such  as  accompanying  tourists  and  travellers  to  and  providing  them  with 
information on many sites including ancient and historical monuments of all periods, as well 
as providing information on the present and past of the country more generally. 

Someone  that  is  not  a  holder  of  a  tourist  guide  licence  may  provide  services  in  certain 
circumstances, with certain limitations and under strict conditions. Article 11 of the Law on 
tourist  guides  provides  for  a  special  permit  for  individuals  who  meet  these  conditions. 
Foreign tourist guides may also provide temporary services, in line with Presidential Decree 
38/2010  (and  its  title  II)  transposing  the  Professional  Qualifications  Directive  into  national 
law.  

The  tourist  guide  schools  of  the  Ministry  of  Tourism  reopened  in  2017,  but  enrolment  is 
subject  to  conditions  and  restrictions.  Therefore,  in  practice,  access  to  the  profession  is 
currently  only  granted  to  holders  of  a  2-years  diploma  from  the  tourist  guide  schools  and 
holders  of  a  specific  generic  diplomas  (normally  university  level),  such  as  in  archaeology, 
history, social  anthropology, and  ethnology.  Individuals in  the latter group have to  attend a 
2-month  course.  Greek  and  EU  nationals  who  have  acquired  professional  rights  for  tourist 
guides  in  another  EU  Member  State  and  whose  professional  qualifications  have  been 
recognised can also access the profession. 

While the Ministry of Tourism and the tourist guide schools organise specific trainings, there 
are no explicit requirements on continuous professional development.  

Tourist guides can be self-employed or employees. They are paid per day or per hour. Their 
fees  are in  line with  the  professional  collective agreements signed annually between tourist 
guides and travel agency associations, depending on the region, the site/excursion, number of 
sites and duration of the service.   

103 

 
 
 
 
   HUNGARY   
_______________________ 

I. 

Overview 

By  1  January  2021,  Hungary  had  submitted  information  about  424  regulated  professions. 
This is a decrease compared with 2016 figures. Of those professions, 13.6% concern business 
services, 11.2% the construction sector and 1% the real estate sector.  

The  decrease  in  regulated  professions  can  be  explained  by  a  decision  of  the  Hungarian 
government in 2019 to revise the system of regulated professions and reduce the number of 
regulated professions to boost the competitiveness of the economy. The decision supercedes 
the conclusions of the 2016 national action plan; work to implement it is still ongoing.  

According  to  an  EU-wide  survey81,  26%  of  Hungary’s  labour  force  can  be  considered  as 
working in regulated professions. This is higher than the EU average (21%). 

Hungary  regularly  updates  the  database  on  regulated  professions.  This  database  provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about  the  regulation  of  professions  in  a  given  Member  State.  The  information  currently 
provided  on  regulated  professions  in  Hungary  remains  incomplete,  which  is  a  result  of  the 
ongoing revision of the system of regulated professions.  

In  2019,  a  country-specific  recommendation  on  services  was  addressed  to  Hungary: 
Improve competition and regulatory predictability in the services sector.  In 2017 and 2018, 
country-specific  recommendations  on  services  were  also  addressed  to  Hungary:  Strengthen 
regulatory  predictability  and  stability,  transparency  and  competition  in  the  services  sector, 
notably in retail. A similar recommendation was issued in 2016. 

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  Hungary  is  higher  than  the  EU  average  for  the  professions  of 
patent  agent  and  tourist  guide,  while  for  the  remaining  professions  it  is  lower.  Among  the 
professions analysed, restrictiveness is the highest for patent agents. 

81 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU.  See: https://ec.europa.eu/docsroom/documents/20362. 

104 

 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Hungary, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  in  order  to  provide  a  complete  and 
understandable picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In  2017,  the  Commission  made  no  recommendations  to  Hungary  for  the  professions  of 
architect or engineer. Architects and engineers may both carry out the reserved activities of 
architectual design and planning and feasibility studies. The following reserved activities may 
be  carried  out  by  both  professions,  but  some  specific  activities  require  additional 
authorisation:  

-  Construction  cost  management  and  monitoring  construction/execution  including 
supervision  of  other  related  professionals  are  shared  with  the  profession  of 
construction-technical inspector; 

-  Examination  of  design  and  related  documentation  is  shared  with  the  profession  of 

- 

planning inspector;  
Interior  design/preparation  of  documentation  for  interior  decoration  is  shared  with 
interior designer, and an architect is only entitled to carry out the full range of interior 
design activities in buildings they have designed; 

-  Preparation/submission/signing  of  technical  control  and  compliance/permit-related 
documentation  or  project  certification  showing  compliance  with  building 
legislation/standards  of  performance,  quality,  cost  and  safety  is  shared  with  the 
technical supervisor responsible; 

-  Urban/territorial planning/design is shared with the profession of spatial planner; 
-  Construction-technical  expert  consulting  activity  and  activities  of  expert  of  energy 

performance certification of buildings is shared with these experts. 

105 

 
 
 
 
 
 
 
There are two pathways for the profession of architect. The first pathway requires 5 years of 
university  training  and  a  two-year  traineeship.  The  second  pathway  requires  5.5  years  of 
university training and a two-year traineeship.  

For engineers, 5.5  years of university training are required followed by a traineeship of 3-7 
years depending on the specialisation chosen.  

Chamber  membership  is  mandatory  for  both  professions.  The  required  state  exam  is 
organised  by  the  Chamber.  In  addition,  there  is  a  continuous  professional  development 
obligation organised and administrated by the Chamber with a 5-year cycle. 

Rules  concerning  continuous  professional  development  are  laid  down  in  Chapter  IX  of 
Government  decree  No.  266/2013.  (VII.11.)  on  Professional  Activities  related  to  Building 
and  Construction  Matters.  Further  training  as  part  of  continuous  professional  development 
must  be  completed  in  5-year  training  cycles.  During  the  first  further  training  cycle, 
professionals must complete a compulsory further training course ending with a report. The 
fee for the exam and the report is HUF 34 000. 

Appropriate professional indemnity insurance is required.  

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes for architects or engineers concerning access to specific professional activities that 
would be subject to additional qualification requirements in Hungary82. 

Accountants/tax advisers 

In  2017,  the  Commission  made  the  following  recommendations  to  all  Member  States 
regulating the profession of accountant/tax adviser:  

 

reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professionals.  

Hungary  has  not  reserved  payroll  services  and  the  preparation  of  tax  declarations  to  a 
regulated profession.  

Hungary  regulates  two  professions  under  the  generic  name  of  ccountant:  chartered 
accountants and tax advisers, both by way of reserved activities. For chartered accountants, 
the  following  activities  are  reserved:  bookkeeping/drawing  up  annual  financial  statements 
and  consolidated  financial  statements  for  undertakings;  and  representation  and  assistance 
before administrative  authorities. For tax advisers, the following  activities are reserved:  tax 
advice  and  representation  and  assistance  before  administrative  authorities,  which  is  shared 
with chartered accountants.  

Entry for the specific training of chartered accountants is rather flexible  (either a vocational 
financial  qualification  or  an  economist  BsC/MA).  The  specific  training  is  320-480  hours, 
without  any  specific  traineeship  requirement.  A  qualification  as  chartered  accountant  is 
required to start training as a tax adviser. The specific training is 280-420 hours.  

The national registration obliges chartered accountants to be registered with the authorities.  

82  e.g.  where  additional  education  or  experience  or  an  exam  would  be  required  in  order  to  pursue 
specific/specialised activities. This may concern activities such as construction supervision, energy certification, 
energy  audits,  expertise  activities,  and  activities  related  to  special  buildings  (such  as  nuclear  power  plants, 
historical heritage sites). 

106 

 
 
 
                                                           
Both  chartered  accountants  and  tax  advisers  have  to  follow  compulsory  continuous 
professional development activities on an annual basis. 

As regards shareholding requirements, voting rights, corporate forms or the joint exercise of 
the  profession,  Hungarian  law  only  stipulates  one  requirement,  namely  to  have  at  least  one 
qualified employee or partner. 

Lawyers 

In 2017, the Commission made the following recommendations for the profession of lawyer:  

  clarify  the  scope  of  the  reserves  so  as  to  facilitate  the  provision  of  legal 
consultancy services by lawyers or other service providers, in particular for online 
services; 

  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality 
of these restrictions in relation to the core principles, such as the independence of 
the  profession  and  to  the  corresponding  supervisory  arrangements.  In  addition, 
consideration should be provided to the cumulative effect of such requirements to 
the extent that their effects might be accentuated in case of extensive reserves of 
activities (e.g. where legal advice is also part of the reserved activities). 

To date, there does not seem to be any progress following the 2017 recommendations.  

Lawyers are regulated in Hungary by reserves of activities and title protection. The relevant 
Hungarian  legislation  differentiates  between  exclusive  reserves  and  activities  that  are  all 
shared with other professionals (e.g. notaries, tax advisers, real estate agents). 

The  education  requirement  is  a  minimum  of  5  years’  university  study  followed  by  a  three-
year traineeship and a series of state exams. 

Professionals then have to register with the Bar and take an oath there. To get authorisation, 
lawyers also have to demonstrate a clear criminal record and need to prove that their premises 
are  in  conformity  with  the  requirements.  Once  authorised,  a  lawyer  can  work  anywhere  in 
Hungary. There is a continuous professional development requirement for lawyers. The Bar 
regulations  require  at  least  a  five-year  training  cycle,  but  do  not  require  any  final 
examination.  Further  details  are  regulated  by  the  Bar  Association  enabled  by  the  Act.  The 
training courses are organised by the regional bar associations. At least 80 credit points must 
be  obtained  during  the  training  period,  of  which  at  least  16  credit  points  must  be  obtained 
within 1  year by participating in  a training event organised by  an accredited training place. 
Lawyers who acquire a certain academic degree within a training period or teaching activity, 
or reach the age of 75, are exempt from this requirement.  

If a law firm’s registered capital is HUF 3 million or more, members of that law firm may not 
be required to take responsibility for the law firm’s liabilities, with the exception of damages 
they cause within the scope of their legal practice. If the law firm’s registered capital is less 
than HUF 3 million, members of the law firm have unlimited joint and several liability for the 
liabilities of the law firm that are not covered by its assets. 

Only lawyers can be the members and shareholders of a law firm, and only lawyers can hold 
voting rights. Lawyers are permitted to be a member of only one law firm. 

107 

 
 
 
As regards incompatibilities of activities, the Hungarian legislation lists a number of conflict 
of interests (e.g. lawyers cannot be employed or be civil servants, and for 2 years they cannot 
represent clients in the same district where they were previously judges, attorneys or police 
detectives). It is not permitted to be an independent lawyer and a lawyer with a law firm at 
the same time. Specific requirements are set out in legislation for lawyers’ premises.  

Lawyers must obtain professional indemnity insurance. 

Patent agents 

In 2017, the Commission made the following recommendations for the profession of patent 
agent:  

  assess the scope of reserves of activities for patent/trademark agents, 
  assess  the  proportionality  of  prohibition  of  joint  exercise  of  the  profession  of 

patent/trademark patent with other professions; 

  assess the proportionality of the shareholding requirements.  

While the latter two recommendations have been taken as inspiration for reforms on national 
level, there have been no changes to the reserves of activities. 

This  means  patent  agents  need  to  acquire  a  Master-level  qualification  in  a  field  of  natural 
sciences,  and  afterwards  complete  specific  postgraduate  training  (advanced  level  industrial 
property qualification, provided by the Hungarian Intellectual Property Office), and have at 
least 3 years of professional experience as a trainee. Finally, the trainee agents also need to 
pass a specific exam organised by the Hungarian Intellectual Property Office. 

The  profession  is  regulated  by  title  protection  and  by  exclusive  reserves  of  activities 
(counselling  and  representation  before  the  Hungarian  Intellectual  Property  Office  or  other 
administrative  authorities,  drawing  up  legal  documents  in  intellectual  property  matters, 
representation  before  the  courts  in  intellectual  property  matters,  performing  research  in 
connection  with  industrial  property  rights  and  providing  expert  opinions,  advice  and 
information). A patent agent can be selected by the client or they can be attributed with the 
mandate by Courts.  

Patent  agents  need  to  be  members  of  the  Chamber  in  order  to  be  able  to  carry  out  their 
activities.  Just  as  for  lawyers,  to  obtain  their  authorisation  patent  agents  must  have  a  clean 
criminal  record  and  meet  the  requirements  on  their  premises.  Any  citizen  of  the  European 
Economic Area can be a patent attorney in Hungary if they meet these requirements. There is 
no  obligation  to  follow  continuous  professional  development  activities  to  keep  their 
authorisation.  Furthermore,  anyone  who  is  already  a  patent  attorney  in  the  European 
Economic  Area  and  declares  that  they  have  professional  indemnity  insurance  could  also 
become a member of the Chamber. 

Hungarian legislation is quite flexible on the forms a company may take: activities of patent 
agents  might  be  carried  out  by  sole  professionals,  by  a  patent  firm  (liable),  as  a  company 
(potentially  with  limited  liability)  or  by  employed  professionals  (only  in  exceptional  cases 
laid down by law).  

Hungary  has  recently  liberalised  the  rules  for  patent  agents’  offices  and  companies.  In  a 
patent agents’ company, more than half of the company’s share capital must be made up of 

108 

 
 
 
the  contribution  of  the  patent  agent  member  or  members;  only  natural  persons  may  be 
members, of which one must be a patent agent; and natural persons must hold at least two-
thirds  of  the  votes.  Following  the  liberalisation,  their  activities  must  be  primarily  those  of 
patent  agent,  and  the  chief  executive  officer  and  at  least  three-quarters  of  the  companiy’s 
officers must be patent agent members.  

A patent agents’ office must now only pursue primarily – but not exclusively – patent agent 
activities, it needs to have natural persons as members, of which one must be a patent agent, 
it must be headed by a patent attorney, and patent agents must hold at least two-thirds of the 
voting rights.  

Any  activity  which  jeopardises  the  independence  of  the  patent  agent  and  the  legitimate 
interests  of  the  clients  of  the  patent  agent  is  incompatible  with  the  activity  of  patent  agent. 
Thus, any activity that does not jeopardise this independence could be freely pursued by the 
patent agents. The Patent Agent Act gives the examples of 16 specific activities that are not 
considered to jeopardise the independence of the practice (e.g. scientific, artistic and sporting 
activities,  acting  as  an  arbitrator  or  data  protection  officer,  or  election  committee 
membership). Membership in a company with unlimited liability (other than a patent agents’ 
or other entrepreneurial activity with unlimited liability) is incompatible with exercising the 
activity of patent agent. 

Patent agents must obtain professional indemnity insurance. 

Real estate agents 

In  2017,  the  Commission  made  no  recommendations  to  Hungary  for  the  profession  of  real 
estate agent.  

In addition to the profession of real estate agent, Hungary regulates three  real estate-related 
professions:  real  estate  property  value  assessor  and  agent;  condominium  manager;  and 
property manager. Reserved activities for the profession of real estate agents are  facilitating 
contacts  and  assisting  in  negotiations,  arranging  sale  and  lease  agreements,  obtaining 
information about real properties, organising showings and explaining terms and conditions, 
as well as drafting  lease  and sale agreements,  estimating  real  estate-related  costs,  arranging 
the  signing  of  lease  agreements  and  the  transfer  of  deeds  and  conducting  the  real  estate 
appraisal of a brokered real property. The real estate appraisal of a brokered real property can 
be done only by a real  estate broker, while other sub-activities can also be carried out by  a 
lawyer  or  a  legal  adviser  to  a  chamber  even  without  a  professional  real  estate-related 
qualification.  

Professionals  need  to  follow  240-350  hours  of  training  with  a  centralised  exam  at  the  end. 
Real estate agents – and lawyers or legal advisers who wish to conduct real estate brokerage – 
then have to submit a notification to be entered into the national register as a service provider 
in real estate brokerage.  

As  regards  legal  persons,  the  requirement  is  to  employ  at  least  one  qualified  and  licensed 
professional,  and  that  all  employees  engaged  in  real  estate  brokerage  (or  a  related  sub-
activity) have to be qualified and licensed. 

109 

 
 
 
 
 
Tourist guides 

In 2017, the Commission made the following recommendations for the profession of tourist 
guide:  

  consider the justification and proportionality of regulation of the profession. 

To date, there does not seem to be any progress following the 2017 recommendations.  

Hungary reserves the activities of tourist guides exclusively for qualified professionals. As a 
further condition, professionals can only provide these activities in languages in which they 
have passed a language exam or if they can otherwise prove that they master the language. 
Hungarian  law  requires  professional  tourist  guides  to  be  registered  with  the  relevant 
authority. Once compliance with these requirements has been notified in the appropriate way, 
the tourist guides get specific cards issued by the authority and listing the languages that the 
professional can work in. 

The profession of tourist guide requires either a two or five-year training course.  

The  competent  authority  can  prohibit  any  professional  providing  tourist  guide  services 
without  such  notification  from  practising  until  they  prove  they  are  allowed  to  pursue  the 
activities concerned. If a professional provides tourist guide services without verification of 
their  language  skills,  the  authority  ban  them  from  providing  these  services  until  they  have 
proven the relevant langauge skills. Professionals who do not comply with the requirement to 
prove their language skills  can be banned from providing tourist  guide services  for 3  years 
and removed from the authority’s online register. 

110 

 
 
 
 
   IRELAND   
_______________________ 

I. Overview 

By 1 January 2021, Ireland had submitted information concerning 220 regulated professions. 
This  is  a  significant  increase  compared  with  previously  submitted  figures.  Of  those 
professions,  13.7%  concern  business  services,  17%  the  construction  sector,  and  1.6%  the 
real-estate sector. 

According  to  an  EU-wide  survey83,  29%  of  Ireland’s  labour  force  can  be  considered  to  be 
working in regulated professions. This is significantly higher than the EU average (21%). 

Ireland is regularly updating the database on regulated professions. This database provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about the regulation of professions in a given Member State.  

No  national  action  plan  has  yet  been  submitted,  but  one  is  scheduled  to  be  submitted  by 
summer 2021.  

II. Situation on the analysed professions 

Regulatory restrictiveness in Ireland is higher than the EU average for the professions of real-
estate  agent,  accountant/tax  adviser  and  civil  engineer.  It  is  lower  than  the  EU  average  for 
patent agents, architects and lawyers, and is highest for lawyers. 

Chart 1: Regulatory restrictiveness, Ireland, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 

83 Koumenta M. and Pagliero M. (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation 
in the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

111 

 
 
 
 
 
 
 
                                                           
picture, the description also restates part of the information described in 2017. 

Architects/Civil engineers 

In  2017,  the  Commission  made  the  following  recommendations  for  the  architectural 
profession: 

 

reconsider the wide scope of reserved activities, and in particular further consider 
the impact and necessity of recent changes. 

There has been no reform or other initiative the Commission is aware of which has taken into 
account or assessed the recommendation made by the Commission. 

These professions are regulated by both: (i) reserved activities; and (ii) a protected title. 

In 2007, a register was introduced for architects and civil engineers, alongside title protection. 
In 2014, there were also regulatory changes to introduce reserved activities, all of which are 
shared  by  both  professions.  These  reserved  activities  include:  (i)  building  design;  (ii) 
mandatory certification of compliance with building regulations at the design and completion 
stage;  (iii)  planning  and  feasibility  studies;  (iv)  design  certificates  for  building-control 
purposes,  and  the  preparation,  submission  and  signing  of  technical  compliance  documents; 
(v)  construction-cost  management;  and  (vi)  the  monitoring  and  supervision  of  projects 
including supervision of other related professionals and urban/landscape planning.  

For  architects,  5  years  of  education  plus  2  years  of  postgraduate  practical  professional 
experience is required. For chartered engineers, 5 years of formal education and a minimum 
of  3  years  of  practice  is  required.  Alternative  pathways  to  obtain  the  professional 
qualification are available to applicants based on further learning and professional practice. 

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes  for  architects  to  access  specific  professional  activities  that  would  be  subject  to 
additional qualification requirements. 

For architects, continuous professional development of 40 hours per year is mandatory, and 
this  is  monitored  by  the  Royal  Institute  of  Architects  of  Ireland  (RIAI  –  the  registration 
body).  For  civil  engineers,  an  annual  minimum  of  35  hours  of  continuous  professional 
development is required, and this is also monitored by the registration body. 

Professional indemnity insurance is mandatory for both professions. 

There are no restrictions on tariffs, advertising or marketing for architects. Engineers should 
act in accordance with their 2018 code of ethics. In particular, engineers must agree on fees 
that are appropriate to the extent of services and skills required. Engineers are authorised to 
advertise their activities provided this is done in an ethical way. 

Accountants/tax advisers 

In  2017,  the  Commission  made  the  following  recommendations  for  the  profession  of 
accountant/tax adviser: 

  assess the proportionality of the shareholding requirements. 

The  accountancy/tax-advice  profession  is  regulated  by  reserved  activities  (that  are  shared 

112 

 
 
 
 
with  statutory auditors,  examiners and liquidators). The title of accountant  or tax adviser is 
protected, but not on a statutory basis: this title is conferred by the accountancy bodies. 

Ireland  applies  many  cumulative  measures,  including:  (i)  exercise  restrictions;  (ii)  high 
membership  fees  for  registration;  and  (iii)  particularly  high  continuous  professional 
development  requirements,  which  vary  across  the  designated  accountancy  bodies  (e.g.  120 
hours  required  over  3  years,  with  a  minimum  requirement  of  30  hours  every  year). 
Professional indemnity insurance is mandatory. 

Shareholding requirements  only  exist for chartered accountants,  and those requirements  are 
laid down by the professional body as a condition for membership. The requirement is that at 
least 50% of the shares in a firm of chartered accountants must be held by professionals and 
only natural persons can be shareholders. 

Lawyers 

In 2017, the Commission made the following recommendations for the profession of lawyer: 

  clarify  the  scope  of  the  reserves,  so  as  to  facilitate  the  provision  of  legal 
consultancy services by lawyers or other service providers, in particular for online 
services.  

There has been no reform or other initiative the Commission is aware of which has taken into 
account or assessed the recommendation made by the Commission. 

Ireland  has  a  framework  for  regulating  legal  services  which  is  based  on  the  reservation  of 
certain rights and activities to individuals holding one of the two specific professional titles, 
namely  barrister  or  solicitor.  The  Irish  legal  system  is  divided  between  these  professions, 
with the solicitor providing legal advice to the client and potentially representing the client in 
the lower courts. The barrister advises solicitors on complex cases and can argue cases in all 
Irish courts, including the superior courts. A member of the public cannot engage a barrister 
directly; this must be done through a solicitor.  

For solicitors, these rights and activities are set out in legislation, notably the Solicitors Acts 
of  1954,  1960  and  1994,  and  the  Courts  Acts.  Solicitors’  exclusive  rights  include 
conveyancing  and  probate.  However,  solicitors  are  also  permitted  to  argue  in  the  lower 
courts, hold funds on behalf of clients, give binding undertakings, and practise on their own.  

In contrast, the practice rights of barristers emanate from common law. Barristers have rights 
of audience in all courts of Ireland by virtue of the title of ‘barrister’. This title is conferred 
by the Chief Justice of Ireland who calls candidates to the bar following graduation from the 
barrister-at-law  course  provided  by  the  Honorable  Society  of  King’s  Inns.  Barristers  also 
appear  as  advocates  in  arbitration  and  statutory  tribunals  and  other  forms  of  dispute 
resolution. From June 2018 onwards, the roll of practising barristers has been maintained by 
the Legal Services Regulatory Authority (the LSRA).  

A recent publication by the LSRA recommended developing, implementing and maintaining 
a clear definition of the competences and standards required to practise as either a solicitor or 
barrister84. 

To qualify as a barrister, one must hold an approved undergraduate law qualification of 3-4 

84 Setting Standards, Legal Practitioner Education and Training, LSRA, September 2020, available at: 
https://www.lsra.ie/wp-content/uploads/2020/11/Section-34-ET-Final-Report-to-Minister.pdf. 

113 

 
 
 
                                                           
years,  followed  by  a  one-year  full-time  (2  years  part-time)  professional  course  with  the 
King’s Inns, which holds a monopoly on the professional education of barristers in  Ireland. 
Graduates  who  wish  to  practise  the  profession  of  barrister  must  then  complete  a  one-year 
period of apprenticeship to an experienced barrister. Other pathways of entry (other than an 
undergraduate law qualification) to the professional course are also available. To qualify as a 
solicitor,  one  must:  (i)  pass  the  entrance  examination  in  law  in  several  legal  subjects;  (ii) 
obtain a trainee contract; (iii) carry out 2 years of training in a solicitor’s office; (iv) follow 
vocational  training  courses;  and  (v)  pass  an  examination,  organised  by  the  Law  Society  of 
Ireland. 

Registration  with  the  relevant  professional  body  is  compulsory.  The  relevant  professional 
bodies are the Law Society (for solicitors) and the Bar Council (for barristers). On top of this, 
the  Legal  Services  Bill  2011  introduced  a  Legal  Services  Regulatory  Authority  to  oversee 
solicitors  and  barristers  (LSRA).  This  legislation  is  being  implemented  on  a  phased  basis. 
Since  7  October  2019,  the  LSRA  has  started  to  exercise  many  of  its  statutory  functions 
including dealing with complaints and sanctioning legal practitioners. The LSRA complaint-
handling  system  replaces  the  previous  complaints-handling  service  provided  by  the  Law 
Society and the Bar Council.  

Ireland also requires continuous professional development in the legal profession. Barristers 
must undertake 12 hours of continuous professional development per year and solicitors are 
required to undertake 20 hours. In both cases, a specific number of hours must be devoted to 
regulatory or ethical training and development. 

Regulations were introduced in October 2019 to allow partnerships of solicitors to apply to 
the  LSRA  for  authorisation  to  operate  as  limited-liability  partnerships.  The  Legal  Services 
Regulation  Act  2015  authorises  –  under  certain  conditions  –  multidisciplinary  activities 
between legal practitioners (solicitors and barristers) and non-legal practitioners. However, an 
implementing act has not been adopted  yet,  which means that partnerships of solicitors and 
barristers are still not permitted in practice. Barristers are required to be sole practitioners. 

Legal  practitioners  must  have  professional  indemnity  insurance.  This  requirement  is 
monitored by the LSRA.  

Finally,  there  are  no  tariff  restrictions,  but  advertising  and  marketing  are  regulated  for 
solicitors and prohibited for barristers.  

Patent agents 

In 2017, the Commission did not make any specific recommendations for the profession of 
patent  agents.  Since  then,  there  has  been  no  reform  or  other  initiative  the  Commission  is 
aware of concerning the regulation of this profession. 

Patent agents and trademark agents are regulated by a protected title. 
For patent agents, Ireland requires a qualification period of 6 years, consisting of 3 years of 
education, and completion of a minimum three-year traineeship within an office of a patent 
agent. This is the only pathway into the profession of patent agent. The 3 years of education 
must be in a scientific discipline. For trademark agents, the requirement is to have followed 5 
years  in  general  secondary  education  followed  by  a  written  examination  in  the  law  and 
practice  of  trademarks.  However,  on  rare  occasions,  a  person  may  be  able  to  provide 
satisfactory  evidence  that  they  have  sufficient  knowledge  of  the  law  and  practice  of  trade 
marks, thus allowing them to be exempt from the exam. 

114 

 
 
 
Registration  in  a  register  of  patent  agents/trademark  agents  is  mandatory  to  practise  the 
profession of patent agent or trademark agent. 

Real-estate agents 

In  2017,  the  Commission  made  the  following  recommendation  for  the  profession  of  real-
estate agent: 

 

take  into  consideration  the  possibility  of  opening  to  other  professionals  the 
activities currently exclusively reserved to estate agents. 

There has been no reform or other initiative the Commission is aware of which has taken into 
account or assessed the recommendation made by the Commission. 

This profession has been regulated since 2011 through a reserve of activities. 
Ireland implements a high level of reserves (the possibility to provide ‘a property service’85 is 
reserved only to  licence  holders). Real-estate agents  have exclusive rights in  relation  to: (i) 
auctions of real estate other than land; (ii) selling a house, apartment, or land; (iii) letting; (iv) 
and providing property-management services to multi-unit developments. A separate licence 
is required for each property service. However, some legal activities carried out by real-estate 
agents  are  shared  with  barristers  or  solicitors,  such  as  drawing  up  or  preparing  documents 
relating to real estate. 

There  are  four  routes  to  obtain  a  real-estate  licence.  All  four  routes  require  the  prospective 
licence  holder  to  study  seven  specific  subjects  (valuations;  marketing/practice  knowledge; 
economics;  law;  property  management;  building  construction/technical;  and  business 
studies/professional  development).  These  subjects  may  be  studied  in  any  of  the  four 
following ways: 

  at  level  6  to  8  of  the  National  Framework  of  Qualifications  with  a  specific 

minimum number of 120 ECTS;  

  at  level  9  and  10  of  the  National  Framework  of  Qualifications  with  a  specific 

minimum number of 90 ECTS; 

 

through  3  years’  experience  of  lawfully  providing  the  property  service  in  the  5 
years preceding the making of a licence application; 

 

through a combination of education and experience. 

The  licence  is  delivered  by  the  Property  Services  Regulatory  Authority  once  all  statutory 
requirements  are  met.  Real-estate  agents  are  then  included  in  the  Register  of  Property 
Services Providers, which is published on the regulatory authority’s website.  

There are also requirements for continuous professional development. 

There  are  no  restrictions  on  the  corporate  form  that  real-estate  agents  must  use,  but  the 
company  must  be  licensed,  as  must  each  person  who  provides  property  services  within  the 
business.  Real-estate  agents  are  prohibited  from  giving  financial  advice  unless  a  waiver  is 
signed by buyer and vendor. 

Discrimination  in  advertising  is  not  permitted  and  all  advertising  must  comply  with  all 

85 ‘Property service’ means the provision, for consideration, in the State, in respect of property located within or outside the 
State, of any of the following: (a) the auction of property other than land; (b) the purchase or sale, by whatever means, of 
land;  (c)  the  letting  of  land (including  a  letting  in  conacre  or  for  the  purposes  of  agistment);  or  (d)  property-management 
services. 

115 

 
 
 
                                                           
applicable  laws  on  property  listings  and/or  accommodation  advertising  (including,  but  not 
limited  to,  the  requirement  to  include  a  rating  of  the  building’s  energy  efficiency  in  the 
property advertisement where applicable). 

Tourist guides 

The profession remains unregulated in Ireland.   

116 

 
 
 
 
 
   ITALY   
_______________________ 

I. 

Overview 

By 1 February 2021, Italy had submitted information about 183 regulated professions. This is 
a slight increase compared with 2016. Of those professions, 24.6% concern business services 
and 2.7% the construction sector.  

According to a 2016 EU-wide survey86, 19% of Italy’s labour force can be considered to be 
working in regulated professions. This is lower than the EU average (21%). 

Italy  regularly  updates  the  database  on  regulated  professions.  This  database  provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about the regulation of professions in a given Member State.  

In  its  2016  national  action  plan  (NAP)  Italy  identified  three  general  areas  of  action:  (i) 
updating  training  courses  and  adapting  the  State  exams  for  certain  technical  professions 
(engineers, technical consultants) to clarify the scope of reserved activities and competencies; 
(ii)  setting  up  a  technical  working  group  to  identify  minimum  national  standards  for 
professions  where  training  is  devolved  to  the  regions;  and  (iii)  mapping  the  professions 
regulated at regional level to assess whether the regulation is justified and has added value. 

In  addition  to  these  general  measures,  the  NAP  set  out  concrete  measures  for  some 
professions, for instance in the tourism sector (although not always moving towards reducing 
barriers) and beauticians.  

In  addition  to  the  NAP,  on  15 September 2016,  Italy  submitted  to  the  Commission  its 
analysis of the national action plans and the proportionality assessments prepared and carried 
out by other Member States announcing that, similar to the NAP from France, Italy was about 
to review the crafts professions ‘through the inventory of regional qualifications and creation 
of  a  national  list  to  define  characterising  and  specific  reserved  activities  of  a  determined 
profession’. 

Since 2016, annual country-specific recommendations have been addressed to Italy for the 
services  sector,  in  particular  to  address  remaining  restrictions  to  competition  in  the  retail 
sector and in business services, including through a new annual competition law. 

II. 

Situation on the analysed professions  

In Italy, certain professions come under the shared competence of the State, the regions and 
the  autonomous  provinces.  Regions  are  responsible  for  defining  the  professional  training 
required  for  some  regulated  professions  and  they  share  responsibility  for  the  regulation  of 
professions with the State. 

Reforms  were  adopted  for  professions  organised  by  orders  or  colleges  (liberal  professions 
like  architects,  engineers,  accountants  and  lawyers).  This  included  a  reform  for  lawyers 
introduced  by  the  2017  Law  on  competition,  updated  training  courses  for  certain  technical 

86 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU.  See: https://ec.europa.eu/docsroom/documents/20362. 

117 

 
 
 
 
                                                           
professions to clarify the scope of reserved activities and competencies which currently often 
overlap 

 Italy  had  already  started  to  reform  and  open  the  regulated  profession  market  through  the 
2012 Law on competition, which repealed all fixed tariffs for regulated professions. 

Regulatory  restrictiveness  in  Italy  is  higher  than  the  EU  average  for  all  the  professions 
analysed,  except  for  lawyers,  for  which  it  is  slightly  lower.  Of  the  professions  analysed, 
restrictiveness is highest for accountants/tax advisers and civil engineers. 

Chart 1: Regulatory restrictiveness, Italy, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In  2017,  the  Commission  made  the  following  recommendation  for  the  architectural 
profession:  

 

reconsider the wide scope of reserved activities. 

The Commission is not aware of any reform or other initiative that has taken account of or 
assessed part of its recommendation. 

Architects  and  civil  engineers  (architetto,  ingegnere,  geometra)  still  benefit  from  reserved 
activities87. Given the broad range of reserved activities, no other provider can use the title. 

87 The  activities  reserved  for  architects  broadly  fall  under  the  following  categories:  architectural  design  and  planning; 
feasibility  studies;  examination  of  design  and  related  documentation;  preparation,  signing  of  technical  control  and 
compliance;  landscape  architecture;  urban  design;  construction  cost  management;  monitoring  of  construction/execution; 
representation  for  obtaining  permits  (signature  of  designs);  tender  and  contract  administration;  energy  efficiency 
inspection/certification; resistance declarations; fire protection studies; restauration of historical/cultural buildings; valuation 
of land/buildings; industrial architecture; expert opinions (research, judicial, etc.). 

118 

 
 
 
 
 
 
                                                           
 
Depending  on  the  complexity  and  size  of  the  project,  the  reserved  activities,  for  instance, 
construction cost management or monitoring of construction /execution, are shared between 
five  professions  (Architetto,  Architetto  iunior,  Ingegnere  Civile-ambientale,  Ingegnere 
Civile-ambientale  iunior,  Perito  industriale  (Building)  and  Geometra).  For  example, 
constructions with significant artistic character or the renovation and restoration of protected 
buildings  covered  by  the  Law  on  antiquity  and  fine  arts  are  exclusively  reserved  for 
architects,  although  the  technical  part  can  also  be  carried  out  by  engineers.  ‘Junior 
professionals’,  i.e.  professionals  who  have  only  completed  a  three-year  bachelor’s 
programme  in  the  relevant  fields  (see  below),  play  a  supporting  role  in  the  whole  building 
process,  from the project development to the final testing, that remains reserved for architects 
and engineers. 

In its 2016 NAP, Italy pointed out that it is often difficult to make a clear distinction between 
the  competencies  of  each  profession  based  on  the  existing  rules.  Although  Italy  has 
recognised the need to update the training courses for engineers, no revision has been adopted 
yet.  

In  line  with  the  Bologna  process,  Italy  introduced  3+2  year  university  programmes 
(bachelor’s  and  master’s)  and  the  profession  of  junior  architect  and  junior  engineer  for 
graduates of the three-year bachelor’s cycle. 

Architects  and  engineers  can  enter  into  a  joint  practice  with  other  professionals  and  non-
professionals in the form of partnerships or joint-stock companies. However, the number of 
professional members and their participation in the share capital must constitute a two-thirds 
majority. Based on the information available, the Commission understands that the remaining 
shares  can  be  held  by  any  other  legal  or  natural  person.  The  Commission  also  understands 
that  engineers  have  access  to  an  additional  specific  form  of  company  (società  di  ingenieri) 
which is required to have at least one technical director who is an engineer. 

Continuous professional development is compulsory for architects and engineers, and should 
take  the  form  of  60  credits  over  3  years.  Professional  insurance  is  also  mandatory  for  both 
professions.  

There  is  an  additional  authorisation  requirement  for  engineers  who  perform  reinforced 
concrete static testing activities. Only those who have been registered for at least 10 years in 
the professional register can carry out this activity.  

Based  on  the  information  available,  there  are  no  other  additional  certification  or  attestation 
schemes for architects and engineers to carry out specific professional activities that would be 
subject to additional qualification requirements in Italy88. 

Accountants/tax advisers 

In  2017,  the  Commission  made  the  following  recommendation  to  all  Member  States  that 
regulate the profession of accountant/tax adviser: 

The  activities  reserved  for  engineers  broadly  fall  under  the  following  categories:  design  and  planning;  feasibility  studies; 
tender  and  contract  administration;  representation  for  obtaining  permits;  project  management  including  monitoring  of 
execution and construction cost management; management of constructions maintenance (including inspection). 
88 e.g.  where  in  order  to  pursue  specific/specialised  activities  additional  education  or  experience  or  an  exam  would  be 
required. This may concern activities such as construction supervision, energy certification, energy audits, expert opinions, 
activities related to special buildings (such as nuclear power plants and historical heritage sites). 

119 

 
 
 
                                                                                                                                                                                     
 

reconsider  reserving  simple  tasks,  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professionals 

It also addressed the following recommendation to Italy specifically: 

  assess  the  consistency  of  the  reserved  activities  and  the  distribution  between  the 
multiple  regulated  professions  in  the  sector.  In  particular,  take  full  account  of  the 
case-law of the Court of Justice in Case C-79/01 when defining activities reserved to 
professionals, in particular payroll activities. 

The Commission is not aware of any reform or other initiative that has taken account of or 
assessed part of its recommendations. 

Two  professions  are  considered  to  fall  under  this  category:  chartered  accountant  and 
accounting  expert,  both  of  which  benefit  from  reserved  activities  and  protected  titles. 
Following the Bologna process, which introduced a university programme of 3+2 years, the 
profession of accounting expert was created for graduates of the three-year cycle.  

Authorisation  to  practise  the  professions  is  granted  after  completion  of  an  18-month 
internship and passing a State exam.  

It  is  mandatory  to  register  with  a  regional  order.  There  are  two  types  of  order:  (i)  for 
chartered  accountants;  and  (ii)  for  accounting  experts.  The  distinction  between  activities 
reserved  for  chartered  accountants  and  those  reserved  for  tax  consultants  is  not  very  clear. 
For instance, only a chartered accountant can defend their client in front of the Tax Court and 
review  financial  statements,  while  accounting  experts  can  supervise  and  review  accounting 
records.  Some  activities  are  shared  with  other  specific  professions  (e.g.  appointment  as 
curator  of  bankruptcy  procedures  is  shared  with  lawyers,  and  appointment  as  referee  for 
judicial sales is shared with lawyers and notaries). Assistance in matters of social security and 
social assistance of employees is reserved for labour law experts (Consulenti del lavoro) but 
also shared with accountants and lawyers.  

Up  until  2010,  chartered  accountants  could  enrol  themselves  in  the  ‘statutory  auditors’ 
register. However, since then, they must have followed a specific three-year traineeship with 
a statutory auditor. Chartered accountants must also pass a State exam with extra exams on 
subjects relevant to the auditing profession.  

There  is  no  limitation  on  joint  exercise  with  professionals  in  other  areas.  However, 
accountants must hold at least 66% of the shares and therefore have 66% of voting rights. 

Continuous  professional  development  is  required,  and  takes  the  form  of  90  credits  every  3 
years.  It  is  supervised  by  the  National  Council.  Professional  insurance  is  also  required  to 
practise as an accountant.  

The  accountancy  profession  is  incompatible  with  the  professions  of  notary,  journalist, 
entrepreneur, public service contractor and merchant banker. 

Lawyers 

In  2017,  the  Commission  made  the  following  recommendation  to  all  Member  States  that 
reserve legal advice for lawyers:  

  clarify  the  scope  of  the  reserved  activities  so  as  to  facilitate  the  provision  of  legal 

consultancy services, 

120 

 
 
 
It  also  addressed  the  following  recommendation  on  the  lawyer  profession  to  all  Member 
States: 

  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and  multi-
disciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of  the 
restrictions, 

Finally, it addressed the following recommendation to Italy specifically: 

  clarify  the  requirements  restricting  the  pursuit  of  the  profession,  such  as  the  wide 
scope of the incompatibility rule, especially for professions with similar professional 
conduct  rules,  such  as  patent  agents.  The  justification  for  and  proportionality  of  the 
recently  introduced  requirement  of  having  at  least  five  cases  per  year  should  be  re-
assessed. 

The Commission is not aware of any reform or other initiative that has taken account of or 
assessed the recommendation on the scope of the reserved activities.  

As  for  the  legal  form,  shareholding  requirements  and  incompatibilities,  Italy  has  adopted  a 
reform that takes into account the relevant recommendations. It also plans to amend the five 
cases per year requirement, as set out in its action plan on enforcement. 

Lawyers in Italy benefit from reserved activities covering the representation of clients before 
courts.  The  level  of  qualification  required  is  a  master's  degree  in  law,  an  18-month 
professional traineeship, successful completion of a State exam and enrolment with the Bar. 

To be admitted to plead before the Supreme Court (‘Avvocato cassazionista’), a lawyer must 
be  enrolled  in  a  special  register,  which  is  kept  by  the  National  Bar  Council.  This  requires 
proof  of  having  worked  for  at  least  12  years  as  a  lawyer  before  the  Courts  of  Appeal  and 
Tribunals.  

Since 2017, it is necessary for these lawyers: 

- 

- 

to have passed an exam, after practising the profession for 5 years before the courts of 
first  and  second  degree,  and  to  have  had  a  creditable  and  profitable  practice  for  the 
same period with an ‘Avvocato cassazionista’; or 
to have passed a final verification at the end of the ‘Scuola Superiore dell'Avvocatura’ 
(access  to  which  is  subject  to  at  least  8  years  of  registration  with  a  Bar)  of  both 
eligibility  and the ‘effective exercise’ of the profession. 

Continuous  professional  development  is  required  for  lawyers,  including  Supreme  Court 
lawyers. 

A  2013  Ministerial  Decree  allowed  the  formation  of  companies  between  different 
professionals  with  no  restriction  on  their  corporate  form/type  and  no  prohibition  on  joint 
practice. However, the National Bar considered that this did not apply to lawyers, as it did not 
respect the guiding principles of the 2012 lawyers' reform (Law 247/2012). Following a long 
legislative  process  that  started  in  2015,  in  2017  Italy  adopted  a  new  Law  on  competition 
which  allows  lawyers  to  enter  into  multi-disciplinary  partnerships  with  certain  other 
professions  (e.g.  agronomists,  social  workers,  architects,  biologists,  accountants,  engineers, 
geologists,  engineers,  labour  adviser  and  surgeons).  It  seems  that  this  law  also  opens  up 
shareholding in  law firms to  non-professionals.  However, there are specific rules on voting 
rights and the proportion of shares that can be held by non-professionals, namely that 66% of 
the shares must be held by registered lawyers.  

121 

 
 
Following  a  2016  Ministerial  Decree,  the  District  Bar  Council  checks  that  each  lawyer 
registered  exercises the  profession continuously, regularly and in  a prevailing manner. This 
requires  proof  of  having  handled  at  least  five  cases  each  year.  However,  following 
enforcement action, Italy is in the process of repealing this obligation.  

The Commission has been receiving complaints on the conditions and criteria of the exam to 
access the lawyer profession in Italy.  

Professional  insurance  is  mandatory,  and  it  is  the  Ministry  of  Justice  that  establishes  the 
minimum coverage in line with the lawyer’s revenues of the previous year. 

Advertising is authorised provided that the information is factual. 

Patent agents 

In  2017  the  Commission  did  not  make  any  recommendation  to  Italy  on  the  patent  agent 
profession,  and  it  is  not  aware  of  any  reform  or  other  initiative  on  the  regulation  of  this 
profession that has been introduced since then. 

Patent agents benefit from reserved activities and a protected title. 

They must be members of the ‘Ordine dei Consulenti in Proprietà Industriale’.  

The  reserved  activities  cover  counselling  and  representation  before  the  Italian  Patent  and 
Trademark Office and the Board of Appeal. This reserved activity is shared with lawyers.  

Enrolment in the register of patent agents is obligatory. 

The order classifies patent agents under one of two sections: (i) the patent section (qualified 
to advise on inventions, utility models, designs, new plant variety rights and semiconductor 
topographies  -  usually  chemists  or  engineers);  or  (ii)  the  trademark  section  (qualified  to 
advise on trademarks, distinctive signs, geographical indications and designs).  

Continuous  professional  development  is  required  and  is  organised  and  supervised  by  the 
Industrial Property Consultants Institute. 

From the information provided, it seems  that there are no restrictions on the legal  form  for 
practising the profession, on multi-disciplinary activities or on voting rights. 

The  patent  agent  profession  is  incompatible  with  the  following  regulated  professions: 
notaries, journalists, mediators, exchange attorneys, tax collectors and lawyers. 

Professional insurance is mandatory. Adverting is authorised, provided that the information is 
purely factual (e.g. on the title, academic qualifications, firm structure and fees). 

Real estate agents 

In 2017, the Commission addressed the following recommendations to Italy on the real estate 
agent profession: 

  consider the possibility of alternative pathways to access the profession 
  evaluate the necessity and proportionality of prohibitions on incompatible activities 

Real estate agents in Italy benefit from reserved activities and a protected title. 

122 

 
 
 
 
Although there is  no legal  definition of their activities, a real  estate  agent’s role is  to  bring 
together  two  or  more  parties  to  conclude  a  property  deal,  without  being  tied  to  any  of  the 
parties through work relationships, employment or representation.  

From  the  information  provided,  the  Commission  understands  that  all  activities  are  shared 
with other professions. 

Registering  on  a  specific  list  hosted  by  the  general  Chamber  of  Commerce  is  compulsory. 
Anyone  carrying  out  a  brokering  service  without  being  registered  to  do  so  is  subject  to  an 
administrative sanction.  

The two pathways into the profession are:  

- 

- 

a  secondary  school  diploma  complemented  by  a  training  course  of  minimum  80 
hours with the Chamber of Commerce or with training institutions accredited by the 
regions, and passing a professional exam; or 
a secondary school diploma, at least 12 consecutive months of practical experience 
and compulsory attendance of a specific training course (though this access route is 
not yet applied). 

to  cover  professional  risks  and  rules  on 

Reforms  adopted  in  recent  years  have  introduced  the  obligation  to  take  out  appropriate 
incompatible  activities.  These 
insurance 
incompatibilities  include:  (i)  any  public  or  private  employment,  except  in  firms  whose 
purpose is brokering; (ii) business and professional services; and (iii) legal representation of 
companies whose activity is incompatible with brokering real estate contracts. 

From the information provided, it seems  that there are no restrictions on the legal  form  for 
practising the profession, on voting rights or on multi-disciplinary activities. 

Tourist guides 

In  2017,  the  Commission  made  the  following  recommendations  for  the  tourist  guide 
profession: 

  consider the justification and proportionality of regulation of the profession 
  clarify  the  legal  situation  of  tourist  guides  in  view  of  diverging  regional  regulations 
which seem to hinder access to the market affecting national service providers as well 
as those providing temporary services  
review  list  of  sites  reserved  to  holders  of  specific  qualifications  and  consider 
proportionality of each reservation. 

 

The Commission is not aware of any reform or other initiative that has taken account of or 
assessed part of its recommendations, except for changes to the list of tourist sites reserved 
for individuals with specific qualifications. 

Tourist  guides  still  benefit  from  reserved  activities.  Italy  also  regulates  the  tour  manager 
(accompagnatore turistico) profession. A tour manager accompanies individuals or groups on 
journeys  within  the  country  or  abroad  and  provides  substantial  information  on  tourist  sites, 
which are not reserved to regular tourist guides. 

To become a ‘licensed’ tourist guide in  Italy, one has to pass  a public exam. Some regions 
organise training courses to prepare for it. The exams usually take place only every 2 years in 
the respective province or municipality. Someone with a degree in arts (with a specialisation 
in archaeology, art history) or equivalent degree does not need to sit the public exam when 
requesting the licence. 

123 

 
 
 
 
A 2015 Decree drew up a list of sites of special historical, artistic or archaeological interest, 
reserved  to  tourist  guides  having  acquired  a  specific  authorisation  for  each  site.  However, 
following a decision of the ‘Consiglio di Stato’ in 2017, the Decree was repealed. Therefore, 
all tourist guides now have full and unrestricted access to all sites. 

From  the  information  provided,  the  Commission  understands  that  continuous  professional 
development is required in some regions but not yet at national level. Professional insurance 
is mandatory in all regions.  

There are no restrictions on the legal form for practising the profession, on voting rights or on 
multi-disciplinary activities.  

124 

 
 
 
 
 
 
   LATVIA   
_______________________ 

I. 

Overview 

By  January  2021,  Latvia  had  submitted  information  concerning  268  regulated  professions. 
This is a minute increase compared with the situation reported in the 2017 Communication.  

Among  the  268  professions  subject  to  regulation,  4.2%  concern  business  services,  2.3% 
concern services in the construction sector and 0.4% concern services in the real estate sector. 
According  to  the  database  on  regulated  professions,  since  the  2017  Communication  Latvia 
has introduced regulations for patent agents.  

Latvia is  sporadically updating the  database  on  regulated  professions. The database is  an 
important source of information providing valuable data about the regulation of professions 
in  a  given  Member  State  to  administrative  authorities  and  the  broader  public  from  other 
Member  States.  The  activity  of  the  Latvian  authorities  is  generally  comparable  to  the  EU 
average,  although  the  reporting  on  screening  of  regulatory  requirements  is  well  below  the 
level in other Member States. While this can be explained by limited regulatory changes in 
Latvia,  there  were  professions  for  which  information  on  requirements  was  incomplete  and 
requires updating. 

There  is  significant  number  of  specialities  regulated  in  Latvia,  especially  in  the  health  and 
transport areas.  

Starting  independent  activities  generally  involves  a  requirement  to  obtain  a  certificate  or 
undergo a certification process with the professional organisation in the sector concerned (or 
the  state  authority,  as  relevant).  The  use  of  titles  of  regulated  professions  is  protected  by 
Section  5  of  the  Law  on  regulated  professions.  Where  validity  of  certificates  is  limited  in 
time, the professionals are usually required to re-certify every 5 years. 

The  list  of  regulated  professions,  their  specialities  and  sub-specialities,  as  laid  down  in 
Ministerial regulations, has been amended several times since the 2017 Communication. The 
regulatory  changes  resulted  in  the  deletion  of  12  regulated  professions  (construction 
technician, hydrographer, lecturer in safety consultant training for the carriage of dangerous 
goods,  electrical  engineering  technician,  electrical  assembler,  dental  nurse,  riding  therapist, 
riding  therapist’s  assistant,  metal  materials  welder,  fault  detector,  building  inspector).  The 
regulatory changes also resulted in the addition of 11 new regulated professions (masseur, art 
therapist,  detective,  security  guard,  bomber,  blast  manager,  pyrotechnician,  site  manager, 
psychologist, professional patent attorney, independent expert on the energy performance of 
buildings). 

II. 

Situation on the analysed professions 

The list of professions regulated in Latvia includes the following professions covered in this 
document:  architect,  civil  engineer,  advocate  and  patent  agent.  Most  of  the  regulated 
professions analysed have undergone regulatory changes to their requirements since 2017. 

Regulatory  restrictiveness  in  Latvia  is  higher  than  the  EU  average  for  architects,  lawyers, 
civil engineers and patent agents. The professions of accountant/tax adviser, real estate agent 
and tourist guide are not regulated. 

125 

 
 
 
 
Chart 1: Regulatory restrictiveness, Latvia, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In construction, Latvia regulates the professions of architect, civil engineer and site manager.  

In 2017, the Commission made one specific recommendation for the professions of architect 
and  civil  engineer  in  Latvia,  as  well  as  several  general  recommendations  applicable  to  all 
Member States: 

  Reflect  upon the effects  of fragmented system or multiple certification requirements 
on  the  free  movement  of  professionals  and  whether  potential  obstacles  can  be 
justified; 

  Member  States  making  professional  certification  mandatory  for  non-regulated 
professions  or  relying  on  other  checks  and  balances,  especially  on  the  provision  of 
specific  services,  should  review  the  overall  coherence  and  practical  effects  of  this 
model to avoid it becoming a barrier for accessing the profession;  

The Latvian authorities reported a reduction in the number of specialities for the profession of 
civil engineer as laid down in Ministerial regulations. Specifically, amendments were made in 
2017  to  the  list  of  specialities  that  fall  under  the  profession  of  civil  engineer.  Several 
specialities  (building  civil  engineer,  transport  construction  civil  engineer,  heat  and  gas 
technology civil engineer, water technology civil engineer, hydrotechnical construction civil 
engineer) were removed from the list of specialities and categorised instead as the regulated 
professional  activity  reserved  for  the  profession  of  civil  engineer.  At  the  same  time,  the 
regulatory  requirements  for  construction  technician,  building  surveyor  and  hydrographer 
were repealed. 

Despite  the  reforms,  multiple  certification  requirements  on  the  free  movement  of 
professionals  in  this  area  remain  in  place  in  Latvia.  To  acquire  an  independent  right  of 
practice  in  the  fields  of  architecture  and  construction,  in  addition  to  general  education 
requirements, the person concerned is required to obtain a certificate for independent practice 

126 

 
 
 
 
 
(either  a  ‘certificate  of  architect’s  practice’  or  ‘certificate  of  construction  practice’)  in 
accordance with the Law on construction. 

There have been only slight changes in the list of certifiable fields of activities since the 2017 
Communication.  In  accordance  with  the  Ministerial  regulations  in  force,  certification  for 
construction specialists still covers a large number of the certifiable fields of activities (76) in 
the area of construction. The figure of 76 activities breaks down as: 16 activities in the area of 
design,  14  activities  in  construction  work  management,  17  activities  in  construction 
supervision,  and  29  certifiable  areas  of  activity  within  the  speciality  of  construction  expert 
examination.  A  person  may  obtain  a  right  to  professional  practice  in  one  or  more  of  the 
certifiable  areas.  However,  a  professional  can  sit  an  examination  to  become  a  construction 
expert only in fields in which that person has already obtained a right of independent practice 
and additional relevant experience.  

Evaluation  of  competencies  and  supervision  of  construction  specialists  is  entrusted  to 
accredited private legal entities (‘personnel certification bodies’). Information about certified 
construction specialists is entered in the register of the state construction information system. 

The  professional  activities  of  construction  specialists  are  grouped  into  the  following  main 
areas:  architect  practice  and  construction  practice  in  the  fields  of  engineering  research, 
design, building, construction work management, construction supervision, and construction 
expert examination.  

In  the  case  of  a  new  construction,  architectural  design  is  reserved  for  certified  architects. 
Architects  who  have  not  been  granted  certification  may  be  involved  only  under  the 
supervision  of  a  certified  person,  who  is  liable  for  the  services  provided.  Only  in  a  minor 
number  of  cases  are  these  activities  shared  with  other  professions  (e.g.  certified  engineers 
may  also  draw  up  designs  for  private  houses).  Structural  design  is  reserved  for  certified 
engineers in a particular field (main construction, electricity, plumbing, water, etc.) 

Only certified architects with the special additional certificates can provide an expert opinion 
on the architectural design for certain buildings (category 3). For other types of buildings, any 
certified  architect  can  provide  expert  opinions.  These  activities  are  exclusive  to  certified 
architects.  Only  certified  engineers  with  additional  certification  can  assess  compliance  of 
construction works with the design documentation and regulatory provisions. 

Activities  concerning  the  technical  control  and  compliance  of  existing  buildings  are  shared 
with certified construction engineers (with certificates in respective fields). 

Certified  architects  also  perform  author’s  supervision  during  the  construction  process, 
verifying  that  architectural  design  plans  are  being  followed.  Only  architects  may  perform 
author’s supervision for architectural design. Certified engineers perform owner’s supervision 
regarding structural design.  

Certified architects (and engineers in the case of the reconstruction and renovation of existing 
structures)  are  also  represent  the  owner  in  the  construction  process;  this  includes  obtaining 
the construction permit and the acceptance of drawings. 

Management of construction is reserved for certified construction managers in possession of 
a  certificate  in  the  corresponding  sphere  (e.g.  construction  works  for  road  structures). 
Supervision  of  construction  works  is  reserved  for  certified  construction  supervisors  in  the 
corresponding sphere. 

Other reserved activities for certified engineers include cost estimation as part of the design 
process, and engineering research. 

127 

 
 
The training  requirement for  construction specialists within the profession of  civil  engineer 
remains generally 4 years of education. This means either level 1 (non-university education) 
or level 2 (university education) in a study programme in civil engineering. The professional 
experience  requirements  appear  to  have  been  reduced  to  at  least  2  years  of  professional 
experience  during  the  last  7  years  (compared  to  the  previous  requirement  of  3  years  of 
experience).  The  aptitude  exam  requirement  remain  in  place.  Level-1  engineers  can  obtain 
certificates  only  in  certain  fields  (construction  work  management  and  construction 
supervision).  The  certification  procedure  is  carried  out  by  professional  organisations,  based 
on delegation agreements between the Ministry of Economics and the respective professional 
organisation.  As  the  sphere  of  professional  services  may  differ,  e.g.  covering  engineers  in 
fields  as  disparate  as  electricity  and  hydro  structures,  delegation  agreements  have  been 
concluded  with  seven  professional  organisations  altogether.  The  training  requirement  for 
architects  consists  of  architectural  studies  at  university  level  (generally  5  years  or  the  4+2 
model).  For  construction  specialists  in  the  field  of  architecture,  there  is  an  additional 
professional  experience  requirement,  reduced  to  at  least  2  years  of  professional  experience 
during the last 7 years (previously the requirement was for 3 years of such experience) under 
the  direct  supervision  of  an  architect.  An  aptitude  test  is  also  required.  Certifications  are 
organised by the Certification Board of the Latvian Association of Architects. 

There  are  additional  requirements  for  certified  specialists,  namely  to  increase  their 
professional  expertise  each  year  in  accordance  with  the  list  of  topics  and  the  scope  of 
expertise-boosting events published on the website of the relevant expertise inspection body. 
This  can  be  done  by  participating  in  continuous  professional  development  (CPD) 
programmes, attending informational seminars and carrying out  any other  CPD activities in 
the  specific  area  of  certification.  In  the  event  of  non-compliance  with  this  requirement,  the 
institution may initiate an evaluation of professional competence. Supervision is carried out 
on  a  regular  basis  (e.g.  evaluation  of  complaints),  while  the  monitoring  of  experience  and 
professional  development  (vocational  training,  courses,  etc.)  is  carried  out  every  5  years. 
There are no uniform requirements regarding the duration of CPD, so no cost estimation can 
be  made.  For  example,  the  Ministry  of  Economics  annually  organises  high-level  seminars 
with  international  experts;  such  seminars  are  free  of  charge  for  architects  and  engineers. 
Participation in these annual seminars counts as continuous personal development. The topics 
are  selected  on  the  basis  of  identified  issues  of  importance,  e.g.  digitalisation,  energy 
efficiency, green construction, and climate change issues. 

Professional indemnity insurance is required for certified specialists. 

Accountants/tax advisers 

The profession of accountant/tax adviser remains not regulated in Latvia.  

Lawyers 

In 2017, the Commission made the following recommendations for the profession of a sworn 
advocate: 

 

to  clarify  the  scope  of  the  reserved  activities  so  as  to  facilitate  the  provision  of 
legal  consultancy  services  by  sworn  advocates  or  other  service  providers,  in 
particular for online services; 

128 

 
 
 
 
 

to  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality 
of these restrictions in relation to core principles, such as the independence of the 
profession, and to the corresponding supervisory arrangements.  

In Latvia, the key requirements governing access to, and pursuit of, the profession remained 
largely intact in all of the above-mentioned areas underlined in 2017 recommendations. 

The activities of sworn advocates (as well as assistant sworn advocates) are regulated by the 
Law on advocates by way of reserves of activities and protected title. 

An advocate is an independent and professional lawyer who: (i) provides legal assistance to 
defend  and  represent  the  lawful  interests  of  persons  in  court  proceedings  and  pre-trial 
investigations;  (ii)  provides  legal  consultation;  (iii)  prepares  legal  documents;  and  (iv) 
performs  other  legal  activities.  Advocates  work  within  the  court  system.  They  can  conduct 
cases  in  any  court  and  in  pre-trial  investigation  body  of  the  Republic  of  Latvia  upon  being 
commissioned  and  chosen  by  the  parties,  the  accused  or  other  participants  (clients)  of  the 
case.  They  also  work  in  cases  specified  in  the  Law  upon  being  commissioned  by  court 
judges,  the  chairs  of  pre-trial  investigation  bodies  or  the  Latvian  Council  of  Sworn 
Advocates. Advocates also provide other legal assistance in accordance with the procedures 
specified by law. 

A  number  of  activities  are  shared  with  other  related  professions;  the  drawing  up  of  legal 
documents  is  shared  with  prosecutors,  notaries,  legal  advisers  and  bailiffs 89,  while  legal 
advice  (including  in  tax  matters)  and  representation  before  administrative  authorities 
(including tax authorities) are shared with legal advisers. 

Mandatory  qualification  requirements  consist  of  state-recognised  diplomas  of  second-level 
higher  education  in  legal  science.  Applicants  need  to  have  obtained  the  professional 
qualifications of a lawyer and to have a certain level of professional experience depending on 
the field in question. The experience requirements break down as follows: 3 years as judge, 5 
years as prosecutor, sworn bailiff, sworn notary, or an assistant to sworn advocate, or 7 years 
as academic personnel specialised in law at an institution of higher education or in any other 
position with juridical specialisation. Applicants must also pass an advocate examination. 

Advocates are required to meet the following requirements:  

 
to be of faultless reputation; 
 
to be at least 25 years old;  
 
to be fluent in Latvian at the highest level;  
 
to have no trusteeship established over them;  
  not to have been declared insolvent by a court;  
 

to  have  a  clean  criminal  record  (this  includes  not  being  a  suspect  or  defendant  in 
criminal proceedings relating to the committing of an intentional crime, etc.);  

  not to have been the subject of disciplinary sanctions in the last 5 years;  
  not  to  have  been  dismissed  from  the  position  of  judge,  sworn  bailiff,  assistant  to  a 

sworn bailiff, sworn notary or assistant to a sworn notary, etc.;  

  not to hold any occupations incompatible with the position of sworn advocate (due to 
ethical reasons established by the Council of Sworn Advocates) or with employment 

89 Each of these professions has its own competence in drafting the legal documents; each member of the profession acts 
within the scope of their competence. 

129 

 
 
                                                           
in  a  state  administrative  institution,  except  for  teaching  staff  and  the  duties  of  legal 
adviser. 

Sworn advocates must practice individually or in collaboration exclusively with other sworn 
advocates.  Sworn  advocates  may  establish  offices  of  sworn  advocates.  It  is  permitted  to 
employ  other  non-legal  staff  (technical,  administrative,  financial)  under  employment 
contracts.  

Under Latvian national action plans, in February 2015 a working group was set up to improve 
the  quality  of  the  advocacy  organisation.  The  working  group  pointed  to  the  need  for 
amendments to the Law on advocates to address the following matters: (i) the legal status of 
advocates’ offices; (ii) how to clarify/raise quality and education requirements (review of the 
examination for advocate); (iii) how to regulate liability for non-compliance with continuous 
professional  development  requirements;  and  (iv)  the  introduction  of  mandatory  indemnity 
insurance.  

Based  on  the  available  information,  some  reforms  have  taken  place  since  the  above 
mentioned  initiative.  .  The  Latvian  authorities  reported  that  amendments  to  the  Law  on 
advocates would come into force in 2021, stipulating that sworn advocates, including those 
who  have  been  suspended  or  suspended,  are  obliged  to  improve  their  qualifications.  Each 
sworn advocate will have to devote at least 16 academic hours to raising their qualifications 
within one calendar year, in accordance with procedures determined by the Latvian Council 
of  Sworn  Advocates.  In  addition,  under  the  new  law,  insurance  for  advocates  will  become 
mandatory. The amendments also provide a clearer definition of the legal status of a sworn 
advocate law firm. Until now, the legal status of an advocate law firm was regulated in very 
general terms and there were differing interpretations of the law as regards equating advocate 
law firms with legal persons and recognising them as legal entities; a partnership or limited 
liability company by registering it in the Commercial Register. Consequently, not only will 
the amendments determine the legal status of advocate law firms, but they will also lay down 
a transparent tax regime and tax administration process. 

Patent agents 

In  Latvia,  the  regulation  of  patent  attorneys  was  introduced  in  2016.  However,  since  the 
profession was reported in the database on regulated professions only in 2019, the assessment 
of  this  profession  was  not  covered  in  the  2017  Communication.  According  to  the  Latvian 
authorities,  the  regulation  aims  to  protect  the  rights  and  interests  of  owners  of  industrial 
property rights and recipients of services. It is aimed at reducing the risk of service provision 
by non-professional people that are not familiar with the legislation and regulations in force, 
and of reducing the risk of  fraud or deceitful provision of services.  The  Latvian authorities 
point  out  that  dealing  with  such  cases  requires  a  lot  of  time  and  financial  resources, 
simultaneously  damaging  society’s  trust  in  public  administration.  To  achieve  those 
objectives, the regulation (the Law on industrial property institutions and procedures) aimed 
to ensure that patent attorneys have appropriate qualifications.  

According to the regulation in place in  Latvia, a patent attorney is a person included in the 
Patent Office’s list of professional patent attorneys and who provides services in the field of 
industrial property protection. A professional patent attorney may specialise in one or more of 
the  following  areas:  (i)  patents;  (ii)  trademarks;  (iii)  industrial  designs.  Patent  attorneys 
specialising in patents also deal with supplementary protection certificates for medicines and 
plant  protection  products  and  with  semiconductor  topographies.  A  professional  patent 

130 

 
 
 
attorney specialising in trademarks also works with geographical indications. The powers of 
representation of patent attorneys before Patent Office are therefore limited to their relevant 
field of specialisation.  

A professional patent attorney, as part of their professional competence, is entitled to:  

i. 

ii. 

iii. 

iv. 

v. 

vi. 

provide  services  in  the  field  of  industrial  property  in  their  specific  area  of 
specialisation,  on  the  basis  of  which  they  were  included  on  the  list  of  professional 
patent attorneys;  

represent persons and provide them with assistance about the protection of industrial 
property,  if  they  have  applied  to  the  Patent  Office  the  Board  of  Appeal,  or  to  other 
state  and  local  government  institutions,  courts,  or  to  cooperate  with  other  private 
persons;  

collect  evidence,  including  requesting  the  necessary  documents  from  state  and  local 
government institutions and private persons;  

become  acquainted  with  the  information  necessary  for  the  provision  of  assistance, 
including the rulings  of state and  local  government  institutions  and courts, laws and 
regulations, administrative acts, as well as to receive true copies of these documents;  

settle, on behalf of the persons to be represented, payments at the Patent  Office and 
the  Board  of  Appeal,  in  court  and  in  international  organisations,  related  to  the 
protection  of  industrial  property  provided  for  in  the  industrial  property  laws  and 
regulations;  

carry out the translation of documents related to the protection of industrial property 
and, in accordance with the procedures laid down in laws and regulations, certify such 
translations,  true  copies  and  extracts  of  documents  that  must  be  submitted  to  the 
Patent  Office,  the  Board  of  Appeal,  courts,  international  organisations,  or  other 
persons;  

vii. 

provide  other  services  that  fall  within  the  scope  of  the  attorney’s  professional 
qualification. 

For example, professional patent attorneys specialising in the field of patents usually provide 
the following services:  

  patent  searches,  including  patentability,  novelty,  clearance  searches  and  freedom  to 

operate studies, patent validity searches;  

  assessment of patentability;  

  possible infringement assessments;  

 

IP strategy development and consultation on such strategies;  

  drafting a patent application;  

  protecting the rights and interests of applicants  and owners against infringements  of 

their rights;  

  providing consultations on the commercialisation of inventions, including the drafting 

of licence agreements and transfer agreements. 

Qualification requirements consist of:  

131 

 
 
  an  academic  or  second-level  higher  professional  education;  at  least  4  years  of  work 

experience in the field of industrial property protection;  

 

fluency in the official language and knowledge of at least two foreign languages; 

  passing the qualification examination for professional patent attorneys.  

A person applying to become a professional patent attorney specialising in patents must have 
been  educated  in  the  field  of  engineering  or  natural  sciences.  A  person  educated  in  other 
fields  is  also  entitled  to  become  a  professional  patent  attorney  in  the  field  of  patents. 
However,  that  person  must  acquire,  in  addition  to  their  academic  or  second-level  higher 
vocational education in another sector, a first-level higher vocational education in the field of 
engineering or natural sciences, or another comparable professional qualification.  

In addition, a patent attorney is required to have knowledge of at least two foreign languages 
sufficient for professional cooperation with Latvian and foreign individuals and institutions. 
Patent attorneys must also conclude an insurance agreement on their civil liability. 

Patent  attorneys  are  required  to  continuously  improve  their  professional  knowledge  and 
skills. Supervision is delegated to the Latvian Association of Patent Attorneys. 

Real estate agents 

The profession of real estate agent is still not regulated in Latvia.  

Tourist guides 

There continue to be no regulated professions in the tourism sector in Latvia. 

132 

 
 
 
 
 
 
 
   LITHUANIA   
_______________________ 

I. 

Overview 

By January 2021, Lithuania had submitted information concerning 80 regulated professions. 
This is a very minor increase compared to the situation reported in the 2017 Communication.  

Among  the  80  professions  subject  to  regulation,  9.1%  concern  business  services,  1.3% 
concern services in the construction sector and 1.3% concern services in the real estate sector.  

According  to  the  information  in  the  database  on  regulated  professions,  since  the  2017 
Communication,  Lithuania  has  introduced  regulation  for  two  medical  specialities  and  for 
private  detectives  and  patent  trustees  (patent  attorneys).  No  profession  was  deregulated 
during this period. 

Lithuania  is  very  sporadically  updating  the  database  on  regulated  professions.  This 
database  is  an  important  source  of  information  providing  citizens  and  administrative 
authorities from other Member States with valuable data about the regulation of professions 
in  a  given  Member  State.  The  activity  of  the  Lithuanian  authorities  in  the  database  is  well 
below the EU average, and this can only partially be explained by limited regulatory changes 
in  the  country.  For  some  professions,  information  about  requirements  was  incomplete  and 
required updating. 

II. 

Situation concerning the analysed professions 

The  list  of  professions  regulated  in  Lithuania  is  approved  by  order  of  the  Minister  for  the 
Economy.  It  includes  the  following  professions  covered  in  this  document:  architect,  civil 
engineer, advocate, patent attorney and tourist guide. All analysed regulated professions have 
undergone certain regulatory changes of their requirements since 2017. 

Regulatory  restrictiveness  in  Lithuania  is  higher  than  the  EU  average  for  architects,  civil 
engineers, patent agents and tourist guides. Among the professions analysed, restrictiveness is 
the highest for lawyers (“advokatas”) and architects. 

Chart 1: Regulatory restrictiveness, Lithuania, 2021 

133 

 
 
 
 
 
 
The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description restates part of the information described in 2017. 

Architects/engineers 

In 2017, the Commission did not make any specific recommendations for the professions of 
architect  and  civil  engineer  in  Lithuania.  However,  more  generally,  the  Commission 
recommended that: 

  Member  States  making  professional  certification  mandatory  for  non-regulated 
professions  or  relying  on  other  checks  and  balances,  especially  on  the  provision  of 
specific  services,  should  review  the  overall  coherence  and  practical  effects  of  this 
model to avoid it becoming a barrier for accessing the profession.  

  Member  States  with  a  fragmented  system  of  the  profession,  or  with  multiple 
requirements  depending  on  the  specific  activities  pursued,  should  reflect  upon  the 
effects  of  their  system  on  the  free  movement  of  professionals  and  whether  any 
potential obstacles created by their system can be justified. 

The  Lithuanian  authorities  have  not  yet  provided  information  demonstrating  that  they  have 
duly  assessed  and  taken  into  account  the  above-mentioned  recommendations.  This 
information is being updated. 

Both architects and civil engineers remain covered by the same piece of legislation: the Law 
on  construction.  They  can  be  grouped  into  two  main  categories:  ‘unattested’  architects  (or 
civil  engineers) and ‘attested’ architects  (or  civil  engineers). While unattested professionals 
need  to  comply  with  established  qualification  and  professional  experience  requirements  in 
order to pursue the activities reserved for them, attested architects and civil engineers have to 
undergo a mandatory certification procedure and obtain a qualification certificate. 

Mandatory  attestation  for  civil  engineers  is  carried  out  by  the  Construction  Production 
Certification Centre (SPSC), while the Chamber of Architects is in charge of the attestation 
of architects. 

Both professions underwent reform as a result of amendments to the Law on construction in 
2017. The regulatory requirements have increased for both professions, especially as regards 
the  scope  of  reserved  activities  subject 
to  additional  qualification  and  attestation 
requirements. The profession of architect underwent further reform as a result of amendments 
to the Law on the Chamber of Architects and the adoption of the Law on architecture (June 
2017). 

Activities reserved for architects and/or civil engineers 

The Law on construction defines the following key areas of technical construction activities: 
construction  investigation,  building  design  and  building  project  supervision,  expertise  for 
construction projects and building expertise, construction works, and technical supervision of 
building construction. 

The  Law  on  construction  that  came  into  force  on  1 January 2017  re-introduced  mandatory 
attestation  procedures  for  architects  and  civil  engineers  carrying  out  activities  not  only  for 
sites  of  exceptional  significance,  but  also  for  sites  of  non-exceptional  significance.  Similar 
procedures  were  established  in  1996  in  Lithuania,  but  were  abolished  in  2007.  Since  2007 

134 

 
 
 
 
and  until  recently,  both  unattested  and  attested  professionals  could  manage  key  areas  of 
construction  activities  on  sites  of  non-exceptional  significance  (except  for  ‘expertise’ 
activities). However, under the rules that came into force in 2017, the management of these 
key areas of construction became restricted to attested professionals, except for ‘non-complex 
buildings’ (i.e. simple building structures with a maximum height of 8.5 metres and not more 
than 80 square metres, with simple structure). According to the Lithuanian authorities, based 
on the assessment of past experience, reintroducing the attestation procedure for buildings of 
non-exceptional significance was necessary to ensure public safety, consumer protection, and 
the quality of design, implementation  and construction of a building.  Lithuanian authorities 
have  not  yet  communicated  further  details  about  the  specific  reasons  why  they  considered 
such requirements necessary and proportionate. According to the Lithuanian authorities, this 
information is being prepared and will be sent to the Commission in due course.  

Based  on  the  Law  on  construction,  certain  activities  remain  exclusively  reserved  for  either 
architects  or  civil  engineers.  In  particular,  only  architects  are  allowed  to  take  charge  of  the 
architectural  part  of  design  documentation  and  its  supervision,  and  only  civil  engineers  are 
allowed act as the head of the construction works of buildings/engineering structures90. 

In June 2017, the new Law on architecture came into effect,  further clarifying the scope of 
activities of non-attested architects. These are as follows:  

-  drafting  documents  under  the  guidance  of  an  attested  architect  (when  such  activities  are 

reserved for attested architects);  

-  managing the key areas of construction activities with respect to non-complex buildings;  
-  designing public spaces, landscapes and urban structures;  
-  designing green spaces;  
-  designing interiors;  
-  developing the design of architectural elements and objects;  
-  carrying out scientific and/or pedagogical activities in the field of architecture;  
-  carrying out expert architectural assessment;  
-  other activities specified in the Law91.  

In  addition,  the  Law  on  architecture  introduced  title  protection  by  defining  ‘architect’  as  a 
natural  person  who  possesses  education  which  satisfies  the  requirements  laid  down  in  the 
Law on architecture. 

Training requirements (unattested and attested professionals) 

The  Law  on  architecture  upgraded  the  training  requirements  for  architects  to  5  years  of 
university-level  studies  with  an  examination  in  the  light  of  requirements  laid  down  in  the 
revised  Directive  2005/36/EC  on  the  recognition  of  professional  qualifications.  These 
training  requirements  are  similar  to  the  previous  requirements  for  a  bachelor’s  (4-year) 

90 The activities reserved for engineers broadly fall into the following activity categories: design and planning, 
feasibility  studies;  representation  for  obtaining  permits  (signature  of  designs);  project  management,  including 
monitoring  of  execution  and  construction  cost  management;  management  of  construction  maintenance 
(including inspection). 
91 The  activities  reserved  for  architects  broadly  fall  into  the  following  activity  categories:  architectural  design 
and 
documentation; 
preparation/submission/signing  of 
technical  control  and  compliance  documentation;  construction  cost 
management,  monitoring  of  construction/execution;  urban/territorial  planning/design;  landscape  architecture; 
interior design/preparation of documentation for interior decoration; other activities. 

examination 

feasibility 

planning, 

studies; 

related 

design 

and 

of 

135 

 
 
                                                           
 
degree  and  3  years  of  experience,  or  a  master’s  (4+2  years)  degree  and  at  least  1  year  of 
professional experience. The main principle remains the same – a master’s degree (5 years) 
with at least 2 years of professional experience. 

Qualification  requirements  for  civil  engineers  remain  largely  unchanged.  According  to  the 
Law on construction, civil engineers should hold a qualification degree in civil engineering or 
construction technologies, or another compliant qualification degree or any other education. 
They should also have work experience as defined in the relevant legislation, corresponding 
to  no  less  than  Level  VI  of  the  Lithuanian  qualifications  framework,  and  allowing  them  to 
engage  in  activities  comprising  one,  several  or  all  the  main  areas  of  technical  construction 
activities. In general, 3 years of training is required (higher education either at university or 
college level). 

Qualification  requirements  for  attested  architects  and  attested  civil  engineers  remain 
comparable  to  the  situation  reported  in  the  2017  recommendations.  Attested  professionals 
have  to  meet  additional  requirements  of  2-5  years  of  professional  experience  depending  on 
the functions to be performed.  

There  are  over  10  types  of  function  subject  to  attestation  for  civil  engineers  and  architects, 
with  distinct  requirements  depending  on  whether  the  building  is  of  exceptional  or  non-
exceptional  significance.  Specific  requirements  apply  for  specific  buildings,  such  as  those 
that belong to the country’s cultural heritage or nuclear power sites.  

In  addition,  for  some  activities  there  are  mandatory  tests  to  prove  specific  professional 
knowledge (an oral exam) and legal knowledge (a written test). Candidates are also required 
to  provide  information  about  at  least  two  projects  in  the  related  fields.  Holders  of  EU 
qualifications, although bound by mutual recognition rules, are also required to pass the legal 
knowledge test (they do not have to take the professional knowledge test). 

Other requirements 

The amendments to the Law on the Chamber of Architects have introduced a requirement for 
all attested architects to be members of the Chamber. Previously, membership was voluntary 
for  attested  professionals.  According  to  the  Lithuanian  authorities,  only  10%  of  attested 
architects  were  voluntary  chamber  members,  which  made  the  self-governance  of  architects 
inefficient. For example, it was not possible to ensure continuous professional development 
and  compliance  with  the  norms  of  professional  ethics,  and  it  was  not  possible  to  handle 
complaints,  monitor  activity,  and  otherwise  ‘safeguard  the  public  interest  in  the  area  of 
architecture’. The Lithuanian authorities took the view that self-governance would be a more 
efficient, flexible and professional means of supervision. Furthermore, the proportionality of 
this measure would be ensured by allowing the members of the association to determine their 
membership  conditions,  such  as  membership  fees,  principles  of  professional  activity,  and 
appointment of governing bodies. 

The  Law  on  architecture  has  introduced  a  general  continuous  professional  development 
(CPD) obligation for non-attested architects (previously only attested architects were subject 
to mandatory CPD rules). However, the Law does not set out any concrete requirements as to 
the number or frequency of CPD hours for non-attested architects.  

Attested architects  and civil  engineers remain subject  to  mandatory CPD every 5  years and 
need to attend at least 20 hours of lectures, in accordance with training programmes approved 
by higher education institutions, associations, unions or educational establishments. The Law 
does not cover payment for CPD courses (institutions decide on this themselves). 

136 

 
 
Based  on  the  Law  on  construction,  civil  liability  insurance  remains  required  only  in  a  few 
instances  specified  in  the  Law,  specifically  for  designers  of  construction  works,  technical 
supervisors of construction, contractors, or persons contracted to provide expert opinions on 
the  design  of  construction  works.  Compliance  with  this  insurance  requirement  is  verified 
when construction permits are issued or upon completion of construction works, as relevant, 
depending on the activity concerned. The municipality in charge of issuing building permits 
typically  checks  compliance  with  this  requirement  for  designing  activities,  while  the 
Construction  Completion  Commission  verifies  if  other  participants  in  the  construction 
process have the required insurance. Insurance is not mandatory for simple constructions and 
repairs, and in cases of ‘self-dependent/own’ constructions. 

In addition, the decision of the Chamber of Architects provides for mandatory application of 
the  European  Code  of  Ethics  for  Providers  of  Architectural  Services,  which  recommends 
mandatory civil liability insurance for architects and certain provisions on minimum prices. 
In  the  view  of  the  Lithuanian  authorities,  the  recommendations  on  insurance  and  prices 
remain not binding and may apply if they do not contradict the Law on architecture. 

Accountants/tax advisers 

The profession of accountant/tax adviser remains unregulated in Lithuania.  

The  current  draft  amending  the  Law  on  accounting  envisages  some  future  reforms,  namely 
lifting a prohibition on company managers from serving at the same time as an accountant in 
the  same  company  (as  of  1 January 2022),  and  withdrawing  the  compulsory  insurance 
requirement for an entity providing accounting services. 

Lawyers 

In 2017, the Commission made the following recommendations for the profession of lawyer: 

  clarify the scope of the reserved activities so as to facilitate the provision of legal 
consultancy services by lawyers or other service providers, in particular for online 
services; 

  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality 
of these restrictions in relation to core principles, such as the independence of the 
profession, and to the corresponding supervisory arrangements.  

In  Lithuania,  the  key  requirements  governing  access  to  and  pursuit  of  the  profession  of 
lawyer  remained  largely  intact  in  all  of  the  above-mentioned  areas  underlined  in  2017 
recommendations. 

The exclusive reserved activities of advokatas remain the same. These are as follows:  

i. 

ii. 

iii. 

only  an  attorney  (advokatas)  or  in  certain  cases  an  assistant  attorney  can  act  as  a 
defence counsel in criminal courts (other participants may be represented by a person 
holding a law degree, subject to the permission of the judge);  
generally  advokatas/assistant  attorneys  act  as  legal  representatives  in  civil  cases 
(exceptions are made for certain instances where a person holding a law degree may 
represent close relatives, a spouse or employer);  
appeals in cassation in civil matters have to be signed by an advokatas;  

137 

 
 
 
 
iv. 

certain civil cases require the participation of an advokatas (i.e. cases concerning the 
investigation of activities of a legal person, cases concerning the forced sale of shares, 
and the compulsory hospitalisation of a person).  

Other activities (such as providing legal advice, drafting of documents and representation on 
legal matters, except court representation) are not reserved.  

In addition, an advokatas is allowed to provide some specific regulated activities (acting as 
bankruptcy administrator, restructuring administrator or patent agent) after having complied 
with the specific requirements set out in the relevant laws. This means that an advokatas does 
not have automatic access to these activities. 

As  previously,  there  are  only  three  permitted  legal  forms  for  legal  practice:  (i)  individual 
activity; (ii) partnership without establishing a legal entity; (iii) establishment of an attorney’s 
partnership  as  a  legal  person.  The  partners  in  the  latter  form  of  enterprise  enjoy  unlimited 
liability  only  with  respect  to  obligations  not  related  to  provision  of  the  legal  services  of 
advokatas.  Membership  and  voting  rights  in  attorneys’  partnerships  remain  exclusively 
reserved  for  advokatas.  Joint  practices  of  advocates  and  other  professionals  are  still  not 
allowed. Practising attorneys cannot participate in criminal intelligence/operational activities 
or be employed or hold any other paid position except: (i) activities allowed by the Law on 
the  Bar  (e.g.  bankruptcy  administrator,  lobbyist,  liquidator,  curator,  will  executor,  trustee, 
arbitrator,  patent  agent);  (ii)  research,  teaching  or  creative  activities;  and  (iii)  work  in  the 
Lithuanian Bar Association. 

Nevertheless, the profession of lawyer (advokatas) has undergone limited regulatory changes 
since the 2017 recommendations. Amendments to the Law on the Bar that entered into force 
on  1 January  2018  introduced  more  stringent  requirements  for  conduct  and  professional 
ethics. For instance, the criteria of good repute was supplemented by a requirement to comply 
with the rules of conduct set out in the Lithuanian Attorney Code of Ethics. Similarly, access 
was prohibited for professionals convicted of an intentional crime but released from criminal 
liability within the last 2 years from the date a court judgment entered into force. 

Most other requirements remain unchanged, with some reduction of requirements as regards 
the  entry  to  the  profession  for  judges,  prosecutors,  former  attorneys  and  persons  holding  a 
PhD in law. 

There  remains  a  two-step  procedure  before  an  attorney  can  exercise  a  profession  under  the 
Lithuanian  title  of  advokatas.  First,  candidates  must  be  recognised  as  an  advokatas  and 
awarded this title. This step consists of a check of the candidate’s qualifications, reputation, 
compliance  with  the  language  requirements,  exam  performance  and  health.  Secondly, 
candidates must obtain a licence to practice as an advokatas. This step involves a check of the 
candidate’s compliance with the legal form requirements, indemnity insurance, and the taking 
of a solemn declaration/oath. 

Similarly,  the  education  requirements  remained  unchanged.  The  required  qualifications  to 
become an advokatas are university-level education (bachelor and master’s degree in law, or 
law degree of 5 years), followed by 5 years of professional experience in the field of law or 2 
years as an  assistant attorney. However, the access  requirements for other legal  professions 
were somewhat  reduced:  5  years as  a judge (instead of the previous 7-year requirement), 7 
years as a public prosecutor (instead of the previous 10-year requirement) or a PhD in Law. 
Acceptance  to  the  Bar  is  subject  to  passing  the  Bar  entrance  exam  or  the  exam  on  the 
organisation  of  advocate  activities  (for  alternative  pathways  only).  The  latter  type  of 
examination does not cover all legal fields, but rather covers subjects particular to activities 
of the practice of advokatas, such as professional ethics, work organisation, etc. 

138 

 
 
The  profession  of  advokatas  remains  subject  to  mandatory  continuous  professional 
development  requirements  of  4  or  8  continuous  professional  development  points  per  year, 
depending  on  the  professional  experience  acquired.  The  points  are  attributed  depending  on 
the type of training undertaken, e.g. 2 points for  training of more than 4 academic hours, 2 
points for a presentation in a training session, etc. Costs are fixed only for training organised 
by  the  Bar  Association  (e.g.  not  less  than  EUR 20  for  a  training  course  of  more  than  6 
academic hours). 

An  advokatas  must  be  insured  for  damages  to  clients  in  excess  of  EUR 290.  A  mutual 
recognition  clause  to  assess  the  equivalence  of  insurance  from  other  Member  States  is  in 
place.  The  sum  of  insurance  and  the  insurance  period  are  evaluated  by  the  Lithuanian  Bar 
Association.  There  is  a  mutual  recognition  clause  for  insurance  obtained  in  other  Member 
States by foreign lawyers (additional insurance can only be required if it is different in terms 
of conditions and cover). 

Advertising of the activities of advokatas is permitted if such advertising complies with the 
principles of the activities of advokatas, as laid down in the rules set by the Lithuanian Bar 
Association  in  coordination  with  the  Ministry  of  Justice.  The  rules  on  advertising  are  not 
limited to certain services, but rather set general conditions for the use/display of ‘attorney’s 
data’. This includes any written, oral, visual or other form of information about the attorney 
or the law firm, including (but not limited to) the attorney’s name, firm name, logo, symbols 
and/or other information provided by the attorney or law firm. 

The  law  does  not  set  any  tariff  requirements,  except  recommendations  concerning  the 
maximum  amount  of  fees  to  be  awarded  (from  the  losing  party)  in  civil  cases  for  the 
assistance provided by an attorney (or assistant attorney). 

Patent agents  

In 2017, the Commission made the following recommendations for the profession of a patent 
agent: 

 

re-assess the condition of prior professional experience as a requirement to access the 
profession of patent/trademark agent. 

Since  the  2017  recommendations,  Lithuania  has  revised  the  qualification  requirements  for 
patent  trustees  (patent  attorneys)  (patentinis  patiketinis)  and  reduced  a  prior  professional 
experience requirement. 

The regulation of patent trustee (patent attorneys) was reformed in June 2017 by a new Law 
on  patent  attorneys.  The  new  law  brought  in  qualification  requirements,  which  were  lower 
than in the regulation previously in place. Acceptable university degrees were more broadly 
defined and now include any bachelor’s or master’s degree in natural sciences, biomedicine, 
technology or social sciences fields (the acceptable fields were previously technical, natural 
sciences,  mathematics,  computer  science  and  law)  and  at  least  2  years  of  professional 
experience in intellectual property protection (previously 5 years of experience was required).  

A  requirement  to  pass  a  qualification  exam  remains  in  place.  The  exam  tests  a  person’s 
knowledge of intellectual property, civil law and civil procedure law, as well as knowledge of 
professional  ethics.  The  examination  also  tests  the  ability  to  apply  the  practical  knowledge 
gained  in  the  preparation  of  patents,  trademarks,  designs  and  other  industrial  property 
protection procedures.  

139 

 
 
 
After the exam, a patent trustee (patent attorney) undergoes an authorisation procedure to be 
entered into the Register of Patent Attorneys. At this stage, in addition to qualifications, the 
good repute of the patent trustee (patent attorney) is verified before entry into the Register. 

However,  the  new  law  introduced  a  fully-fledged  regulation  of  the  profession  of  patent 
trustee (patent attorneys) in Lithuania. Before 2017 reform, the qualification requirements for 
patent trustees (patent attorneys) were regulated through a secondary legal act (Government 
Order No 362 of 1992), while the specific roles of patent trustees (patent attorneys) were set 
out  in  other  relevant  laws  (the  laws  on  patents,  trademarks,  design,  etc.).  The  idea  of 
introducing the Law on patent attorneys dates from before 201492 and appears to be driven by 
a need to more clearly define the scope of professional activities, ensure fair competition, a 
high  quality  of  service,  the  development  of  the  profession  and  a  high  level  of  intellectual 
property protection. Despite the declared public interest objectives, to date Lithuania did not 
provide  to  the  Commission  any  proportionality  assessment  on  introducing  requirements  for 
patent trustees (patent attorneys). 

Based  on  new  rules,  access  to  professions  is  no  longer  limited  to  Lithuanian  and  EU/EEA 
citizens,  but  is  also  possible  for  third-country  nationals.  However,  access  for  people  who 
qualified  as  a  patent  attorney  in  another  EU/EEA  Member  State  have  become  less  easy. 
Under the previous regulatory framework, patent agents (patent attorneys) qualified in other 
Member States  were allowed to  pursue their activities in  Lithuania without  any recognition 
procedures (subject to prior registration in the Register of Patent Attorneys). Under the new 
rules, such professionals have to undergo general mutual recognition procedures as laid down 
in the Directive on the recognition of regulated professions. 

The  profession  remains  regulated  by  way  of  a  reserve  of  activities.  The  new  law  defines 
patent trustee (patent attorneys) as an ‘independent adviser and representative of the client in 
the field of industrial property protection’. Unless otherwise provided by law, patent trustees 
(patent attorneys) also have a right to provide services in other areas of intellectual property 
protection. The new law provides clarity about the exact scope of activities of patent trustees 
(patent  attorneys).  Their  services  consist  of  providing  consultations  and  advice,  preparing 
documents  (documents  for  registration  of  patents,  trademarks,  designs  and  other  objects  of 
industrial  property)  and  representing  clients  (natural  or  legal  persons).  In  particular,  patent 
trustees  (patent  attorneys)  represent  clients  at  the  State  Patent  Bureau  in  order  to  obtain 
documents  for  the  protection  inventions,  trademarks,  designs  and  other  industrial  property 
objects. They also represent the interests of clients in the following matters: 

- 

concluding  and  registering  the  licensing  and  transfer  of  rights  to  industrial  property 
objects and other agreements;  

-  protection of industrial property when importing and exporting goods; 
- 

in court (together with advocates, advocate assistants, and other experts as appropriate; 
patent agents cannot represent clients in courts alone); and 
in international industrial property protection institutions.  

- 

Furthermore,  patent  trustees  (patent  attorneys)  can:  (i)  request  the  documents  or  copies 
thereof required for the provision of their services; (ii) collect and submit evidence; and (iii) 
approve  copies  of  documents  submitted  to  the  State  Patent  Bureau,  to  a  court  or  to  other 
institutions or bodies. 

92 The draft conception of the law on patent trustees of the Republic of Lithuania (2014). 

140 

 
 
                                                           
According to the Law on the Bar and the Law on patent attorneys, advocates are also entitled 
to  provide  the  services  of  patent  agents  (patent  attorneys)  if  they  fulfil  the  indicated 
requirements. 

The  new  law  created  a  professional  chamber  for  patent  trustees  (the  Institute  of  Patent 
Attorneys). Membership of the newly established chamber is mandatory and has the typical 
membership obligations, such as payment of membership fees, supervision by the Chamber, 
etc.).  However,  the  membership  conditions  and  fees  are  not  significant  (EUR 30  per  year). 
According to the law, patent trustees are required to continuously improve their professional 
qualifications  in  accordance  with  the  procedure  established  by  the  Chamber  and  to  report 
every 5 years on how they have improved their professional qualifications. However, to date 
no such procedure has been established. 

The new law has also introduced a requirement for mandatory professional civil liability for 
damage  caused  in  excess  of  EUR 200.  Where  the  patent  attorney  is  acting  under  an 
employment  contract,  and  his  employer  does  not  provide  industrial  property  protection 
services to third parties, professional liability insurance is not mandatory for patent attorneys. 
The  amount  of  professional  indemnity  insurance  cover  is  a  minimum  of  EUR  20 000  per 
insured event. 

Real estate agents 

The profession of real estate agent remains unregulated in Lithuania.  

There were no other (non-regulatory) barriers identified. 

Tourist guides 

In 2017, the Commission made the following recommendations for the profession of tourist 
guide: 

  consider the justification and proportionality of regulation of the profession. 

The  regulation  of  tourist  guides  was  reformed  in  2018  through  amendments  to  the  Law  on 
tourism. Despite the recommendations, in Lithuania the requirements governing access to the 
profession  of  tourist  guide  became  more  stringent,  in  particular  as  regards  the  scope  of 
reserved activities. At the same time, several requirements were reduced.  

The  profession  of  tourist  guide  remains  regulated  by  way  of  reserved  activities  and  title 
protection93. However, the scope of activities reserved for the profession has become broader. 
In  November  2016,  the  reserved  activities  focused  on  listed  tourist  objectives,  where  only 
official  travel  guides  were  permitted  to  provide  excursions  (the  list  included  various 
museums, national parks and historical towns)94. According to the Lithuanian authorities, the 

93 Although there is no express penalty in the law for the use of the title ‘guide’, there is a general rule in the 
Administrative Code prohibiting unlicensed/illegal activities when a licence is required in order for a person to 
engage in a particular activity. 
94 Prior to 2018, in accordance with the law, the list of museums, sites and places of natural and cultural heritage 
(where  excursions  are  only  available  with  a  certified  guide)  was  approved  by  the  State  Tourism  Department 
under the Ministry of the Economy. 

141 

 
 
 
 
                                                           
requirement to list tourist objectives was impractical as it triggered discussions as to whether 
a specific objective would  be of high importance and whether the information  would be of 
sufficiently high quality to be provided by a certified guide and be included in the list. As it 
was assumed that nearly all information concerning potential tourist objectives (sights) would 
qualify to be included in that list, the latter was found to be unnecessary/superfluous. The list 
was therefore repealed in 2018. 

Other types of excursion were not previously reserved to licensed tourist guides. Under the 
revised law, only people holding a tourist guide licence may provide guide services during an 
excursion  (i.e.  provide  specific  information  on  museums,  art  galleries,  natural,  cultural  and 
scientific  exhibitions  or  other  objects  or  sites  visited  during  excursions).  Excursions  are 
defined  as  visits  to  sites  or  places  for  less  than  a  day  and  following  a  set  route,  with  the 
participation  of  a  guide.  Tour  leaders  (unregulated  in  terms  of  the  qualifications  required) 
exercise  a  neighbouring  activity  and  can  accompany  tourists  during  tours  in  Lithuania  or 
abroad  and  give  tourists  information  about  a  tour.  Tour  leaders  cannot  provide  specific 
information  on  museums,  art  galleries,  natural,  cultural,  scientific,  exhibitions  or  other 
objectives or sites visited. 

The qualification requirements have been slightly reformed and made less stringent. 

Education  requirements  are  comparable  to  the  situation  reported  in  2017.  They  consist  of 
completed  tertiary  education  and  a  special  training  course  for  guides  totalling  no  less  than 
250  academic  hours.  The  course  deals  with  how  to  prepare  and  lead  excursions,  guide 
commentaries,  professional  ethics,  communication,  psychology,  Lithuanian  culture,  history 
and  geography,  and  the  legal  rules  governing  the  activities  of  tourist  guides).  Prospective 
tourist guides must also complete the guide training course and take a practical examination 
on how to lead excursions. 

Another positive aspect of the reform is that there is no longer any mention of various tourist 
guide  categories  (second,  first,  or  highest).  These  categories  were  previously  based  on 
professional experience, ability to work in different languages, and the number of tour routes. 

142 

 
 
 
 
   LUXEMBOURG   
_______________________ 

I. Overview 

By 1 January 2021, Luxembourg had submitted information about 250 regulated professions. 
This  is  a  sharp  increase  compared  with  previously  submitted  figures.  Of  those  professions, 
9.7%  concern  business  services,  14.4%  the  construction  sector  and  1.3%  the  real  estate 
sector.  
According to an EU wide survey95, 21% of Luxembourg’s labour force can be considered to 
be working in regulated professions. This is equal to the EU average (21%). 

Luxembourg  is  regularly  updating  the  database  on  regulated  professions.  This  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information about the regulation of professions in a given Member State. 

In  its  national  action  plan  from  2016,  Luxembourg  only  referred  to  the  12  professions 
discussed  during  the  mutual  evaluation  meetings  for  which  there  are  no  plans  to  adapt 
existing  regulations.  Furthermore,  Luxembourg  announced  some  measures  to  simplify  the 
recognition of professional qualifications, in particular for access to the teaching profession. 
It also referred to the planned adoption of measures to ease administrative burden for small 
and medium-sized businesses and to the preparation of a programme to simplify and improve 
the regulation, although no specific deadlines have been given.  

Although no progress has been made so far on the teachers’ reform, work on administrative 
simplification has been ongoing since 2016.  Adopted by the Government Council in March 
2016,  the  Einfach  Lëtzebuerg  programme  aims  to:  i)  actively  involve  the  public  in  the 
discussion  process;  ii)  reduce  administrative  constraints;  iii) remove  unnecessary  regulatory 
burden; and iv) simplify and improve the design and quality of legislation and processes. To 
achieve  these  objectives,  the  programme  is  structured  around  the  following  aspects:  i)  a 
selective  and  strategic  review  of  existing  legislation;  ii)  pragmatic  and  efficient  quality 
control; iii) more transparency and consultation; and iv) strategic and intelligent digitisation 
of procedures. 

Since 2016, the Commission has been addressing annual country-specific recommendations 
to  Luxembourg  in  the  framework  of  the  European  Semester  in  the  area  of  professional 
services,  in  particular,  on  removing  regulatory  barriers  to  competition,  investment  and 
innovation in the business services sector.  

II. Situation on the analysed professions 

The  conditions  of  access  to  and  exercise  of  regulated  professions  are  set  by  the  State.  One 
particularity  of  the  Luxembourg  higher  education  system  is  that  a  number  of  professional 
training  courses  giving  access  to  regulated  professions  are  not  available  within  the  country 
itself (e.g. for architects). 

Regulatory  restrictiveness  in  Luxembourg  is  higher  than  the  EU  average  for  all  of  the 
professions analysed, except for patent agents, where the opposite is true, and tourist guides, 

95 Koumenta M. and Pagliero M, (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation 
in the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

143 

 
 
 
                                                           
who  are  not  regulated.  Among  the  professions  analysed,  restrictiveness  is  the  highest  for 
lawyers.  

Chart 1: Regulatory restrictiveness, Luxembourg, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In  2017,  the  Commission  made  the  following  recommendation  for  the  architectural 
profession: 

 

reconsider the wide scope of reserved activities. 

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed this recommendation.  

Both  professions  benefit  from  reserved  activities  and  title  protection.  The  Luxembourg 
authorities  justify  the  regulation,  as  the  quality  and  safety  of  constructions  need  to  be 
guaranteed. 

Only  architects  may  establish  architectural  projects.  Anyone  wishing  to  undertake  work 
subject  to  building  permits  or  plans,  or  work  in  urban  design  and  planning  must  have  an 
architect draw up  an  architectural  project.  This  concerns namely residential,  administrative, 
education, research and healthcare buildings and any other current construction that does not 
have  any  specific  technical  issues.  The  architect's  scope  of  activity  includes  that  of  a 
landscape architect and an interior designer and is thus particularly wide.   

Concerning civil engineers, anyone wishing to undertake work subject to a building permit or 
urban  design  or  landscaping  plans  must  have  an  engineer  draw  up  a  technical  project.  The 
law  does  not  define  ‘civil  engineering’  as  a  profession,  but  it  defines  the  work  of  a 
‘consulting  engineer’, within which it makes  a distinction between  ‘construction consulting 
engineers’  and  ‘other  engineers’.  The  activities  reserved  for  ‘construction  consulting 
engineers’ consist of designing a technical, urban design or landscaping project, drawing up 

144 

 
 
 
 
 
the  associated  plans  and  coordinating  the  various  activities  needed  to  complete  the  project. 
This  applies  in  particular  to  projects  on  ‘roads,  railways,  bridges,  tunnels,  barrages,  dams, 
supporting  structures,  reservoirs,  water  supply,  removal  and  treatment  works,  river 
management and energy and telecommunications projects’. 

Architects  and  civil  engineers  (‘construction  consulting  engineer’)  share  some  activities: 
i) architectural design and planning; ii) feasibility studies; iii) construction cost management; 
iv) monitoring  of  construction;  v)  project  execution,  including  supervision  of  other  related 
professionals/inspection of how the project is being executed; vi) examination of design and 
related documentation for work in industrial establishments such as factories, power stations, 
halls and agricultural buildings, as well as town and country planning work; and vii) delivery 
of energy performance certificates.   

For  both  professions,  a  master’s  degree  of  5  years  in  the  relevant  discipline  is  required, 
followed  by  a  professional  traineeship  of  2  years  with  respectively  an  architect  or  a  civil 
engineer. 

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes for architects or engineers concerning access to specific professional  activities that 
would be subject to additional qualification requirements96. 

The  Association  of  Architects  and  Consulting  Engineers  organises  the  professions. 
Membership  in  a  professional  body  is  mandatory  for  both  professions,  as  is  professional 
indemnity insurance.  

In architectural  and engineering  companies, members of those professions need to  hold  the 
majority of the shares and voting  rights.  In  addition,  joint  exercise can only occur between 
the different kinds of architects and engineers. 

There is no restriction on tariffs, but architects and engineers must receive remuneration that 
is fair and matches the importance of the completed project and enables them to exercise their 
profession with dignity. 

Architects and engineers can publicise their activities, but with restraint, refraining from any 
flashy publicity. 

Accountants/tax advisers 

In 2017, the Commission made the following recommendation for accountants/tax advisers: 

  all Member States which regulate professions in this sector should consider reserving 
simple  tasks  such  as  payroll  activities  or  preparation  of  tax  declarations  for  highly 
qualified professionals. 

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed this recommendation. 

Two  professions  are  regulated  in  Luxembourg:  chartered  accountancy  (Expert  comptable) 
and  accountancy  (comptable).  Companies  with  a  balance  sheet  of  over  EUR  2.3  million  or 
turnover of EUR 4.6 million or higher, can only hire chartered accountants to work on their 

96 e.g.,  where  in  order  to  pursue  specific/specialised  activities,  additional  education  or  experience  or  an  exam  would  be 
required.  This  may  concern  activities  such  as  construction  supervision,  energy  certification,  energy  audits,  expertise 
activities, and activities related to special buildings (such as nuclear power plants and historical heritage sites). 

145 

 
 
 
 
 
 
                                                           
accounts.    Both  professions  benefit  from  reserved  activities  but  only  the  title  of  chartered 
accountant  is  protected.  The  reserved  activities  of  accountants  are  shared  with  chartered 
accountants.  Payroll  services,  and  representation  and  assistance  before  administrative 
authorities (tax authorities) are reserved exclusively for chartered accountants. 

Chartered  accountants  organise,  assess  and  adjust  all  kinds  of  accounts,  establish  balance 
sheets and analyse the position and operation of companies and organisations in their various 
economic and financial aspects. 

Accountants provide, within the limits imposed by law on the public accounting profession, 
accounting  and  advisory  services  to  third  parties.  They  ensure  the  opening,  keeping, 
centralising  and  closing  of  accounting  records  necessary  for  preparing  accounts  and 
determining company results, and they draft the financial statements in the form required by 
the relevant legal provisions. 

To become accountant, a general or technical secondary education is required. A bachelor’s 
degree in  economics, financial studies,  management,  business  law, or an  equivalent  field  is 
required to qualify as a chartered accountant. The academic training must be completed by a 
professional traineeship of 3 years, with one of the years being supervised by an authorised 
chartered  accountant.  At  the  end  of  the  traineeship,  there  is  a  final  examination  on  certain 
parts of Luxembourg’s legislation for accountants and chartered accountants. 

Membership of a professional body is mandatory for chartered accountants. 

Chartered  accountants  must  hold  the  majority  of  shares  and  voting  rights  in  a  professional 
company. The majority of directors must be chartered accountants. 

There  are  certain  restrictions  on  joint  exercises  with  other  professions  to  avoid  conflicts  of 
interest. The chartered accountancy profession is incompatible with any activity that has an 
impact on professional independence.  

No such restrictions have been identified for accountants. 

Both professions have to adhere to certain ethics and standards. 

Lawyers 

In  2017,  the  Commission  made  the  following  recommendations  to  all  Member  States  that 
regulate lawyers:   

  clarify  the  scope  of  reserved  activities  so  as  to  facilitate  the  provision  of  legal 
consultancy  services  by  lawyers  or  other  service  providers,  in  particular  for  online 
services. 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 
profession  and 
the  corresponding  supervisory  arrangements.  In  addition, 
consideration should be provided to the cumulative effect of such requirements to the 
extent that their effects might be accentuated in case of extensive reserves of activities 
(e.g. where legal advice is also part of the reserved activities). 

to 

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed these recommendations.  

146 

 
 
 
Lawyers benefit  from  reserved  activities and a protected title. Only lawyers can i) assist  or 
represent  parties  and  plead  before  the  courts  of  any  kind;  ii)  receive  documents  and  titles 
from parties in order to represent them before the judges, and iii) sign the acts necessary for 
the regularity of the process and prepare the case for judgment. An individual cannot directly 
or through an intermediary give, on a regular basis and against remuneration, legal advice or 
write  private  deeds  on  behalf  of  a  third  party,  if  they  are  not  an  authorised  lawyer.  Other 
activities such as incorporating companies or certifying documents can also be carried out by 
notaries. 

To become a lawyer, an individual is required to hold a diploma confirming the completion 
of  legal  studies  as  well  as  6  months  of  theoretical  courses  on  Luxembourgish  law.  This 
academic training must then be supplemented by a two-year professional traineeship attested 
by an examination at the end. 

Membership  of  the  Bar  is  compulsory.  The  Bar  also  organises  continuous  professional 
development. 

This  profession  can  be  exercised  through  any  legal  form,  including  a  limited  liability 
company.  However,  only  lawyers  can  hold  shares.  The  exercise  of  this  profession  is 
incompatible with salaried employment, notarial or bailiff functions, as well as with chartered 
accountancy  and  accountancy  professions,  trade  or  craft  professions,  or  any  activity  that 
undermines the legal profession’s independence. 

Professional indemnity insurance is mandatory.  

Lawyers  are  free  to  set  their  own  fees  as  long  as  they  are  not  excessive.  In  particular,  in 
setting  fees,  lawyers  should  take  into  account  the  various  aspects  of  the  case,  such  as  its 
importance, how difficult is it, the result obtained and the client's financial situation. In cases 
where  these  fees  exceed  reasonable  standards,  the  Order  Council  reduces  them.  Personal 
advertising is authorised as long as it complies with the law, and all regulations and ethical 
rules that apply to the legal profession. Advertising must be limited to objective elements i.e. 
those that can be assessed and verified. Lawyers are prohibited from identifying clients and 
mentioning their prices in adverts. 

Patent agents 

In  2017,  the  Commission  did  not  make  any  specific  recommendation  to  Luxembourg  on 
patent  agents.  Since  then,  the  Commission  has  not  been  aware  of  any  reform  or  other 
initiative concerning the regulation of this profession. 

Patent  agents  (conseil  en  propriété  industrielle)  benefit  from  reserved  activities  and  a 
protected title.  

They  have  reserved  activities  shared  with  lawyers  for  guiding,  assisting  and  representing 
constituents  in  the  field  of  industrial  property,  in  particular  in  obtaining,  maintaining, 
defending  and  contesting  private  rights  consisting  of  patents,  trademarks  and  designs. 
However, representation in court is reserved for lawyers. 

A master’s degree in legal, scientific or technical studies or an equivalent field is required to 
work  in  the  profession.  This  academic  training  must  be  complemented  by  a  professional 
traineeship  of  3  years  with  a  patent  agent.  Although  the  law  requires  traineeships  to  be 
followed by a national examination on Luxembourgish legislation relating to patents and the 
2005 Benelux Convention on Intellectual Property (Trademarks and Designs), due to the lack 

147 

 
 
 
 
 
of implementing legislation, such an exam has neither been required in practice nor organised 
since 2011. 

Joint exercise of activities does not appear to be prohibited.  

There is an obligation to register with the Office of Intellectual Property. 

Real estate agents 

In 2017, the Commission gave the following recommendation on real estate agents: 

  consider the possibility of opening up the activities exclusively reserved for real estate 

agents to other professionals.  

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed this recommendation. 

Real  estate  agents  are  regulated  by  way  of  reserved  activities  and  title  protection.  All 
activities are shared with other professions: i) the activities shared with real estate developers 
–  establishing  contacts  and  facilitating  negotiations  with  tenants  and  owners,  arranging  the 
sale, purchase, rental and lease of real property; ii) activities shared with property managers 
and  notaries  –  arranging  the  signing  of  lease  agreements  and  transfer  of  property  rights, 
drawing  up  leasing  and  sale  agreements  and  estimating  costs;  iii)  activities  shared  with 
property  managers  –  obtaining  information  about  properties  to  be  sold  or  leased,  their 
owners’  circumstances  and  the  needs  of  prospective  buyers  or  tenants;  iv) activities  shared 
with real estate developers and property managers – obtaining information about properties to 
be  sold  or  leased,  their  owners’    circumstances  and  the  needs  of  prospective  buyers  or 
tenants. 

To  become  a  real  estate  agent,  an  individual  is  required  to  have  either  a  qualification, 
consisting of 3 years of vocational secondary education including practical training of at least 
12 weeks, or 3 years of professional experience. This initial training must include around 50 
hours  of  studying  Luxembourg’s  legislation  concerning  real  estate,  attested  by  an 
examination at the end.  

In  a  similar  way,  Luxembourg  regulates  access  to  the  activities  of  property  managers  and 
management of common properties. 

Professional  indemnity insurance is mandatory.  There are also  general  conditions  regarding 
ethics and standards. 

Tourist guides 

This profession remains unregulated in Luxembourg. 

148 

 
 
  
 
 
 
 
   MALTA   
_______________________ 

I. 

Overview 

By  1  February  2021,  Malta  had  submitted  information  about  132  regulated  professions,  a 
very slight reduction compared to 2016. Of those professions, 9.8% concern business services 
and 1.5% the construction sector. 

According  to  an    EU-wide  survey97,  17%  of  Malta’s  labour  force  can  be  considered  to  be 
working in regulated professions. This is lower than the EU average (21%). 

Malta  is  now  regularly  updating  the  database  on  regulated  professions.  This  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information about the regulation of professions in a given Member State. The information on 
regulated  professions  in  the  database  has  improved  since  2016,  but  there  is  still  a  sizable 
amount of information to be added or corrected.   

Malta has not yet submitted its national action plan on reform needs regarding its regulatory 
framework for regulated professions. 

A more general  assessment of Malta’s legal framework has pointed out that it does not allow 
professionals to conduct their business in any other legal form than that of a civil partnership. 
This  is  the  case  for  architects,  tourist  guides,  lawyers  and  real  estate  agents.  As  a  result, 
regulated professionals are prevented from forming companies that include non-professional 
shareholders. 

Following  a  2016  White  Paper,  in  2020  Malta  adopted  a  new  regulation  setting  a  legal 
framework  for  the  real  estate  agent  profession.  This  new  regulation  imposes  a  licensing 
requirement  for  professionals  seeking  to  provide  real  estate  services,  introduces  training 
requirements and provides for a code of conduct to be adopted. This regulation also provides 
for a transition period, for real estates agents exercising the profession prior to the law being 
adopted, to request and get a licence by end of 2021. 

II. 

Situation on the analysed professions  

The  level  of  restrictiveness  in  Malta  is  higher  than  the  EU  average  for  all  the  professions 
analysed, except for lawyers, for which it is lower, and patent agents, which is not regulated. 
Among  the  professions  analysed,  restrictiveness  is  the  highest  for  architects  and  civil 
engineers. 

97 Koumenta M. and Pagliero M, (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

149 

 
 
 
 
  
                                                           
Chart 1: Regulatory restrictiveness, Malta, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/civil engineers  

In  2017,  the  Commission  made  the  following  recommendation  for  architecture  and  civil 
engineering professions: 

 

review  the  requirement  that  100%  of  a  company’s  shares  need  to  be  held  by 
professionals. 

The Commission made a further recommendation regarding civil engineers in Malta: 

 

the country should clarify which activities are reserved for ‘Periti’. 

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed these recommendations. 

Both  professions  are covered by the same law on  ‘Periti’ and benefit  from  a protected title 
and  reserved  activities  such  as  aspects  of  technical  control  and  valuation  of  buildings  and 
land. Based on the limited information on these professions in the database and considering 
that  Malta  has  not  supplied  further  information,  the  Commission  understands  that  the 
activities reserved for architects are: i) preparation, submission, and the signing of technical 
control  and  compliance,  permit-related  documentation  or  certification  of  a  project  and  ii) 
observing building legislation, standards of performance, quality, cost and safety. Moreover, 
without  a  clear  distinction  between  the  architecture  and  engineering  professions,  the 
Commission understands that  both architects and engineers share and carry out the following 
activities:  intervention  on  heritage  buildings,  valuation  of  immoveable  properties,  fair  rents 
and agricultural leases.  

There  is  a  six-year  qualification  requirement  composed  of  4  years  of  study  and  a  two-year 
professional traineeship or a five-year study programme followed by a state examination.  

There  is  no  mandatory  registration  obligation  with  the  professional  body  and  the  current 
Periti Act does not require continuous professional development although such an obligation 
is expected to be included in future amendments. 

150 

 
 
 
 
 
There are restrictions on the choice of legal  form  that architects  and engineers  can practise 
under. Both professions can only practise under the form of a civil partnership which entails 
unlimited  liability  for  the  professionals.  As  regards  shareholding,  voting  rights  and  joint 
exercise of the profession, civil partnerships can only be formed by Periti professionals and 
the  exclusive  object  of  the  partnership  should  be  to  practise  the  profession.  No  other 
shareholders are allowed.  

The  Periti  is  not  required  to  take  out  professional  indemnity  insurance  although  envisaged 
amendments  to  the  Periti  Act  are  expected  to  include  such  an  obligation.  Architects  and 
engineers are covered by the same legislation and can therefore practise the profession under 
a  common  civil  partnership.  However,  the  Maltese  law  does  not  provide  either  profession 
with the possibility to join a multidisciplinary structure with professionals of other areas, and 
prescribes  that  the  civil  partnership  should  be  entirely  owned  by  the  Periti  with  a  100% 
shareholding requirement. 

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes for architects or engineers concerning access to specific professional activities that 
would be subject to additional qualification requirements in Malta98. 

Accountants/tax advisers 

In 2017, the Commission made the following recommendation for accountants: 

  assess the proportionality of the shareholding requirements. 

The  Commission  also  addressed  the  following  recommendation  to  all  Member  States 
regulating professions in the sector: 

  consider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 

declarations for highly qualified professionals 

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed these recommendations. 

Accountants benefit from a protected title and reserved activities such as the drawing-up of 
financial  statements  and  issuing  of  independent  reports  on  share  valuations  or  valuation  of 
businesses.    

The required education is 5 years of study and a mandatory traineeship of 3 years without the 
need  to  pass  a  state  exam.  Registration  with  the  professional  body  is  voluntary  and  no 
restrictions exist on the use of corporate forms.  

Concerning  shareholding  and  voting  requirements,  more  than  50%  of  the  shares  of  an 
accountancy firm need to be held by licensed accountants. There are no restrictions on joint 
exercise  of  professions  or  professional  activities  as  long  as  the  provisions  on  conflicts  of 
interest found in the Code of Ethics are followed. 

All  holders  of  a  licence  to  practise  accountancy  must  spend  at  least  40  hours  per  calendar 
year  on  continuous  professional  development  activities  and  the  majority  of  the  voting 
rights/shares in an accountancy firm need to be held by licensed accountants.   

98 e.g.,  where  in  order  to  pursue  specific/specialised  activities,  additional  education  or  experience  or  an  exam 
would  be  required.  This  may  concern  activities  such  as  construction  supervision,  energy  certification,  energy 
audits,  expertise  activities,  and  activities  related  to  special  buildings  (such  as  nuclear  power  plants,  historical 
heritage sites). 

151 

 
 
 
                                                           
There is a mandatory professional indemnity insurance that needs to be taken out according 
to national professional indemnity rules.  

Lawyers 

In  2017,  the  Commission  made  the  following  recommendation  to  all  Member  States  that 
reserve the activity of legal advice to lawyers: 

  clarifiy the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services. 

The Commission also made the following recommendation to all Member States: 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 

multidiscplinary restrictions. 

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed these recommendations. 

In  this  chapter,  two  professions  are  considered:  ‘Advocate’  and  ‘Legal  Procurator’,  which 
have been notified by Malta as lawyers under the Lawyers’ Directives. Both professions have 
their titles protected and rely on reserved activities. Advocates and legal procurators share the 
activity  of  representing  clients  in  lower  courts,  while  legal  procurators  are  excluded  from 
representing  clients  before  the  Superior  courts.  In  addition,  advocates  share  the  activity  of 
representing clients before the tax courts with accountants. 

The qualification requirements for advocates consist of 6 years of study and 1 year of training 
at the office of a practising advocate with the Bar of Malta and at the superior courts. Legal 
procurators need to follow 3 years of study and 1 year of training at the office of a practising 
advocate. If an individual wants to work in either profession, they would need to pass a state 
examination (‘warrant  exam), which seems to be imposed on anyone wishing to practise in 
Malta under the Maltese professional title of lawyer, including EU qualified lawyers.  

Advocates can only engage in a professional partnership with other advocates and can only 
form  civil  partnerships.  Accordingly,  voting  rights  are  limited  to  lawyers  as  well.  The 
Commission  understands  that  legal  procurators  are  not  allowed  to  create  a  company  or 
partnership, or to practice as a self-employed. It seems they can only pursue their profession 
as an employee in the private and public sector.  

There are restrictions on the joint exercise of the profession of lawyer. In addition, there are 
incompatibility  rules  prohibiting  lawyers  to  exercise  other  professional  activities  that  could 
give rise to conflict of interests. 

There  is  no  obligation  for  those  in  either  profession  to  be  registered  with  the  professional 
body,  to  take  out  professional  indemnity  insurance  or  to  follow  continuous  professional 
development  activities.  The  Commission  understands  that  there  is  no  obligation  for 
professional insurance. 

Rules on advertising only apply to advocates, for which advertising is completely prohibited.  

Patent agents 

Patent agents remain unregulated in Malta. 

152 

 
 
 
 
 
Real estate agents 

In 2020, Malta adopted a new law regulating, for the first time, access to the real estate agent 
profession. The law currently does not  cover  all the aspects  of the profession  and creates a 
transitionary period running until the end of 2021 during which professionals should obtain 
their licence. 

So far, the profession is only regulated through reserved activities. However, due to the broad 
range of exclusively reserved activities, it seems no one except real  estate agents could use 
that title in practice. 

In addition, the new regulation requires those seeking to become real estate agents obtain a 
minimum educational degree in areas related to real estate. 

A licence can be obtained by registering with the professional Board. This licence is subject 
to renewal every 5 years. 

Due to its recent adoption, the new framework for real estates agents appears incomplete. For 
instance, continous professional development is said to be required for someone to get their 
licence renewed, but no details on the content of this professional development can be found. 

The  new  regulation  limits  the  legal  form  under  which  real  estate  agents  can  pursue  their 
profession  to  that  of  a  civil  partnership.  Therefore,    real  estate  agents  are  prevented  from 
setting up a company with non-professionals or any other professional that is not licensed as 
a real estate agent. 

Tourist guides 

In 2017, the Commission made the following recommendation for tourist guides:   

  consider introducing a more precise definition of the reserved activities in view of the 

very wide or undefined scope of reserved activities. 

The  Commission  also  addressed  the  following  recommendation  to  all  Member  States  that 
regulate tourist guides: 

  consider the justification and proportionality of regulating the profession. 

The Commission is not aware of any reform or other initiative which has taken into account 
or assessed these recommendations. 

Tourist  guides  benefit  from  a  protected  title  and  reserves  activities  for  ‘guiding  and 
interpreting the cultural and natural heritage of Malta’. 

The  education  is  composed  of  a  two-years  course  provided  by  the  Institute  of  Tourism 
Studies.  No  mandatory  traineeship,  state  examination  or  mandatory  registration  is  required 
for tourist guides. However, continuous professional development is required, otherwise the 
licence can be suspended or revoked. 

The general licence of tourist guide is applicable throughout the whole territory. However, a 
special schedule in the law set out that for a number of sites listed in the law, an additional 
specific  licence  is  required.  This  list  of  sites  covers  all  major  tourist  sites  in  Malta  and 
therefore reserves any tourist guide activity on those sites to tourist guides with the additional 
qualifications and who hold the specifc licence.  

153 

 
 
  
No restrictions exist on the use of corporate forms, holding of shares/voting rights, the joint 
exercise of professions/professional activities and there is no obligation to have professional 
indemnity insurance. 

154 

 
 
 
 
 
    THE NETHERLANDS    
_______________________ 

I. 

Overview 

By  2  March  2021,  the  Netherlands  had  submitted  information  about  185  regulated 
professions. This is an increase compared with previously submitted figures. It seems that the 
majority of these new entries are the result of the ongoing effort to complete the information 
in  the  database  on  regulated  professions,  including  for  those  professions  that  have  been 
regulated as required by EU law. Of those professions, 13.5% concern business services and 
3.2% the construction sector.  
According to an EU-wide survey99, 25% of the Dutch labour force can be considered to be 
working in regulated professions. This is higher than the EU average (21%). 

The  Netherlands  is  now  regularly  updating  the  database  on  regulated  professions.  This 
database  provides  citizens  and  administrative  authorities  from  other  Member  States  with 
valuable  information  about  the  regulation  of  professions  in  a  given  Member  State.  The 
information  on  regulated  professions  in  the  Netherlands  is  currently  still  incomplete  for  a 
number of professions. 

In  its  national  action  plan  from  2015,  the  Netherlands  announced  possible  changes  for  a 
limited  number  of  professions,  including  accountants,  lawyers  and  architects.  However,  no 
real reforms have taken place for these professions since 2016. 

II. 

Situation on the analysed professions  

Regulatory  restrictiveness  in  the  Netherlands  is  lower  than  the  EU  average  for  all  the 
professions analysed, except for accountants/tax advisers, and is highest for lawyers. 

Chart 1:  Regulatory restrictiveness, the Netherlands, 2021 

99 Koumenta M. and Pagliero M., (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

155 

 
 
 
 
 
 
 
 
                                                           
The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects 

In 2017, the Commission did not make any reform recommendations to the Netherlands on 
architects.  Since  then,  the  Commission  is  unaware  of  any  reforms  or  other  initiative 
concerning the regulation of this profession. 

Architects are regulated by means of title protection without reserving certain activities to the 
professional.  In  addition  to  the  generic  title  of  architect,  the  Netherlands  also  protects  the 
titles  of  garden  and  landscape  architect  (tuin-  en  landschapsarchitect),  town  planner 
(stedenbouwkundige) and interior design architect (interieurarchitect).  

There are five alternative pathways to obtain these titles. The most common route is to obtain 
a  five-year  master’s  degree  from  one  of  two  technical  universities,  plus  2  years  of 
professional  practical  experience.  Alternative  routes  are  as  follows:  (i)  obtaining  a  degree 
from one of the seven Academies of Architecture, where professional practical experience is 
integrated  in  the  programme;  (ii)  succeeding  in  a  special  exam  for  the  Architects  Register, 
which is  open to  applicants  with  at  least  7  years  of proven relevant  work experience in  the 
architectural  profession;  (iii)  receiving  a  special  distinction  certificate  for  exceptional 
performance, to be judged by an independent committee of professionals; (iv) a ‘cross-over’ 
procedure  for  registered  interior  architects,  landscape  architects  or  urban  planners  with  at 
least  7  years  of  proven  work  experience  in  the  field  of  architecture,  to  be  judged  by  an 
independent committee of professionals100. There is also the obligation of 16 hours per year 
of continuous professional development.  

A company can only use the title of ‘architect’ if at least 50% of the shares, 50% of the voting 
rights and at least 50% of the Board positions are held by registered architects carrying the 
title.  

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes  for  architects  concerning  access  to  specific  professional  activities  that  would  be 
subject to additional qualification requirements in the Netherlands101. 

Civil engineers 

The  Netherlands  does  not  regulate  the  profession  of  civil  engineering,  although  safeguards 
are  in  place  to  protect  the  general  interest  objectives  at  stake  through  five-year  training 
courses  at  master’s  level,  a  system  of  construction  quality  standards  and  a  system  of 
voluntary certification systems usually applicable to the engineering profession at large. 

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes for civil engineers concerning access to specific professional activities that would be 
subject to additional qualification requirements in the Netherlands. 

100 Access to the profession is granted through automatic recognition in line with Directive 2005/36/EC for applicants with 
relevant EU qualifications.  
101 For  example,  where  additional  education  or  experience  or  an  exam  would  be  required  to  pursue  specific/specialised 
activities.  This  may  concern  activities  such  as  construction  supervision,  energy  certification,  energy  audits,  expertise 
activities, activities related to special buildings (such as nuclear power plants, heritage sites). 

156 

 
 
 
 
 
                                                           
Accountants/tax advisers 

In  2017,  the  Commission  made  no  recommendations  for  the  accountant/tax  advisor 
professions  in  the  Netherlands.  Since  then,  the  Commission  is  unaware  of  any  reforms  or 
other initiative concerning the regulation of these professions. 

The profession of accountant-administration consultant (Accountant-Administratieconsulent) 
is regulated in the Netherlands by way of a protected title. A total of 6 years of study (four-
year HBO bachelor + two-year master’s degree) is required, plus 3 years of practical training 
concluded by an exam. There is also compulsory membership of the professional body and a 
continuous  professional  development  obligation  of  40  hours  per  year.  Finally,  there  is  an 
obligation to take an oath. 

Lawyers 

In 2017, the Commission made the following recommendation for lawyers: 

  All  Member  States  should  assess  legal  form  and  shareholding  requirements, 
incompatibility  rules  and  multidisciplinary  restrictions,  in  particular  taking  into 
account the proportionality of these restrictions in relation to the core principles, 
such as the independence of the profession and to the corresponding supervisory 
arrangements.  In  addition,  consideration  should  be  provided  to  the  cumulative 
effect of such requirements to the extent that their effects might be accentuated in 
case of extensive reserves of activities (e.g. where legal advice is also part of the 
reserved activities). 

The  legal  profession  in  the  Netherlands  is  regulated  by  way  of  a  protected  title  and  an 
exclusive reserve of activity for representing clients in court and certain aspects of insolvency 
practice. In addition, the activity of representing clients before the patent office is shared with 
patent  agents.  Since  2012,  only  lawyers  with  specific  knowledge  and  experience  can 
represent clients before the Supreme Court of the Netherlands in civil matters.  

To enter the profession, you need to follow 4 years of study (three-year bachelor’s degree + 
one-year  master’s  degree),  complete  a 
theoretical 
professional training in parallel) and pass a mandatory bar exam. To become a supreme court 
lawyer (Advocaat bij de Hoge Raad (in burgerlijke zaken)), lawyers need to fulfil additional 
educational and professional experience requirements, including earning 10 training points a 
year in the area of ”civiele cassatie” and passing two state exams (one before the ‘conditional 
registration’, and one before the ‘unconditional registration’).   

traineeship  (including 

three-year 

Lawyers  have  to  register  with  the  Dutch  Bar  Association  in  the  district  they  intend  to  hold 
office. To get an authorisation to practise, they also have to take an oath. They are obliged to 
collect  20  continuous  professional  development  points  per  year,  which  can  be  earned  by 
attending  20  hours  of  courses,  teaching  10  hours,  writing  academic  articles  or  performing 
other activities eligible for earning credits.  

Lawyers can either work independently, as a sole practitioner or in the form of a practising 
legal  entity  (including  limited  liability  companies)  over  which  they  exercise  control  in  a 
group  practice  or  as  an  employee  (of  specific  employers).    However,  all  voting  rights  and 
90%  of  the  shares  of  a  legal  practice  need  to  be  held  by  lawyers  or  practitioners  of  an 

157 

 
 
 
authorised  profession102.  There  is  a  closed  list  of  such  authorised  professions  with  whom 
lawyers may enter into a partnership: registered notaries, tax advisers (that are members of a 
professional association), patent attorneys and members of the tax registry. It seems there is 
no minimum percentage of shares/voting rights that need to be in the hands of lawyers alone. 
There is a general rule not to perform any activity that is incompatible with the core values of 
the legal  profession or trust  in  the profession.  In  addition,  lawyers can only jointly practise 
with a closed list of professions such as registered notaries, tax advisers (that are members of 
a  professional  association),  patent  attorneys  and  members  of  the  tax  registry.  This 
cooperation  can  also  take  the  form  of  a  limited  liability  company.  Lawyers  are  required  to 
obtain  professional  indemnity  insurance,  which  can  be  taken  out  in  the  Netherlands  or  in 
another Member State provided that it has the necessary minimum and territorial coverage.  

Patent agents 

In 2017, the Commission made no recommendations to the Netherlands for the profession of 
patent  agents.  Since  then,  the  Commission  is  unaware  of  any  reforms  or  other  initiative 
concerning the regulation of this profession. 

Patent agents  remain regulated by way of a protected title and reserved activities. Together 
with lawyers, they are the only ones that can represent clients before the Patent Office.  

To enter the profession, patent agents need to obtain a five-years master’s degree, complete 
and three-year traineeship and pass the state exam. They also need to register with the Dutch 
Bar Association of patent agents and take an oath.  

Patent  agents  also  have  to  complete  a  mandatory  continuous  professional  development 
programme. They are expected to collect 16 points per year through several activities such as 
teaching,  attending  courses,  writing  articles,  or  acting  as  a  mediator.  A  general  restriction 
exists on the compatibility of activities for patent agents in the Netherlands in order to avoid 
conflicts of interest.  

Real estate agents 

Since  2001,  the  profession  of  real  estate  agent  is  no  longer  a  regulated  profession  in  the 
Netherlands. Given the internet’s increased role in providing buyers with instant information 
on home sales/purchases, the traditional role of a real estate agent who brings together supply 
and demand therefore no longer justified protecting this professional  title. The market  is  in 
charge of developing certification schemes and applicable dispute resolution systems. There 
are  three  professional  associations  that  offer  private  certification  schemes,  which  include  a 
quality check of professional qualifications. 

Tourist guides 

In the Netherlands, tourist guides are still not regulated. Sufficient safeguards exist to protect 
consumers  in  the  form  of  consumer  protection  law,  contract  law  and  the  voluntary 
certification of tourist guides. 

102 As a lex specialis (special law), usufruct in the form of registered depositary receipts and shares without voting rights can 
be granted to employees of a legal entity  who are not lawyers or practitioners of an authorised liberal profession, but this 
must be limited to a total of 10% of the profit.  

158 

 
 
 
 
 
                                                           
POLAND   
_______________________ 

I.    Overview  

By 26 February 2021, Poland had submitted information about 362 regulated professions. Of 
the  professions  subject  to  regulation,  24.9%  concern  transport  services,  22.4%  health  and 
social services, 11% concern services in the construction sector, 8.4% business services and 
8% network services.   

Poland  is  regularly  updating  the  database  on  regulated  professions.  This  database  is  an 
important  source  of  information  providing  people  and  administrative  authorities  from  other 
Member  States  with  valuable  data  about  the  regulation  of  professions  in  a  given  Member 
State.  

In  its  national  action  plan  of  2016,  Poland  described  the  wide-ranging  reforms  of 
professional  regulation  that  it  carried  out  as  from  the  end  of  2011.  It  had  assessed  260 
professions  covering  1 million  employees  (6%  of  the  workforce).  The  subsequent  reforms 
covered  248  professions.  For  70  professions,  Poland  completely  abolished  the  barriers,  and 
partially  abolished  the  barriers  for  others  (e.g.  by  lowering  educational  requirements  or 
shortening  the  certified  professional  experience  period  or  removing  the  professional  entry 
examination). The Polish authorities estimated that full deregulation would affect professions 
and  activities  covering  almost  half  a  million  professionals.  The  reforms  were  divided  into 
three stages.  

-  The  first  stage  was  adopted  in  June  2013  and  covered  51  professions,  including 
lawyers,  legal  advisers,  notaries,  bailiffs,  land  surveyors,  sport  instructors  and 
coaches, driving instructors, real estate professions (real estate agents, managers and 
valuation  expert),  taxi  drivers,  tourist  guides,  physical  and  technical  protection 
workers.  

-  The  second  stage  was  adopted  in  May  2014  and  covered  96  professions,  including 

architects, urban planners, civil engineers, tax advisers, auditors.  

-  The third stage was adopted in August 2015 and covered 101 professions, including 
patent agents, geologists and stockbrokers. The national action plan submitted to the 
Commission  in  January  2016  did  not  indicate  any  major  action  going  beyond  the 
reforms of 2011-2015.  

II.    Situation on the analysed professions  

Regulatory  restrictiveness  in  Poland  is  higher  than  the  EU  average  for  architects,  civil 
the  professions  analysed, 
engineers, 
restrictiveness is the highest for lawyers. 

tax  advisers  and  patent  agents.  Of 

lawyers, 

159 

 
 
 
 
 
 
 
Chart 1: Regulatory restrictiveness, Poland, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers  

In 2017, the Commission made the following recommendations to Poland: 

reconsider the wide scope of reserved activities for architects and engineers; 

 
  Member  States  with  a  fragmented  system  for  the  architect  profession  or  multiple 
certification  requirements,  like  (…)  Poland,  should  reflect  upon  the  effects  of  their 
system on the free movement of professionals and whether potential obstacles can be 
justified. 

It  would  seem  that  Poland  has  not  carried  out  any  reforms  since  the  recommendation  was 
made on the above-mentioned issues.   

The professions of architect and engineer remain regulated by way of reserved activities.  

Registration  with  the  professional  chambers  is  required  to  access  both  categories  of 
professions.  

The professional chamber issues the uprawnienia budowlane (construction licence) following 
an  examination.  The  scope  of  the  licence  depends  on  the  level  of  qualifications  and 
professional  experience  of  the  candidate.  The  licence  can  cover  construction  design  and/or 
monitoring  of  construction/execution  of  works,  and  it  can  be  either  limited  (to  certain 
specialities or sub-specialities) or unlimited, as explained below.  

There are four main specialities in which a construction licence can be granted:  

1)  architecture  
2)  structure and construction  
3)  engineering  (covering  a  further  six  sub-specialities:  a)  bridges;  b)  roads;  c)  railway 
engineering  with  regard  to  railway  construction  work;  d)  railway  engineering  with 
regard to railway traffic control; e) hydrotechnical; f) demolition)  

160 

 
 
 
 
 
 
 
 
 
4)  installations (covering a further three sub-specialities, not relevant for this study).  

The  four  main  specialities  are  subdivided  into  additional  specialisations  of  a  technical-
construction nature. These require an additional five years of professional experience.      

Poland notified to the Commission four regulated professions in the category of architect:  

1)  architect with a full licence (magister inżynier architect)  
2)  architect with a building licence in the speciality of structure and construction  
3)  architect with a building licence in the speciality of architecture  
4)  technician  architect  (technik  architect)  with  a  building  licence  in  the  speciality  of 

architecture. 

Poland notified to the Commission six regulated professions in the category of civil engineer:  

1)  civil engineer with a building licence in the speciality of architecture  
2)  civil engineer with a building licence in the speciality of structure and construction  
3)  civil  engineer  with  a  building  licence  in  the  speciality  of  railway  engineering  with 

regard to railway construction work  

4)  civil  engineer  with  a  building  licence  in  the  speciality  of  railway  engineering  with 

regard to railway traffic control  

5)  civil engineer with a building licence in the speciality of engineering of roads  
6)  civil engineer with a building licence in the speciality of engineering of bridges.  

The  activities  reserved  to  architects  with  a  full  (unlimited)  licence  (magister  inżynier 
architect) broadly fall into the following categories. Access to these activities is shared with 
one or more professions in the field of architecture and/or civil engineering:  

architectural design and planning, feasibility studies  
examination of design and related documentation  

- 
- 
-  preparation/submission/signing of technical control and compliance  
- 
-  urban/territorial planning/design  
- 

construction cost management, monitoring of construction/execution of works 

landscape  architecture  (the  activity  is  not  reserved  in  Poland  with  one  exception: 
green areas that are protected as historic monuments)  

-  other: management of the production of construction elements as well as surveillance 

and technical control of such production and investment surveillance  
technical control of the maintenance of existing constructions.  

- 

An  unlimited  building  licence  in  the  speciality  of  architecture  entitles  holders  to  design  or 
manage  construction  works  related  to  the  architecture  of  building  structures  (architektura 
obiektu).  

The activities reserved to architects who hold a building licence in the speciality of structure 
and construction broadly fall into the following activity categories. Access to these activities 
is shared with one or more professions in the field of architecture or civil engineering:  

- 
examination of construction design and related documentation  
-  preparation/submission/signing of technical control and compliance  
- 
construction cost management and monitoring the construction/execution of works 
-  others: management of the production of construction elements and surveillance and 

technical control of such production  

161 

 
 
 
 
 
- 

investment  surveillance  and  technical  control  of  the  maintenance  of  existing 
constructions.  

An unlimited building licence in the speciality of structure and construction entitles holders 
to design the construction of the building structure or manage construction works related to 
the  construction  and  architecture  of  building  structures.  A  limited  building  licence  in  the 
speciality  of  structure  and  construction  entitles  holders  to  design  or  manage  construction 
works related to the construction of building structures up to 1000 m3 and subject to further 
limitations. 

The  activities  reserved  to  architects  who  hold  a  building  licence  in  the  speciality  of 
architecture  broadly  fall  into  the  following  activity  categories  and  are  shared  with  one  or 
more professions in the field of architecture or civil engineering:  

architectural design and planning, feasibility studies;  
examination of design and related documentation;  

- 
- 
-  preparation/submission/signing of technical control and compliance.  

An  unlimited  building  licence  in  the  speciality  of  architecture  entitles  holders  to  design  or 
manage  construction  works  related  to  architecture  of  building  structures  (architektura 
obiektu). A limited building licence in the speciality of architecture entitles holders to design 
or manage construction works related to the architecture of building structures (architektura 
obiektu)  up  to  1000 m3  located  in  farm  areas  (w  zabudowie  zagrodowej  lub  na  terenie 
zabudowy zagrodowej). 

The activities reserved to technician architects (technik architect) who hold a building licence 
in the speciality of architecture broadly fall into the following category, with access to these 
activities shared with four other professions in the field of architecture or civil engineering: 
construction cost management and the monitoring of construction/execution of works. 

The activities reserved to civil engineers who hold a building licence in railway engineering 
in the speciality area of railway construction work broadly fall into the following categories, 
with access to these activities shared with professions in the field of architecture and/or civil 
engineering:   

-  design and planning (within the scope of the speciality), feasibility studies  
- 
- 
-  management of construction maintenance (including inspection).  

representation for obtaining permits (signature of designs)  
tender and contract administration  

An  unlimited  building  licence  in  railway  engineering  speciality  in  the  area  of  railway 
construction work covers building design and managing works on the following structures:   

- 

railway  lines,  nodes  and  stations  for  construction  works  such  as:  railway  stations, 
nodes  and  railway  sidings  and  other  related  works  covered  by  the  regulations 
concerning the technical conditions to be met by railway structures and their location. 
This  excludes  railway  structures  referred  to  as  road  engineering  structures,  railway 
engineering structures and railway traffic control equipment.  

162 

 
 
A  limited  building  licence  in  railway  engineering  in  the  speciality  area  of  railway 
construction work covers building design and managing construction works such as: railway 
lines (excluding trunk lines) and railway sidings in the meaning of the regulations concerning 
technical conditions to be met by railway structures and their location. This licence does not 
cover work on railways adapted to trains running at a higher speed than 200 km/h. 

The  activities  reserved  to  civil  engineers  holders  of  a  building  licence  in  engineering 
speciality  of  roads  broadly  fall  into  the  following  activity  categories,  with  access  to  these 
activities shared with professions in the field of architecture and/or civil engineering:  

-  design and planning (within the scope of the speciality) and feasibility studies  
- 
- 
-  management of construction maintenance (including inspection).  

representation for obtaining permits (signature of designs)  
tender and contract administration  

An  unlimited  building  licence  in  engineering  in  the  roads  speciality  covers  building  design 
and managing the construction works related to the building structure, such as:  

- 

- 

roads  covered  by  the  provisions  on  public  roads,  with  the  exception  of  road 
engineering structures besides culverts  
roads for aircraft traffic, parking and culverts.  

A limited building licence in engineering in the roads speciality covers building design and 
managing the construction works related to the building structure, such as:  

- 

- 

local roads, access roads and  internal roads, with the exception of road engineering 
structures besides culverts  
roads at an airport area that are not intended for aircraft traffic or parking. 

The activities reserved to civil engineers who hold a building licence in railway engineering 
speciality in the area of railway traffic control broadly fall into the following categories, with 
access  shared  with  one  or  more  professions  in  the  field  of  architecture  and/or  civil 
engineering:  

-  design and planning (within the scope of the speciality) and feasibility studies  
- 
- 
-  project  management,  including  monitoring  the  execution  of  works  and  construction 

representation for obtaining permits (signature of designs)  
tender and contract administration  

cost management  

-  management of construction maintenance (including inspections)  
-  building licence that entitles holders to designing within the scope of their speciality 

and to prepare a draft land-use plan, within the scope of this speciality.  

An  unlimited  building  licence  in  the  railway  engineering  speciality  in  the  area  of  railway 
traffic control covers designing a building or managing of construction works related to the 
building structure in the range of the precaution equipment and railway traffic control, in the 
meaning of the regulations on technical conditions to be met by railway structures and their 
location.  A  limited  building  licence  in  the  railway  engineering  speciality  in  the  area  of 
railway traffic control covers building design and managing construction works related to the 

163 

 
 
building structure in the range of the precaution equipment and railway traffic control, in the 
meaning of the regulations on technical conditions to be met by railway structures and their 
location. This licence does not include work on stations equipped with more than 50 switches 
and railway lines in the area of automatic locks. 

The activities reserved civil engineers who hold a building licence in engineering speciality 
of bridges broadly fall into the following activity categories and are shared with one or more 
professions in the field of architecture and/or civil engineering:  

-  design and planning (within the scope of the speciality) and feasibility studies  
- 
- 
-  project  management  including  monitoring  the  execution  of  works  and  construction 

representation for obtaining permits (signature of designs)  
tender and contract administration  

cost management  

-  management of construction maintenance (including inspection)  
-  building licence that entitles holders to design within the scope of their speciality and 

to prepare a draft land-use plan, within the scope of this speciality.  

An  unlimited  building  licence  in  the  engineering  speciality  of  bridges  covers  building 
structure  design  and  management  of  the  construction  works  related  to  a  building  structure, 
such as:  

1)  road engineering structure  
2)  railway  engineering  structure:  bridges,  viaducts,  culverts,  retaining  structures  and 

above-ground and underground pedestrian crossings.  

An  unlimited  building  licence  in  the  engineering  speciality  of  bridges  entitles  holders  to 
calculate  the  spans  required  for  bridges  and  culverts.  A  limited  building  licence  in  the 
engineering  speciality  of  bridges  covers  building  structure  design  and  management  of  the 
construction works  related to  a building structure, such as:  1) single-span bridge structures, 
with a span made using precast and spans up to 21 m, built on stable ground, 2) culverts. 

The  activities  reserved  to  civil  engineers  who  hold  a  building  licence  in  the  speciality  of 
structure  and  construction  broadly  fall  into  the  following  activity  categories,  with  access 
shared with one or more professions in the field of architecture and/or civil engineering:  

-  design and planning (within the scope of the speciality) and feasibility studies  
- 
- 
-  project  management,  including  monitoring  the  execution  of  works  and  construction 

representation for obtaining permits (signature of designs)  
tender and contract administration  

cost management  

-  management of construction maintenance (including inspection)  
-  building licence that entitles holders to designing within the scope of their speciality 

and to prepare a draft land-use plan, within the scope of this speciality.  

An unlimited building licence in the speciality of structure and construction covers the design 
and management of construction works related to building structures in terms of: 1) preparing 
architectural and construction projects, and 2) managing construction works in relation to the 
building structure and architecture of the building.  

164 

 
 
A  limited  building  licence  in  the  speciality  of  structure  and  construction  covers  building 
design  and  management  of  construction  works  related  to  the  building  structure  with  a 
capacity of up to 1 000 m3 and in line with the following parameters:  

1)  height of up to 12 m above ground level and 3 floors above ground and floor height of 

up to 4.8 m  

2)  depth of 3 m below ground level, directly on stable ground carrier  
3)  span of structural elements of up to 6 m and supports of up to 2 m  
4)  the building must not contain elements pre-stressed at the construction site  
5)  the building must not require an assessment of the impact of mining activity. 

The  activities  reserved  to  civil  engineers  who  hold  a  building  licence  in  the  speciality  of 
architecture broadly fall into the following activity categories, with access shared with one or 
more professions in the field of architecture and/or civil engineering:  

-  design and planning (within the scope of the speciality) and feasibility studies  
- 
- 
-  project  management,  including  monitoring  the  execution  of  works  and  construction 

representation for obtaining permits (signature of designs)  
tender and contract administration  

cost management;  

-  management of construction maintenance (including inspection)  
-  building licence that entitles holders to design within the scope of their speciality and 

to prepare a draft land-use plan, within the scope of this speciality.  

An unlimited building licence in the speciality of architecture entitles holders to design and 
manage  construction  works  related  to  the  architecture  of  building  structures  (architektura 
obiektu). A limited building licence in the speciality of architecture entitles holders to design 
and manage construction works related to the architecture of building structures (architektura 
obiektu)  up  to  1000 m3  located  in  farm  areas  (w  zabudowie  zagrodowej  lub  na  terenie 
zabudowy zagrodowej). 

The  level  of  qualifications  required  to  access  the  regulated  professions  in  the  category  of 
architect ranges from 4 years of secondary education to 5 years of university education, while 
the length of mandatory training ranges from 1.5 year to 4 years, and must be followed by a 
state exam.  

The level of qualifications required to access the regulated professions in the category of civil 
engineer is as follows: from 3.5 to 5 years of university education, and from 1.5 to 2.5 years 
of professional training, depending on the length of education, followed by a state exam.  

The  above-mentioned  requirements  concern  qualifications  that  can  be  obtained  in  Poland. 
There are rules in place providing for the recognition of foreign qualifications. 

Both architects and engineers are obliged to regularly update their professional competences 
(continuous  professional  development).  Poland  does  not  appear  to  set  restrictions  on 
company form, shareholding and voting rights.  

There are non-binding, recommended tariffs applicable to some activities and no restrictions 
on the advertising of architectural and engineering services. 

165 

 
 
 
 
 
 
 
Based on the information available, Poland does not set additional certification or attestation 
schemes  for  architects  and  engineers  to  gain  access  to  specific  professional  activities  that 
would be subject to additional qualification requirements.103 

Accountants/Tax advisers  

The profession of accountant was deregulated in 2015 and since then the following activities, 
previously reserved and shared between accountants, tax advisers and statutory auditors, are 
no  longer  reserved  to  a  regulated  profession  in  Poland:  payroll  services  and  bookkeeping, 
drawing up annual financial statements and consolidated financial statements for companies. 

The  profession  of  tax  adviser  (doradca  podatkowy)  remains  regulated  by  way  of  reserved 
activities  and  title  protection.  There  are  also  requirements  governing  education,  training, 
company form, shareholding, etc., described in detail further below.  

The  profession  of  tax  adviser  was  subject  to  reforms  in  2015.  The  changes  included 
deregulating  activities  that  used  to  be  reserved  (as  explained  above),  lightening  the  entry 
examination requirements, and shortening the obligatory professional practice from two years 
to six months.  

In 2017, the Commission made the following recommendation to Poland for the profession of 
tax adviser: 

  assess the proportionality of the shareholding requirements. 

It would appear that Poland has not carried out any reforms regarding the above-mentioned 
issue.  

The main change affecting the regulatory environment was to bring in an additional reserved 
activity in 2020, shared with statutory auditors, for the independent audit of the tax function. 

As a result, the following three activities are currently reserved and shared: 

1)  providing  advice,  opinions  and  explanations  to  taxpayers,  tax  remitters  and  tax 
collectors, commissioned by them  or for them,  on their tax and customs obligations 
and in administrative execution matters relating to these obligations;  

2)  representing  taxpayers,  tax  remitters  and  tax  collectors  in  tax  proceedings  before 
public  administrative  bodies  and  regarding  judicial  control  of  decisions  and  other 
administrative  acts  in  their  tax  and  customs  obligations  and  in  administrative 
execution matters relating to these obligations;  

3)  independent audit of the tax function. 

The  first  reserved  activity  is  shared  between  tax  advisers,  attorneys-at-law  (radca  prawny), 
advocates (adwokat) and statutory auditors. The second is shared with tax advisers, attorneys-
at-law and advocates. The third is shared with tax advisers and statutory auditors. 

Poland provides the following pathways to access the profession of tax adviser:  

103 For example, additional education, experience or an exam is required to practice specific/specialised activities. This may 
apply to activities such as construction supervision, energy certification, energy audits, expertise activities, activities related 
to special buildings (such as nuclear power plants, historical heritage sites). 

166 

 
 
 
 
 
 
                                                           
1)  three  years  of  (any)  completed  university  education,  a  state  exam,  six  months  of 
professional training and enrolment in the register of tax advisers within three years of 
passing  the  examination.  To  enrol,  applicants  must  have  full  legal  capacity,  good 
repute and a clean criminal record;  

2)  members  of  the  National  Examination  Committee  on  Tax  Advisory  (which  include 
employees  of  the  finance  ministry  with  five  years’  experience  in  the  profession, 
judges  from  the  Supreme  Administrative  Court  and  district  administrative  courts, 
researchers  from  universities,  etc.)  can  be  exempt  from  the  requirements  of 
professional practice and the state exam; 

3)  holders of an academic title of doktor habilitowany in law or economy in the area of 
financial law or finance can be exempt from the requirements of professional practice 
and the state exam.  

Registration in the professional chamber is mandatory. Professionals enrolled in the list of tax 
advisers become automatically members of the chamber.  

Tax advisers are subject to continuous professional development requirements. According to 
the  rules  adopted  by  the  chamber,  tax  advisers  must  obtain  32  points  within  two  years,  of 
which a minimum eight points must be obtained within the first year. One point is granted for 
each hour of training, three points for providing training, three points per page of published 
article, etc. 

Tax  advisers  can  practise  as  self-employed,  in  companies  without  legal  personality  or 
employed in tax advisory companies (a limited liability company (sp. z o.o) or in joint-stock 
company (SA). Tax advisers can also be employed in any other types of companies, but then 
can  provide  services  only  to  these  companies.  Tax  advisers  can  practice  in  unregistered 
companies,  provided  that  the  general  partners  in  a  limited  partnership  and  a  limited  joint-
stock  partnership  and  partners  in  other  companies  are  either  tax  advisers,  advocates, 
attorneys-at-law, auditors, patent agents or foreign lawyers.  

In tax advisory companies (limited liability company or in joint-stock company), the majority 
of the board members must be tax advisers, and if the management board consists of no more 
than  two  persons,  one  must  be  a  tax  adviser.  The  majority  of  votes  in  the  shareholders' 
meeting  and  supervisory  bodies  of  a  limited  liability  company  or  in  a  joint-stock  company 
must be held by tax advisers. 

Lawyers  

In 2017, the Commission made the following recommendations to all Member States for the 
profession of lawyer: 

  All Member States reserving legal advice should clarify the scope of the reserves so 
as to facilitate the provision of legal consultancy services by lawyers or other service 
providers, in particular for online services.  

  All  Member  States  should  assess  legal  form  and  shareholding  requirements, 
incompatibility  rules  and  multidisciplinary  restrictions,  in  particular  taking  into 
account the proportionality of these restrictions in relation to core principles, such as 
the  corresponding  supervisory 
the 

the  profession,  and 

independence  of 

to 

167 

 
 
 
 
 
 
 
 
 
 
arrangements.  In addition, consideration should be given to  the cumulative effect  of 
such  requirements  in  cases  where  their  effects  might  be  accentuated  in  the  case  of 
extensive  reserves  of  activities  (e.g.  where  legal  advice  is  also  part  of  the  reserved 
activities). 

There have been no major reforms since the reform recommendations were published in 2017 
that would affect significantly the regulatory environment governing these two professions.  

The professions of legal adviser (now called attorneys-at-law) and advocate were subject to 
substantial reforms in 2013. The changes in regulating these professions included extending 
the number of professions in association or partnership with whom advocates and attorneys-
at-law can practice their profession, and opening up the possibility to practice as an advocate 
and attorney-at-law to other professionals (such as judges, public prosecutors) and to holders 
of academic degrees of professor and doktor habilitowany in the field of law. It also included 
opening up the possibility for attorneys-at-law to represent clients in criminal trials (provided 
that they are not employed).  

Following  the  reforms  of  the  professions  in  the  past  years,  there  are  no  longer  any  major 
differences in the laws regulating the two professions, except that only attorneys-at-law can 
work  in  an  employment  relationship;  advocates  cannot.  The  chambers  created  a  few 
additional differences on continuous professional development and advertising, as described 
below. 

Access  to  legal  professions  of  advocate  (adwokat)  and  attorney-at-law  (radca  prawny)  is 
regulated by means of reserved activities and title protection.  

The following reserved activities are shared by both professions:  

1)  representation before the courts (in Poland this is only obligatory for certain courts)  
2)  legal advice in tax matters  
3)  drawing up legal documents (such as contracts, real estate transactions and preparing 

statements of legal opinions)  

4)  representation before administrative authorities (including tax authorities)  
5)  other services, such as e.g. certification of documents. 

With  regard  to  industrial  property  matters,  the  following  activities  are  shared  with  patent 
agents:  

-  drawing up legal documents  
- 

representation  before  administrative  authorities  and  courts  (except  for  criminal 
procedures) 
representation before the Patent Office (for trademarks only).  

- 

Legal  advice  in  general  (except  in  tax  matters)  is  not  reserved  to  any  profession.  The 
provision  of  legal  opinions  and  assistance  in  tax  matters  as  well  as  representation  in  tax 
matters is shared with the profession of tax adviser. Under Article 3(1) of the Law of 5th of 
July 1996 on Tax Advice (Journal of Laws of 2020, item 130), the professional provision of 
legal advice in tax matters is reserved to four professions: tax advisers, advocates, attorneys-
at-law and auditors. 

168 

 
 
 
 
 
 
 
 
 
 
Access  to  the  professions  of  advocate  and  attorney-at-law  is  in  principle  subject  to  the 
following  conditions:  five  years  of  university  education  in  law  and  three  years  of  training 
under supervision, followed by a state exam.  

The requirement of three years’ supervised training and the state exam is waived for example 
for:  

-  professors and holders of a doktor habilitowany nauk prawnych degree  
-  persons  with  three  years  of  experience  as  bailiff  or  (senior)  lawyer  at  the  State 

Treasury Solicitors’ Office (STSO)  

-  persons that have worked as a judge, prosecutor, advocate or attorney-at-law or as a 

notary 

-  persons that have  at  least  two  years of work experience as assessor in  court  (asesor 

sądowy)  

-  persons  that  have  passed  the  examination  to  become  judge,  prosecutor  or  notary, 
under certain conditions, and have three out of five years of professional experience in 
law as further specified, or hold a doktor nauk prawnych degree and have three out of 
five years of professional experience in law, as specified in Polish legislation.  

Mandatory registration in the professional chamber requires applicants to have legal capacity, 
a clean criminal record and to take an oath.  

Advocates  and  attorneys-at-law  are  obliged  to  follow  continuous  professional  development 
training organised by the respective chambers and financed by annual membership fees. The 
obligation is much more substantial for attorneys-at-law (40 credit points to obtain annually) 
than for advocates (12 credit points). 

Advocates and attorneys-at-law can practice the profession as sole practitioners or in different 
company forms including a civil partnership, registered partnership, professional partnership, 
limited partnership and limited joint-stock partnership but not in a limited liability company 
and  joint-stock  company.  Only  attorneys-at-law  can  work  in  an  employment  relationship. 
Advocates  and  attorneys-at-law  can  create  multidisciplinary  companies  only  with  patent 
agents, tax advisers and foreign lawyers. 

Poland  sets  only  minimum  tariffs  for  the  listed  activities  carried  out  by  advocates  and 
attorneys-at-law.  For  representation  before  the  courts,  Poland  sets  both  minimum  and 
maximum tariffs. 

Advocates are explicitly forbidden from advertising their services. For attorneys-at-law, there 
is no ban on advertising but there are only certain general rules to follow. 

Patent agents 

In  2017,  the  Commission  made  the  following  reform  recommendations  to  Poland  for  the 
profession of patent agent: 

  assess the scope of reserves of activities  
  assess the proportionality of the shareholding requirements. 

169 

 
 
 
 
 
 
 
 
 
 
 
 
The  2015  reform  already  covered  the  profession  of  patent  agent.  The  changes  included 
reducing the fees for the state exam and obligatory training and broadening the conditions for 
dispensation from the three  years of training and abolishing the oral exam. The reform also 
brought in changes with regard to representation before the Patent Office, allowing advocates 
and attorneys-at-law to carry out this activity along with patent agents for cases concerning 
trademarks.  

In  2017,  Poland  amended  the  Law  on  Patent  Agents  with  regard  to  tariffs,  in  response  to 
infringement  proceedings  launched  by  the  Commission 104 .  The  change  consisted  of 
abolishing  the  minimal  tariffs  applied  in  contractual  relations  with  clients,  leaving  only 
maximum tariffs to be applied if the court decides on the cost of representation. 

There have been no changes with regard to reserved activities and shareholding requirements 
since the Commission’s recommendations in 2017. 

The  profession  of  patent  agent  remains  regulated  by  means  of  reserved  activities  and  title 
protection.  

The  work  of  a  patent  agent  consists  of  providing  assistance  on  any  matters  related  to 
intellectual  property.  In  Poland,  parties  are  not  obliged  to  be  represented  by  a  patent  agent 
before  the  Patent  Office,  but  may  choose  to  be  so.  For  trademarks,  industrial  designs  and 
geographical  indications,  the  party  can  choose  to  be  represented  by  a  cross-border  service 
provider,  patent  agent,  attorney-at-law,  advocate,  a  person  jointly  entitled  to  the  party’s 
rights,  parents,  spouse,  siblings,  descendants  or  adopted  children.  For 
inventions, 
supplementary  protection  certificates  for  pharmaceutical,  and  plant  protection  products, 
utility  models  and  topography  of  semi-conductors,  the  party  can  choose  to  be  represented 
before  the  Patent  Office  by  a  cross-border  service  provider,  patent  agent,  a  person  jointly 
entitled to the party’s rights, parents, spouse, siblings, descendants or adopted children.  

Regarding  representation  before  the  courts,  in  principle  it  is  not  obligatory  in  Poland  to  be 
represented  by  a  professional  in  the  lower  courts.  However,  representation  is  obligatory  in 
cases  concerning  intellectual  property  on  matters  above  the  value  of  PLN 20 000 
(EUR 5 000). The court may exempt the party from this obligation if the complexity of the 
case or other circumstances do not justify it. Parties may be represented in cases concerning 
intellectual  property  also  by  a  patent  agent,  by  a  spouse,  siblings,  descendants,  ascendants, 
adoptive children, etc. Patent agents are authorised to represent clients in courts in all matters 
related to industrial property (except for criminal procedures). 

Access  to  the  profession  of  patent  agent  is  subject  to  the  following  conditions:  university 
diploma  in  an  area  relevant  to  the  profession,  in  particular  law  or  engineering  (five  years), 
plus three years of training, followed by a state exam.  

Mandatory  registration  in  the  chamber  is  conditional  upon  the  applicant  having  legal 
capacity, a clean criminal record and taking an oath.  

Patent agents can practice the profession under an employment contact, as sole practitioners 
or in different company forms:  

104 https://ec.europa.eu/commission/presscorner/detail/en/IP_16_323  

170 

 
 
 
 
 
 
 
                                                           
1)  in  a  civil  partnership,  a  registered  partnership,  a  professional  partnership,  a  limited 
partnership  and  a  limited  joint-stock  partnership,  in  multidisciplinary  teams  with 
advocates, legal advisers, foreign lawyers and tax advisers, provided that at least half 
of partners are patent agents;  

2)  in a limited liability company and a joint-stock company provided that, among other 

conditions, the majority of shares and voting rights are held by patent agents.  

Regarding  tariffs,  in  principle,  prices  are  agreed  with  the  client  in  the  contract,  except  for 
representation  before  courts  and  certain  activities  before  the  Patent  Office,  with  maximum 
tariffs for these services stipulated by the Minister of Justice. 

Patent agents may advertise their services, subject to some very general rules. 

Real estate agents  

The profession of real estate agent remains unregulated.  

The 2013 reforms covered this profession, which abolished the qualification requirements for 
access to the profession.  

Notaries oversee the security of real estate transactions. Under Polish law, the transfer of real 
estate property must be carried out in the form of a notarial act (with few exceptions). Real 
estate agents must be entrepreneurs within the meaning of Polish law and must be covered by 
professional  indemnity  insurance  (also  for  damage  caused  by  persons  acting  under  their 
supervision).  Lastly, 
the  profession  prompted  some  umbrella 
organisations to bring in voluntary certification schemes. 

the  deregulation  of 

Tourist guides  

In 2017, the Commission did not address any recommendations to Poland for the profession 
of  tourist  guides.  Since  then,  Poland  has  not  carried  out  any  reforms  or  other  initiative  the 
Commission is aware of concerning the regulation of this profession. 

The profession of tourist guide remains unregulated. Tourist guide services are provided by 
city and country guides as well as by mountain guides. Only the mountain guide profession is 
regulated  in  Poland,  where  access  to  this  profession  is  subject  to  the  possession  of  specific 
professional qualifications.   

Provision  of  tourist  guide  services  may  be  limited  in  museums  (and  areas  belonging  to 
museums such as excavation areas) and similar facilities where typically museum employees 
guide tourists.  

The 2013 reforms covered the professions of tourist guide and guided tour operator, and they 
abolished  the  specific  qualification  requirements  for  access  to  these  professions.  The 
requirements  for  access  to  these  professions  are  any  secondary  level  education  and  a  clean 
criminal record. These requirements are not verified by any public administration bodies but 
only by the employer/person ordering the service. 

171 

 
 
 
 
 
 
 
 
 
 
 
 
               PORTUGAL   
_______________________ 

I. 

Overview 

By  1 January 2021,  Portugal  had  submitted 
information  concerning  245  regulated 
professions.  Among  these  professions,  35.1%  concern  health  and  social  services,  22% 
business services, 8.2% construction services and 0.4% the real estate sector. The number of 
regulated professions has slightly increased since 2012, when there were only 239 regulated 
professions. 

According to an EU-wide survey105, 17% of Portugal’s labour force can be considered to be 
working in regulated professions. This is slightly lower than the EU average (21%). 

Portugal  is  sporadically  updating  the  database  on  regulated  professions.  The  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information about the regulation of professions in a given Member State.  

Through  Decree-law  no  37/2015,  which  transposed  the  amended  Directive  2005/36/EC, 
Portugal  ensured  the  recognition  of  professional  qualifications  in  the  case  of  temporary 
provision of services and establishment.  

In  general,  the  Portuguese  system  of  regulation  of  professions  is  based  on  a  prescriptive 
regulatory approach. Such an approach may lead to cumbersome procedures for the exercise 
of a regulated profession.  

A  2018  OECD  study  on  highly  regulated  professions,  carried  out  in  association  with  the 
Portuguese competition  authority, made some recommendations to Portugal on professional 
services106. These were as follows:  

  Separate  regulatory  function  from  representative  function  for  self-regulated 

professional associations; 

  Mitigate current regulatory restrictions on the reserved activities that may lead to the 

exclusion of alternative online services; 

  Open certain professions to individuals with an educational background other than a 
university  degree  in  their  profession,  thus  allowing  more  individuals  with  different 
backgrounds  to access  the regulated professions and obtaining more diversity in the 
profession and in the offered services; 

  The partnership, ownership and management of professional firms should be open to 
individuals  outside  the  profession  and  multidisciplinary  firms  should  be  allowed, 
enabling  alternative  business  structures  and  catering  for  different  types  of  market 
players. 

The 2019-2023 Portuguese government programme states that these recommendations will be 
followed. The aim is to promote faster entry into the labour market for graduates by reducing 
the regulatory and administrative burden on professionals and businesses. A draft law should 
be presented before Parliament by the end of 2021 for adoption in 2022. However, the exact 

105 Koumenta M. and Pagliero M., (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

106 OECD Competition Assessment Reviews: Portugal, Volume II, Preliminary Version, OECD 2018, p. 20-21. 

172 

 
 
 
                                                           
scope  of  the  actions  to  be  taken  and  the  timeframe  for  their  implementation  are  not  yet 
determined.  

Nevertheless,  the  Portuguese  Government  has  recently  adopted  changes  to  bolster 
programmes  reducing  administrative  burden  and  improving  the  quality  of  regulation  (e.g. 
Simplex+107, Unilex108, quanto custa).  

Since  2016,  as  part  of  the  European  Semester  process,  country-specific  recommendations 
have been made to Portugal in the area of professional services: 

2016:  Improve  and  accelerate  administrative  and  licensing  procedures,  accelerate  tax 
litigations and reduce regulatory barriers, especially in business services; 

2017: Implement a roadmap to further reduce the administrative burden and tackle regulatory 
barriers in construction and business services by the end of 2017; 

2018: Remove persistent regulatory restrictions by ensuring a proper implementation of the 
framework law for highly regulated professions; 

2019:  Reduce  the  administrative  and  regulatory  burden  on  businesses,  mainly  by  reducing 
sector-specific  barriers  to  licensing.  Develop  a  roadmap  to  reduce  restrictions  in  highly 
regulated professions. 

II. 

Situation on the analysed professions  

Regulatory restrictiveness in Portugal is higher than the EU average for all of the professions 
analysed,  except  for  patent  agents  and  real  estate  agents.  Of  the  professions  analysed, 
restrictiveness is the highest for lawyers. 

Chart 1: Regulatory restrictiveness, Portugal, 2021 

Regarding  the  professions  of  architect,  engineer,  lawyer  and  certified  accountant,  a  legal 
framework  was  adopted  in  2013  for  the  creation,  organisation  and  functioning  of  public 
professional organisations and access and exercise to the professions in question. Further to 
the  law’s  adoption,  by-laws  of  professional  organisations  were  supposed  to  be  adopted  to 

107 The Simplex+ programme already entered into force on 15 July. For further details, see www.portugal2020.pt. 

108 Approved by Decree-Law no. 152-D/2017 of 11 December. 

173 

 
 
 
 
 
 
                                                           
ensure compliance with this legislative framework. Professional associations therefore play a 
crucial  role  in  regulation  of  the  access  to,  and  exercise  of,  professions  with  compulsory 
registration in the relevant professional chamber.  

Some professions (known as ‘not highly regulated professions’) are regulated by law without 
the involvement of professional associations. These include the professions of patent agent, 
real  estate  agent  and  tourist  guide.  The  development  of  these  professional  services  may  be 
hampered by regulation which may not be necessary and proportionate109.  

The  following  description  of  the  situation  concerning  the  different  professions  focuses  on 
changes  since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and 
understandable picture, the description also restates part of the information described in 2017. 

Architects 

In its recommendations, the Commission invited Portugal to: 

 

reconsider the wide scope of reserved activities for architects. 

The  profession  of  architect  is  regulated  by  way  of  reserves  of  activities  and  protected  title 
(arquitecto).  

The reserve of activities for architects includes, in their respective field of activity:  

feasibility studies;  

  architectural design and planning;  
 
  examination of design and related documentation;  
  preparation  of  technical  control  and  compliance  (including,  drawing  up  of  public 

documents);  

  monitoring the cost of construction and execution;  
  urban and territorial planning.  

The  activities  of  construction  control  surveyors,  project/work  director,  project  author  and 
project coordinator are shared with other professionals (engineers). 

Architects  must  have  a  university  degree  in  architecture  and  practical  knowledge  about  the 
planning, design and overseeing of the construction of buildings and their surrounding space. 
Training takes 5 years plus a professional traineeship of 12 months. 

Membership  of  the  Professional  Association  of  Architects  (Ordem  dos  Arquitectos)  is 
mandatory.  The  association  regulates  the  exercise  of  the  profession  of  architect  and 
represents professionals’ interests.  

There are no specific restrictions concerning the legal form in which architects can organise 
themselves, but qualified architects or engineers must hold more than 50% of the shares and 
corresponding voting rights in the company. The remainder of the shares can be held by non-
professionals.  

Architects  are  not  affected  by  tariff  regulations,  but  advertising  is  limited  to  objective 
information.  The  use  of  false  or  misleading  information  is  expressly  forbidden,  as  is 
comparison with other professionals. 

Based  on  the  information  available,  there  are  additional  certification  or  attestation  schemes 
for architects and engineers. These concern access to specific professional activities (such as 

109 OECD Competition Assessment Reviews: Portugal, Volume II, OECD 2018. 

174 

 
 
 
                                                           
architectural  heritage)  that  would  be  subject  to  additional  qualification  requirements  in 
Portugal110. 

Engineers 

In its recommendations, the Commission invited Portugal to: 

 

reconsider the wide scope of reserved activities for engineers. 

The  profession  of  engineer  is  regulated  by  way  of  reserves  of  activities  and  protected  title 
(engenheiro).  

Engineers deal with the application of science and technology under the different engineering 
specialities  in  the  activities  of  design  planning,  feasibility  studies,  representation  to  obtain 
permits,  tender  and  contract  administration,  project  management  and  management  of 
constructions,  and  the  monitoring  of  the  execution  of  contracts.  The  reserved  activities  of 
engineers  are  listed  in  Law  No  31/2009  and  in  other  laws  that  specifically  define  them  as 
activities reserved for those engaged in engineering111.  

However,  some  reserved  activities  are  shared  with  other  regulated  engineering  professions. 
These are: construction control surveyor (director de fiscalização de obra), project supervisor 
(director  de  obra),  project  author  (autor  de  projecto),  project  coordinator  (coordenador  de 
projecto).  These  titles  are  also  protected  by  law  and  include  mandatory  membership  of  the 
competent  professional  association  for  technical  engineers  (Ordem  dos  Engenheiros 
Técnicos). 

Recently, Law no. 25/2018 amended Article 25 of Law no. 31/2009 (as regards the diploma 
that  regulates  the  professional  qualification  required  for  project  approval).  In  this  new  law, 
the  acquired  rights  conferred  in  Annex  VI  to  Directive  2005/36/EC  allowing  engineers  to 
perform architectural projects are considerably reduced, if not suppressed altogether. This has 
triggered issues of compliance with the Directive.  
Engineers  must  have  a  university  background  of  at  least  3  years  in  engineering  studies112. 
Engineers  must  be  registered  with  the  Professional  Association  of  Engineers  (Ordem  dos 
Engenheiros).  The  association  regulates  the  profession  and  provides  representation  for 
engineers within the national territory of Portugal.  

In professional companies providing civil engineering, at least 51% of the shares needs to be 
held by professionals and the manager needs to be established in Portugal.  

Engineers  are  not  affected  by  tariff  regulations,  and  advertising  is  limited  to  objective 
information.  The  use  of  false  or  misleading  information  is  expressly  forbidden,  as  is 
comparison with other professionals. 

Based  on  the  information  available,  there  are  additional  certification  or  attestation  schemes 
for architects and engineers. These concern access to specific professional activities (such as 

110 e.g.  where  additional  education  or  experience  or  an  exam  would  be  required  in  order  to  pursue  specific/specialised 
activities.  
111 This is stated in Article 7 of the Statute of the Ordem dos Engenheiros, Law No. 123/2015. 
112 5 years + 6-12-month traineeship (also 3 years + 18-24-month traineeship).  

175 

 
 
 
                                                           
architectural  heritage)  that  would  be  subject  to  additional  qualification  requirements  in 
Portugal113. 

Accountants/tax advisers 

In its recommendations adopted in 2017, the Commission invited Portugal:  

 

 

to  reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professionals for accountants/tax advisers;  
to  assess  the  proportionality  of  the  shareholding  requirements  for  accountants/tax 
advisers. 

Certified  accountants  are  governed  by  the  by-laws  of  the  Professional  Association  of 
Certified Accountants (Ordem dos Contabilistas Certificados –  OCC), the body responsible 
for the exercise of the profession. 

The profession of accountant is regulated by way of reserves of activities and protected title.  

In Portugal, certified accountants must register with the Professional Association of Certified 
Accountants (OCC) in order to practise their profession. In accordance with its by-laws, the 
OCC:  (i)  grants  the  professional  title  of  certified  accountant;  (ii)  regulates  access  to,  and 
exercise of the profession of certified accountant in Portugal; (iii) establishes technical rules 
and  regulations  of  professional  activity;  (iv)  exercises  disciplinary  authority  over  its 
members;  and  (v)  protects  its  members’  interests  and  rights  related  to  the  exercise  of  their 
profession.  

Certain  activities  are  reserved  only  for  accountants.  These  include  the  signing  of  financial 
statements and representation before tax authorities for certain specific issues. Other activities 
are  shared  with  other  professionals  (tax  advice  is  shared  with  lawyers  and  auditors). 
Accountants certify that the accounts they prepare comply with the applicable legal rules and 
accounting  principles  in  force,  and  with  guidelines  of  bodies  responsible  for  accounting 
standardisation. 

The qualification requires a 3-year secondary education and a professional internship of 800 
hours (approximately 5 months) with an exam at the end. No alternative pathways to obtain 
this  qualification  are  available.  As  regulated,  professional  internship  can  be  substituted  by 
minimum 3 years of relevant professional experience or by specific higher education course 
units,  accepted  under  agreement  between  a  professional  organisation  and 
the 
school/university. 

The law also lays down continuous professional development requirements. 

While  there  are  no  specific  restrictions  or  rules  concerning  the  legal  form  for  accountants, 
they must hold the majority of the shares and the voting rights in the company. Joint exercise 
with other professions is possible if there are no conflicts of interest. However, joint exercise 
with lawyers is prohibited. Professional indemnity insurance is still mandatory. 

There is no regulation of tariffs, and advertising and marketing is restricted by general ethical 
principles of truthful, non-persuasive and objective information.  

113 e.g.  where  additional  education  or  experience  or  an  exam  would  be  required  in  order  to  pursue  specific/specialised 
activities.  

176 

 
 
 
 
                                                           
Lawyers 

In 2017, the Commission made the following recommendations for the profession of lawyer:  

  clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services; 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 
profession  and 
the  corresponding  supervisory  arrangements.  In  addition, 
consideration  should  be  given  to  the  cumulative  effect  of  such  requirements  to  the 
extent  that  their  effects  might  be  accentuated  in  the  case  of  extensive  reserves  of 
activities (e.g. where legal advice is also part of the reserved activities). 

to 

There has been no reform or other initiative in Portugal the Commission is aware of which 
has taken into account or assessed its recommendations.  

In  Portugal,  two  legal  professions  share  the  activities  of  legal  advice  and  representation 
before the Courts and administrative authorities: lawyer and solicitador. Both professions are 
regulated  by  way  of  reserves  of  activities  and  protected  title.  A  lawyer’s  right  of 
representation, extending to all courts and authorities, confers the power to represent parties 
on a professional basis, both in and out of the court, for all public and private matters. These 
powers  are  reserved  for  lawyers.  Only  solicitadores  can  exercise  judicial  office  under 
procedural Law. 

After 4 years of legal studies in Portuguese law, a candidate has to complete a traineeship of 
18 months, supervised by a trained lawyer with more than 5 years of professional experience. 
The applicant undergoes practical training as a trainee lawyer and is then evaluated via a state 
bar exam before being admitted to the bar association (Ordem dos Advogados), membership 
of  which  is  mandatory.  There  is  also  a  general  obligation  to  engage  in  continuous 
professional development.  

To access the profession of solicitador, a candidate can alternatively hold a law degree or an 
officially  recognised  degree  in  legal  agent  studies,  complete  a  traineeship  and  pass  a  State 
exam. 

As  far  as  legal  form  and  shareholding  requirements  are  concerned,  as  with  other  liberal 
professions,  only  lawyers  may  hold  shares  in  a  law  firm.  In  this  way,  the  totality  of  the 
company’s equity is held by qualified registered lawyers.   

To  preserve  independence  and  professional  secrecy  and  to  avoid  conflicts  of  interest,  the 
setting  up  of  multidisciplinary  companies  is  forbidden.  In  addition,  there  are  specific  rules 
dealing  with  incompatibility  between  certain  professions  (like  that  of  notary),  as  well  as 
general rules on incompatibilities and a general rule on conflicts of interest.  

Professional liability insurance is mandatory. There are no tariff restrictions, and lawyers can 
advertise  as  long  as  the  advertising  provides  true  and  factual  information  about  their 
professional activity and is in line with lawyers’ professional obligations. 

Patent agents 

In 2017, the Commission did not make any recommendations to Portugal for the profession 
of  patent  agent.  Since  then,  there  has  been  no  reform  or  other  initiative  the  Commission  is 
aware of concerning the regulation of this profession in Portugal. 

177 

 
 
 
The profession remains regulated by a reserve of activities and title protection (agente oficial 
de  propriedade  intelectual).  The  reserve  of  activities  covers  counselling  and  representation 
before  the  Patent  Office  or  other  administrative  authorities,  drawing  up  legal  documents  in 
intellectual property matters, and representing clients before the courts in intellectual property 
matters. All these activities are shared with lawyers. 

There  has  been  no  reform  of  the  current  legal  framework  since  November  2010,  when  the 
Portuguese Law on patent agents entered into force. 

Beyond  general  or  vocational  post/secondary  education,  it  is  possible  to  qualify  for  this 
profession via an academic degree in a wide range of courses. In any case, the exercise of the 
profession is subject to a prior exam with the competent authority (the Instituto Nacional de 
Propriedade Intelectual – INPI). 

Although prospective patent agents have to obtain prior authorisation from INPI before they 
can exercise the profession, INPI cannot be considered as a professional  association, unlike 
similar  bodies  for  other  qualified  professions  (e.g.  lawyers,  notaries,  engineers).  This  is 
because INPI’s role does not include representing the interests of patent agents, and nor does 
it have disciplinary powers. Membership of INPI is not mandatory.  

There  are no  restrictions on legal  form  and shareholding requirements. This  means that the 
reserved  activity  has  to  be  performed  by  a  qualified  patent  agent,  but  patent  agents  may 
organise themselves as sole practitioners or through a limited or unlimited company. A patent 
attorney may be part of the company or not.  

Joint exercise with other professions is also allowed, but there is a general rule on conflicts of 
interest that can limit the activity of patent agents in some particular cases. 

Real estate agents 

The profession of real estate agent is not regulated in Portugal. There is no legal initiative or 
envisaged  reform  that  would  regulate  the  activity  of  real  estate  agents  (showing  properties, 
facilitating contacts and negotiations, arranging sale and housing rental). 

Despite  this,  real  estate  companies  (mediadoras  imobiliárias)  are  bound  by  certain 
requirements, such as: 

-  prior registration with the responsible organisation; 
-  prior assessment of company’s aptitude/good reputation; 
-  mandatory insurance. 

The professionals who work for such companies do not have to obtain registration and are not 
bound  by  any  special  requirements.  There  is  no  mandatory  training  or  education,  prior 
professional experience or traineeship.  

Tourist guides 

In  2017,  the  Commission  made  the  following  recommendation  for  the  profession  of  tourist 
guide:   

  consider the justification and proportionality of regulation of the profession. 

There has been no reform or other initiative in Portugal the Commission is aware of which 
has taken into account or assessed its recommendation. 

178 

 
 
 
 
This profession remains regulated only in the autonomous regions of Madeira and the Azores. 
The profession is regulated by a reserve of activities covering the guiding of people to present 
and  explain  the  regions’  artistic  and  cultural  heritage.  This  includes  the  organisation  and 
guiding of tours (by bus or taxis), and providing information to tourists.  

The  exercise  of  this  profession  in  Madeira  and  the  Azores  is  subject  to  a  prior  certificated 
training  programme  and  possession  of  a  professional  card.  Various  institutes  offer  such 
training  courses  and  there  are  different  means  to  have  other  studies  recognised  for  the 
exercise of the activity. 

Tourist guides from another Member State providing services on a guided tour are allowed to 
do so as long as they have the proper qualification required by the home Member State for 
the exercise of the profession. 

Lastly, there are no restrictions concerning tariffs. Advertising is allowed, but it is subject to 
specific regulations. 

179 

 
 
 
 
   ROMANIA   
_______________________ 

I. 

Overview 

By  1 January 2021,  Romania  had  submitted  information  about  208  regulated  professions. 
This is a slight increase compared with the 2016 figures. Of those professions, 18.8% concern 
business services, 5.8% the construction sector and 0.5% the real estate sector.  

According to an  EU-wide survey114, 22% of Romania’s labour force can be considered to be 
working in regulated professions. This is slightly higher than the EU average (21%). 

Romania  is  regularly  updating  the  database  on  regulated  professions.  This  database 
provides  citizens  and  administrative  authorities  from  other  Member  States  with  valuable 
information about the regulation of professions in a given Member State.   

In  its  national  action  plan  for  2016,  Romania  gave  a  clear  overview  of  the  legislative 
framework  of  the  regulated  professions,  but  only  announced  limited  changes  for  certain  of 
them. On the basis of the information available, no reform seems to have been adopted.  

Romania’s list of regulated professions and competent authorities was drawn up prior to EU 
accession,  and  was  annexed  to  Law  No  200/2004  on  the  recognition  of  diplomas  and 
professional  qualifications  for  regulated  professions  in  Romania.  This  act  also  includes  the 
list  of  professions  regulated  in  Romania  and  the competent  authorities.  When  the  Law  was 
adopted  in  2004,  there  were  45  regulated  professions.  This  number  has  increased  over  the 
years, passing from 156 in 2015 to 189 in 2016 and 208 in 2021115.  

Romania  implemented  the  Professional  Qualifications  Directive  (Directive  2005/36),  as 
amended, by means of Law 200/2004. The latter also constitutes the main pillar of regulation 
for regulated professions in Romania.  
As  part  of  the  2020  European  Semester  economic  coordination  process,  a  recital 116 
concerning the situation of professional services was also adopted: 

Cumbersome  administrative  procedures  for  setting  up  businesses  as  well  as  regulatory 
requirements imposed on services providers, including regulated professions, further impede 
market development. 

In its 2020 European Semester country report on Romania, the Commission considered that: 

for  service  providers  could  stimulate 

investment.  Cumbersome 
Removing  barriers 
administrative  procedures  for  setting  up  businesses  as  well  as  regulatory  requirements 
imposed on service providers,  including regulated professions, limit market development. The 
level of restrictiveness in Romania is higher compared to the single market average for civil 
engineers,  architects,  accountants,  and  tourist  guides.  Removing  these  barriers  could 
stimulate competition and investment, including in innovation, within the services sector. 

114 Koumenta M. and Pagliero M., (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 
115 Numbers of regulated professions notified by Romania in the database of regulated professions. 
116 Recital 24. 

180 

 
 
 
 
                                                           
II. 

Situation on the analysed professions  

The list of regulated professions and corresponding competent authorities is annexed to Law 
200/2004  on  the  recognition  of  diplomas  and  professional  qualifications  for  regulated 
professions  in  Romania.  The  Law  was  amended  notably  in  2015  to  incorporate  the 
transposition of Directive 2013/55/EU.  

Regulatory restrictiveness is higher in Romania than the EU average for all of the professions 
under  review,  except  for  the  professions  of  lawyer,  for  which  it  is  slightly  lower,  and  for 
patent agent, for which it is similar to the EU average. Real estate agents are not regulated in 
Romania.  Among  the  professions  analysed,  the  highest  restrictiveness  level  is  observed  for 
lawyers.  

Chart 1: Regulatory restrictiveness, Romania, 2021 

Between 2016 and 2021, no major reform concerning professional services was adopted by 
Romania.  

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects 

In 2017, the Commission made the following recommendations for architects: 

reconsider the wide scope of reserved activities for architects; 

 
  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to the other requirements for architects. 

Despite these recommendations, there has been no reform or other initiative in Romania the 
Commission is aware of concerning the regulation of this profession. 

The  education  requirement  remains  6  years  of  academic  studies  plus  2  years  of  mandatory 
traineeship to obtain the right of signature, which is issued by the professional chamber once 
an architect has passed an evaluation.  

181 

 
 
 
 
 
 
Registration with a professional body is mandatory for architects with the right of signature. 
Registration  is  also  open  to  architects  without  the  right  of  signature.  The  profession  of 
architect is regulated through protection of title and reserves of activities.  

Architects  can  provide  a  wide  range  of  reserved  activities,  although  in  general  these  are 
shared  with  other  professionals.  However,  for  certain  activities  architects  maintain 
exclusivity.  For  instance,  architectural  design  and  planning,  and  provision  of  feasibility 
studies  are  exclusively  reserved  for  architects,  while  structural  design  is  reserved  for  civil 
engineers and installation design for mechanical and electrical engineers; buildings of ‘lower 
importance’ can also be designed by architectural technologists. In contrast, for the feasibility 
studies  of  historical  monuments/protected  areas,  the  architectural  component  can  be  done 
only by architects who also hold a certificate in this respect, issued by the Romanian Ministry 
of  Culture.  While  the  submission  of  documents  is  not  a  reserved  activity,  the  architectural 
design included in the technical documentation for a building permit can only be drawn up, 
signed and sealed by architects. 

The  continuous  personal  development  is  mandatory  and  drawn  up  by  the  professional 
organisation, based on Article 22 of the Professional Qualifications Directive. It includes the 
following important requirements: 96 hours/year, 5-year cycles, six cycles during the career. 
Renewal of right of signature is dependent on compliance with these requirements. Architects 
can work under the legal forms of individual office, associate office, commercial company or 
professional  civil  company.  The  civil  company  can  be  established  only  by  architects  with 
right of signature. For commercial companies, there are no shareholding requirements.  

Professional  indemnity  insurance  is  compulsory.  Architects  are  not  bound  by  fixed  or 
minimum fees and can advertise their activities in compliance with their professional ethics 
requirements. 

Based  on  the  information  available,  there  are  additional  certification  or  attestation  schemes 
for  architects  concerning  access  to  specific  professional  activities  that  would  be  subject  to 
additional  qualification  requirements  in  Romania 117 .  These  are:  leading/managing  the 
architectural design part of a construction project, expertise activities, activities on buildings 
of special significance or of cultural heritage, and special planning activities. 

Civil engineers 

In its 2017 recommendations, the Commission invited Romania to: 

 

review the wide scope of reserves of activities for engineers, taking into account the 
fragmentation of activities within this sector and professions.  

However, Romania has not engaged in any review. 

In its national action plan, Romania justified the need to regulate the profession in this sector 
by the high environmental risks in the country (one of highest seismic risks in Europe). 

In  Romania,  there  are  four  regulated  professions  covered  by  the  generic  profession  of  civil 
engineer:  (i)  construction  site  coordinator;  (ii)  technical  execution  responsible;  (iii)  quality 
verifier for construction projects; (iv)) certified technical expert.  

For all four professions, the legal framework establishes reserves of activities and protected 
title.  The  mentioned  professionals  can  intervene  in  relation  to  the  same  construction:  for 
instance,  the  activity  of  project  management,  construction  cost  management,  monitoring  of 
construction/  execution  of  the  project  has  to  be  done  by  a  construction  site  coordinator 

117 For example, architects wishing to work on projects in the field of cultural heritage need to pass a certification exam. 

182 

 
 
                                                           
(representing  the  beneficiary  of  the  construction)  and  by  a  technical  execution  responsible 
(representing  the  constructor),  according  to  specific  tasks  stipulated  in  the  procedures  and 
legislation.  

The  qualification  requirements  for  construction  site  coordinators  and  technical  execution 
responsible  vary  depending  on  the  domain(s)  and  subdomain(s)  of  authorisation.  For 
instance, professional  experience between 3 and 10 years is  also required depending on the 
classification of a construction according to its importance. The certification for construction 
site coordinators and the technical execution responsible is done by the State Inspectorate for 
Construction.  The  other  two  professions  require  an  engineer  or  architect  diploma  plus 
professional experience.  

Access to all professions is dependent on candidates passing a certification exam. 

There  are  no  restrictions  on  the  legal  form  and  shareholding  of  companies.  Apart  from  the 
requirement  to  have  a  clean  criminal  record,  no  additional  authorisation  requirements  have 
been  identified  except  for  electrical  installations,  combustible  natural  gas  installations, 
electrical networks and combustible natural gas networks.  

Accountants/tax advisers 

In its recommendations, the Commission invited Romania to:  

 

reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations to highly qualified professionals for accountants/tax advisers;  

  assess the consistency of the reserved activities and the distribution between the multiple 

regulated professions in the sector of accountancy and tax advice;  

  assess the proportionality of the shareholding requirements for acccountants/tax advisers. 

However,  Romania  has  not  reviewed  the  requirements  and  activities  reserved  for  those 
professionals.  

Accounting and tax advice activities are performed by the professions of expert (chartered) 
accountant,  licensed  accountant  and  tax  consultant.  The  professions  of  expert  and  licensed 
accountant  are  regulated  and  managed  by  CECCAR,  the  Body  of  Expert  and  Licensed 
Accountants of Romania, while the tax consultant profession is regulated and managed by the 
Chamber of Tax Advisers. All three professions are regulated through protection of title and 
reserves of activities. 

The reserved activities for expert (chartered) accountants cover:  

  bookkeeping/drawing  up  annual  financial  statements  and  consolidated  financial 

statements for undertakings;   

  accounting expert appraisals required by judicial authorities;  
  payroll activities, accounting management and bookkeeping;  
  economic and financial analyses and asset appraisals;  
  accounting examinations;  
 
 
 

representation and assistance before administrative authorities; 
technical expertise for the creation and restructuring of commercial companies;  
tax advice.  

For licensed accounts, the reserved activities cover:  

financial and management accounting;  

 
  payroll activities;  

183 

 
 
  bookkeeping of economic and financial operations.  

For tax advisers, the reserved activities cover:  

representation and assistance before administrative authorities;  

 
  accounting expert appraisals required by judicial authorities;  
 
 

tax consultancy with bookkeeping;  
tax advice.  

Many of these reserved activities are shared between the professions. For example, licensed 
accountants share all their activities (bookkeeping and preparing the documents for financial 
statements)  with  chartered  accountants.  The  activity  of  tax  advice  is  reserved  for  tax 
consultants,  whereas  expert  (chartered)  accountants  can  supervise  and  perform  accounting 
and  financial  record  keeping  activities,  perform  economic  and  financial  analyses  and  asset 
appraisals, and provide technical expertise for the creation and restructuring of companies.  

The level of qualification differs for expert (chartered) accountants and licensed accountants. 
The certification of expert (chartered) accountants requires a bachelor’s degree in economics 
and  3  years  of  theoretical  and  practical  training  completed  under  CECCAR.  For  licensed 
accountants, certification requires a high school graduation diploma and 3 years of theoretical 
and  practical  training  completed  under  CECCAR.  For  tax  consultants,  the  education 
requirement is a 3-year bachelor’s degree in  economics, while 5  years of prior professional 
experience  in  the  field  is  also  required.  Accountants  are  required  to  complete  continuous 
professional  development  every  year  in  order  to  be  granted  the  right  to  exercise  the 
profession.  

Membership of a professional association is compulsory. 

Joint exercise with other professions is allowed. 

There are no restrictions regarding the legal form, but the company’s main activity should be 
accounting  or  tax  advice  and  at  least  51%  of  the  shareholders  need  to  be  chartered 
accountants/licensed accountants. However, only one shareholder in a company providing tax 
advice should be a tax consultant.  

Professional liability insurance is compulsory.  

Lawyers 

In its recommendations, the Commission invited Romania to:  

  clarify  the  scope  of  the  reserves  so  as  to  facilitate  the  provision  of  legal  consultancy 

services by lawyers or other service providers, in particular for online services; 

  assess 

legal 

requirements, 

form  and  shareholding 

rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality of these 
restrictions in relation to core principles, such as the independence of the profession, and 
to the corresponding supervisory arrangements. In addition, consideration should be given 
to  the  cumulative  effect  of  such  requirements  in  cases  where  their  effects  might  be 
accentuated in the case of extensive reserves of activities (e.g. where legal advice is also 
part of the reserved activities) for lawyers. 

incompatibility 

However, Romania has not reviewed the requirements and activities reserved for lawyers. 

Law  No  51/1995  on  the  organisation  and  practice  of  the  profession  of  lawyer  in  Romania 
constitutes the legal framework governing the organisation and practice of the profession of 

184 

 
 
lawyer  in  Romania.  The  profession  of  lawyer  is  regulated  through  protection  of  title  and 
reserves of activities.  

The  reserved  activities  cover  representation  in  court,  legal  advice,  filing  legal  requests, 
drafting legal  acts,  mediation, fiduciary  activities etc. However, none of these activities are 
exclusively  reserved  for  lawyers.  For  instance,  notaries  can  also  draft  legal  acts  or  provide 
legal  advice.  Despite  the  existence  of  several  functioning  online  platforms,  the  legal 
framework  for  the  provision  of  legal  online  services  and  operation  of  online  platforms 
remains unclear.  

The  level  of  qualifications  required  is:  a  law  degree,  passing  the  entrance  exam  for  the 
profession, 2 years of professional traineeship and a final exam. Several alternative ways to 
become  a  lawyer  also  exist.  For  instance,  based  on  professional  experience  (e.g.  5  years 
experience as a judge), a lawyer who has passed the entrance exam for the profession may be 
exempted  from  the  obligation  to  pass  the  final  exam.  The  exams  are  organised  by  the 
competent authority, the National Union of Romanian Bar Associations (UNBR). 

Registration with a bar association is mandatory. Unclear legislation adopted post-1989 has 
led to the creation of parallel bar associations, both in Bucharest and at regional level. While 
the  bars  were  not  considered  as  official  by  the  government,  they  were  tolerated.  However, 
after Romania’s accession to the EU in 2007, recognition of the professional qualifications of 
lawyers  registered  with  the  parallel  and  unofficial  bars  has  become  an  issue.  As  a  result,  a 
substantial  number  of  complaints  has  been  received  by  the  Commission.  The  Commission 
continues  to  receive  complaints  on  this  issue,  particularly  from  EU  lawyers  registered  with 
the  UNBR-Bota,  which  is  no  longer  considered  as  the  competent  regulatory  authority  for 
lawyers. However,  based on the judgment  of 21 September 2015 of the Romanian Court of 
Cassation, lawyers registered with the UNBR-Bota organisation cannot be regarded as legally 
practising  as  a  lawyer  within  the  meaning  of  Article  348  of  the  Criminal  Code 118 .  In 
accordance with  Article  1(2) and  (3) of  Law No  51/1995,  the profession  of lawyer may  be 
exercised only by lawyers registered with  the bar association to  which they belong.  No bar 
association  may  be  established  and  operated  outside  the  National  Union  of  Romanian  Bar 
Associations. 

The  rules  on  legal  form  and  shareholding  requirements  applicable  to  lawyers  are  very 
restrictive.  While  lawyers  can  also  provide  services  in  professional  companies  with  limited 
liability, the choice of legal form is limited. In addition, shareholding by professionals other 
than lawyers is not possible and joint exercise of professions is prohibited.  

Professional liability insurance is compulsory.  

Lawyers  are  not  bound  by  fixed  or  minimum  fees  and  can  advertise  their  activities  in 
compliance with their professional ethics requirements.  

Patent/trademark agents 

In 2017, the Commission did not make any recommendations to Romania for the profession 
of  patent  agent.  Since  then  there  has  been  no  reform  or  other  initiative  the  Commission  is 
aware of concerning the regulation of this profession. 

The profession remains regulated through protection of the title and reserves of activities. The 
reserves of activities are shared with other related professionals (lawyers and legal advisers). 

118 http://www.scj.ro/1093/Detalii-jurisprudenta?customQuery[0].Key=id&customQuery[0].Value=123204  

185 

 
 
 
                                                           
The qualification can be acquired by obtaining a bachelor’s degree in technical, scientifical or 
legal  studies  and  by  passing  an  exam  organised  by  the  State  Office  for  Patents  and 
Trademarks. Prior experience of at least 3 years in the field of the diploma (technical, legal, 
scientific) and 3 years in the field of patent regulation/industrial property is required, but the 
two periods can coincide. Incompatibility rules are also in place: in order to avoid conflicts of 
interest, some activities cannot be performed (for instance, representing clients with opposing 
interests,  trade,  or  carrying  out  activities  that  could  lead  to  unfair  competition).  Only  four 
legal  forms  of  practice  are  allowed:  cabinet  individual;  cabinet  asociat;  societate  civila 
profesionala;  societate  comerciala  with  sole  activity  of  intellectual  property.  These  can  be 
established only by patent agents.  

Patent  agents  are  not  bound  by  fixed  or  minimum  fees  and  can  advertise  their  activities  in 
compliance with their professional ethics requirements.  

Real estate agents 

The  profession  is  indicated  as  not  regulated  in  Romania  but  training  for  the  profession  is 
regulated. 

Consumer  interests  are  considered  to  be  guaranteed  through  consumer  protection  and 
criminal law.  

Tourist guides 

In  2017,  the  Commission  made  the  following  recommendation  for  the  profession  of  tourist 
guide:   

  consider the justification and proportionality of regulation of the profession. 

There has been no reform or other initiative the Commission is aware of which has taken into 
account  or  assessed  the  Commision’s  recommendation.  However,  Romania  indicated  that  a 
reform is pending. 

There  remain  three  categories  of  tourist  guide:  local  guide,  national  guide  and  specialised 
guide (e.g. mountain guide).  

The profession is regulated through reserves of activities, which are exclusive, i.e. not shared 
with any other profession. The reserves of activities have a broad definition:  

A tourist guide is a person who leads and advises a group of tourists or visitors, offering the 
necessary explanations about the places visited, and who ensures that the contracted tourist 
programme is run under the best possible conditions.  

While  there  are  no  territorial  restrictions  for  practising  the  profession  of  tourist  guide  in 
Romania,  only  national  tourist  guides  can  accompany  groups  of  Romanian  tourists  outside 
Romania. 

Becoming  a  local  tourist  guide  requires  completion  of  at  least  1 080  hours  of  training; 
becoming  a  national  tourist  guide  requires  additional  training  of  180  hours.  The  legal 
framework  establishes  an  age  limit  of  62  years  for  specialised  guides  and  65  years  for 
national  guides.  Beyond  these  ages  it  is  no  longer  possible  to  register  for  the 
qualification/training  needed  to  obtain  a  tourist  guide  certificate,  but  tourist  guides  are  still 
allowed  to  exercise  the  profession  past  those  ages.  Additional  requirements  include 
knowledge of a foreign language and a medical certificate. 

186 

 
 
 
 
 
   SLOVAKIA   

_______________________ 

I. 

Overview 

By  5 January 2021,  Slovakia  had  submitted  information  about  209  regulated  professions. 
Among those professions, 11.4 % concern business services, 6.4% the construction sector and 
0.3% the real estate sector. This is a decrease compared with previous figures, in particular 
since 2016. It seems that only a few professions have been deregulated and most changes are 
due to corrections to the entries in the database. 

According to an EU-wide survey119, 27% of Slovakia’s labour force can be considered to be 
working in regulated professions. This is higher than the EU average (21%). 

Slovakia is regularly updating the database on regulated professions. The database provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about the regulation of professions in a given Member State.  

In its national  action  plan from 2016, Slovakia informed the Commission that all relevant 
Slovak  competent  authorities  had  reviewed  the  Slovak  regulation  of  professions  in  light  of 
the  definition  of  regulated  profession  and  concluded  that  many  professions  notified  to  the 
Commission in the past did not fall under the amended Directive 2005/36/EC. Furthermore, 
Slovakia  identified  some  duplication  in  the  professions  previously  notified  to  the 
Commission. Following this review, Slovakia had identified 242 professions that in its view 
are regulated in the country.  

Furthermore,  in  its  national  action  plan  Slovakia  presented  an  overview  of  the  regulatory 
framework of the regulated professions and announced changes in regulation, mainly linked 
to  transposition  of  EU  legislation.  It  also  gave  notice  of:  (i)  an  amendment  to  the  Law  on 
trade removing certain requirements for access to trading professions; and (ii) amendments to 
the Law on sport that resulted among other things in the merger of 20 regulated professions in 
the field of sport into two new professional categories. Finally, Slovakia announced plans to 
introduce  regulation  for  the  profession  of  estate  agent.  While  changes  were  made  in  the 
database of regulated professions, reducing significantly the number of regulated professions, 
the announced structural reform of the profession of real estate agent has not been adopted. 

The  2020  European  Semester  country  report  for  Slovakia,  drawn  up  in  the  light  of  the 
country-specific  recommendations  issued  to  Slovakia  as  part  of  the  European  Semester 
economic coordination, indicates that professional services continue to be heavily regulated, 
hampering competition120.  

119 Koumenta M. and Pagliero M., (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

120 Commission  staff  working  document,  Country  Report  Slovakia  2020,  accompanying  the  document  Communication  – 
2020  European  Semester:  Assessment  of  progress  on  structural  reforms,  prevention  and  correction  of  macroeconomic 
imbalances, and results of in-depth reviews under Regulation (EU) No 1176/2011 {COM(2020) 150 final}, SWD(2020) 524 
final, p. 48. 

187 

 
 
 
 
 
 
                                                           
II. 

Situation on the analysed professions  

Restrictiveness  in  Slovakia  is  higher  than  the  EU  average  for  all  the  professions  under 
review,  with  the  exception  of  real  estate  agent.  Among  the  professions  analysed, 
restrictiveness is the highest for lawyers.  

Chart 1: Regulatory restrictiveness, Slovakia, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In  2017,  the  Commission  made  the  following  recommendations  for  the  profession  of 
architect:  

reconsider the wide scope of reserved activities; 

 
  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to other requirements. 

In  addition,  the  Commission  made  the  following  recommendation  for  the  profession  of 
engineer:  

  assess the proportionality of shareholding requirements. 

Despite  these  recommendations,  Slovakia  has  not  initiated  any  reform  for  these  two 
professions. 

Slovak  legislation  regulates  separately  the  professions  of  chartered  civil  engineer, 
construction  manager,  construction  supervisor  and  the  profession  of energy  certification 
expert.  

Around  half  of  reserved  activities  of  architects  and  engineers  are  shared  with  another 
profession.  

For  architects,  access  to  the  profession  is  subject  to  the  following  conditions:  5  years  of 
university  education  in  architecture  or  4  years  of  university  education  in  architecture  and  2 
years of mandatory traineeship (the traineeship can start at the earliest after the completion of 

188 

 
 
 
 
 
 
the  third  year  of  studies),  followed  by  3  years  professional  experience  and  an  exam.  The 
Commission  understands  that  architects  holding  qualifications  set  out  in  Annex  V  to  the 
Professional  Qualification  Directive  are  equally  subject  to  these  additional  experience 
requirements if they wish to practise in Slovakia. 

For chartered civil engineers, qualification consists in 5 years of university education, 3 years 
of mandatory traineeship and passing an exam. 

Construction managers and construction supervisors are considered to be fully qualified after 
obtaining:  

(a)  university  education  of  3  years  in  electro-technics  or  engineering  and  3  years  of 
professional experience in construction design; or  

(b) university technical education of 3 years and 5 years of professional experience; or  

(c)  technical  high  school  education  and  5  years  of  professional  experience  as  construction 
supervisor or construction manager.  

For  the  energy  certification  of  buildings,  a  professional  is  considered  fully  qualified  after 
obtaining:  

(i) a second-level university degree in either:  

(a)  construction or architecture for thermal protection activities;  
(b) construction,  energy  or  engineering  for  the  activities  of  heating  and  hot  water 

preparation or for ventilation and air conditioning; or  

(c)  electrical  engineering  for  activities  with  electrical  wiring  systems  and  built-in 

lighting; and  

(ii) professional relevant experience of at least 3 years (e.g. design of civil structures, energy 
equipment of buildings, evaluation concerning thermal-insulation properties).  

In addition, an exam must be passed and a trade licence obtained for each of these activities. 

Registration  with  the  relevant  professional  chamber  is  compulsory  for  all  the  above-
mentioned professions.   

Architects  and  engineers  are  obliged  to  pass  the  state  exam  again  if  they  have  committed 
serious misconduct in the exercise of the profession, if they have not exercised the profession 
for 5 years or if the law has significantly changed.  

Only architects are obliged to follow mandatory training organised by the Chamber and reach 
20 credit points within 5 years. 

Architects and engineers can exercise their profession as sole practitioners or via other legal 
forms  (commercial  company  established  under  Slovak  law  or  association  agreement 
concluded between two or more sole practitioners). Joint exercise of profession is limited to 
architects  and  engineers.  Furthermore,  there  are  shareholding  and  voting  restrictions  in 
Slovakia  (at  least  51%  of  shares/votes  must  belong  to  architects  or  engineers)  in  any  legal 
form.  The  Commission  understands  that  there  are  no  restricition  on  the  types  of  minority 
shareholders.  

No  limitations  of  the  licences  granted  or  territorial  restrictions  have  been  identified. 
Professional  liability  insurance  is  compulsory  for  architects  and  chartered  civil  engineers. 
Other authorisation requirements include legal capacity, a clean criminal record and taking an 
oath. 

189 

 
 
Architects  and  engineers  are  required  to  provide  information  to  their  clients  on  the  method 
they use to calculate their remuneration. There are no restriction concerning fees. However, 
architects  and  engineers  may  provide  services  free  of  charge  only  with  the  consent  of  the 
Chamber  or,  in  the  case  of  small-scale  work,  for  health  and  social  care  institutions  or 
charities. 

In addition, under the Law on trade, there are nine different regulated trade activities in the 
area  of  engineering/construction  business.  These  include  energy  auditor,  preparation  of 
documentation and designs for simple constructions, small constructions and changes of these 
constructions,  realisation  of  landscape-architectural  horticultural  works.  These  require 
fulfilment  of  education  and/or  age  and/or  professional  qualification  criteria  (including 
additional  certification  on  top  of  professional  experience  in  some  cases)  depending  on  the 
activity  concerned  and  obtaining.  A  trade  licence  must  also  be  obtained.  Some  of  these 
activities include additional requirements for professionals with qualifications in architecture. 

Based  on  the  information  available,  there  are  no  further  certification  or  attestation  schemes 
for  architects  or  engineers  concerning  access  to  specific  professional  activities  reserved  for 
architects  or  engineers  that  would  be  subject  to  additional  qualification  requirements  in 
Slovakia121. 

Accountants/tax advisers 

In  2017,  the  Commission  made  the  following  recommendations  for  the  professions  of 
accountant/tax adviser:  

 

reconsider  reserving  simple  tasks  such  as  payroll  activities  or  preparation  of  tax 
declarations for highly qualified professionals; 

  assess the proportionality of the shareholding requirements. 

Despite these recommendations, Slovakia has not initiated any structural reform. However, it 
did  change  the  education  requirement  in  2020  by  removing  the  reference  to  the  type  of 
university studies necessary to access the profession. 

While accountant is not a regulated profession, the profession of tax adviser is regulated by 
way of reserves of activities and protection of title. 

The activities of tax adviser consist of: (i) providing advice in determining the tax base and 
taxes,  and  in  tax  planning;  (this  is  not  shared  with  any  other  profession);  and  (ii)  giving 
opinions and explanations to clients on the application of legislation in the field of taxation 
(shared with lawyer). 

The access to the profession of tax adviser is subject to the following conditions: 5 years of 
university  education,  5  years  of  practice  in  economics  or  law  or,  alternatively,  3  years  of 
practice  as  an  assistant  tax  adviser,  and  the  passing  of  a  state  exam.  Registration  with  the 
Slovak Chamber of Tax Advisers is compulsory. 

121 e.g.  where  additional  education  or  experience  or  an  exam  would  be  required  in  order  to  pursue  specific/specialised 
activities.  

190 

 
 
 
 
                                                           
Tax advisers have to attend mandatory yearly training; according to the Chamber’s by-laws, 
different  options  are  offered  to  the  tax  advisers,  including  studying  for  an  LL.M  or  PhD. 
Failure to fulfil this obligation may result in suspension from practice.  

Following  an  investigation  by  the  European  Commission  opened  in  2012,  Slovakia  revised 
the  Law  on  tax  advisers  and  allowed  tax  advice  services  to  be  provided  in  any  corporate 
form. The minimum obligatory shareholding and voting rights in tax advice companies were 
reduced  from  75%  to  50%.  Shareholders  have  to  be  natural  persons.  Other  authorisation 
requirements  include  legal  capacity  and  taking  an  oath  before  the  President  of  the  Slovak 
Chamber of Tax Advisers.   

The  fees  are  not  regulated.  However,  the  remuneration  should  reflect  the  level  of 
accountability,  complexity  and  scope  of  issues  to  be  addressed  and  time  needed  for  tax 
consulting. 

Advertising is permitted as long as it provides true and factual information, in line with the 
ethics  standards  in  place.  Discreditng  other  tax  advisers  or  third  parties  is  explicitly 
prohibited. 

Lawyers 

In 2017, the Commission made the following recommendations for the profession of lawyer:  

  clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services; 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 
profession,  and  to  the  corresponding  supervisory  arrangements.  In  addition, 
consideration  should  be  given  to  the  cumulative  effect  of  such  requirements  to  the 
extent  that  their  effects  might  be  accentuated  in  the  case  of  extensive  reserves  of 
activities (e.g. where legal advice is also part of the reserved activities). 

Slovakia  has  not  initiated  any  reforms  in  these  fields.  However,  between  2019  and  2021, 
Slovakia did  modify some of the requirements linked to  traineeships, in particular reducing 
their duration. 

The  profession  of  lawyer  (advocate)  is  regulated  by  way  of  reserves  of  activities  and  title 
protection.  The  activities  of  lawyer  consist  of:  (i)  drawing  up  legal  documents  such  as 
contracts,  real  estate  transactions  and  wills  and  preparing  statements  of  legal  opinions;  (ii) 
legal  advice  (including  in  tax  matters);  (iii)  representation  before  administrative  authorities 
(including  tax  authorities);  and  (iv)  representation  of  clients  before  courts  (although 
representation by a lawyer is not always mandatory). Some of these activities are shared with 
other profession(s) such as notaries or tax advisers.  

Access to the profession of lawyer is subject to the following conditions: a university degree 
in law (5 years or second-level university studies or equivalent), 3 years of legal practice as a 
trainee lawyer and completion of special training set by the Chamber, to be followed during 
these 3 years, and the passing of a state exam. A judicial, notarial or prosecutor’s examination 
passed in Slovakia is considered equivalent to the Bar examination. Registration with the Bar 
is mandatory.  

191 

 
 
 
Lawyers  may  practice  as:  (i)  sole  practitioners;  (ii)  in  association  with  other  lawyers 
(advocates); (iii) in a partnership (public limited company) as a partner; (iv) in an unlimited 
partnership  (commandite  company)  as  an  unlimited  partner;  or  (v)  in  a  limited  liability 
company  as  an  administrator.  Shareholders/partners  in  all  legal  forms  must  be  lawyers  and 
thus natural persons. 

With regard to the joint exercise of professions, a lawyer may practise either independently or 
in association with other lawyers. No other joint exercise is permitted. However, according to 
the  Lawyers’  Code  of  Conduct,  lawyers  may  associate  for  a  purpose  other  than  the  joint 
practice of law, for example to deal with various matters of common interest, joint training, 
consultation on certain legal matters, etc., provided that this is not contrary to the law on the 
legal profession and other legislation. 

Lawyers must not be employed elsewhere and are not permitted to carry out similar activities, 
except for pedagogical, literary, scientific, artistic or sporting activities, or as members of a 
government  advisory  body  or  other  activity  not  incompatible  with  legal  practice,  to  be 
decided by the Chamber.  

Continuous professional  development is not mandatory, but is  encouraged by the Chamber. 
Professional liability insurance is compulsory. Additional requirements include legal capacity 
and taking an oath before the President of the Slovak Chamber of Advocates. 

There is no restriction on fees. Lawyer’s fees are determined by agreement between lawyer 
and  client  (‘the  contractual  fee’).  However,  in  the  absence  of  agreement,  the  fees  will  be 
determined  according  to  the  legal  provisions,  which  establish  a  list  of  tariffs.  Referring  a 
client cannot give any right to compensation. 

A lawyer is  permitted to engage in  advertising  as  long  as the  advertising provides true and 
factual  information,  respecting  the  dignity  of  the  profession.  Certains  forms  of  advertising, 
such as comparative advertisement, are explicitly prohibited.  

Patent agents 

In 2017, the Commission made the following recommendations for the profession of patent 
agent:  

  ensure  that  the  recognition  procedure  applying  to  foreign  diploma  holders  seeking 
access  to  the  profession  of  an  assistant  patent  agent  complies  with  the  TFEU 
provisions on free movement of workers and non-discrimination and with the relevant 
case-law; 
reassess the condition of prior professional experience as a requirement to access the 
profession of patent/trademark agent. 

 

There are two professions governed by the same legal act: patent agent and  assistant patent 
agent. The first is regulated by means of reserves of activities, the latter Slovakia considers as 
non-regulated under Directive 2005/36/EC. 

The activities of patent agent consist of: (i) counselling and representation before the Patent 
Office or other administrative authorities; and (ii) drawing up legal documents on intellectual 
property. These activities are reserved and shared with the profession of lawyer. 

Access  to  the  profession  of  patent  agent  is  subject  to  the  following  conditions:  university 
diploma  (3  years),  3  years  specialised  practice  as  an  assistant  patent  agent  or  4  years  of 
specialised practice in the area of intellectual property rights, followed by a state exam. 

192 

 
 
 
Registration with the Chamber for Patent Agents is compulsory. 

A patent agent can practice as a sole practitioner, in association with other patent agents, or in 
a patent agents’ business company. A patent agents’ business company is a company where 
the patent agent is a partner, shareholder or employee. Incompatibility rules require that there 
be no conflicts of interest. 

Other  authorisation  requirements  for  patent  agents  include  legal  capacity,  a  clean  criminal 
record, the absence of disciplinary proceedings, a clean bankruptcy record (5 years) and the 
taking of an oath. 

The  role  of  an  assistant  patent  agent  is  to  be  involved  in  the  work  of  patent  attorney;  such 
work  should  help  assistant  patent  attorneys  prepare  for  the  state  exam  to  become  a  fully 
qualified patent attorney. There are certain access requirements for the profession of assistant 
patent  agent:  a  university  diploma  (3  years),  legal  capacity,  a  clean  criminal  record,  an 
employment  contract  with  a  patent  attorney,  and  registration  on  the  list  of  assistant  patent 
agents  at  the  Chamber  for  Patent  Agents.  Holders  of  diplomas  from  other  Member  States 
have  to  undergo  an  academic  recognition  procedure  instead  of  recognition  for  professional 
purposes before being able to exercise this profession in Slovakia. Slovak legislation provides 
for  the  application  of  an  academic  recognition  procedure  in  the  case  of  access  to  non-
regulated professions by foreign diploma holders. 

There are no restrictions on fees and advertising. However, Regulation  No 611/2004  of the 
Industrial  Property  Office  regulates  the  methods  for  determining  the  remuneration  to  be 
agreed  between  the  client  and  the  patent  agent,  the  conditions  for  determining  the 
reimbursement of cash expenses and compensation for loss of time. 

Real estate agents 

In  2017,  the  Commission  made  the  following  recommendations  for  the  profession  of  real 
estate agent: 

  evaluate  to  what  extent  the  duration  of  mandatory  qualification  requirements  is 
indispensable  in  view  of  the  tasks  pursued  by  estate  agents  and  the  objectives  of 
regulation; 
remove  the  requirement  for  the  holders  of  qualifications  from  other  EU  Member 
States to undergo a procedure for academic recognition of their diplomas. 

 

Slovakia considers that the profession of real estate agent is not regulated; however, it defines 
the activities of ‘brokering of the sale, lease and purchase of property’ (real estate activities) 
as regulated trade. In its 2016 national action plan, Slovakia announced an assessment of the 
possibilities for regulating the profession of real estate agent. Voluntary certification was also 
under consideration. 

Slovakia has not yet adopted a structural reform, but in 2020 it changed the requirements for 
accessing  the  profession  for  persons  with  secondary  education  (holding  a  school-leaving 
examination). 

Slovakia’s  Law  on  trade  lays  down  a  number  of  requirements  on  access  to/exercise  of  the 
activities of ‘brokering of sale, lease and purchase of property (real estate activities)’. These 
are: (i) legal capacity;  (ii) acquiring a trading licence, which results in automatic registration 
in the Trade Register; (iii) a university degree in economics, law, engineering or architecture 
or a complete secondary education with school-leaving examination; (iv) 2 years’ experience 
in the field; and (v) a certificate of completion of an accredited educational programme issued 

193 

 
 
 
by  an  educational  institution  accredited  by  the  Slovak  Ministry  of  Education,  Science, 
Research and Sports. Holders of diplomas from other EU Member States have to undergo an 
academic recognition procedure before being able to exercise these activities in Slovakia.  

Tourist guides 

In  2017,  the  Commission  made  the  following  recommendation  for  the  profession  of  tourist 
guide:  

  consider the justification and proportionality of the regulation of the profession. 

The profession of tourist guide remains regulated by way of reserves of activity.  

The  activities  of  tourist  guide  consist  of  accompanying  and  guiding  tourists  on  cruises  and 
sightseeing  tours  and  presenting  the  cultural  and  natural  heritage  of  a  specific  area.  Both 
activities are reserved and are not shared with any another profession. 

Access  to  the  profession  of  tourist  guide  is  subject  to  the  following  conditions:  general  or 
vocational  secondary  education,  training  of  minimum  300  hours  and  an  attestation  of  the 
competence obtained, after passing an exam, at the end of the training. 

A tourist guide can exercise their activities as sole trader (natural person), or as an employee 
in  any  form  of  company  under  Slovak  law.  The  Commission  understands  that  there  is  no 
restriction in relation to the legal form. 

No additional requirements have been reported, except the need for a trade licence.  

There is an official price list for tourist guide services. A price reduction can only be granted 
in extraordinary and justified cases. 

194 

 
 
 
   SLOVENIA   
_______________________  

I. 

Overview 

By  26 February 2021,  Slovenia  had  submitted  information  concerning  282  regulated 
professions  in  the  Regulated  Professions  Database,  a  slight  increase  compared  with  the 
number  reported  in  November  2016  (264  regulated  professions).  This  is  mainly  because 
Slovenia  has  recently  updated  the  missing  information  and  outstanding  notifications  in  the 
database.  Of  the  professions  subject  to  regulation,  32%  concern  health  and  social  services, 
12% public services and education, a further 12% transport and 11% business services.  

Slovenia  is  regularly  updating  the  database  on  regulated  professions. This  database  is  an 
important source of information providing citizens and administrative authorities from other 
Member  States  with  valuable  data  about  the  regulation  of  professions  in  a  given  Member 
State.  Many  notifications  since  2017  concerned  the  previously  missing  proportionality 
assessments, prior checks for service provision and completion of other missing information. 
There  were  also  numerous  notifications  due  to  changes  in  the  legislation  such  as:  (i)  the 
introduction  of  obligatory  continuous  professional  development  (CPD);  (ii)  a  re-licensing 
system for health-sector professions; and (iii) shortening of the mandatory training for several 
professions in this sector. 

Many  regulated  professions  analysed  here  have  undergone  regulatory  changes  in  Slovenia 
since 2017, some in response to the Commission recommendations addressed to Slovenia in 
2017. Regulatory rules governing the professions of engineer and architect changed in 2017, 
while those on tourist guides changed in 2018; the rules on the professions of lawyer and real 
estate agent changed in 2019 (for more details see the profession-specific sections below).  

II. 

Situation on the analysed professions 

Regulatory restrictiveness in Slovenia is higher than the EU average for all of the professions 
analysed, except for patent agents and the non-regulated profession of accountant/tax adviser.  

Chart 1: Regulatory restrictiveness, Slovenia, 2021 

195 

 
 
 
 
 
 
 
The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In 2017, the Commission did not make any specific recommendations for the professions of 
architect and civil engineer in Slovenia. 

Slovenia introduced regulatory changes to  provisions governing the professions of engineer 
and architect in 2017.  

Just as in 2016, Slovenia continues to regulate three professions in the category of architect: 
architect,  landscape  architect  and  spatial  planner  (arhitekt,  krajinski  arhitekt,  prostorski 
načrtovalec). These three professions  remain regulated by  way of  reserves of activities and 
title protection.  

Regarding  professions  in  the  field  of  civil  engineering,  Slovenia  used  to  regulate  five 
professions:  responsible  project  designer  (Odgovorni  projektant),  responsible  supervisor 
(Odgovorni  nadzornik),  responsible  reviser  of  design  documentation  (Odgovorni  revident), 
responsible  building  contractor  (Odgovorni  vodja  del)  and  building  site  coordinator  (vodja 
del).  These  were  regulated  by  way  of  reserves  of  activities.  Following  the  reform  of  2017, 
Slovenia informed the Commission that it currently regulates the following professions in the 
category  of  civil  engineer:  chartered  engineer  (Pooblaščeni  inženir)  and  building  site 
coordinator/site  engineer  (Vodja  del),  with  possibility  for  both  professions  to  specialise  in 
different  fields.  According  to  information  from  Slovenia,  the  current  system  relies  on  self-
certification. Slovenia has also introduced title protection for both professions, in addition to 
reserves of activities.  

The  activities  reserved  for  chartered  architects  broadly  fall  into  the  following  activity 
categories:  

  architectural  design  and  planning,  feasibility  studies  for  buildings  (exclusively 

reserved for chartered architects);  

  examination  of  design  and  related  documentation  (partly  shared  with  chartered 
engineers:  architects  examine  the  design  and  related  documentation  of  buildings, 
while engineers examine the design and documentation for other structures);   

  preparation/  submission/signing  of  technical  control  and  compliance  documentation 
(partly  shared  with  chartered  engineer:  architects  prepare/submit/sign  technical 
control and compliance documents with regard to buildings, while civil engineers do 
the same for other civil engineering structures);  

  construction  cost  management,  monitoring  of  construction/execution  (partly  shared 

with chartered engineer – in their respective fields of specialisation);  

  urban/territorial  planning/design  (mainly  reserved  for  chartered  spatial  planners  and 
only  partly  shared  with  chartered  architects  –  chartered  architects  can  only  provide 
detailed spatial plans for municipalities/local authors);  

  other:  tender  and  contract  administration  (exclusively  reserved  for  chartered 

architects). 

The  activities  reserved  for  chartered  landscape  architects  broadly  fall  into  the  following 
activity categories:  

196 

 
 
 
  preparation/submission/signing  of  technical  control  and  compliance  documentation, 
but  only  for  plans  in  the  field  of  landscape  architecture  (exclusively  reserved  for 
chartered landscape architects);  
 
landscape architecture (exclusively reserved for chartered landscape architects);  
  examination  of  design  and  related  documentation  for  landscape  plans  (shared  with 

chartered architects);  

  construction  cost  management,  monitoring  of  construction/execution  (shared  with 

chartered architects and chartered engineers). 

The activities reserved for  chartered spatial planners broadly fall into the following activity 
categories:  

  examination  of  design  and  related  documentation  (shared  with  chartered  architects 

only in cases of detailed spatial plans for municipalities);  

  correction/submission/signing  of  technical  control  and  compliance  documentation 

(shared with chartered architects);  

  construction  cost  management,  monitoring  of  construction/execution  (shared  with 

chartered architects);  

  urban/ territorial planning/ design (shared with chartered architect). 

The  activities  reserved  for  chartered  engineers  broadly  fall  into  the  following  activity 
categories: 

  design  and  planning,  feasibility  studies  for  civil  engineering  structure  (exclusively 

 

reserved for chartered engineers);  
representation  for  obtaining  permits  for  civil  engineering  structure  (shared  with 
chartered architects);  

  project  management,  including  monitoring  of  execution  and  construction  cost 

management (shared with site engineers);  

  management  of  constructions  maintenance,  including  inspection  (shared  with 

chartered architects);  

  managing work on the construction site (shared with site engineers). 

The activities reserved for site engineers broadly fall into the following activity categories:   

  project  management,  including  monitoring  of  execution  and  construction  cost 

management (shared with chartered engineers);  

  management  of  constructions  maintenance,  including  inspection  (shared  with 

chartered engineers);  

  managing work on the construction site (shared with chartered engineers). 

Access  to  the  professions  in  the  fields  of  architecture  and  engineering  is  subject  to  the 
following conditions: 5 years of university education (except for site engineers, for which 3 
years of university training is required), 2 years of mandatory traineeship, and a state exam. 
The  mandatory  traineeship  was  shortened  from  3  years  to  2  years  following  the  reform  in 
2017. 

Registration with the relevant professional body remains compulsory for both architects and 
engineers.  

In  2017,  Slovenia  introduced  continuous  professional  training  requirements  for  all  the 
professions falling under the categories of architect/civil engineer, with the exception of site 
engineer.  Training  is  validated  with  credit  points;  each  year,  both  architects  and  engineers 
must  collect  at  least  6  points.  However,  the  rules  on  how  these  points  are  counted  differ 

197 

 
 
between the two professional categories. For civil engineers, passive participation in training 
counts for maximum 5 points, while active participation (e.g. as a speaker) counts for twice 
as many points, but up to a maximum of 5; publication in a professional journal counts for 5 
points. For architects, passive participation in training accounts for maximum 5 points while 
active participation (e.g. as a speaker) accounts for 1 point more than similar passive training; 
publication in a professional journal counts for 2 points.  

Fees for continuous professional development are not specified. The training can be provided 
free of charge or for a fee; the fee can change depending on the training provider.  

Accountants/tax advisers 

The  professions  of  accountant  and  tax  adviser  remain  unregulated  in  Slovenia.  There  is  an 
Accounting  Service  Chamber  (ZRS),  part  of  the  Chamber  of  Commerce  and  Industry  in 
Slovenia (GZS); membership of that body is voluntary. The chamber offers training courses 
at different professional associations in Slovenia. 

Some  associations  of  tax  advisers  exist  in  Slovenia  solely  on  a  voluntary  basis;  there  is  no 
obligatory membership or compulsory fees. 

According to the information provided by the Slovenian  authorities, there is no intention at 
present to regulate these professions. 

Lawyers 

In 2017, the Commission made the following recommendations for the professional category 
of lawyer: 

to all Member States: 

  clarify the scope of the reserved activities so as to facilitate the provision of legal 
consultancy services by lawyers or other service providers, in particular for online 
services; 

  assess  legal  form  and  shareholding  requirements,  incompatibility  rules  and 
multidisciplinary restrictions, in particular taking into account the proportionality 
of these restrictions in relation to core principles, such as the independence of the 
profession, and to the corresponding supervisory arrangements.  

specifically to Slovenia: 

 

remove the nationality requirement for EU nationals qualified in Slovenia. 

Slovenia  amended  the  Law  on  attorneys  in  2019,  ensuring  compliance  with  EU  law  by 
removing  the  nationality  requirement  to  access  the  profession.  The  removed  requirement 
concerned  holders  of  Slovenian  qualifications,  and  did  not  affect  EU  nationals  trained  in 
other EU countries. No other regulatory changes of relevance for this report were made to the 
Law on attorneys on this occasion. 

Access  to  the  profession  of  attorney  (Odvetnik)  in  Slovenia  remains  regulated  by  means  of 
reserves of activities and title protection.  

198 

 
 
 
 
 
 
 
 
The reserved activities are the following: representation before courts, legal advice, drawing 
up  legal  documents  and  representation  before  administrative  authorities.  The  first  and  last 
activities  are  partially  shared  with  patent  agents  and  with  design  and  trademark  agents;  the 
second is shared with law graduates, while the third is partially shared with notaries and law 
graduates.  

Access  to  the  profession  of  attorney  is  subject  to  the  following  conditions:  5  years  of 
university education in law in Slovenia or foreign qualifications recognised as equivalent, a 
state exam, plus 4 years of relevant work experience (of which at least 1 year after passing 
the state exam).  If non-mandatory 2-year training is  followed, it is  equivalent to  2  years of 
professional experience. 

Registration in the professional chamber is compulsory.  

There  is  a  general  obligation  of  continuous  professional  development  under  the  Code  of 
Conduct of the Slovenian Bar. 

Attorneys  can  exercise  their  profession  as  sole  practitioners  or  in  certain  corporate  forms 
including limited liability companies.  

Only attorneys may be shareholders or owners of an attorneys’ office established in Slovenia.  

Several activities are incompatible with the profession of attorney. These include:  

  employment in the civil service or as an employee (except for scientific, educational, 

artistic and publishing activities);  

  notarial activities;  
  performing managerial functions in a company with a corporate form not authorised 

for attorneys;  

  performing  other  tasks  which  damage  the  reputation  and  independence  of  the  legal 

profession.  

In addition, the legislation requires an active command of the Slovenian language and having 
the necessary equipment and premises to practise. 

While  the  Law  on  attorneys  introduces  only  certain  restrictions  on  advertising,  there  is  an 
outright advertising ban under the Code of Conduct of the Slovenian Bar. 

Patent agents 

In 2017, the Commission did not make any recommendations to Slovenia for the profession 
of  patent  agent.  There  have  been  no  regulatory  changes  of  relevance  for  this  report  since 
2017.  

Slovenia  regulates  two  professions  under  the  category  of  patent/trademark  agent:  industrial 
design and trademark agent and patent agent. They are both regulated by means of reserves of 
activity and title protection.  

It  seems  that  the  only  reserved  activity  is  representation  before  the  Slovenian  Intellectual 
Property Office.  

199 

 
 
 
 
 
 
 
 
 
 
 
Industrial  design  and  trademark  agents  represent  parties  in  proceedings  relating  to  the 
acquisition and maintenance of industrial designs, trademarks and  geographical  indications, 
and  for  other  requests  concerning  those  rights.  This  reserved  activity  is  shared  with  patent 
agents and lawyers. Patent agents represent parties in proceedings relating to the acquisition 
and  maintenance  of  any  right  under  the  Law  on  industrial  property  and  for  other  requests 
concerning such rights.  This reserved activity is only partially shared with industrial design 
and trademark agents. 

Design and trademark representatives can be: (a) persons with a university degree who have 
passed  the  examination  for  design  and  trademark  agent  organised  by  the  Slovenian 
Intellectual Property Office; (b) lawyers or law firms; (c) legal persons employing at least one 
person who fulfils the conditions under point (a). 

Patent  agents  can  be:  (a)  persons  who  have  completed  university  studies  in  technology  or 
science  and  have  passed  the  qualifying  examination  for  a  patent  agent  organised  by  the 
Slovenian  Intellectual  Property  Office;  (b)  lawyers  or  law  firms  employing  on  a  regular  or 
contractual  basis  a  person  who  fulfils  the  conditions  under  point  (a);  (c)  legal  persons 
employing at least one person who fulfils the conditions under point (a).  

Only  those  registered  in  the  corresponding  Register  of  Representatives  maintained  by  the 
Slovenian Intellectual Property Office are authorised to act before the Slovenian Intellectual 
Property Office.  

Real estate agents 

In  2017,  the  Commission  made  the  following  recommendations  for  this  profession  to 
Slovenia: 

 

 

take  into  consideration  the  possibility  of  opening  to  other  professionals  the 
activities currently exclusively reserved to estate agents;  
reconsider its citizenship requirement for real estate agents. 

Slovenia  amended  the  Law  on  real  estate  agencies  in  2019  and  removed  the  Slovenian 
citizenship requirement for accessing the profession. There have been no  further  regulatory 
changes of relevance for this report since 2017.  

The profession of real estate agent remains regulated by means of title protection and reserves 
of activities.  

Real estate activities, known as ‘business brokerage’, are reserved for real estate companies 
and cover:  

  establishing  and  facilitating  contacts  and  negotiations  with  tenants  and  owners,  and 

arranging the sale, purchase, rental and lease of real property;  

  obtaining information about properties to be sold or leased, the circumstances of their 

owner and the needs of prospective buyers or tenants;  

  showing  properties  to  be  sold  or  leased  to  prospective  buyers  or  tenants  and 

explaining terms of sale or conditions of rent or lease;  

  arranging the signing of lease agreements and transfer of property rights.  

200 

 
 
 
 
 
 
 
 
These four activities are not shared with any other profession.  

The activity of drawing up leasing and sale agreements is reserved for lawyers.  

Each  real  estate  company  must  have  a  contract  (of  employment  or  other)  with  at  least  one 
fully qualified estate agent and the principal business of the company must be carried out by 
these qualified professionals.  

Access to the profession is possible either:  

i. 

ii. 

upon acquiring a vocational qualification through either secondary vocational training 
(4 years), 3 years of professional experience, official endorsement by the responsible 
ministry, the passing of the state exam or validation of experience/skills; or  
post-secondary  vocational  study  of  2  years  and  the  passing  of  the  state  exam  or 
validation of experience/skills. 

Registration  in  the  Register  of  Estate  Agents  held  by  the  competent  ministry,  for  a  fee,  is 
mandatory.  

Real  estate  agents  are  obliged  to  follow  continuous  professional  training  every  5  years  or 
when legislation in the real estate field is amended (knowledge of the legislation is required 
under the state examination for real estate agents). 

Tourist guides 

In 2017, the Commission made the following recommendations for the profession of tourist 
guide: 

  consider the justification and proportionality of regulation of the profession;  
  consider introducing a more precise definition of the reserved activities in view of the 

very wide or undefined scope of reserved activities. 

Slovenia’s regulatory provisions concerning tourist guides were amended in 2018.  

Under  the  new  provisions,  the  profession  of  tourist  guide  remains  regulated  but  the  access 
requirements have been eased.  

The  profession  of  tourist  guide  (Turistični  vodnik/vodič)  remains  regulated  by  way  of 
reserves of activities and title protection. 

Previously,  4  years  of  vocational  secondary-level  education  and  knowledge  of  a  foreign 
language were a precondition to take the state examination to become a tourist guide. These 
two preconditions were abolished in 2018; the requirement to take the state examination has 
been maintained. 

The  scope  of  activities  reserved  for  tourist  guides  remains  broad,  consisting  of  guiding 
visitors on the basis of a predetermined programme.  

The  new  provisions  still:  (i)  give  municipalities  the  possibility  to  lay  down  conditions  for 
access to the profession of tourist guide for a given tourist area (Turistični vodnik turističnega 
območja); and (ii) ensure protection of the title ‘tourist guide of the tourist area (area name)’ 
for  those  who  meet  such  conditions.  At  the  same  time,  the  law  requires  that  any  such 
conditions cannot be linked to the permanent residence of the tourist guide in the given area, 
and that municipal regulations must not restrict or exclude tourist management organised by 

201 

 
 
 
 
 
 
 
 
 
tourist  guides  qualified  in  Slovenia  or  foreign  tourist  guides  established  in  other  Member 
States who occasionally  provide services in  Slovenia.  The activities reserved for the tourist 
guides  of  a  tourist  area  are  determined  by  municipalities,  as  was  also  the  case  before  the 
reform.  

The conditions for access to the profession of tourist guide for a particular tourist area are laid 
down by municipalities and can therefore differ from place to place.  

Before the reform, municipalities usually required secondary-level education, knowledge of a 
foreign language and knowledge of the tourist area.  

There is no obligation to have prior professional experience in order to practise the profession 
of tourist guide.  

Finally,  while  there  is  still  a  requirement  to  obtain  a  licence  in  order  to  organise  and  sell 
tourist  packages  (i.e.  bundled  travel  services),  the  qualification  requirements  (higher 
education  and  3  years  of  professional  experience)  to  obtain  the  licence  were  abolished  in 
2018. 

202 

 
 
 
 
 
 
 
   SPAIN   
_______________________ 

I. 

Overview 

By  1  January  2021,  Spain  had  submitted  information  about  186  regulated  professions.  Of 
those  professions,  40.9%  concern  health  and  social  services,  19.9%  business  services  and 
5.9%  the  construction  sector.  This  is  a  slight  increase  compared  with  previously  submitted 
figures. 

According to a recent EU-wide survey122, 17% of Spain’s labour force can be considered to 
be working in regulated professions. This is lower than the EU average (21%). 

Spain is regularly updating the database  on  regulated  professions. This database provides 
citizens  and administrative authorities from  other Member States with  valuable information 
about the regulation of professions in a given Member State. 

The  Spanish  national  action  plan  adopted  in  2016  covered  only  a  limited  number  of 
professions:  civil  engineers  (ingenieros  de  caminos,  canales  y  puertos),  architects,  high 
voltage and low voltage installers/electricians, driving instructors, hairdressers, psychologists, 
physiotherapists,  sport  coaches,  tourist  guides  and  advanced  experts  in  dental  hygiene.  On 
civil engineers and architects, Spain announced that it would ‘narrow the scope of mandatory 
membership in the professional association (the adoption of the law covering this aspect has 
been  on  hold  since  2013);  simplify  and  rationalise  the  scope  of  reserved  activities  of  more 
than 20 specialities of engineers; and introduce measures on insurance, continuous personal 
development  and  ethics’.  On  tourist  guides,  Spain  intended  to  undertake  a  process  of 
reflection  (on  a  collaborative  basis)  about  the  proportionality  of  the  measures/requirements 
imposed by the regions to access the activity of guide. However, it has failed to carry out any 
reforms in the meantime on these aspects. 

In the European Semester, Spain has regularly received country-specific recommendations 
to  improve  coordination  between  different  levels  of  governments  and  authorities  as  well  as 
the  need  to  ensure  a  thorough  implementation  of  the  law  on  market  unity.  The 
recommendations  explain  that  the  restrictiveness  and  fragmentation  of  regulation  within 
Spain  prevents  firms  from  benefiting from  economies of scale and holds back productivity. 
The law on market unity remains an important tool to address these issues. 

Since 2016, Spain has received annual country-specific recommendations, in particular: 

 

 

 

 

in 2016, to accelerate the implementation of the law on market unity at regional level 
and adopt the planned reform on professional services and associations; 
in 2017, to ensure a thorough and timely implementation of the law on market unity 
for existing and forthcoming legislation; 
in  2018  and  2019,  to  further  the  implementation  of  the  law  on  market  unity  by 
ensuring  that,  at  all  levels  of  government,  rules  governing  access  to  and  exercise  of 
economic activities, notably for services, are in line with the principles of that law and 
by improving cooperation between administrative authorities; 
in  2020,  the  country-specific  recommendation  adopted  aims  amongst  others  to 
improve coordination between different levels of government. 

122 Koumenta M. and Pagliero M., (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU. See: https://ec.europa.eu/docsroom/documents/20362. 

203 

 
 
 
                                                           
II. 

Situation on the analysed professions  

Regulatory restrictiveness in Spain is higher than the EU average for the professions of civil 
engineer,  architect  and  tourist  guide.  For  lawyers  and  patent  agents  it  is  lower,  while  the 
professions  of  accountant/tax  adviser  and  real  estate  agent  are  not  regulated.  Amongst  the 
professions analysed, restrictiveness is highest for civil engineers and lawyers. 

Chart 1: Regulatory restrictiveness, Spain, 2021 

In  Spain  both  the  federal  government  and  the  17  autonomous  communities  are  entitled  to 
regulate professional activities as Article 149(3) of the Spanish Constitution does not reserve 
this  right  exclusively  to  the  federal  government.  As  a  result,  certain  professions  are  only 
regulated  in  some  autonomous  communities.  In  other  autonomous  communities  the  same 
activities  might  be  carried  out  by  anyone,  or  even  if  the  activities  are  reserved  the 
professionals concerned are not obliged to be members of a professional body.  

In  a  large  number  of  professions  there  is  an  obligation  to  be  a  member  of  the  relevant 
professional body. Professional bodies play a key role in the regulation of these professions: 
they are public bodies to which the State delegates the power to control and self-regulate the 
professional activities (supervision of the professional register, disciplinary role, etc.). At the 
same time, they represent the interests of the professionals concerned.  

The creation of a professional body must be established by a national or regional law and its 
scope of action is limited to a given geographical demarcation. With respect to professional 
bodies, the Omnibus Law that implements the Services Directive left the reform of reserves 
of  activity  and  of  mandatory  membership  requirements  pending.  However,  this  reform  has 
never been adopted.  

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects/engineers 

In its recommendations, the Commission invited Spain to: 

reconsider the broad scope of reserved activities for architects and engineers;  

 
  consider  the  impact  of  the  shareholding  and  company  form  restrictions  in  place  in 

addition to the other requirements for architects; and  

204 

 
 
 
 
 
 

reassess  the  requirement  to  obtain  an  authorisation  from  the  professional  body  for 
certain projects/works for engineers.  

However, the country has failed to adopt reforms or carry out a review. 

The  professions  of  architect,  technical  architect,  civil  engineer  and  technical  engineer  in 
public works are  regulated by way of  reserves of activities and protected title based on the 
same law (at national level).  

The  activities  reserved  for  architects  broadly  fall  into  the  following  activity  categories: 
architectural  design  and  planning,  feasibility  studies,  construction  cost  management, 
monitoring  of  construction/execution,  and  preparation/submission/signing  of  technical 
control  and  compliance.  The  design  and  planning  of  specific-use  buildings  is  reserved  for 
architects. Technical architects are responsible for the qualitative and quantitative control of 
building  construction  as  project  execution  supervisors,  among  other  tasks.  The  activities 
reserved for engineers broadly fall into the following activity categories: design and planning, 
(signing  designs),  project 
feasibility  studies, 
management  including  monitoring  of  execution  and  construction  cost  management,  and 
management  of  construction  maintenance  (including  inspection).  The  reserves  of  activities 
are  distributed  depending  on  the  type  of  construction  and  the  role  of  the  professional, 
according to their respective field of competence. 

for  obtaining  permits 

representation 

the  minimum  standards  of 

training  for  architects  under 

The  length  of  training  is  6  years  for  architects  and  engineers,  and  4  years  for  technical 
engineers in public works and technical architects.  The length of training for architects goes 
the  Professional 
beyond 
Qualifications  Directive,  but  Spain  appears  to  correctly  ensure  recognition  of  architect 
qualifications  from  other  Member  States  provided  that  they  comply  with  the  minimum 
standards of training under the Directive. It is mandatory to be a member of the professional 
body  (‘the  Chamber’)  in  order  to  access  the  profession.  Authorisation  (‘visado’)  from  the 
Chamber  is  necessary  for  all  building  works  (e.g.  building  implementation  projects, 
demolition  of  buildings,  use  of  mining  resources),  including  for  temporary  EU  service 
providers.  

There are no restrictions on the legal form of companies. They can be established provided 
that at least 50% of the shares are owned by qualified architects or engineers. The remaining 
shares can be held by other professionals or non-professionals. 

Based  on  the  information  available,  there  are  no  additional  certification  schemes  for 
architects/engineers concerning access to specific professional activities that would be subject 
to additional qualification requirements in Spain123. 

Accountants/tax advisers 

The profession is not regulated in Spain.  

Lawyers 

In Spain, two legal professions share the activities of legal advice and representation before 
the  courts  and  administrative  authorities:  abogado  (lawyer)  and  procurador  (legal 

123For  example,  where  additional  education  or  experience  or  an  exam  would  be  required  to  pursue  specific/specialised 
activities.  This  may  concern  activities  such  as  construction  supervision,  energy  certification,  energy  audits,  expertise 
activities, activities related to special buildings (such as nuclear power plants, heritage sites). 

205 

 
 
 
 
                                                           
representative). Both professions are regulated by way of reserves of activities and protected 
title. 

In its recommendations, the Commission invited Spain to: 

 

issue  clear  guidelines  and  instructions  on  the  registration  of  lawyers  after  the  new 
qualification system entered into force; 

  clarify the scope of the reserves so that lawyers or other service providers can provide 

 

legal consultancy services, in particular for online services; 
review  the  scope  of  the  activities  reserved  for  legal  respresentatives,  in  particular 
whether certain activities can be shared with lawyers, such as technical representation 
or communication of documents to the courts; 

Apart  from  a  reform  to  be  adopted  on  the  exercise  of  the  profession  of  procurador,  the 
Commission is unaware of any specific follow-up to the recommendations made. 

To  practice,  both  procuradores  and  abogados  require  a  bachelor’s  degree  in  law  (4  years), 
plus  an  18-month  master’s  degree  (theoretical  and  practical),  followed  by  the  successful 
completion of a state exam. The Spanish system was changed in 2006 and has been in force 
since 2011 (for procuradores since 2014).  

A pending reform, prompted by Commission enforcement action to be adopted by Spain in 
2021,  will  implement  a  single  training  pathway  to  access  the  profession  of  legal 
representative or lawyer. At the end of the training, applicants will have to choose between 
registering and practising as a lawyer or as a legal representative, and a lawyer cannot be a 
legal representative at the same time.  

The  activities  reserved  for  lawyers  cover  the  following:  (i)  drawing  up  legal  documents 
(shared  with  notaries  and  patent  agents);  (ii)  legal  advice,  including  on  tax  matters  (shared 
with  different  professionals  such  as  labour  law  experts  or  economists;  (iii)  representing 
clients before courts, limited to the defence of clients in court (exclusive activity). 
The  activities  reserved  for  legal  representatives124 constitute  exclusive  reserves  of  activities 
and can only be performed by them. They cover: 

a) ‘technical’ representation of a party before most courts in most procedures; 

b) communication of court acts to the party they represent and to the other parties, and 
of the parties to the court, both on paper and electronically;  

c) auxiliary enforcement acts of court orders and rulings in relation to seized assets. 

As far as technical representation is concerned, this activity is shared with other professionals 
in  some  areas,  such  as  graduados  sociales  (employment  consultants)  in  labour  matters. 
Lawyers have no access to these activities in civil and criminal procedures. In Spain, lawyers 
are members of a local bar association. There are a total of 83 bar associations and 70 legal 
representative associations in Spain. There is no quantitative restriction on the number of the 
lawyers in the country.  

There are no restrictions on the legal form of companies. They can be established provided 
that  at  least  50%  of  the  shares  are  owned  by  professionals.  Lawyers  can  practise  in 
professional companies with other liberal professions deemed compatible. The law currently 
prohibits lawyers from practising as and with legal representatives, employment consultants, 

124 Articles  543(1)  and  (2)  of  the  Judiciary  Act  state:  ‘1.The  parties  in  proceedings  of  any  kind  may  be  represented 
exclusively by procuradores, unless the law provides otherwise. 2. They may carry out communication acts to the parties of 
proceedings that the law allows.’ 

206 

 
 
                                                           
business agents, administrative managers, auditors, and notaries. With the pending reform to 
be adopted in 2021, Spain should open up the possibility for lawyers and legal representatives 
to practise within the same legal entity/professional company. 

While lawyers are not subject to fixed, minimum or maximum fees, legal representative must 
respect  minimum  and  maximum  fees.  With  the  reform  to  be  adopted  in  2021,  Spain  will 
abolish  minimum  fees  for  legal  representatives  and  establish  a  system  of  remuneration 
ceilings, with a maximum overall amount of EUR 75 000 for the same legal case/proceeding 
(covering all instances). 

Patent agents 

In 2017, the Commission did not issue any recommendations to Spain for the profession of 
patent agents.  

In  Spain,  patent  agents  are  not  part  of  any  list  of  mandatory  professional  associations,  and 
there  is  no  national  law  that  regulates  this  profession  in  terms  of  mandatory  professional 
association membership. Despite the removal of this requirement, passing various exams and 
tests  and  applying  for  registration  in  the  Special  Register  of  Patent  Agents  remains  a 
compulsory requirement in order to access the regulated profession of patent agent. 

The profession of patent agent remains regulated by way of reserved activities and protected 
title.  The  activity  of  counselling  and  representation  before  the  Patent  Office  or  other 
administrative authorities remains reserved for patent agents but is shared with lawyers. 

Under Royal Decree 136/2021, it is not necessary to be part of the professional body in order 
to act as a patent agent as there is no national law with such a requirement. 

Real estate agents 

In 2017, the Commission made the following recommendations for real estate agents: 

 

review existing regional regulations as they could lead to confusion on access to and 
exercise of this profession and could create obstacles to mobility. 

The profession is considered not regulated by the Spanish authorities.  

However,  the  profession  is  regulated  in  certain  Spanish  regions,  for  instance  Catalonia,  by 
way  of  reserves  of  activities  and  protected  title.  Regulations  adopted  in  this  region  impose 
qualification requirements as well as an obligation for all real estate agents operating in the 
region to register. 

Tourist guides 

In 2017, the Commission made the following recommendations for the profession of tourist 
guide:   

 

review  access  to  the  activity  of  tourist  guides  that  currently  differs  between 
autonomous regions, limiting access to and exercise of the profession for established 
service providers as well as for those providing temporary services;  

  ensure nationwide validity of authorisations. 

The Commission is unaware of any reforms or other initiative that has taken into account or 
assessed its recommendations. 

The profession remains regulated at regional level in most of the autonomous regions.  

207 

 
 
The length of training varies between a minimum of 690 hours (in Aragon) and a maximum 
of 2 000 hours (in most regions). No mandatory traineeship is required, but one needs to pass 
an  exam  at  regional  level.  Certain  regions  require  language  skills  (Spanish  plus  two  other 
foreign languages are required for instance in Andalusia).  

Two  activities  are  considered  to  be  reserved  for  tourist  guides:  accompanying  and  guiding 
visitors  through  specific  places  of  interest  such  as  museums,  exhibitions,  theme  parks, 
factories and other industrial establishments, and interpreting the cultural and natural heritage 
of a specific area.  

Territorial restrictions are in place for certain regions. This means that qualifications obtained 
in another region need to be recognised before the profession can be exercised. In all affected 
regions, professionals need to register with the regional authority.    

208 

 
 
 
 
   SWEDEN   
_______________________ 

I. 

Overview 

By 1 January 2021, Sweden had submitted information about 125 regulated professions. This 
increase of 37 professions is mostly the result of the mutual evaluation. Five professions were 
newly  regulated.  Two  of  them  (Djurvådare  nivå  2  and  Djurvårade  nivå  3)  are  regulated 
temporarily  until  2023.  Of  the  125  regulated  professions,  15.2%  concern  business  services, 
5.6% the construction sector and 0.8% the real estate sector.  

According  to  an  EU-wide  survey  from  2016 125 ,  15%  of  Sweden’s  labour  force  can  be 
considered to be working in regulated professions. This is lower than the EU average (21%). 

Sweden regularly updates the database on regulated professions. This database provides the 
public  and  administrative  authorities  from  other  Member  States  with  valuable  information 
about the regulation of professions in a given Member State.  

In  its  national  action  plan  from  2016,  Sweden  announced  very  limited  changes  to  the 
situation  governing  the  professions  of  authorised/approved  auditor  (in  compliance  with  EU 
audit package), driving instructor and electrical contractor. Overall, Sweden saw little need to 
adapt  the  current  regulatory  framework  of  the  professions  analysed  here  and  has  not  made 
such changes since then. 

II. 

Situation on the analysed professions  

The  level  of  regulatory  restrictiveness  in  Sweden  is  higher  than  the  EU  average  for  the 
profession of real estate agent. Accountants/tax advisers and tourist guides are not regulated 
professions  in  Sweden.  Architects  and  civil  engineers  have  regulated  training,  but  are  not 
regulated professions in terms of the Professional Qualifications Directive.   

118 Koumenta M. and M. Pagliero (2016), Measuring Prevalence and Labour Market Impacts of Occupational Regulation in 
the EU.  See: https://ec.europa.eu/docsroom/documents/20362. 

209 

 
 
 
 
 
 
 
                                                           
Chart 1: Regulatory restrictiveness, Sweden, 2021 

The  following  description  of  the  situation  for  the  different  professions  focuses  on  changes 
since  the  analysis  published  in  2017.  However,  to  provide  a  complete  and  understandable 
picture, the description also restates part of the information described in 2017. 

Architects 

In 2017, the Commission made the following recommendation for architects: 

  when  making  professional  certification  mandatory  for  non-regulated  professions  or 
relying on other checks and balances, especially on the provision of specific services, 
it should review the overall coherence and practical effects of this model to avoid it 
becoming a barrier for accessing the profession.  

This  recommendation has not  resulted in  any changes to  the legislation and no information 
has  been  obtained  that  would  indicate  Sweden’s  intention  to  reconsider  this  regulatory 
approach. 

The profession of architect is not regulated as such in Sweden. However, there are mandatory 
certification requirements for certain specialists and closely related activities are regulated. 

Sweden  sets  no  formal  requirements  for  setting  up  practice  as  an  architect.  The  architect 
education  is  a  regulated  education  (a  five-year,  300  ECTS,  one-tier  master’s  education 
programme).  Four  types  of  architects  are  defined  according  to  the  Swedish  Association  of 
Architects:  ‘traditional’  architect  (construction  and  renovation),  physical  planning,  interior 
design  and  landscape  design.  There  are  also  voluntary  titles  for  these  different  types  of 
architects granted and administered by the Swedish Association of Architects. In Sweden, the 
responsibility for location and design issues rests with municipalities, who have an obligation 
to  hold  qualified  expertise  in-house,  and  technical  requirements  are  supervised  via  an 
independent  system.  The  responsibility  rests  with  the  project  client,  who  may  be  granted  a 
building  permit  without  involving  an  architect.  When  required,  the  client  is  responsible  for 
appointing a certified quality control manager (certifierad kontrollansvarig) to ensure project 
compliance  with  the  plans  agreed  with  the  municipality  and  with  the  applicable  laws  and 
regulations. The municipality can also require that different certified specialists (certifierade 
sakkunniga)  are  involved  in  the  project,  in  addition  to  the  quality  control  manager.  The 
profession  includes  the  following  categories  of  certified  specialists:  fire  protection, 

210 

 
 
 
 
 
 
ventilation, access for persons with disabilities/lifts and culture preservation. They constitute 
separate regulated professions.126   

Consumer  legislation  protects  consumers  in  the  event  of  faulty  or  late  service  provision, 
the  services  provided  by  an  architect.  The  Consumer  Services  Act 
including 
(konsumenttjänstlagen)  contains  consumer  protection  rules  on  contractual  relationships 
applicable  to  the  construction  of  housing.  The  Act  on  Contractual  Terms  in  consumer 
relationships (lagen om avtalsvillkor i konsumentförhållanden) also protects the consumer if 
the contractual terms are ambiguous.  

Based  on  the  information  available,  there  are  no  additional  certification  or  attestation 
schemes  for  architects  concerning  access  to  specific  professional  activities  that  would  be 
subject to additional qualification requirements in Sweden.  

Civil engineers 

In  2017,  the  Commission  made  the  following  recommendation  for  the  profession  of  civil 
engineer:  

  when  making  professional  certification  mandatory  for  non-regulated  professions  or 
relying on other checks and balances, especially on the provision of specific services, 
it should review the overall coherence and practical effects of this model to avoid it 
becoming a barrier for accessing the profession.  

This  recommendation has  not  resulted in  any changes to  the legislation and no information 
has  been  obtained  that  would  indicate  Sweden’s  intention  to  reconsider  this  regulatory 
approach. 

The profession of civil engineer is not regulated in Sweden. The civil engineering education 
is  regulated  and  consists  of  a  three-year  (180  ECTS)  bachelor’s  programme  or/and  a  five-
year, (300 ECTS) one-tier master’s programme.  

As  for  the  architect  profession,  the  client  has  the  responsibility  for  ensuring  that  new 
constructions meet the applicable legal requirements. In addition to the building permit, most 
construction projects require an inspection plan, which must be approved by the municipality. 
In  most  cases,  it  is  mandatory  to  involve  other  certified  specialists,  e.g.  an  independent 
certified  ‘quality  control  manager’,  or  this  can  be  required  by  the  municipality.  If  an 
undertaking  employing  a  civil  engineer  provides  building  services  to  a  client,  the  client  is 
protected by the Consumer Services Act. Sweden considers that this system, which involves 
the  municipalities,  a  certified  quality  control  manager  and  the  consumer  protection 
legislation, is sufficient to safeguard the public interest. 

The  legal  requirements  governing  public  constructions  such  as  roads  and  bridges  are 
somewhat different. In general, there are few requirements on professionals participating in 
the construction of a road or a bridge. However, where the state or the municipalities procure 
construction  services  for  public  construction  projects,  they  generally  require  that  the 
professionals  participating  in  the  project  have  certain  competences.  These  competences  are 
subdivided into different categories, depending on the complexity of the project. 

There is no requirement for a building permit before commencing construction of a road or 
bridge etc. The project client has extensive responsibility for the construction and must carry 

126 These specialists are separate regulated professions with different training backgrounds, requiring higher education of 3-5 
years, mostly in engineering, in combination with related work experience.   

211 

 
 
 
                                                           
out inspections on a regular basis to secure compliance with the legislation. The client is also 
obliged  to  follow  an  inspection  plan  issued  by  an  independent  quality  control  manager.  In 
some  areas,  for  example  for  the  construction  of  road  tunnels,  the  project  must  involve  an 
accredited  supervisory  body.  This  requirement  has  been  brought  in  to  comply  with  EU 
legislation. 

Consumer  protection  is  ensured  under  the  Consumer  Services  Act  (konsumenttjänstlagen), 
which  contains  rules  on  contractual  relationships  applicable  to  the  construction  of  housing. 
The  Act  on  Contractual  Terms  in  consumer  relationships  (lagen  om  avtalsvillkor  i 
konsumentförhållanden) also protects the consumer if the contractual terms are ambiguous. 

As briefly mentioned above, there are some regulated professions in the construction sector in 
Sweden  that  are  complementary  to  the  civil  engineer  and  often  come  under  the  civil 
engineering profession in other Member States. For example, Sweden has the role of certified 
quality control manager (certifierad kontrollansvariga) who assists the developer in drafting 
an  inspection  plan,  ensures  that  the  inspection  plan  is  followed  and  drafts  a  report  to  the 
developer and the building council. It also has the role of technical expert for the quality of 
construction  projects  (Sakkunniga  rörande  kulturvärden)  who  is  in  charge  of  ensuring 
compliance and preserving cultural values.  

Based  on  the  information  available,  Sweden  does  not  impose  additional  certification  or 
attestation  schemes  for  civil  engineers  to  gain  access  to  specific  professional  activities  or 
make them subject to additional qualification requirements. 

Accountants/tax advisers 

Sweden  does  not  regulate  the  profession  of  accountant.  Only  the  profession  of  statutory 
auditor is regulated, as required EU-wide by Article 6 of Directive 2006/43/EC127. 

Members  of  the  associations  FAR  (Föreningen  auktoriserade  revisorer)  and  Swedish 
Accounting  and  Payroll  consultants  (Srf  konsulterna)  may  use  the  title  of  ‘authorised 
accountant’  issued  by  the  association.  It  is  voluntary  and  does  not  prevent  anyone  from 
accessing  the  profession.  Use  of  the  title  requires  holders  to  follow  Sweden’s  accountancy 
standards  (Reko),  comply  with  the  rules  on  ethics  and  go  through  regular  quality  checks 
organised by the association.  

Lawyers 

In  2016,  the  Commission  made  the  following  recommendation  to  all  Member  States 
reserving legal advice: 

  clarify the scope of the reserves so as to facilitate the provision of legal consultancy 

services by lawyers or other service providers, in particular for online services.  

The Commission also made the following recommendation to all Member States: 

  assess 

legal  form  and  shareholding  requirements, 

incompatibility  rules  and 
multidisciplinary  restrictions,  in  particular  taking  into  account  the  proportionality  of 
these  restrictions  in  relation  to  the  core  principles,  such  as  the  independence  of  the 

127 Directive  2006/43/EC  of  the  European  Parliament  and  of  the  Council  of  17  May  2006  on  statutory  audits  of  annual 
accounts  and  consolidated  accounts,  amending  Council  Directives  78/660/EEC  and  83/349/EEC  and  repealing  Council 
Directive 84/253/EEC, OJ L 157, 9.6.2006, p. 87. 

212 

 
 
 
 
                                                           
to 

the  corresponding  supervisory  arrangements.  In  addition, 
profession  and 
consideration should be provided to the cumulative effect of such requirements to the 
extent that their effects might be accentuated in case of extensive reserves of activities 
(e.g. where legal advice is also part of the reserved activities). 

These  recommendations  have  not  resulted  in  any  changes  to  the  legislation  and  no 
information  has  been  obtained  that  would  indicate  Sweden’s  intention  to  reconsider  the 
regulatory approach. The profession of advocate (advokat) is regulated by title protection and 
reserved activities. There is a reserved activity for public defence counsels, who in principle 
must be advocates and members of the Swedish Bar Association. 

The  education  and  training  course  to  qualify  as  an  advocate  lasts  7.5  years.  To  qualify, 
lawyers must demonstrate three years of professional experience after having obtained a 4.5 
year  (270  ECTS)  law  degree  and  must  become  a  member  of  the  Swedish  Bar  Association. 
Members  must  pay  an  annual  fee  and  maintain  and  develop  their  professional  skills  for  at 
least  18  hours  per  year.  Only  advocates  may  become  shareholder/member  of  the  board/or 
partner of a Swedish firm of advocates. The Board of the Swedish Bar Association may grant 
exceptions,  but  the  shareholding  and  voting  rights  are  still  limited  to  10%.  Advocates  may 
only be employed by other advocates and they may not provide any other service that would 
prejudice  their  independence  or  be  incompatible  with  their  status,  such  as  civil  servant. 
Professional  liability  insurance  is  compulsory  and  is  contracted  by  the  Bar  Association  on 
behalf of its members. 

Sweden  does  not  set  restrictions  on  tariffs  and  advertising  is  possible,  provided  that  it  is 
factual and complies with professional ethics. 

Patent agents  

In  Sweden,  the  profession  of  patent  agent  (patentombud)  is  currently  regulated  under  the 
form  of  protected  title  without  reserved  activities.  Access  to  the  authorised  patent  agent  is 
conditional upon completion of a specialised three-year post-secondary education programme 
after having completed a degree in the field of technology/science or law and having passed a 
written  test.  Prior  professional  experience  of  at  least  four  years  as  assistant  in  patent  law 
matters is necessary to access the protected title of authorised patent agent. Once authorised, 
patent  agents  have  the  duty  to  maintain  and  develop  their  professional  skills  in  patent  law. 
Sweden  does  not  set  specific  restrictions  on  company  forms,  professional  indemnity 
insurance, advertisements or fees.  

In 2017, the Commission recommended that Sweden evaluate to what extent the duration of 
mandatory qualification requirements is indispensable, given the tasks carried out by patent 
agents and the objectives of the regulation. During a bilateral meeting in 2018, the Swedish 
authorities  and  the  patent  agent  association  explained  the  reasons  for  setting  certain 
requirements, in particular the four years of practical experience. Most patent agents first sit 
the exam for patent agent at the European Patent Office (EPO), which requires three years of 
professional experience. Passing this test takes about a year. Once they pass this exam, patent 
agents sit an additional exam. Parts of the test for the EPO are recognised for Sweden’s exam. 
Sweden  typically  organises  the  exam  once  a  year,  depending  on  the  number  of  candidates. 
Organising  this  test  is  rather  costly,  about  EUR 12 000,  which  is  partly  why  it  is  not 
organised more often. 

213 

 
 
 
 
Real estate agents 

In 2017, the Commission gave Sweden the following recommendations: 

 

take into consideration the possibility of opening to other professionals the activities 
currently exclusively reserved to estate agents; 

  evaluate  to  what  extent  the  duration  of  mandatory  qualification  requirements  is 

indispensable in view of the tasks pursued; 

  consider the possibility of alternative pathways to access the profession.  

These  recommendations  have  not  resulted  in  any  changes  to  the  legislation  and  no 
information has been obtained that would indicate Sweden’s intention to review its regulatory 
approach. The profession of real estate agent remains regulated by reserved activities. There 
is no title protection. Some activities in this profession are shared with lawyers.  

The  Swedish  authorities  consider  that  real  estate  agents  play  a  key  role  in  real  estate 
transactions in the absence of notaries or independent evaluators during this phase. Prior to 
1984, there was a voluntary authorisation scheme for real estate agents. However, this proved 
insufficient to meet the objective of consumer protection, as only 30% of real estate agents 
chose to follow the voluntary authorisation scheme. 

Qualified real estate agents make contact between the parties, show properties, facilitate the 
negotiations, draw up and arrange the signing of lease agreements and the transfer of property 
rights.  To  qualify  as  real  estate  agents,  candidates  must  complete  studies  of  120  ECTS 
credits,  including  specific  subjects,  and  must  gain  professional  experience  in  the  form  of  a 
10-week  traineeship.  There  are  no  other  pathways  to  obtain  the  qualifications.  Registration 
with the competent authority (Swedish Estate Agents  Inspectorate) is mandatory, except for 
members  of  the  Swedish  Bar  Association  and  for  real  estate  agents  that  engage  solely  in 
certain transactions, such as municipal procurement of rental tenancies and the procurement 
of certain rental offices.  

Sweden  sets  some  restrictions  for  the  joint  exercise  of  the  profession.  The  same  company 
may  not  provide  both  property  development  and  brokerage  services  and  banking  and 
insurance  services  must be  clearly  separated  from  those  of  real  estate  brokerage  when  they 
are  provided  by  the  same  business  group.  Qualified  real  estate  agents  are  obliged  to  hold 
professional indemnity insurance. 

Tourist guides 

The profession of tourist guides remains unregulated in Sweden.  

Legislation to protect consumers mainly cover risks related to the travel agency business; it is 
not  directly  aimed  at  protecting  against  damage  that  could  be  caused  by  tourist  guides. 
Sweden’s largest organisation of tourist guides “Sveguide” provides a framework for training 
for guides and a national certification for tourist guides. 

214 

 
 
  
 
 
IV.   Methodology of the restrictiveness indicator 

215 

 
 
 
 
 
 
 
 
 
 
 
 
 
IV.1. Overview 

The  restrictiveness  indicator  described  below  was  developed  by  various  European 
Commission services for the purposes of the Communication on reform recommendations for 
regulation in professional services adopted in 2017128. 

The indicator measures the overall intensity of national regulation of access to and exercise of 
regulated  professions,  by  combining  information  on  different  regulatory  requirements  into 
one figure per Member State and profession. It is therefore a composite indicator that takes 
into  account  many  types  of  restrictions,  from  regulatory  approach  and  qualification 
requirements  to  exercise  restrictions  such  as  limitations  on  multidisciplinary  activities  and 
corporate  structures.  The  level  of  restrictiveness  of  every  measure  is  first  assessed  and 
quantified separately and then combined into a weighted average, which allows a numerical 
representation of the cumulative regulatory burden of all these requirements taken together. 
As  well  as  enabling  cross-country  comparisons,  this  also  makes  it  easier  to  assess  progress 
with national regulatory reforms over time. 

The  indicator  is  not  the  only  attempt  to  quantify  the  level  of  regulation  imposed  on 
professional  services.  Since  1988,  the  OECD  has  been  running  the  Product  Market 
Regulation indicators (PMR) project, which analyses the regulatory situation in a wide range 
of  economic  sectors  for  its  members.  Although  much  larger  in  scope,  it  contains  a  sub-
indicator which looks into the regulation  of professional  services,  currently focusing on six 
professions: architects, civil engineers, lawyers, notaries, accountants and real estate agents. 
Detailed  explanations  on  the  methodological  differences  between  the  two  indicators  are 
provided below. 

In 2017, the methodology for the restrictiveness indicator underwent a statistical audit by the 
European  Commission’s  Joint  Research  Centre  who  concluded  that  the  indicator  was 
statistically  coherent  and  robust,  and  provided  a  useful  and  efficient  tool  for  condensing 
different aspects of national regulations129. The indicator was also assessed in a study for the 
European  Parliament,  which  concluded  that  it  'can  help  to  show  that  restrictiveness  of 
professional services regulation tends to reduce the good functioning of markets and hence to 
reduce  growth  in  the  EU'  and  'be  a  help  in  substantiating  the  debates  and  providing  some 
uncomfortable truths'130. The study also points out that, while building on the OECD Product 
Market Regulation, the indicator presents the overall levels of restrictiveness in EU Member 
States in even greater detail, by including some additional aspects in the analysis. 

Naturally,  quantitative  indicators  should  not  be  looked  at  or  used  in  isolation.  This 
information has to be read together with the qualitative assessment of the regulatory context 
for  every  profession  in  every  Member  State.  Although  the  indicator  takes  into  account  the 
majority of restrictions affecting the professions analysed, it is not feasible to quantify non-
regulatory barriers in this framework. The overall legal environment specific to each Member 
State  may  help  to  better  understand  significant  differences  in  regulation  for  certain 

128 COM(2016) 820 and SWD(2016) 436. 

129 JRC 
https://ec.europa.eu/jrc/en/publication/jrc-statistical-audit-restrictiveness-index-seven-regulated-professions 

(2018):  Statistical  Audit  of 

the  Restrictiveness 

Index 

for  Seven  Regulated  Professions.  See: 

130 Pelkmans J. (2017): The New Restrictiveness Indicator for Professional Services: an Assessment. Study for the IMCO 
committee of the European Parliament. See: 
https://www.europarl.europa.eu/RegData/etudes/STUD/2017/607349/IPOL_STU(2017)607349_EN.pdf 

216 

 
 
                                                           
  
professions between Member States. Last but not least, regulatory restrictiveness measures do 
not  provide  information  on  the  necessity  or  proporionality  of  the  requirements.  As  argued 
above, some regulation may be justified by legitimate reasons. However, an optimal level of 
regulation needs to be found, where regulation, while addressing market failures it intends to 
tackle, does not hamper the functioning of the respective markets. 

IV.2. Data sources – Thorough review of national legislation validated by 
national authorities  

To update its analysis of the regulatory situation in every Member State for each of the seven 
professions under review, the Commission has relied on several sources. 

Under Article 59 of the modernised Professional Qualifications Directive, Member States are 
required  to  provide  up-to-date  information  about  the  professions  they  regulate,  including 
information about the requirements restricting access to, or the pursuit of, such professional 
activities131.  In  addition,  Member  States  need  to  communicate  the  reasons  why  they  think 
these requirements are non-discriminatory, justified and proportionate132. All this information 
is  made  publicly  available  via  the  database  of  regulated  professions133.  The  information  is 
provided directly by national authorities - in most cases by the competent authorities for the 
respective  professions  -  and  validated  by  the  national  coordinator  for  the  Professional 
Qualifications  Directive.  They  are  responsible  for  ensuring  this  information  is  kept  up-to-
date. 

Furthermore, under Article 59(5) of the Professional Qualifications Directive, Member States 
are obliged to communicate any new or amended requirements no later than 6 months after 
their adoption. In addition, in line with Article 59(6) of the same directive, Member States are 
required  to  submit  a  report  every  2  years  explaining  those  requirements  that  have  been 
removed or made less stringent. 

The information submitted by Member States to the database of regulated professions and the 
biennial reports are the primary source of information for this analysis. 

The Commission has verified the information submitted by Member States with the national 
legislation and has completed its own analysis when no or incomplete information had been 
given. Other sources, such as the database for the OECD Product Market Regulation (PMR) 
indicators 2018, have also been used to cross-check the data134.  

The  data  collected  through  the  database  and  the  other  sources  were  distributed  to  national 
authorities  to  check  their  accuracy  for  the  first  time  in  January  2021.  A  second  validation 
process with Member States was conducted when the draft country analysis was sent to them 
for review in March 2021. Most Member States either confirmed the findings or completed 
and corrected any missing or incorrect information. 

131 Directive 2005/36/EC as amended by Directive 2013/55/EU. 
132 A clear framework for this proportionality analysis is set out in the Proportionality Test Directive (2018/958/EU). 
133 See: http://ec.europa.eu/growth/tools-databases/regprof/ 
134 See: https://www.oecd.org/economy/reform/indicators-of-product-market-regulation/ 

217 

 
 
 
                                                           
IV.3. Professional activities under review 

The following seven groups of professional services have been assessed in this exercise: 

  Accountancy  (including  tax  advisers  but  excluding  the  profession  of  statutory 

auditor); 

  Architecture; 

  Civil engineering; 

  Legal services (Lawyer/Barrister/Solicitor); 

  Patent agent / Trademark agent; 

  Real estate agent /Real estate agency manager; 

  Tourist guide (to be distinguished from travel agents or tour operators). 

Each group, depending on the respective regulatory frameworks of the Member States, may 
include  several  professions.  In  order  to  cover  these  different  realities,  the  analysis  was 
undertaken on the basis of 'generic professions'135, which group specific regulated professions 
exercising all or some of the respective activities (listed below) in a given Member State. For 
example, activities defined under the generic profession of accountant are performed by four 
professions  in  Austria:  Personalbuchhalter  (payroll  accountant),  Bilanzbuchhalter  (senior 
accountant),  Buchhalter  (certified  accountant),  Steuerberater  (tax  adviser).  For  each  of  the 
seven  professional  groups,  the  restrictiveness  indicator  considered  all  specific  professions 
regulated at national level, which carry out one or more of the activities listed below. 

The seven professional services under assessment cover the following activities: 

Accountancy 
Bookkeeping  /Drawing  up  annual  financial  statements  and  consolidated  financial 
statements for undertakings 

Tax advice 

Representation and assistance before administrative authorities (Tax authorities) 

Payroll services 

Others 

Architecture 
Architectural design and planning, feasibility studies 

Examination of design and related documentation 

Preparation/  submission/  signing  of  technical  control  and  compliance  /permit  related 
documentation  or  certification  of  project  and  compliance  with  building  legislation  / 

135 A  generic  profession  groups  together  all  those  professions  regulated  at  national  level  with  similar  characteristics  and 
activities exercised. In the database of regulated professions there are about 600 generic professions which group almost 6 
000 professions regulated at national level.  

218 

 
 
 
 
                                                           
standards of performance, quality, cost and safety 

Construction  cost  management,  monitoring  of  construction 
supervision of other related professionals/ inspection of execution 

/execution 

including 

Urban/ territorial planning/ design 

Landscape architecture 

Interior design / preparation of documentation for interior decoration 

Others 

Civil engineering 
Design and planning, feasibility studies 

Representation for obtaining permits (signature of designs) 

Tender and contract administration 

Project management including monitoring of execution and construction cost management 

Management of constructions maintenance (including inspection) 

Others 

Legal services 
Representation  of  clients  before  courts  (this  covers  cases  where  representation  of  clients 
before courts is reserved in general or only before some specific courts)  

Legal advice (including in tax matters) 

Drawing  up  legal  documents  (such  as  contracts,  real  estate  transactions  and  wills  and 
preparing legal opinions) 

Representation before administrative authorities (including tax authorities) 

Fiduciary activities (e.g. acting on behalf of another person/persons to manage assets) 

Notarial activities (e.g. administering oaths and certifying/authenticating legal documents, 
conveyancing, land registration, business incorporation) 

Mediation 

Insolvency practice 

Others 

Patent agents 
Counselling and representation before the Patent Office or other administrative authorities 

Drawing up legal documents in intellectual property matters 

Representation before the courts in intellectual property matters 

Others 

219 

 
 
 
 
 
 
Real estate agents 
Establishing and facilitating contacts and negotiations with tenants and owners, arranging 
the sale, purchase, rental and lease of real property 

Obtaining  information  about  properties  to  be  sold  or  leased,  the  circumstances  of  their 
owner and the needs of prospective buyers or tenants 

Showing  properties  to  be  sold  or  leased  to  prospective  buyers  or  tenants  and  explaining 
terms of sale or conditions of rent or lease 

Drawing up leasing and sale agreements and estimating costs 

Arranging signing of lease agreements and transfer of property rights 

Others 

Tourist guides 
Accompanying and guiding tourists on cruises and sightseeing tours 

Accompanying  and  guiding  visitors  through  specific  places  of  interest  such  as  museums, 
exhibitions, theme parks, factories and other industrial establishments 

Interpreting the cultural and natural heritage of a specific area 

Others 

For each of the seven professions, the list includes the field 'others' to allow other activities 
not  included  in  the  standard  list  -  which  nonetheless  are  reserved  activities  in  the  national 
legislation  -  to  be  taken  into  account.  In  this  update,  the  lists  for  some  of  the  professions 
(lawyers,  patent  agents  and  tourist  guides)  have  been  amended  since  2017,  based  on 
information collected and Member States’ feedback. 

IV.4. Regulatory requirements analysed 

The list of restrictions on the access to and exercise of regulated professions, identified by the 
Commission in 2017, remains pertinent and was therefore retained for this update. Namely, 
the  following  requirements,  grouped  into  four  categories  based  on  their  nature,  were 
considered: 

1.  Regulatory approach 

1.1. Exclusive or shared reserved activities 

1.2. Protection of title 

2.  Qualification requirements 

2.1. Years of education and training 

2.2. Number of pathways to obtain qualifications 

2.3. Existence of mandatory professional traineeship 

2.4. Obligation to have professional experience to get full capacity 

220 

 
 
 
 
 
 
2.5. Existence of mandatory state/professional exam 

2.6. Continuous professional development obligations 

3.  Other entry restrictions 

3.1. Compulsory membership or registration in professional body 

3.2. Limitation on the number of licences granted 

3.3. Restrictions on territorial validity of the professional qualification 

3.4. Age restriction 

3.5. Other authorisation requirements 

4.  Exercise requirements  

4.1. Restriction on corporate form/ type of entity 

4.2. Shareholding requirements 

4.3. Voting rights control 

4.4. Prohibitions on joint exercise of professions 

4.5. Incompatibilities of activities for a professional  

4.6. Professional indemnity insurance  

4.7. Tariff restrictions 

4.8. Restrictions on advertising 

Each of the restrictions is explained in more detail below. 

1. Regulatory approach 

1.1 Exclusive or shared reserved activities 

'Reserved activities' are activities that only holders of a specific professional qualification can 
exercise.  In  other  words,  these  are  activities  for  which  these  professionals  enjoy  a  sectoral 
monopoly.  In  some  cases  these  activities  can  also  be  performed  by  other  regulated 
professions,  in  which  case  they  are  classified  as  'shared'  as  opposed  to  'exclusive'  reserved 
activities.  

For each of the analysed professions, (cf. Section 3 for the lists of activities) Member States 
indicated which of the activities from  a pre-defined list  they  reserve to  that profession, and 
whether or not they are shared with other professions. If necessary, Member States could also 
introduce additional reserved activities not included in the list.  

The  score  is  based  on  the  number  of  reserved  activities  compared  to  the  total  number  of 
activities predefined for each generic profession. The higher the number, the more restrictive 
the regulation is considered to be. A reduction is applied for each activity that is shared with 
one  or  several  other  professions  that  are  not  part  of  that  generic  profession.  Where  the 
reserves only apply to a specific mode of pursuit, i.e. only to managers or self-employed, the 
score is also reduced. 

221 

 
 
 
 
  
1.2 Protection of title 

Title protection refers to  the situation where a professional  can only use  a particular title if 
they have obtained a specific professional qualification. A name can become a professional 
title  only  if  public  authorities  define  the  conditions  for  conferring  it,  either  directly,  or  by 
giving a particular body (in particular a professional organisation) the power to do so, and if 
they protect that name by imposing sanctions or other measures when it is used improperly. 
The involvement of the State in the determination of the way in which the title is conferred is 
decisive.  

A professional title may or may not be combined with reserved activities. In the latter case, 
anyone  can  access  and  exercise  the  activity  concerned  but  cannot  use  the  protected  title 
unless the conditions for using it are met. Regulating a profession by way of protecting the 
title  alone  is  considered  less  restrictive  compared  to  regulating  by  means  of  reserves  of 
activities. In situations where reserved activities are in place, introducing a rule to restrict the 
use of the title adds to the overall intensity of regulation. 

2. Qualification requirements 

2.1 Years of education and training 

In  this  category,  the  number  of  years  necessary  to  obtain  the  academic  qualification  is 
measured.  This  includes  any  period  of  mandatory  training  included  in  the  curriculum  to 
obtain the qualification. The higher the number of years necessary to obtain the qualification, 
the more restrictive the regulation is considered to be.  

2.2 Number of pathways to obtain qualifications 

This variable measures how flexible the system is to obtain the required qualifications. The 
more  possibilities  (pathways)  there  are,  the  less  restrictive  the  system  is  considered.  For 
example, if for a given profession it is possible to obtain the qualification by going through a 
vocational post-secondary programme, which has to be supplemented either by professional 
experience and periods of training, or by the passing of a test, this will be considered as less 
restrictive  compared  to  a  situation  where  the  vocational  post-secondary  programme  is  the 
only route to obtaining the qualification. 

2.3 Existence of mandatory professional traineeship 

This  variable  captures  whether  or  not  there  is  an  obligation  for  future  professionals  to 
complete  a  supervised  traineeship  after  graduation  before  being  granted  access  to  the 
profession. 

2.4 Obligation to have prior professional experience to get full capacity 

For  certain  professions  in  certain  Member  States,  there  is  an  obligation  to  possess 
professional  experience  of  a  minimum  duration  in  order  to  be  authorised  to  access  a 
profession  and  exercise  the  related  activities.  Often  the  distinction  between  a  mandatory 
traineeship and prior professional experience is unclear but the requirement is only counted 
once in the indicator, either as a mandatory traineeship or as prior professional experience.  

2.5 Existence of mandatory state or professional exam to access the profession 

This  captures  the  obligation  to  pass  an  additional  state/professional  exam  to  access  a 
profession. It  concerns those exams that are not  part of the 'academic' mandatory education 
programme and that take place only after graduation.  

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2.6 Continuous professional development  

Often professionals are required to follow a specific number of hours of training over a given 
period. The intensity of the restriction is linked to the length of the training, the period over 
which it has to be completed and the cost for professionals.  

3. Other entry requirements 

3.1 Compulsory membership/registration in professional bodies 

Professional  Chambers  and  Professional  Orders  are  a  common  model  of  professional 
organisation and supervision. Specific powers may be entrusted to them by the State. 

Member  States  may  require  professionals  to  be  certified  by  and  registered  with  specific 
professional  organisations  (e.g.  Bar  Associations,  Chambers  of  Architects,  Chambers  of 
Engineers,  Medical  Associations,  etc.)  prior  to  being  allowed  to  work  in  the  profession. 
Continuous membership may also be a condition for exercising the profession, which can be 
expressed through an annual renewal of the relevant professional licence to exercise.  

Chambers may have the power to supervise compliance with professional conduct rules and 
to  impose  disciplinary  sanctions  for  infringements.  They  can  impose  continuous  learning 
obligations  on  their  members  and  provide  specific  services  to  them  (e.g.  arrange  group 
professional liability insurance cover and develop and offer access to professional databases). 
Membership may also be dependent upon the payment of fees, the amount of which may vary 
substantially. 

In cases where the registration with a professional body or state registry is only a formality 
and  is  not  associated  with  specific  obligations  and  significant  fees,  a  limited  score  is 
attributed.  Situations  where  membership  of  the  professional  body  is  associated  with 
substantial entry and/or annual fees, and specific conduct rules or other types of obligations 
are imposed on the professionals, are considered more restrictive. 

3.2 Limitation on the number of licences granted 

Regulation  which  limits  the  number  of  professionals  that  can  enter  and/or  exercise  a 
profession is considered restrictive. 

3.3 Restrictions on territorial validity 

This  concerns  situations  where  the  law  limits  the  authorisation  to  practise  to  a  given 
geographical  territory  within  the  same  country  (e.g.  in  one  region  but  not  in  others).  The 
impact in terms of restrictiveness can however be reduced by the presence of equivalence or 
mutual recognition clauses in the national law. 

3.4 Age restriction 

This  category  covers  those  rules  that  require  a  professional  to  be  older  (or  younger)  than  a 
certain age in order to access and exercise the profession. General statutory pension age rules 
are not considered in this context. 

3.5 Other authorisation requirements 

There may be additional authorisation requirements, either at the level of access, i.e. before 
you can practise or use the title as an individual professional, or at the level of exercise, i.e. 
when, for specific activities within the profession you might need to get an authorisation (for 
example you can practise as an engineer but to be able to work on certain types of electrical 
infrastructures that make up part of the national grid you need a specific authorisation). 

223 

 
 
 
Authorisations may be contingent on fulfilling a number of conditions, above and beyond the 
required  'basic'  professional  qualifications.  Examples  include  financial  standing,  language 
knowledge,  oath,  compliance  with  business  premises  requirements,  additional  attestation  or 
certification schemes to perform specific activities.  

that 

In  this  assessment,  the  Commission  looked  more  closely  at  certification  or  attestation 
schemes 
impose  additional  requirements  (including  supplementary  professional 
experience  requirements)  before  a  professional  is  allowed  to  perform  certain  specific 
activities.  While  opening  up  certain  professional  activities  to  one  or  more  regulated 
professions  with  less  stringent  requirements  might  also  have  positive  effects,  unjustified 
fragmentation  of  access  to  professional  activities  may  cause  unnecessary  confusion  and 
create disproportionate costs linked to the need to obtain multiple authorisations.  

This variable was scored on the basis of the number of additional authorisation requirements 
present as well as the perceived heaviness of these additional procedures/requirements. 

4. Exercise requirements 

4.1 Restriction on corporate form/type of entity 

This variable captures the presence of any restrictions on the legal form a company may take. 
A  distinction  is  made  between  the  following  cases:  there  is  no  restriction  on  the  company 
form; it is possible to exercise the profession in a corporate structure with limited liability; it 
is  not  possible  to  exercise  the  profession  in  a  corporate  structure  with  limited  liability;  and 
finally, the profession can only be exercised as a sole practitioner. 

4.2 Shareholding requirements 

Shareholding  restrictions  are  present  when  the  law  imposes  a  minimum  percentage  of  the 
shares to be held by professionals with the required qualifications. The higher the percentage 
that is required, the more restrictive the situation. 

4.3 Voting rights / management control 

This  variable  looks  at  whether  the  law  imposes  that  a  minimum  percentage  of  voters  be 
qualified professionals. The higher the percentage required, the more restrictive. 

4.4 Joint exercise of professions 

National  laws  may  prohibit  the  joint  exercise  of  different  professional  activities  to  avoid 
conflicts of interest. This may include an explicit ban on the joint exercise with all or certain 
other activities or professions, or a more general provision excluding joint exercise where this 
would create problems for the independence or impartiality of the professionals. Scores differ 
depending on whether the restriction  takes the  form of a  general  conflict of interest  clause, 
the prohibition of some specific activities or a total ban of any other activities.  

4.5 Incompatibilities of activities for a professional 

This concerns rules that forbid a professional from exercising certain activities alongside their 
professional duties. Again, scores differ depending on whether the restriction takes the form 
of a total ban on exercising additional activities, a ban on some types of activities or a general 
conflict of interest rule.  

4.6 Professional indemnity insurance 

This  point  covers  the  requirement  for  a  professional  to  take  out  professional  indemnity 
insurance and includes response options yes/no. 

224 

 
 
 
4.7 Tariff restrictions 

For some professions, state regulation or self-regulation by the profession (e.g. via a code of 
conduct) sets out rules on the level of the fees or prices that a professional may charge to the 
services recipient. A distinction is made between the following situations: no regulation, non-
binding  recommended  prices  for  some  services,  non-binding  recommended  prices  for  all 
services, binding maximum prices for some services, binding minimum prices or fixed prices 
for some services, binding maximum prices for all services, and binding minimum prices or 
fixed prices for all services. 

4.8 Restrictions on advertising  

This variable looks at whether there are any restrictions on advertising, either in terms of the 
specific  media  used  or  the  allowed  content  of  commercial  communication.  Scores  differ 
depending  on  whether  advertising  is  restricted  to  some  extent  (but  going  beyond  a  mere 
prohibition on false or misleading advertising) or completely forbidden. 

IV.5. Quantification of regulation – Scoring system 

To arrive at a composite quantitative assessment per profession and Member State, numerical 
values ('scores') on a scale from zero to six were attributed to every regulatory requirement 
analysed.  These  values  represent  the  level  of  restrictiveness  and  hence  the  barrier  to  the 
profession – the higher the score, the more restrictive the regulation is considered to be. For 
each restriction, the possible results can be either binary (yes/no) - which results in a score of 
six or zero respectively, or include intermediate values (for example, zero, two, four or six, 
e.g. for the restrictions on corporate forms). All professions in all countries were scored using 
the same methodology.  

These individual scores were then combined into a weighted average to arrive to a composite 
score  per  profession  and  Member  State.  The  weights  used  for  the  calculation  of  the  total 
scores  were  set  to  reflect  the  relative  importance  of  each  of  the  restrictions  for  the  overall 
conditions of access to and exercise of a regulated profession. This assessment of the relative 
importance  of  requirements  was  based  on  the  Commission’s  experience  attained  through 
analysing legislation and case law, and discussions with Member States and representatives 
of  the  professions.  Specific  weights  were  assigned  to  each  regulatory  requirements  as 
presented in Table 1. 

225 

 
 
 
 
 
Table 1. Weights assigned to regulatory requirements in the restrictiveness indicator. 

REGULATORY APPROACH 

Exclusive or shared reserved activities 

Protection of title 

Total for category 

QUALIFICATION REQUIREMENTS 

Years of education and training 

Number of pathways to obtain qualifications 

Existence of mandatory professional traineeship 

Obligation to have professional experience to get full capacity 

Existence of mandatory state/professional exam 

Continuous professional development obligations 

Total for category 

OTHER ENTRY RESTRICTIONS 

Compulsory membership or registration in professional body 

Limitation on the number of licences granted 

Restrictions on territorial validity of the professional qualification 

Age restriction 

Other authorisation requirements 

Total for category 

EXERCISE REQUIREMENTS 

Restriction on corporate form/ type of entity 

Shareholding requirements 

Voting rights control 

Prohibitions on joint exercise of professions 

Incompatibilities of activities for a professional  

Professional indemnity insurance  

Tariff restrictions 

Restrictions on advertising 

Total for category 

TOTAL 

226 

22% 

8% 

30% 

6% 

4% 

2% 

2% 

2% 

2% 

18% 

5% 

4% 

3% 

2% 

6% 

20% 

4% 

4% 

2% 

3% 

3% 

6% 

7% 

3% 

32% 

100% 

 
 
 
 
IV.6. Comparability with the OECD PMR indicators for professional services  

The  OECD  Product  Market  Regulation  (PMR)  and 
the  European  Commission’s 
restrictiveness  indicator  for  professional  services  (EC  indicator)  are  built  on  the  same 
principles.  Both  indicators  measure  the  overall  restrictiveness  of  regulation  for  entry  and 
exercise  of  certain  professions  on  a  scale  from  zero  to  six.  Both  are  ‘de  jure’  indicators  as 
they  measure  regulatory  restrictiveness  according  to  the  requirements  as  provided  for  in 
national  legislation.  They  take  into  account  similar  sets  of  regulatory  restrictions. 
Historically,  while  the  EC  indicator  largely  builds  on  the  methodology  developed  for  the 
OECD  PMR,  the  PMR  has  in  turn  been  recently  adapted  and  brought  closer  to  the  EC 
indicator by including additional professions and regulatory restrictions in the analysis.  

The main remaining differences between the two indicators are: 

1. 
Choice of professions. The OECD PMR analyses six professions (lawyer, accountant, 
architect, civil engineer, notary and estate agent). The EC indicator covers seven professions 
(lawyer,  accountant,  architect/tax  adviser,  civil  engineer,  patent  agent,  real  estate  agent  and 
tourist  guide).  In  case  of  multiple  specific  professions  in  each  professional  group  (e.g. 
different types of accountants), the PMR looks at only one profession chosen on the basis of 
consultations with Member States. The EC indicator takes a broader view and considers the 
average restrictiveness of several regulated professions excercising the same set of activities. 

2. 
Regulation at regional level. For federal countries, where matters are regulated at the 
state  or  regional  level,  the  PMR  takes  into  account  the  situation  in  one  region  selected  as 
being ‘representative’ in consultation  with  Member States. The EC  indicator either chooses 
the  most  restrictively  regulated  region  or,  where  appropriate  and  feasible,  evaluates  the 
overall level of restrictiveness e.g. by taking an average. 

3. 
Specific restrictions analysed. The sets of restrictions analysed by the two indicators 
are similar but not identical (as presented in Table 2). For instance, the EC indicator is more 
detailed  as  regards  the  restrictions  related  to  qualification  requirements.  On  the  other  hand, 
specific types of requirements such as restrictions on foreign entry are taken into account by 
the PMR but not in the EC indicator, which is explained by the relative importance of such 
restrictions for the non-EU OECD members.  

4. 
Weighting  of  restrictions.  While  both  indicators  are  composite,  meaning  that  the 
scores on various restrictions are combined into a weighted average to obtain an overall score 
from zero to six per profession and country, an important difference between the two lies in 
the  weights  assigned  to  individual  restrictions.  While  in  the  OECD  PMR  indicator  all 
restrictions  within  the  same  category  (entry  or  conduct)  are  given  the  same  weight,  the  EC 
indicator  applies  a  system  of  weights  aiming  to  reflect  the  relative  importance  of  specific 
requirements.  

5. 
Underlying  data.  The  OECD  PMR  indicator  builds  on  the  data  provided  by  the 
competent  national  authorities  via  questionnaires.  The  EC  indicator  extensively  uses  the 
information from the EU database of regulated professions, where the data are provided by 
Member  States.  This  information  is  cross-checked  and  amended  by  the  Commission’s 
internal experts based on the direct analysis of national legislation. The collected information 
is then submitted for verification and validation by the national competent authorities.  

227 

 
 
Reference  time  point.  The  OECD  PMR  indicator  exists  since  1988  and  is  updated 
6. 
every  5  years.  The  latest  PMR  results  refer  to  the  regulatory  situation  in  2018.  The  EC 
indicator was first produced in 2016 and updated in 2021.  

The  different  reference  time  points,  combined  with  certain  methodological  differences,  as 
outlined above, may lead in some cases to noticeable divergences between the results of the 
two indicators. 

228 

 
 
 
 
 
 
Table 2. Restrictions taken into account by the EC and the OECD indicators. 

EC restrictiveness indicator 

OECD PMR questionnaire  

Exclusive or shared reserved activities 

Protection of the title 
Years of education and training 

Number of pathways to obtain qualifications 

Existence of mandatory traineeship 
Obligation to have professional experience to 
get full capacity 

Existence of mandatory state exam 

Continuous professional development 
obligations 

Compulsory membership or registration in 
professional body 

Limitation to the number of licences granted 

Restrictions on territorial validity of the 
professional qualification 

Age restriction 
Restriction on corporate forms 

Shareholding requirements 

Voting rights control 
Prohibitions on joint exercise of professions 
Incompatibilities of activities for a professional 
Professional indemnity insurance  
Other authorisation requirements 

Tariff restrictions 

Restrictions on advertising and marketing 

Do professionals have exclusive or shared exclusive 
rights to provide certain activities? 
Is the professional title protected by the law? 
Total number of years of undergraduate and additonal 
education and of compulsory practice  
How many pathways are there to obtain the 
qualifications to legally practise the profession? 

Is there a requirement to pass one or more professional 
examination in order to legally practise the profession 
or to obtain the professional title when this is protected 
by the law? 

Is it compulsory to be a member of a professional 
organisation for an individual in order to legally 
practise the profession or to obtain the professional title 
when this is protected by the law? 

Is the number of professionnals allowed to practise in 
your country limited by law or self-regulation by 
professional bodies (or a combination of the two)? 

Are there territorial restrictions to the ability of 
professionals to practise within your jurisdiction, 
imposed by law or self-regulation by professional 
bodies (or a combination of the two)? 

Are there restrictions on the legal form of business that 
a profesisonal firm can take? 
Can non-professionals have ownership-type interest in a 
firm? 
Can non-professionals have voting rights in a firm? 
Is there regulation on inter-professional cooperation? 

Are the fees or prices that a profession charges 
regulated by the government or self-regulated? 
Is there regulation on advertising and marketing by the 
profession? 

229