Source: EURLEX
Language: en
Format: md

**Council of the**
**European Union**

**Interinstitutional File:**

**2023/0038 (NLE)**

**Brussels, 8 June 2023**
**(OR. en)**

**6601/23**

**ADD 2**

**POLCOM 28**

**SERVICES 8**

**FDI 7**

**COASI 40**

**LEGISLATIVE ACTS AND OTHER INSTRUMENTS**

Subject: Free Trade Agreement between the European Union and New Zealand

6601/23 ADD 2 VS/NT/cc
# COMPET.3  EN

**ANNEX 10-A**

EXISTING MEASURES

Headnotes

1. The schedules of New Zealand and the Union set out, under Article 10.10 (Non-conforming

measures) or 10.18 (Non-conforming measures), the existing measures of New Zealand and the

Union that do not conform with obligations imposed by:

(a) Article 10.5 (Market access) or 10.14 (Market access);

(b) Article 10.6 (National treatment) or 10.16 (National treatment);

(c) Article 10.7 (Most-favoured-nation treatment) or 10.17 (Most-favoured-nation treatment);

(d) Article 10.8 (Senior management and boards of directors);

(e) Article 10.9 (Performance requirements); or

(f) Article 10.15 (Local presence).

EU/NZ/Annex 10-A/en 1

2. The reservations of a Party are without prejudice to the rights and obligations of the Parties

under GATS.

3. Each entry sets out the following elements:

(a) "sector" refers to the general sector in which the entry is made;

(b) "sub-sector" refers to the specific sector in which the entry is made;

(c) "industry classification" refers, where applicable, to the activity covered by the entry

according to the CPC, ISIC Rev. 3.1, or as expressly otherwise described in that entry;

(d) "obligations concerned" specifies the obligation referred to in paragraph 1 for which an entry

is made;

(e) "level of government" indicates the level of government maintaining the listed measure;

EU/NZ/Annex 10-A/en 2

(f) "measures" identifies the law, regulation or other measure for which the entry is made.

A "measure" cited in the "measures" element:

(i) means the measure as amended, continued or renewed as of the date of entry into force

of this Agreement;

(ii) includes any subordinate measure adopted or maintained under the authority of and

consistent with the measure; and

(iii) in respect of the schedule of the Union, includes any law, regulation or other measure

which implements a directive at Member State level; and

(g) "description" sets out the non-conforming aspects of the existing measure for which the entry

is made.

4. In the interpretation of an entry, all elements of the entry shall be considered. An entry shall

be interpreted in light of the relevant obligations of the Sections or Sub-Sections against which the

entry is made. In the event of an inconsistency between the "measures" element and the other

elements of an entry, the "measures" element shall prevail.

EU/NZ/Annex 10-A/en 3

5. For the purposes of the schedules of New Zealand and the Union:

(a) "ISIC Rev. 3.1" means the International Standard Industrial Classification of All Economic

Activities as set out in Statistical Office of the United Nations, Statistical Papers, Series M

No. 4, ISIC Rev. 3.1, 2002;

(b) "CPC" means the Provisional Central Product Classification (Statistical Papers, Series M

No. 77, Department of International Economic and Social Affairs, Statistical Office of the

United Nations, New York, 1991).

6. For the purposes of the schedules of New Zealand and the Union, an entry for a requirement

to have a local presence in the territory of the Union or New Zealand is made against Article 10.15

(Local presence), and not against Article 10.14 (Market access) or 10.16 (National treatment).

Furthermore, such a requirement is not made as an entry against Article 10.56 (Access to major

suppliers' essential facilities).

EU/NZ/Annex 10-A/en 4

7. An entry made at the level of the Union applies to a measure of the Union, to a measure of a

Member State at the central level or to a measure of a government within a Member State, unless

the entry excludes a Member State. An entry for a Member State applies to a measure of a

government at the central, regional or local level within that Member State. For the purposes of the

entries of Belgium, the central level of government covers the federal government and the

governments of the regions and the communities as each of them holds equipollent legislative

powers. For the purposes of the entries of the Union and the Member States, a regional level of

government in Finland means the Åland Islands. An entry made at the level of New Zealand applies

to a measure of the central government or a local government.

8. The list of entries in this Annex does not include measures relating to qualification

requirements and procedures, technical standards and licensing requirements and procedures where

they do not constitute a limitation within the meaning of Article 10.5 (Market access), 10.6

(National treatment), 10.14 (Market access), Article 10.15 (Local presence) or 10.16 (National

treatment). Such measures may include the need to obtain a licence, to satisfy a universal service

obligation, to have a recognised qualification in a regulated sector, to pass a specific examination,

including a language examination, to fulfil a membership requirement of a particular profession,

such as membership of a professional organisation, to have a local agent for service, or to maintain

a local address, or any other non-discriminatory requirements that certain activities may not be

carried out in protected zones or areas. While not listed, such measures continue to apply.

EU/NZ/Annex 10-A/en 5

9. For greater certainty, for the Union, the obligation to grant national treatment does not entail

the requirement to extend to persons of New Zealand the treatment granted in a Member State, in

the application of the TFEU, or any measure adopted pursuant to TFEU, including its

implementation in the Member States, to:

(a) natural persons or residents of another Member State; or

(b) juridical persons constituted or organised under the law of another Member State or of the

Union and having their registered office, central administration or principal place of business

in the Union.

10. Treatment granted to juridical persons established by investors of a Party in accordance with

the law of the other Party (including, in the case of the Union, the law of a Member State) and

having their registered office, central administration or principal place of business within that other

Party, is without prejudice to any condition or obligation, consistent with Section B (Investment

liberalisation) of Chapter 10 (Trade in services and investment), which may have been imposed on

such juridical person when it was established in that other Party, and which shall continue to apply.

EU/NZ/Annex 10-A/en 6

11. The schedules of New Zealand and the Union apply only to the territories of New Zealand

and the Union in accordance with Article 1.4 (Territorial application) and are only relevant in the

context of trade relations between the Union, the Member States and New Zealand. They do not

affect the rights and obligations of the Member States under Union law.

12. For greater certainty, non-discriminatory measures do not constitute a limitation within the

meaning of Article 10.5 (Market access) or Article 10.14 (Market access) for any measure:

(a) requiring the separation of the ownership of infrastructure from the ownership of the goods or

services provided through that infrastructure to ensure fair competition, for example in the

fields of energy, transportation and telecommunications;

(b) restricting the concentration of ownership to ensure fair competition;

(c) seeking to ensure the conservation and protection of natural resources and the environment,

including a limitation on the availability, number and scope of concessions granted, and the

imposition of a moratorium or ban;

EU/NZ/Annex 10-A/en 7

(d) limiting the number of authorisations granted because of technical or physical constraints, for

example telecommunications spectra and frequencies; or

(e) requiring that a certain percentage of the shareholders, owners, partners, or directors of an

enterprise be qualified or practice a certain profession such as lawyers or accountants.

13. With respect to computer services, any of the following services shall be considered as

computer and related services, regardless of whether they are delivered via a network, including the

internet:

(a) consulting, adaptation, strategy, analysis, planning, specification, design, development,

installation, implementation, integration, testing, debugging, updating, support, technical

assistance or management of or for computers or computer systems;

(b) computer programmes defined as the sets of instructions required to make computers work

and communicate (in and of themselves), as well as consulting, strategy, analysis, planning,

specification, design, development, installation, implementation, integration, testing,

debugging, updating, adaptation, maintenance, support, technical assistance, management or

use of or for computer programmes;

(c) data processing, data storage, data hosting or database services;

EU/NZ/Annex 10-A/en 8

(d) maintenance and repair services for office machinery and equipment, including computers;

and

(e) training services for staff of clients, related to computer programmes, computers or computer

systems, and not elsewhere classified.

For greater certainty, services enabled by computer and related services, other than those listed in

points (a) to (e), shall not be regarded as computer and related services in themselves.

14. With respect to financial services, unlike foreign subsidiaries, branches established directly in

a Member State by a non-Union financial institution are not, with certain limited exceptions, subject

to prudential regulations harmonised at Union level which enable such subsidiaries to benefit from

enhanced facilities to set up new establishments and to provide cross-border services throughout the

Union. Therefore, such branches receive an authorisation to operate in the territory of a Member

State under conditions equivalent to those applied to domestic financial institutions of that Member

State, and may be required to satisfy a number of specific prudential requirements such as, in the

case of banking and securities, separate capitalisation and other solvency requirements, and

reporting and publication of accounts requirements or, in the case of insurance, specific guarantee

and deposit requirements, a separate capitalisation, and the localisation in the Member State

concerned of the assets representing the technical reserves and at least one third of the solvency

margin.

EU/NZ/Annex 10-A/en 9

15. With respect to Article 10.5 (Market access), juridical persons supplying financial services

and constituted under the law of New Zealand or the law of the Union or of at least one of the

Member States, are subject to non-discriminatory limitations on legal form. **[1]**

16. The following abbreviations are used in the list of reservations in this Annex:

EU Union, including the Member States

AT Austria

BE Belgium

BG Bulgaria

CY Cyprus

CZ Czechia

DE Germany

**1** For example, partnerships and sole proprietorships are generally not acceptable legal forms
for financial institutions in New Zealand and the Union. This headnote is not in itself intended
to affect, or otherwise limit, a choice by a financial institution of the other Party between
branches or subsidiaries.

EU/NZ/Annex 10-A/en 10

DK Denmark

EE Estonia

EL Greece

ES Spain

FI Finland

FR France

HR Croatia

HU Hungary

IE Ireland

IT Italy

LT Lithuania

LU Luxembourg

EU/NZ/Annex 10-A/en 11

LV Latvia

MT Malta

NL The Netherlands

PL Poland

PT Portugal

RO Romania

SE Sweden

SI Slovenia

SK Slovak Republic

EU/NZ/Annex 10-A/en 12

Schedule of the Union

1. Reservation No. 1 – All sectors

2. Reservation No. 2 – Professional services (except health-related professions)

3. Reservation No. 3 – Professional services (health-related and retail of pharmaceuticals)

4. Reservation No. 4 – Research and development services

5. Reservation No. 5 – Real estate services

6. Reservation No. 6 – Business services

7. Reservation No. 7 – Communication services

8. Reservation No. 8 – Construction services

9. Reservation No. 9 – Distribution services

10. Reservation No. 10 – Education services

EU/NZ/Annex 10-A/en 13

11. Reservation No. 11 – Environmental services

12. Reservation No. 12 – Financial services

13. Reservation No. 13 – Health services and social services

14. Reservation No. 14 – Tourism and travel-related services

15. Reservation No. 15 – Recreational, cultural and sporting services

16. Reservation No. 16 – Transport services and services auxiliary to transport services

17. Reservation No. 17 – Mining and energy-related activities

18. Reservation No. 18 – Agriculture, fishing and manufacturing

EU/NZ/Annex 10-A/en 14

Reservation No. 1 – All sectors

Sector: All sectors

Obligations concerned: Market access

National treatment

Most-favoured-nation treatment

Performance requirements

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 15

Description:

(a) Type of establishment

With respect to Investment liberalisation – National treatment:

The EU: Treatment granted pursuant to the TFEU to juridical persons formed in accordance

with the law of the Union or of a Member State and having their registered office, central

administration or principal place of business within the Union, including those established in

the Union by investors of New Zealand, is not accorded to juridical persons established

outside the Union, nor to branches or representative offices of such juridical persons,

including to branches or representative offices of juridical persons of New Zealand.

Treatment less favourable may be accorded to juridical persons formed in accordance with the

law of the Union or of a Member State which have only their registered office in the Union,

unless it can be shown that they possess an effective and continuous link with the economy of

one of the Member States.

EU/NZ/Annex 10-A/en 16

Measures:

EU: TFEU

–
With respect to Investment liberalisation Market access, National treatment, Senior

management and boards of directors:

This reservation applies only to health, social or education services:

The EU (applies also to the regional level of government): Any Member State, when selling

or disposing of its equity interests in, or the assets of, an existing state enterprise or an

existing governmental entity providing health, social or education services (CPC 93, 92), may

prohibit or impose limitations on the ownership of such interests or assets, or restrict the

ability of owners of such interests and assets to control any resulting enterprise, with respect

to investors of New Zealand or their enterprises. With respect to such a sale or other

disposition, any Member State may adopt or maintain any measure relating to the nationality

of senior management or members of the boards of directors, as well as any measure limiting

the number of suppliers.

EU/NZ/Annex 10-A/en 17

For the purposes of this reservation:

(i) any measure maintained or adopted after the date of entry into force of this Agreement

that, at the time of the sale or other disposition, prohibits or imposes limitations on the

ownership of equity interests or assets or imposes nationality requirements or imposes

limitations on the numbers of suppliers as described in this reservation shall be deemed

to be an existing measure; and

(ii) "state enterprise" means an enterprise owned or controlled through ownership interests

by any Member State and includes an enterprise established after the date of entry into

force of this Agreement solely for the purposes of selling or disposing of equity

interests in, or the assets of, an existing state enterprise or governmental entity.

Measures:

EU: As set out in the description element as indicated above.

With respect to Investment liberalisation – National treatment:

In AT: For the operation of a branch, non-European Economic Area (hereinafter referred to as

"non-EEA") corporations must appoint at least one person responsible for its representation

who is resident in Austria. Executives (managing directors, natural persons) responsible for

the observance of the Austrian Trade Act (Gewerbeordnung) must be domiciled in Austria.

EU/NZ/Annex 10-A/en 18

In BG: Foreign juridical persons, unless established under the legislation of a Member State

of the European Economic Area (hereinafter referred to as "EEA"), may conduct business and

pursue activities if established in the Republic of Bulgaria in the form of a company registered

in the Commercial Register. Establishment of branches is subject to authorisation.

Representative offices of foreign enterprises must be registered with the Bulgarian Chamber

of Commerce and Industry and may not engage in economic activity but are only entitled to

act as representatives or agents for their owner and may not supply services.

In EE: If the residence of at least half of the members of the management board of a private

limited company, a public limited company or the branch of a foreign company is not in

Estonia, in another Member State of the EEA or in the Swiss Confederation, the private

limited company, the public limited company or the branch of the foreign company shall

designate a point of contact whose Estonian address can be used for the delivery of the

procedural documents of the undertaking and the declarations of intent addressed to the

undertaking (i.e. the branch of a foreign company).

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – Local presence:

In FI: At least one of the partners in a general partnership or of general partners in a limited

partnership must have residency in the EEA or, if the partner is a juridical person, be

domiciled (no branches allowed) in the EEA. Exemptions may be granted by the registration

authority.

EU/NZ/Annex 10-A/en 19

To carry on trade as a private entrepreneur, residency in the EEA is required.

If a foreign organisation from a country outside the EEA intends to carry on a business or

trade by establishing a branch in Finland, a trade permit is required.

Residency in the EEA is required for at least one of the ordinary and one of the deputy

members of the board of directors and for the managing director of a company. Company

exemptions may be granted by the registration authority.

In SE: A foreign company which has not established a legal entity in Sweden or is conducting

its business through a commercial agent shall conduct its commercial operations through a

branch, registered in Sweden, with independent management and separate accounts. The

managing director and the vice-managing director, if appointed, of the branch, must reside in

the EEA. A natural person not resident in the EEA, who conducts commercial operations in

Sweden, shall appoint and register a resident representative responsible for the operations in

Sweden. Separate accounts shall be kept for the operations in Sweden. The competent

authority may in individual cases grant exemptions from the branch and residency

requirements. Building projects with duration of less than a year, conducted by a company

located or a natural person residing outside the EEA, are exempted from the requirements of

establishing a branch or appointing a resident representative.

EU/NZ/Annex 10-A/en 20

For limited liability companies and co-operative economic associations, at least 50 % of the

members of a board of directors, at least 50 % of the deputy board members, the managing

director, the vice-managing director, and at least one of the persons authorised to sign for the

company, if any, must reside within the EEA. The competent authority may grant exemptions

from this requirement. If none of the company's or society's representatives reside in Sweden,

the board must appoint and register a person resident in Sweden, who has been authorised to

receive servings on behalf of the company or society.

Corresponding conditions prevail for establishment of all other types of legal entities.

In SK: A foreign natural person whose name is to be registered in the appropriate register

(commercial register, entrepreneurial or other professional register) as a person authorised to

act on behalf of an entrepreneur is required to submit a residence permit for Slovakia.

Measures:

AT: Aktiengesetz, BGBl. Nr. 98/1965, § 254 (2);

GmbH-Gesetz, RGBl. Nr. 58/1906, § 107 (2); and

Gewerbeordnung, BGBl. Nr. 194/1994, § 39 (2a).

EU/NZ/Annex 10-A/en 21

BG: Commercial Law, Article 17a; and

Law for Encouragement of Investments, Article 24.

EE: Äriseadustik (Commercial Code) § 631 (1, 2 and 4).

FI: Laki elinkeinon harjoittamisen oikeudesta (Act on the Right to Carry on a Trade)

(122/1919), s. 1;

Osuuskuntalaki (Co-Operatives Act) 1488/2001;

Osakeyhtiölaki (Limited Liabilities Company Act) (624/2006); and

Laki luottolaitostoiminnasta (Act on Credit Institutions) (121/2007).

SE: Lag om utländska filialer m.m (Foreign Branch Offices Act) (1992:160);

Aktiebolagslagen (Companies Act) (2005:551);

The Co-operative Economic Associations Act (2018:672); and Act on European Economic

Interest Groupings (1994:1927).

EU/NZ/Annex 10-A/en 22

SK: Act 513/1991 on Commercial Code (Article 21); Act 455/1991 on Trade Licensing; and

Act no 404/2011 on Residence of Aliens (Articles 22 and 32).

–
With respect to Investment liberalisation Market access, National treatment, Performance

requirements:

In BG: Established enterprises may employ third-country nationals only for positions for

which there is no requirement for Bulgarian nationality. The total number of third-country

nationals employed by an established enterprise over a period of the preceding 12 months

must not exceed 20 % (35 % for SMEs) of the average number of Bulgarian nationals,

nationals of other Member States, of states parties to the Agreement on the EEA or of the

Swiss Confederation hired on an employment contract. In addition, the employer must

demonstrate that there is no suitable Bulgarian, EU, EEA or Swiss worker for the respective

position by conducting a labour market test before employing a third country national.

For highly qualified, seasonal and posted workers, as well as for intra-corporate transferees,

researchers and students there is no limitation on the number of third-country nationals

working for a single enterprise. For the employment of third-country nationals in these

categories, no labour market test is required.

EU/NZ/Annex 10-A/en 23

Measures:

BG: Labour Migration and Labour Mobility Act.

–
With respect to Investment liberalisation Market access, National treatment:

In PL: The scope of operations of a representative office may only encompass advertising and

promotion of the foreign parent company represented by the office. For all sectors except

legal services, establishment by non-Union investors and their enterprises may only be in the

form of a limited partnership, limited joint-stock partnership, limited liability company, and

joint-stock company, while domestic investors and enterprises also have access to the forms

of non-commercial partnership companies (general partnership and unlimited liability

partnership).

Measures:

PL: Act of 6 March 2018 on rules regarding economic activity of foreign entrepreneurs and

other foreign persons in the territory of the Republic of Poland.

EU/NZ/Annex 10-A/en 24

(b) Acquisition of real estate

With respect to Investment liberalisation – National treatment:

In AT (applies to the regional level of government): The acquisition, purchase and rental or

leasing of real estate by non-Union natural persons and enterprises requires authorisation by

the competent regional authorities (Länder). Authorisation will only be granted if the

acquisition is considered to be in the public (in particular economic, social and cultural)

interest.

In CY: Cypriots or persons of Cypriot origin, as well as nationals of a Member State, may

acquire any property in Cyprus without restrictions. A foreigner may not acquire, otherwise

than _mortis causa_, any immovable property without obtaining a permit from the Council of

Ministers. For foreigners, where the acquisition of immovable property exceeds the extent

necessary for the erection of premises for a house or professional roof, or otherwise exceeds

the extent of two donums (2 676 square meters), any permit granted by the Council of

Ministers shall be subject to such terms, limitations, conditions and criteria which are set by

Regulations made by the Council of Ministers and approved by the House of Representatives.

A foreigner is any person who is not a citizen of the Republic of Cyprus, including a foreign

controlled company. The term does not include foreigners of Cypriot origin or non-Cypriot

spouses of citizens of the Republic of Cyprus.

EU/NZ/Annex 10-A/en 25

In CZ: Specific rules apply to agricultural land under state ownership. State agricultural land

may be acquired only by Czech nationals, nationals of another Member State, or States party

to the Agreement on the EEA or the Swiss Confederation. Juridical persons may acquire state

agricultural land from the state only if they are agricultural entrepreneurs in the Czechia or

persons with similar status in other Member States of the European Union, or States party to

the Agreement on the EEA or the Swiss Confederation.

In DK: Natural persons who are not resident in Denmark, and who have not previously been

resident in Denmark for a total period of five years, must in accordance with the Danish

Acquisition Act obtain permission from the Ministry of Justice to acquire title to real property

in Denmark. This also applies for juridical persons that are not registered in Denmark. For

natural persons, acquisition of real property will be permitted if the applicant is going to use

the real property as their primary residence.

For juridical persons that are not registered in Denmark, acquisition of real property will in

general be permitted, if the acquisition is a prerequisite for the business activities of the

purchaser. Permission is also required if the applicant is going to use the real property as a

secondary dwelling. Such permission will only be granted if, following an overall and

concrete assessment, the applicant is regarded to have particularly strong ties to Denmark.

EU/NZ/Annex 10-A/en 26

Permission under the Acquisition Act is only granted for the acquisition of specific real

property. The acquisition of agricultural land is in addition governed by the Danish

Agricultural Holdings Act, which imposes restrictions on all persons, Danish or foreign, when

acquiring agricultural property. Accordingly, any person who wishes to acquire agricultural

real property, must fulfil the requirements in that Act. This generally means a limited

residence requirement on the agricultural holding applies. The residence requirement is not

personal. Juridical entities must be of the types listed in §20 and §21 of the Agricultural

Holdings Act and must be registered in the Union or EEA.

In EE: A juridical person from an OECD Member country has the right to acquire immovable

property which contains:

(i) less than 10 hectares of agricultural land, forest land or agricultural and forest land in

total without restrictions;

(ii) 10 hectares or more of agricultural land if the juridical person has been engaged, for

three years immediately preceding the year of making the transaction of acquisition of

immovable property, in production of agricultural products listed in Annex I to the

TFEU, except fishery products and cotton (hereinafter referred to as "agricultural

products");

EU/NZ/Annex 10-A/en 27

(iii) 10 hectares or more of forest land if the juridical person has been engaged, for three

years immediately preceding the year of making the transaction of acquisition of

immovable property, in forest management within the meaning of the Forest Act

(hereinafter referred to as "forest management") or production of agricultural products;

and

(iv) less than 10 hectares of agricultural land and less than 10 hectares of forest land, but

10 hectares or more of agricultural and forest land in total, if the juridical person has

been engaged, for three years immediately preceding the year of making the transaction

of acquisition of immovable property, in the production of agricultural products or

forest management.

If a juridical person does not meet the requirements in points (ii) to (iv), the juridical person

may acquire immovable property which contains 10 hectares or more of agricultural land,

forest land or agricultural and forest land in total only with the authorisation of the council of

the local government of the location of immovable property to be acquired.

Restrictions on acquiring immovable property apply in certain geographical areas for non

EEA nationals.

EU/NZ/Annex 10-A/en 28

In EL: Real estate acquisition or tenancy in the border regions is prohibited for persons whose

nationality or base is outside the Member States and the European Free Trade Association.

The ban may be lifted by a discretionary decision taken by a committee of the appropriate

Decentralised Administration (or the Minister of National Defence in case the properties to be

exploited belong to the Fund for the Exploitation of Private Public Property).

In HR: Foreign companies are only allowed to acquire real estate for the supply of services if

they are established and incorporated in Croatia as juridical persons. Acquisition of real estate

necessary for the supply of services by branches requires the approval of the Ministry of

Justice. Agricultural land cannot be acquired by foreigners.

In MT: Non-nationals of a Member State may not acquire immovable property for

commercial purposes. Companies with a 25 % (or more) non-Union shareholding must obtain

authorisation from the competent authority (Minister responsible for Finance) to buy

immovable property for commercial or business purposes. The competent authority will

determine whether the proposed acquisition represents a net benefit to the Maltese economy.

In PL: The acquisition of real estate, direct and indirect, by foreigners requires a permit. A

permit is issued through an administrative decision by a minister competent in internal affairs,

with the consent of the Minister of National Defence, and in the case of agricultural real

estate, also with the consent of the Minister of Agriculture and Rural Development.

EU/NZ/Annex 10-A/en 29

Measures:

AT: Burgenländisches Grundverkehrsgesetz, LGBl. Nr. 25/2007;

Kärntner Grundverkehrsgesetz, LGBl. Nr. 9/2004;

NÖ- Grundverkehrsgesetz, LGBl. 6800;

OÖ- Grundverkehrsgesetz, LGBl. Nr. 88/1994;

Salzburger Grundverkehrsgesetz, LGBl. Nr. 9/2002;

Steiermärkisches Grundverkehrsgesetz, LGBl. Nr. 134/1993;

Tiroler Grundverkehrsgesetz, LGBL. Nr. 61/1996; Voralberger Grundverkehrsgesetz,

LGBl. Nr. 42/2004; and

Wiener Ausländergrundverkehrsgesetz, LGBl. Nr. 11/1998.

CY: Immovable Property Acquisition (Aliens) Law (Chapter 109), as amended.

CZ: Act No. 503/2012, Coll. on State Land Office, as amended.

EU/NZ/Annex 10-A/en 30

DK: Danish Act on Acquisition of Real Property (Consolidation Act No. 265

of 21 March 2014 on Acquisition of Real Property);

Acquisition Executive Order (Executive Order No. 764 of 18 September 1995); and

The Agricultural Holdings Act (Consolidation Act No. 27 of 4 January 2017).

EE: Kinnisasja omandamise kitsendamise seadus (Restrictions on Acquisition of Immovables

Act) Chapter 2 § 4, Chapter 3§ 10, 2017.

EL: Law 1892/1990, as it stands today, in combination, as far as the application is concerned,

with the ministerial decision F.110/3/330340/S.120/7-4-14 of the Minister of National

Defence and the Minister of Citizen Protection.

HR: Ownership and other Proprietary Rights Act (OG 91/96, 68/98, 137/99, 22/00, 73/00,

129/00, 114/01, 79/06, 141/06, 146/08, 38/09, 143/12, 152/14), Articles 354 to 358.b);

Agricultural Land Act (OG 20/18, 115/18, 98/19), Article 2; and

General Administrative Procedure Act.

EU/NZ/Annex 10-A/en 31

HU: Government Decree No. 251/2014 (X. 2.) on the Acquisition by Foreign Nationals of

Real Estate other than Land Used for Agricultural or Forestry Purposes; and

Act LXXVIII of 1993 (Paragraph 1/A).

MT: Immovable Property (Acquisition by Non-Residents) Act (Cap. 246); and Protocol No 6

of the EU Accession Treaty on the acquisition of secondary residences in Malta.

PL: Law of 24th March 1920 on the Acquisition of Real Estate by Foreigners (Journal of

Laws of 2016, item 1061 as amended).

–
With respect to Investment liberalisation Market access, National treatment:

In HU: The purchase of real estate by non-residents is subject to obtaining authorisation from

the appropriate administrative authority responsible for the geographical location of the

property.

Measures:

HU: Government Decree No. 251/2014 (X. 2.) on the Acquisition by Foreign Nationals of

Real Estate other than Land Used for Agricultural or Forestry Purposes; and

EU/NZ/Annex 10-A/en 32

Act LXXVIII of 1993 (Paragraph 1/A).

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment:

In LV: Acquisition of urban land by nationals of New Zealand is permitted through juridical

persons registered in Latvia or other Member States:

(i) if more than 50 % of their equity capital is owned by nationals of Member States, the

Latvian Government or a municipality, separately or in total;

(ii) if more than 50 % of their equity capital is owned by natural persons and companies of

a third country with which Latvia has concluded a bilateral agreement on promotion and

reciprocal protection of investments and which has been approved by the Latvian

Parliament before 31 December 1996;

(iii) if more than 50 % of their equity capital is possessed by natural persons and companies

of a third country with which Latvia has concluded a bilateral agreement on promotion

and reciprocal protection of investments after 31 December 1996, if in that agreement

the rights of Latvian natural persons and companies on acquisition of land in the

respective third country have been determined;

EU/NZ/Annex 10-A/en 33

(iv) if more than 50 % of their equity capital is possessed jointly by persons referred to in

points (i) to (iii); or

(v) which are public joint stock companies, if the shares thereof are quoted in the stock

exchange.

Where New Zealand allows Latvian nationals and enterprises to purchase urban real estate in

its territory, Latvia will allow nationals and enterprises of New Zealand to purchase urban real

estate in Latvia under the same conditions as Latvian nationals.

Measures:

LV: Law on land reform in the cities of the Republic of Latvia, Section 20 and 21.

–
With respect to Investment liberalisation National treatment, Most-favoured-nation

treatment:

In DE: Certain conditions of reciprocity may apply for the acquisition of real estate.

In ES: Foreign investment in activities directly relating to real estate investments for

diplomatic missions by states that are not Member States requires an administrative

authorisation from the Spanish Council of Ministers, unless there is a reciprocal liberalisation

agreement in place.

EU/NZ/Annex 10-A/en 34

In RO: Foreign nationals, stateless persons and juridical persons (other than nationals and

juridical persons of a Member State of the EEA) may acquire property rights over land, under

the conditions regulated by international treaties, based on reciprocity. Foreign nationals,

stateless persons and juridical persons may not acquire property rights in land under more

favourable conditions than those applicable to natural or juridical persons of the Union.

Measures:

DE: Einführungsgesetz zum Bürgerlichen Gesetzbuch (EGBGB); Introductory Law to the

Civil Code.

ES: Royal Decree 664/1999 of 23 April 1999 relating to foreign investment.

RO: Law 17/2014 on some measures regulating the selling-buying agricultural land situated

outside town and amending; and

Law No 268/2001 on the privatisation of companies that own land in public ownership and

private management of the state for agricultural and establishing the State Domains Agency,

with subsequent amendments.

EU/NZ/Annex 10-A/en 35

Reservation No. 2 – Professional services (except health-related professions)

Sector – sub-sector: Professional services – legal; patent agent, industrial property agent,

intellectual property attorney; accounting and bookkeeping; auditing;

taxation advisory; architecture and urban planning; engineering and

integrated engineering services.

Industry classification: CPC 861, 862, 863, 8671, 8672, 8673, 8674, part of 879

Obligations concerned: Market access

National treatment

Most-favoured-nation treatment

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 36

Description:

(a) Legal services (part of CPC 861) **[1]**

For greater certainty, consistent with the Headnotes, in particular paragraph 8 requirements to

register with a Bar may include a requirement to have obtained a law degree in the host

country or its equivalent, or to have completed some training under the supervision of a

licensed lawyer, or to have an office or a postal address within the jurisdiction of a specific

Bar in order to be eligible to apply for membership in that Bar. Some Member States may

impose a requirement of having the right to practise host-jurisdiction law on natural persons

holding certain positions within a law firm, company, enterprise or for shareholders.

**1** For the purposes of this reservation:
(a) "domestic law" means the law of the specific Member State and Union law;
(b) "public international law" excludes Union law and includes law established by
international treaties and conventions, as well as international customary law;
(c) "legal advice" includes provision of advice to and consultation with clients in matters
including transactions, relationships and disputes, involving the application or
interpretation of law; participation with or on behalf of clients in negotiations and other
dealings with third parties in such matters; and preparation of documents governed in
whole or in part by law; and the verification of documents of any kind for purposes of
and in accordance with the requirements of law;
(d) "legal representation" includes preparation of documents intended to be submitted to
administrative agencies, the courts or other duly constituted official tribunals; and
appearances before administrative agencies, the courts or other duly constituted official
tribunals; and
(e) "legal arbitration, conciliation and mediation " means the preparation of documents to
be submitted to, the preparation for and appearance before, an arbitrator, conciliator or
mediator in any dispute involving the application and interpretation of law. It does not
include arbitration, conciliation and mediation services in disputes not involving the
application and interpretation of law, which fall under services incidental to
management consulting. It also does not include acting as an arbitrator, conciliator or
mediator. As a sub-category, international legal arbitration, conciliation or mediation
services refers to the same services when the dispute involves parties from two or more
countries.

EU/NZ/Annex 10-A/en 37

With respect to Investment liberalisation – Market access:

In the EU: Specific non-discriminatory legal form requirements apply in each Member State.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – National treatment, Local presence:

In the EU: Legal representation of persons before the European Union Intellectual Property

Office (herein after referred to as "EUIPO") may only be undertaken by a legal practitioner

qualified in one of the Member States of the EEA and having their place of business within

the EEA, to the extent that they are entitled, within that Member State, to act as a

representative in trade mark matters or in industrial property matters and by professional

representatives whose names appear on the list maintained for this purpose by the EUIPO.

(Part of CPC 861).

In AT: EEA or Swiss nationality as well as residency (commercial presence) is required for

the practice of legal services in respect of domestic (Union and Member State) law, including

representation before courts. Only lawyers of EEA or Swiss nationality may provide legal

services through commercial presence. The practice of legal services in respect of public

international law and home country law is only allowed on a Cross-border basis. Equity

participation and shares in the operating result of any law firm by foreign lawyers (who must

be fully qualified in their home country) is allowed up to 25 %; the rest must be held by fully

qualified EEA or Swiss lawyers and only the latter may exercise decisive influence in the

decision making of the law firm.

EU/NZ/Annex 10-A/en 38

In BE (with respect also to most-favoured-nation treatment): Residency is required for full

admission to the Bar, and is necessary for the practice of legal services in respect of Belgian

domestic law, including representation before courts. The residency requirement for a foreign

lawyer to obtain full admission to the Bar is at least six years from the date of application for

registration, or three years under certain conditions. Reciprocity is required.

A foreign lawyer may practise as a legal consultant. A lawyer who is a member of a foreign

(non-Union) Bar and wants to establish in Belgium but who does not meet the conditions for

registration on the Tableau of fully qualified lawyers, on the EU-list or on the List of Trainee

Lawyers, may request registration on the so-called "B-List". A B-List only exists at the

Brussels Bar. A lawyer on the B-list may give advice. Representation before the "Cour de

Cassation" is subject to nomination on a specific list.

EU/NZ/Annex 10-A/en 39

In BG (with respect also to most-favoured-nation treatment): Reserved to nationals of a

Member State, of another State party to the Agreement on the EEA, or of the Swiss

Confederation, who have been granted authorisation to pursue the profession of lawyer

according to the legislation of any of the aforementioned countries. A foreign national (except

for the above mentioned) who has been authorised to pursue the profession of lawyer in

accordance with the legislation of their own country, may appear before judicial bodies of the

Republic of Bulgaria as defence-counsel or mandatary of a national of his or her own country,

acting on a specific case, together with a Bulgarian attorney-at-law, in cases where this has

been envisaged in an agreement between the Bulgarian and the respective foreign state, or on

the basis of mutuality, making a preliminary request to this effect to the Chairperson of the

Supreme Bar Council. A country in respect of which mutuality exists shall be designated by

the Minister of Justice, upon request of the Chairperson of the Supreme Bar Council. In order

to provide legal mediation, a foreign national must have a permit for long-term or permanent

residence in the Republic of Bulgaria and have been entered in the Uniform Register of

Mediators with the Minister of Justice. In Bulgaria, full national treatment with respect to the

establishment and operation of companies, as well as with respect to the supply of services,

may be extended only to companies established in, and citizens of, countries with which a

bilateral agreement on mutual legal assistance has been or will be concluded.

EU/NZ/Annex 10-A/en 40

In CY: EEA or Swiss nationality as well as residency (commercial presence) is required. Only

advocates enrolled in the Bar may be partners or shareholders or members of the board of

directors in a law company in Cyprus.

In CZ: Full admission to the Bar is required. For the practice of legal services in respect of

domestic (Union and Member State) law, including representation before courts, EEA or

Swiss nationality is required. For all legal services, residence (commercial presence) is

required.

In DE: Only lawyers with EEA or Swiss qualification may be admitted to the Bar and are thus

entitled to provide legal services in respect of domestic law. Commercial presence is required

in order to obtain full admission to the Bar. Exemptions may be granted by the competent bar

association.

For foreign lawyers (with other than EEA and Swiss qualification) there may be restrictions

for holding shares of a law firm which provides legal services in domestic law. Foreign

lawyers or law firms may offer legal services in foreign law and in public international law if

they prove expert knowledge.

EU/NZ/Annex 10-A/en 41

A professional company may only become a shareholder in a German law firm if it is

admitted to the German Bar and takes one of the legal forms listed in Article 59b of the

Federal Lawyers Act. A shareholder must participate actively in the law firm. Branches of

foreign law firms may provide legal services if they have been admitted to the Bar. Bar

admission requires qualification of shareholders as lawyers or patent attorneys from a state

where the corresponding legal profession is recognised by regulation of the German Ministry

of Justice as having a comparable education and professional status (section 206 Federal

Lawyers Act and section 157 Federal Patent Lawyers Act). The branch must have a separate

management with power of agency in Germany and at least one manager of the branch with

power of attorney must be admitted to the German bar.

In DK: Legal services provided under the title "advokat" (advocate) or any similar title, as

well as representation before the courts, is reserved for advocates with a Danish licence to

practice. EU, EEA and Swiss advocates may practice under the title of their country of origin.

Without prejudice to the EU reservation above, shares of a law firm may only be owned by

advocates who actively practice law in the firm, its parent company or its subsidiary

company; other employees in the firm; or another law firm registered in Denmark. Other

employees in the firm may collectively only own less than 10 % of the shares and voting

rights, and in order to be shareholders they must pass an exam on the rules of particular

importance for the practice of law.

EU/NZ/Annex 10-A/en 42

Only advocates who actively practice law in a law firm, its parent company or its subsidiary

company, as well as other shareholders, and representatives of employees, may be members

of the board of a firm. The majority of the members of the board must be advocates who

actively practice law in the firm, its parent company or its subsidiary company. Only

advocates who actively practice law in the firm, its parent company or its subsidiary

company, and other shareholders having passed the exam mentioned above, may be a director

of the law firm.

In EE: Residency (commercial presence) is required for the practice of legal services in

respect of domestic (Union and Member State) law, and participation in criminal proceedings

representation before the Supreme Court.

In EL: EEA or Swiss nationality and residency (commercial presence) is required for the

practice of legal services in respect of domestic (Union and Member State) law, including

representation before courts.

In ES: EEA or Swiss nationality is required for the practice of legal services in respect of

domestic law, including representation before courts. The competent authorities may grant

nationality waivers. A business address is required in order to provide any legal services.

In FI: EEA or Swiss residency and Bar membership is required for the use of the professional

title of "advocate" (in Finnish "asianajaja" or in Swedish "advokat"). Legal services, including

in relation to Finnish domestic law, may also be provided by non-Bar members.

EU/NZ/Annex 10-A/en 43

In FR: Residency or establishment in the EEA is required for full admission to the Bar, which

is necessary for the practice of legal services in respect of domestic law, including

representation before courts. Representation before the "Cour de Cassation" and "Conseil

d'Etat" is subject to quotas and reserved for French and EU nationals. Members of the Bar in

New Zealand may register as a foreign legal consultant in France to offer certain legal

services in France on a temporary or permanent basis, in respect of New Zealand law and

public international law. A business address within the jurisdiction of the French Bar or

registration or establishment in the EEA is required to practice on a permanent basis.

In HR: Union nationality is required for the practice of legal services in respect of domestic

(Union and Member State) law, including representation before courts. In proceedings

involving public international law, parties may be represented before arbitration courts and

_ad hoc_ courts by a foreign lawyer who is a member of their home country bar association.

Only a lawyer who has the Croatian title of lawyer can establish a law firm (New Zealand

firms may establish a branch, which may not employ Croatian lawyers).

EU/NZ/Annex 10-A/en 44

In HU: Full admission to the Bar is subject to EEA or Swiss nationality and residency

(commercial presence) for the practice of legal services in respect of domestic law, including

representation before courts. Foreign lawyers may provide legal advice on home country and

public international law in partnership with a Hungarian attorney or a law firm. A cooperation

contract concluded with a Hungarian attorney (ügyvéd) or law firm (ügyvédi iroda) is

required. A foreign legal adviser cannot be a member of a Hungarian law firm. A foreign

lawyer is not authorised for the preparation of documents to be submitted to, or act as the

client's legal representative before an arbitrator, conciliator or mediator in any dispute.

In LT (with respect also to most-favoured-nation treatment): EEA or Swiss nationality and

residency (commercial presence) is required for the practice of legal services in respect of

domestic (Union and Member State) law, including representation before courts.

Attorneys from foreign countries may practice as advocates in court only in accordance with

international agreements, including specific provisions regarding representation before courts.

In LU (with respect also to most-favoured-nation treatment): EEA or Swiss nationality and

residency (commercial presence) is required for the practice of legal services in respect of

domestic law, including representation before courts.

The Council of the Order may, on the basis of reciprocity, agree to waive the nationality

requirement for a foreign national.

EU/NZ/Annex 10-A/en 45

In LV (with respect also to most-favoured-nation treatment): EEA or Swiss nationality is

required for the practice of domestic law, including representation before courts. Attorneys

from foreign countries may practice as advocates in court only in accordance with a bilateral

agreement on mutual legal assistance.

For Union or foreign advocates, special requirements exist. For example, participation in

court proceedings in criminal cases is only permitted in association with an advocate of the

Latvian Collegium of Sworn Advocates.

In MT: EEA or Swiss nationality as well as residency (commercial presence) is required for

the practice of legal services in respect of domestic law, including representation before

courts.

In NL: Only locally licensed lawyers registered in the Dutch registry may use the title

"advocate". Instead of using the full term "advocate", (non-registered) foreign lawyers must

mention their home country professional organisation for the purposes of their activities in the

Netherlands.

In PT (with respect also to most-favoured-nation treatment): residency (commercial presence)

is required in order to practice Portuguese domestic law. For representation before courts, full

admission to the Bar is required. Foreigners holding a diploma awarded by any Faculty of

Law in Portugal, may register with the Portuguese Bar (Ordem dos Advogados), under the

same terms as Portuguese nationals, if their respective country grants Portuguese nationals

reciprocal treatment.

EU/NZ/Annex 10-A/en 46

Other foreigners holding a Degree in Law which has been acknowledged by a Faculty of Law

in Portugal may register as a member of the Bar Association provided that they undergo the

required training and pass the final assessment and admission exam. Only law firms where the

shares belong exclusively to lawyers admitted to the Portuguese Bar may practise in Portugal.

Legal consultation is allowed in any area of foreign and public international law by jurists of

recognised merit, masters and doctors in law (even if non-lawyers and non-university

professors), provided they have their professional residence (domiciliação) in PT, pass an

admission exam and are registered in the Bar.

In RO: A foreign lawyer may not make oral or written conclusions before the courts and other

judicial bodies, except for international arbitration.

In SE (with respect also to most-favoured-nation treatment): EEA or Swiss residency is

required for admission to the Bar and use of the title of "advokat". Exemptions may be

granted by the board of the Swedish Bar Association. Without prejudice to the EU reservation

above, admission to the Bar is not necessary for the practice of Swedish domestic law. A

member of the Swedish Bar Association may not be employed by anyone other than a Bar

member or a company conducting the business of a Bar member. However, a Bar member

may be employed by a foreign company conducting the business of an advocate, provided that

the company in question is domiciled in a country within the Union, the EEA or Switzerland.

Subject to an exemption from the Board of the Swedish Bar Association, a member of the

Swedish Bar Association may also be employed by a non-Union law firm.

EU/NZ/Annex 10-A/en 47

Bar members conducting their practice in the form of a company or a partnership may not

have any other objective and may not carry out any other business than the practice of an

advocate. Collaboration with other advocate businesses is permitted; however, collaboration

with foreign businesses requires permission by the Board of the Swedish Bar Association.

Only a Bar member may directly or indirectly, or through a company, practise as an advocate,

own shares in the company or be a partner. Only a Bar member may be a member or deputy

member of the Board or deputy managing director, or an authorised signatory or secretary of a

company or partnership.

In SI (with respect also to most-favoured-nation treatment): Representing clients before a

court against payment is conditioned by commercial presence in the Republic of Slovenia. A

foreign lawyer who has the right to practice law in a foreign country may perform legal

services or practice law under the conditions laid down in Article 34a of the Attorneys Act,

provided the condition of actual reciprocity is fulfilled.

Without prejudice to the EU reservation on non-discriminatory legal form requirements,

commercial presence for appointed attorneys by the Slovene Bar Association is restricted to

sole proprietorship, law firms with limited liability (partnership) or to law firms with

unlimited liability (partnership) only. The activities of a law firm shall be restricted to the

practice of law. Only attorneys may be partners in a law firm.

EU/NZ/Annex 10-A/en 48

In SK (with respect also to most-favoured-nation treatment): EEA nationality as well as

residency (commercial presence) in the Slovak Republic is required for the practice of legal

services in respect of domestic law, including representation before courts. For non-Union

lawyers actual reciprocity is required.

Measures:

EU: Article 120 of Regulation (EU) 2017/1001 of the European Parliament and of the

Council **[1]** ;

Article 78 of Council Regulation (EC) No 6/2002 of 12 December 2001 **[2]** .

–
AT: Rechtsanwaltsordnung (Lawyers Act) RAO, RGBl. Nr. 96/1868, Articles 1 and 21c.;

–
Rechtsanwaltsgesetz EIRAG, BGBl. Nr. 27/2000 as amended; § 41 EIRAG.

BE: Belgian Judicial Code (Articles 428-508); Royal Decree of 24 August 1970.

BG: Attorney Law; Law for Mediation; and Law for the Notaries and Notarial Activity.

CY: Advocates Law (Chapter 2), as amended.

CZ: Act No. 85/1996 Coll., the Legal Profession Act.

**1** Regulation (EU) 2017/1001 of the European Parliament and of the Council of 14 June 2017
on the European Union trade mark (OJ EU L 154, 16.6.2017, p. 1).
**2** Council Regulation (EC) No 6/2002 of 12 December 2001 on Community designs
(OJ EU L 3, 5.1.2002, p. 1).

EU/NZ/Annex 10-A/en 49

DE: Bundesrechtsanwaltsordnung (BRAO; Federal Lawyers Act);

Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG); and

§ 10 Rechtsdienstleistungsgesetz (RDG).

DK: Retsplejeloven (Administration of Justice Act) chapters 12 and 13 (Consolidated Act

No. 1284 of 14 November 2018).

EE: Advokatuuriseadus (Bar Association Act);

Tsiviilkohtumenetluse seadustik (Code of Civil Procedure);

halduskohtumenetluse seadustik (Code of Administrative Court Procedure);

kriminaalmenetluse seadustik (Code of Criminal Procedure); and

väärteomenetluse seadustik (Code of Misdemeanour Procedure).

EL: New Lawyers' Code n. 4194/2013.

ES: Real Decreto 135/2021, de 2 de marzo, por el que se aprueba el Estatuto General de la

Abogacía Española, Article 9.1.a.

EU/NZ/Annex 10-A/en 50

FI: Laki asianajajista (Advocates Act) (496/1958), ss. 1 and 3; and Oikeudenkäymiskaari

(4/1734) (Code of Judicial Procedure).

FR: Loi 71-1130 du 31 décembre 1971, Loi 90- 1259 du 31 décembre 1990 and Ordonnance

du 10 septembre 1817 modifiée.

HR: Legal Profession Act (OG 9/94, 117/08, 75/09, 18/11).

HU: Act LXXVIII of 2017 on the professional activities of attorneys-at-law.

LT: Law on the Bar of the Republic of Lithuania of 18 March 2004 No. IX-2066 as last

amended on 12 December 2017 by law No XIII-571.

LU: Loi du 16 décembre 2011 modifiant la loi du 10 août 1991 sur la profession d'avocat.

LV: Criminal Procedure Law, s. 79; and Advocacy Law of the Republic of Latvia, s. 4.

MT: Code of Organisation and Civil Procedure (Cap. 12).

NL: Advocatenwet (Act on Advocates).

EU/NZ/Annex 10-A/en 51

PT: Law 145/2015, 9 set., alterada p/ Lei 23/2020, 6 jul. (art.º 194 substituído p/ art.º 201.º; e

art.º 203.º substituído p/ art.º 213.º);

Portuguese Bar Statute (Estatuto da Ordem dos Advogados) and Decree-Law 229/2004,

–
Articles 5, 7 9; Decree-law 88/2003, Articles 77 and 102; Solicitadores Public Professional

Association Statute (Estatuto da Câmara dos Solicitadores), as amended by Law 49/2004, mas

alterada p/ Lei 154/2015, 14 set; by Law 14/2006 and by Decree-Law n.º 226/2008 alterado p/

Lei 41/2013, 26 jun; and

Law 78/2001, Articles 31, 4 Alterada p/ Lei 54/2013, 31 jul.; Regulation of family and labour

mediation (Ordinance 282/2010), alterada p/ Portaria 283/2018, 19 out; Law 21/2007 on

criminal mediation, Article 12; Law 22/2013, 26 fev., alterada p/ Lei 17/2017, 16 maio,

alterada pelo Decreto-Lei 52/2019, 17 abril.

RO: Attorney Law; Law for Mediation; and Law for the Notaries and the Notarial Activity.

SE: Rättegångsbalken (The Swedish Code of Judicial Procedure) (1942:740); and

Swedish Bar Association Code of Conduct adopted 29 August 2008.

SI: Zakon o odvetništvu (Neuradno prečiščeno besedilo-ZOdv-NPB8 Državnega Zbora RS

z dne 7 junij 2019 (Attorneys Act) unofficial consolidated text prepared by the Slovenian

parliament from 7 June 2019).

SK: Act 586/2003 on Advocacy, Articles 2 and 12.

EU/NZ/Annex 10-A/en 52

–
With respect to Investment liberalisation Market access, National treatment:

In PL: Foreign lawyers may establish only in the form of a registered partnership, a limited

partnership or a limited joint-stock partnership.

Measures:

PL: Act of 5 July 2002 on the provision by foreign lawyers of legal assistance in the Republic

of Poland, Article 19; The Law on Tax Advisory.

–
With respect to Cross-border trade in services Local presence:

In IE, IT: Residency (commercial presence) is required for the practice of legal services in

respect of domestic (Union and Member State) law, including representation before courts.

Measures:

IE: Solicitors Acts 1954-2011.

IT: Royal Decree 1578/1933, Article 17 law on the legal profession.

EU/NZ/Annex 10-A/en 53

(b) Patent agents, industrial property agents, intellectual property attorneys (part of

CPC 879, 861, 8613)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Local presence:

In DE: Only patent lawyers having EEA or Swiss qualifications may be admitted to the Bar

and are thus entitled to provide patent agent services in Germany in domestic law.

Commercial presence is required in order to obtain full admission to the Bar. Exemptions may

be granted by the Bar association. Foreign patent lawyers may offer legal services in foreign

law when they prove expert knowledge. Registration is required to provide legal services in

Germany. Foreign (other than EEA and Swiss qualification) patent lawyers may not establish

a firm together with national patent lawyers.

Foreign (other than EEA and Swiss) patent lawyers may have their commercial presence only

in the form of a Patentanwalts-GmbH or Patentanwalt-AG by acquiring a minority share.

EU/NZ/Annex 10-A/en 54

As of 1 August 2022, a professional company may only become shareholder in a German

patent law firm if such professional company is admitted to the German Patent Chamber and

takes one of the legal forms listed in Article 52b of the Patent Attorney Regulation. Foreign

patent law firms may provide services if they have been admitted to the German Patent

Chamber. Such admission requires qualification of a shareholder as a lawyer, tax accountant,

auditor or patent attorney and in case of branches a manager with power of agency in

Germany.

In FR: To be registered on the industrial property agent services list, establishment or

residency in the EEA is required. EEA nationality is required for natural persons. To represent

a client in front of the national intellectual property office, establishment in the EEA is

required. Provision of services may only be conducted through "société civile

professionnelle" (SCP), "société d'exercice liberal" (SEL) or any other legal form, under

certain conditions. Irrespective of the legal form, more than half of shares and voting rights

must be held by EEA professionals. Law firms may be entitled to provide industrial property

agent services (see reservation for legal services).

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment, Local presence:

In AT: EEA or Swiss nationality is required for the practice of patent agency services,

residency is required.

EU/NZ/Annex 10-A/en 55

In BG and CY: EEA or Swiss nationality is required for the practice of patent agency

services. In CY, residency is required.

In EE: Estonian or Union nationality as well as permanent residency is required for the

practice of patent agency services.

In ES: Establishment in a Member State, commercial presence, as well as permanent

residency, are required for the practice of patent agency services.

With respect to Investment liberalisation –National treatment and Cross-border trade in

services – National treatment:

In PT: EEA nationality is required for the practice of industrial property agent services.

In LV: Union nationality is required for patent attorneys.

–
With respect to Cross-border trade in services Local presence:

In FI and HU: EEA residency is required for the practice of patent agency services.

In SI: Residency in Slovenia is required for a holder or applicant of registered rights (patents,

trademarks, design protection). Alternatively, a patent agent or a trademark and design agent

registered in Slovenia is required for the main purpose of providing services such as process

and notification.

EU/NZ/Annex 10-A/en 56

Measures:

AT: Patent Attorney Act, BGBl. 214/1967 as amended, §§ 2 and 16a.

BG: Chapter 8b of the Act on Patents and Registration of Utility Models.

CY: Advocates Law (Chapter 2), as amended.

DE: Patentanwaltsordnung (PAO). Gesetz über die Tätigkeit europäischer Patentanwälte in

Deutschland (EuPAG) and § 10 Rechtsdienstleistungsgesetz (RDG).

EE: Patendivoliniku seadus (Patent Agents Act) § 2, § 14.

ES: Ley 24/2015, de 24 de julio, de Patentes, Articles 175, 176 and 177. Ley 17/2009,

de 23 de noviembre, sobre el libre acceso a las actividades de servicios y su ejercicio,

Article 3.2.

FI: Tavaramerkkilaki (Trademarks Act) (7/1964);

Laki auktorisoiduista teollisoikeusasiamiehistä (Act on Authorised Industrial Property

Attorneys) (22/2014);

Laki kasvinjalostajanoikeudesta (Plant Breeder's Right Act) 1279/2009; and

Mallioikeuslaki (Registered Designs Act) 221/1971.

EU/NZ/Annex 10-A/en 57

FR: Code de la propriété intellectuelle.

HU: Act XXXII of 1995 on Patent Attorneys.

LV: The Law on Industrial Property Institutions and Procedures Chapter XVIII

(Articles 119-136).

PT: Decree-Law 15/95, as modified by Law 17/2010, by Portaria 1200/2010, Article 5, and

by Portaria 239/2013; and Law 9/2009.

SI: Zakon o industrijski lastnini (Industrial Property Act), Uradni list RS, št. 51/06 – uradno

prečiščeno besedilo in 100/13 and 23/20 (Official Gazette of the Republic of Slovenia,

No. 51/06 – official consolidated text 100/13 and 23/20).

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment, Local presence:

In IE: For establishment, at least one of the directors, partners, managers or employees of a

company must be registered as a patent or intellectual property attorney in Ireland. Providing

services on a Cross-border basis requires EEA nationality and commercial presence, the

principal place of business to be in an Member State of the EEA, and qualification under the

law of an Member State of the EEA.

EU/NZ/Annex 10-A/en 58

Measures:

IE: Section 85 and 86 of the Trade Marks Act 1996, as amended;

Rule 51 Rule 51A and Rule 51B of the Trade Marks Rules 1996, as amended; Section 106

and 107 of the Patent Act 1992, as amended; and Register of Patent Agent Rules S.I. 580

of 2015.

(c) Accounting and bookkeeping services (CPC 8621 other than auditing services, 86213, 86219,

86220)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Local presence:

In AT: The capital interests and voting rights of foreign accountants and bookkeepers,

qualified according to the law of their home country, in an Austrian enterprise may not

exceed 25 %. The service supplier must have an office or professional seat in the EEA

(CPC 862).

EU/NZ/Annex 10-A/en 59

In FR: Establishment or residency is required. Services may be provided through any

company form except "société en nom collectif" (SNC) and "société en commandite simple"

(SCS). Specific conditions apply to "société d'exercice liberal" (SEL), "association de gestion

et comptabilité" (AGC) and "société pluri-professionnelle d'exercice" (SPE) (CPC 86213,

86219, 86220).

In IT: Residence or business domicile is required for enrolment in the professional register,

which is necessary for the provision of accounting and bookkeeping services (CPC 86213,

86219, 86220).

In PT (with respect also to most-favoured-nation treatment): Residence or business domicile

is required for enrolment in the professional register by the Chamber of Certified Accountants

(Ordem dos Contabilistas Certificados), which is necessary for the provision of accounting

services, provided that there is reciprocal treatment for Portuguese nationals.

Measures:

AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditing Profession Act, BGBl.

I Nr. 58/1999), § 12, § 65, § 67, § 68 (1) 4; and

Bilanzbuchhaltungsgesetz (BibuG), BGBl. I Nr. 191/2013, §§ 7, 11, 28.

EU/NZ/Annex 10-A/en 60

FR: Ordonnance 45-2138 du 19 septembre 1945.

IT: Legislative Decree 139/2005; and Law 248/2006.

PT: Decree-Law n.º 452/99, changed by Law n.º 139/2015, september 7th.

–
With respect to Cross-border trade in services Local presence:

In SI: Establishment in the European Union is required in order to provide accounting and

bookkeeping services (CPC 86213, 86219, 86220).

Measures:

SI: Act on services in the internal market, Official Gazette RS No 21/10.

(d) Auditing services (CPC 86211, 86212 other than accounting and bookkeeping services)

–
With respect to Investment liberalisation National treatment, Most-favoured nation

treatment and Cross-border trade in services – National treatment, Most-favoured-nation

treatment:

EU/NZ/Annex 10-A/en 61

In the EU: Supply of statutory auditing services requires approval by the competent authority

of a Member State that may recognise the equivalence of the qualifications of an auditor who

is a national of New Zealand or of any third country subject to reciprocity (CPC 8621).

Measures:

EU: Directive 2013/34/EU of the European Parliament and of the Council **[1]** ; and

Directive 2006/43/EC of the European Parliament and of the Council **[2]** .

With respect to Investment liberalisation – Market access:

In BG: Non-discriminatory legal form requirements may apply.

Measures:

BG: Independent Financial Audit Act.

**1** Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the
annual financial statements, consolidated financial statements and related reports of certain
types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the
Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ EU L 182,
29.6.2013, p. 19).
**2** 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 EU L 157,
9.6.2006, p. 87).

EU/NZ/Annex 10-A/en 62

–
With respect to Investment liberalisation Market access, National treatment, and

Cross-border trade in services – Local presence:

In AT: The capital interests and voting rights of foreign auditors, qualified according to the

law of their home country, in an Austrian enterprise may not exceed 25 %. The service

supplier must have an office or professional seat in the EEA.

Measures:

AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditing Profession Act,

BGBl. I Nr. 58/1999), § 12, § 65, § 67, § 68 (1) 4.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Local presence:

In DK: Provision of statutory auditing services requires Danish approval as an auditor.

Approval requires residency in a Member State of the EEA. Voting rights in approved audit

firms of auditors and audit firms not approved in accordance with regulations implementing

the Directive 2006/43/EC of the European Parliament and of the Council **[1]** must not exceed

10 % of the voting rights.

**1** 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 EU L 157,
9.6.2006, p. 87).

EU/NZ/Annex 10-A/en 63

In FR (with respect also to most-favoured-nation treatment): For statutory audits:

establishment or residency is required. New Zealand nationals may provide statutory auditing

services in France, subject to reciprocity. Services may be provided through any company

form except those in which partners are considered to be traders (commerçants), such as

"société en nom collectif" (SNC) and "société en commandite simple" (SCS).

In PL: Establishment in the Union is required in order to provide auditing services.

Legal form requirements apply.

Measures:

DK: Revisorloven (The Danish Act on Approved Auditors and Audit Firms), Act No. 1287

of 20/11/2018.

FR: Code de commerce.

EU/NZ/Annex 10-A/en 64

PL: Act of 11 May 2017 on statutory auditors, audit firms and public oversight – Journal of

Laws of 2017, item 1089.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In CY: Authorisation is required, subject to an economic needs test. Main criteria: the

employment situation in the sub-sector. Professional associations (partnerships) between

natural persons are permitted.

In SK: Only an enterprise in which at least 60 % of capital interests or voting rights are

reserved to Slovak nationals or nationals of a Member State may be authorised to carry out

audits in the Slovak Republic.

Measures:

CY: Auditors Law of 2017 (Law 53(I)/2017).

SK: Act No. 423/2015 on Statutory audit.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

National treatment, Local presence:

EU/NZ/Annex 10-A/en 65

In DE: Auditing companies (Wirtschaftsprüfungsgesellschaften) may only adopt legal forms

admissible within the EEA. General partnerships and limited commercial partnerships may be

recognised as "Wirtschaftsprüfungsgesellschaften" if they are listed as trading partnerships in

the commercial register on the basis of their fiduciary activities, Article 27

(Wirtschaftsprüferordnung, WPO). However, auditors from third countries registered in

accordance with Article 134 (Wirtschaftsprüferordnung, WPO) may carry out the statutory

audit of annual fiscal statements or provide the consolidated financial statements of a

company with its headquarters outside the Union, whose transferable securities are offered for

trading in a regulated market.

Measures:

DE: Handelsgesetzbuch, (HGB; Code of Commercial Law); Gesetz über eine Berufsordnung

der Wirtschaftsprüfer (Wirtschaftsprüferordnung, WPO, Public Accountant Act).

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment:

In ES: Statutory auditors must be a national of a Member State. This reservation does not

apply to the auditing of non-Union companies listed in a Spanish regulated market.

Measures:

ES: Ley 22/2015, de 20 de julio, de Auditoría de Cuentas (new Auditing Law: Law 22/2015

on Auditing services).

EU/NZ/Annex 10-A/en 66

–
With respect to Investment liberalisation Market access, National treatment:

In EE: Legal form requirements apply. The majority of the votes represented by the shares of

an audit firm shall belong to sworn auditors subject to supervision of a competent authority of

a Member State of the EEA, who have acquired their qualification in a Member State of the

EEA, or to audit firms. At least three-fourths of the persons representing an audit firm on the

basis of law must have acquired their qualifications in a Member State of the EEA.

Measures:

EE: Auditors Activities Act (Audiitortegevuse seadus) § 76-77.

–
With respect to Investment liberalisation National treatment, Most-favoured nation

treatment and Cross-border trade in services – Local presence:

In SI: Commercial presence is required. A third country audit entity may hold shares or form

partnerships in a Slovenian audit company provided that, under the law of the country in

which the third-country audit entity is incorporated, Slovenian audit companies may hold

shares or form partnership in an audit entity in that country (reciprocity requirement).

Measures:

SI: Auditing Act (ZRev-2), Official Gazette RS No 65/2008 (as last amended No 115/21); and

Companies Act (ZGD-1), Official Gazette RS No 42/2006 (as last amended No 18/21).

EU/NZ/Annex 10-A/en 67

–
With respect to Cross-border trade in services Local presence:

In BE: An establishment in Belgium is required where the professional activity will take place

and where acts, documents and correspondence relating to it will be maintained. At least one

administrator or manager of the establishment must be approved as auditor.

In FI: EEA residency is required for at least one of the auditors of a Finnish Limited Liability

company and of companies which are under the obligation to carry out an audit. An auditor

must be a locally licensed auditor or a locally licensed audit firm.

In HR: Auditing services may be provided only by juridical persons established in Croatia or

by natural persons resident in Croatia.

In IT: Residency is required for the provision of auditing services by natural persons.

In LT: Establishment in the EEA is required for the provision of auditing services.

In SE: Only auditors approved in Sweden and auditing firms registered in Sweden may

perform statutory auditing services. EEA residency is required. The titles of "approved

auditor" and "authorised auditor" may only be used by auditors approved or authorised in

Sweden. Auditors of co-operative economic associations and certain other enterprises who are

not certified or approved accountants must be resident within the EEA, unless the

Government, or a Government authority appointed by the Government, in a particular case

allows otherwise.

EU/NZ/Annex 10-A/en 68

Measures:

BE: Law of December 7th 2016 on the organisation of the profession and the public

supervision of auditors (Public Audit Act).

FI: Tilintarkastuslaki (Auditing Act) (459/2007), Sectoral laws requiring the use of locally

licensed auditors.

HR: Audit Act (OG 146/05, 139/08, 144/12), Article 3.

IT: Legislative Decree 58/1998, Articles 155, 158 and 161; and

Decree of the President of the Republic 99/1998; and Legislative Decree 39/2010, Article 2.

LT: Law on Audit of 15 June 1999 No. VIII -1227 (a new version of 3 July 2008 No. X1676).

SE: Revisorslagen (Auditors Act) (2001:883);

Revisionslag (Auditing Act) (1999:1079);

Aktiebolagslagen (Companies Act) (2005:551);

EU/NZ/Annex 10-A/en 69

Lag om ekonomiska föreningar (The Co-operative Economic Associations Act) (2018:672);

and

Others, regulating the requirements to make use of approved auditors.

(e) Taxation advisory services (CPC 863, not including legal advice and legal representation on

tax matters, which are to be found under legal services)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Local presence:

In AT: The capital interests and voting rights of foreign tax advisors, qualified according to

the law of their home country, in an Austrian enterprise may not exceed 25 %. The service

supplier must have an office or professional seat in the EEA.

Measures:

AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditing Profession Act,

BGBl. I Nr. 58/1999), § 12, § 65, § 67, § 68 (1) 4.

With respect to Investment liberalisation – Market access:

In DE: Non-discriminatory legal form requirements apply.

EU/NZ/Annex 10-A/en 70

Measures:

DE: Steuerberatungsgesetz (Tax Advisory Act, 4. November 1975 (BGBl. I, p. 2735), last

amended by Article 50 of the law of 10. August 2021 (BGBl. I, p. 2436): §§ 3, 34, 40 (1), 49,

50a.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Local presence:

In FR: Establishment or residency is required. Services may be provided through any

company form except "société en nom collectif" (SNC) and "société en commandite simple"

(SCS). Specific conditions apply to "société d'exercice liberal" (SEL), "association de gestion

et comptabilité" (AGC) and "société pluri-professionnelle d'exercice" (SPE).

Measures:

FR: Ordonnance 45-2138 du 19 septembre 1945.

–
With respect to Cross-border trade in services Local presence:

In HU: EEA residency is required for the supply of taxation advisory services.

In IT: Residency is required.

EU/NZ/Annex 10-A/en 71

Measures:

HU: Act 150 of 2017 on taxing; Government Decree 2018/263 on the registration and training

of taxation advisory activities.

IT: Legislative Decree 139/2005; and Law 248/2006.

(f) Architecture and urban planning services, engineering and integrated engineering services

(CPC 8671, 8672, 8673, 8674)

With respect to Investment liberalisation – Market access:

In FR: An architect may only establish in France in order to provide architectural services

using one of the following legal forms (on a non-discriminatory basis): "société anonyme"

(SA), "société à responsabilité limitée" (SARL) (sociétés anonymes, à responsabilité limitée),

"entreprise unipersonnelle à responsabilité limitée" (EURL), "société civile professionnelle "

(SCP) (en commandite par actions), "société coopérative et participative" (SCOP), "société

d'exercice libéral à responsabilité limitée" (SELARL), "société d'exercice libéral à forme

anonyme" (SELAFA), "société d'exercice libéral par actions simplifiée" (SELAS) or "société

par actions simplifiée" (SAS), or as individual or as a partner in an architectural firm

(CPC 8671).

EU/NZ/Annex 10-A/en 72

Measures:

FR: Loi 90-1258 relative à l'exercice sous forme de société des professions libérales;

Décret 95-129 du 2 février 1995 relatif à l'exercice en commun de la profession d'architecte

sous forme de société en participation;

Décret 92-619 du 6 juillet 1992 relatif à l'exercice en commun de la profession d'architecte

sous forme de société d'exercice libéral à responsabilité limitée SELARL, société d'exercice

libéral à forme anonyme SELAFA, société d'exercice libéral en commandite par actions

SELCA; and Loi 77-2 du 3 janvier 1977.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In BG: For consultants that implement assessment of compliance of the investment designs or

exercise construction supervision, establishment in Bulgaria is required according to the

Bulgarian Commercial Act or registration in the Commercial register of a Member State of

the EU or EEA.

Measures:

BG: Article 167, Paragraph 1, Spatial Development Act.

EU/NZ/Annex 10-A/en 73

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment:

In HR: A design or project created by a foreign architect, engineer or urban planner must be

validated by an authorised person in Croatia with regard to its compliance with Croatian Law

(CPC 8671, 8672, 8673, 8674).

Measures:

HR: Act on Physical Planning and Building Activities (OG118/18, 110/19); Physical Planning

Act (OG 153/13, 39/19).

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – National treatment, Local presence:

In CY: Nationality and residency conditions apply for the provision of architecture and urban

planning services, engineering and integrated engineering services (CPC 8671, 8672, 8673,

8674).

Measures:

CY: Law 41/1962 as amended; Law 224/1990 as amended; and Law 29(i)2001 as amended.

EU/NZ/Annex 10-A/en 74

–
With respect to Cross-border trade in services Local presence:

In CZ: Residency in the EEA is required.

In HU: EEA residency is required for supply of the following services, insofar as they are

being supplied by a natural person present in the territory of Hungary: architectural services,

engineering services (only applicable to graduate trainees), integrated engineering services

and landscape architectural services (CPC 8671, 8672, 8673, 8674).

In IT: Residency, professional domicile or a business address in Italy is required for

enrolment in the professional register, which is necessary for the supply of architectural and

engineering services (CPC 8671, 8672, 8673, 8674).

In SK: Residency in the EEA is required for registration in the professional chamber, which is

necessary for the supply of architectural and engineering services (CPC 8671, 8672, 8673,

8674).

Measures:

CZ: Act No. 360/1992 Coll. on practice of profession of authorised architects and authorised

engineers and technicians working in the field of building constructions.

EU/NZ/Annex 10-A/en 75

HU: Act LVIII of 1996 on the Professional Chambers of Architects and Engineers.

IT: Royal Decree 2537/1925 regulation on the profession of architect and engineer;

Law 1395/1923; and

Decree of the President of the Republic (D.P.R.) 328/2001.

SK: Act 138/1992 on Architects and Engineers, Articles 3, 15, 15a, 17a and 18a.

–
With respect to Cross-border trade in services Market access, National treatment:

In BE: The provision of architectural services includes control over execution of the works

(CPC 8671, 8674). Foreign architects authorised in their host countries and wishing to

practice their profession on an occasional basis in Belgium are required to obtain prior

authorisation from the Council of Order in the geographical area where they intend to supply

services.

Measures:

BE: Law of February 20, 1939 on the protection of the title of the architect's profession; and

Law of 26th June 1963, which creates the Order of Architects Regulations of

December 16th, 1983 of ethics established by national Council in the Order of Architects

(Approved by Article 1st of A.R. of April 18th, 1985, M.B., May 8th, 1985).

EU/NZ/Annex 10-A/en 76

Reservation No. 3 – Professional services (health-related and retail of pharmaceuticals)

Sector – sub-sector: Professional services – medical (including psychologists) and dental

services; midwives; nurses; physiotherapists and paramedical

personnel; veterinary services; retail sales of pharmaceutical, medical

and orthopaedic goods; and other services provided by pharmacists

Industry classification: CPC 9312, 93191, 932, 63211

Obligations concerned: Market access

National treatment

Most-favoured-nation treatment

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 77

Description:

(a) Medical, dental, midwives, nurses, physiotherapists and para-medical services

(CPC 852, 9312, 93191)

–
With respect to Investment liberalisation National treatment, Most-favoured-nation

treatment and Cross-border trade in services – Market access, National treatment, Most

favoured-nation treatment:

In IT: Union nationality is required for the supply of services by psychologists. Foreign

professionals may be allowed to practice based on reciprocity (part of CPC 9312).

Measures:

IT: Law 56/1989 on the psychologist profession.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment, Local presence:

In CY: Cypriot nationality and residency conditions apply for the provision of medical

(including psychologists), dental, midwives', nursing, physiotherapy and para-medical

services.

EU/NZ/Annex 10-A/en 78

Measures:

CY: Registration of Doctors Law (Chapter 250) as amended;

Registration of Dentists Law (Chapter 249) as amended;

Law 75(I)/2013 – as amended – Podologists;

Law 33(I)/2008 – as amended – Medical Physics;

Law 34(I)/2006 – as amended – Occupational Therapists;

Law 9(I)/1996 – as amended – Dental Technicians;

Law 68(I)/1995 – as amended – Psychologists;

Law 16(I)/1992 – as amended – Opticians;

Law 23(I)/2011 – as amended – Radiologists / Radiotherapists;

Law 31(I)/1996 – as amended – Dieticians / Nutritionists;

EU/NZ/Annex 10-A/en 79

Law 140/1989 – as amended – Physiotherapists; and

Law 214/1988 – as amended – Nurses.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access, Local presence:

In DE (applies also to the regional level of government): Geographical restrictions may be

imposed on professional registration, which applies to nationals and non-nationals alike.

Doctors (including psychologists, psychotherapists, and dentists) must register with the

regional associations of statutory health insurance physicians or dentists (kassenärztliche or

kassenzahnärztliche Vereinigungen), if they wish to treat patients insured by the statutory

sickness funds. This registration can be subject to quantitative restrictions based on the

regional distribution of doctors. For dentists this restriction does not apply. Registration is

necessary only for doctors participating in the public health scheme. Non-discriminatory

restrictions on the legal form of establishment required to provide these services may exist

(§ 95 SGB V).

For midwives' services, access is restricted to natural persons only. For medical and dental

services, access is possible for natural persons, licensed medical care centres and mandated

bodies. Establishment requirements may apply.

EU/NZ/Annex 10-A/en 80

Regarding telemedicine, the number of information and communications technology service

suppliers may be limited to guarantee interoperability, compatibility and necessary safety

standards. This limitation is applied in a non-discriminatory manner (CPC 9312, 93191).

Measures:

DE: Bundesärzteordnung (BÄO; Federal Medical Regulation);

Gesetz über die Ausübung der Zahnheilkunde (ZHG);

Gesetz über den Beruf der Psychotherapeutin und des Psychotherapeuten (PsychThG; Act on

the Provision of Psychotherapy Services);

Gesetz über die berufsmäßige Ausübung der Heilkunde ohne Bestallung

(Heilpraktikergesetz);

Gesetz über das Studium und den Beruf von Hebammen (HebG);and

Bundes-Apothekerordnung.

Additional legislation with regard to midwives can exist on regional level.

Gesetz über die Pflegeberufe (PflBG);

–
Sozialgesetzbuch Fünftes Buch (SGB V; Social Code, Book Five) Statutory Health

Insurance.

EU/NZ/Annex 10-A/en 81

Regional level:

Heilberufekammergesetz des Landes Baden-Württemberg;

Gesetz über die Berufsausübung, die Berufsvertretungen und die Berufsgerichtsbarkeit der

Ärzte, Zahnärzte, Tierärzte, Apotheker sowie der Psychologischen Psychotherapeuten und

–
dervKinder- und Jugendlichenpsychotherapeuten (Heilberufe-Kammergesetz HKaG) in

Bayern;

Berliner Heilberufekammergesetz (BlnHKG);

Hamburgisches Kammergesetz für die Heilberufe (HmbKGH); Gesetz über die

Berufsgerichtsbarkeit der Heilberufe; Hamburgisches Gesetz über die Ausübung des Berufs

der Hebamme und des Entbindungspflegers (Hamburgisches Hebammengesetz);

Heilberufsgesetz Brandenburg (HeilBerG);

Bremisches Gesetz über die Berufsvertretung, die Berufsausübung, die Weiterbildung und die

Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Psychotherapeuten, Tierärzte und Apotheker

–
(Heilberufsgesetz HeilBerG);

–
Heilberufsgesetz Mecklenburg-Vorpommern (Heilberufsgesetz M-V HeilBerG);

Heilberufsgesetz (HeilBG NRW);

EU/NZ/Annex 10-A/en 82

Heilberufsgesetz (HeilBG Rheinland-Pfalz);

Gesetz über die öffentliche Berufsvertretung, die Berufspflichten, die Weiterbildung und die

Berufsgerichtsbarkeit der Ärzte/ Ärztinnen, Zahnärzte/ Zahnärztinnen, psychologischen

Psychotherapeuten/ Psychotherapeutinnen und Kinder- und

Jugendlichenpsychotherapeuten/psychotherapeutinnen, Tierärzte/Tierärztinnen und

–
Apotheker/Apothekerinnen im Saarland (Saarländisches Heilberufekammergesetz SHKG);

Gesetz über Berufsausübung, Berufsvertretungen und Berufsgerichtsbarkeit der Ärzte,

Zahnärzte, Tierärzte, Apotheker sowie der Psychologischen Psychotherapeuten und der

Kinder und Jugendlichenpsychotherapeuten im Freistaat Sachsen (Sächsisches

–
Heilberufekammergesetz SächsHKaG)and Thüringer Heilberufegesetz.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, Local presence:

In FR: While other types of legal form are also available for Union investors, foreign

investors only have access to the legal forms of "société civile professionnelle" (SCP) and

"société d'exercice liberal" (SEL). For medical, dental and midwives' services, French

nationality is required. However, access by foreigners is possible within annually established

quotas. For medical, dental and midwives' services and services supplied by nurses, provision

through SEL à forme anonyme, à responsabilité limitée par actions simplifiée or en

commandite par actions, société coopérative (for independent general and specialised

practitioners only) or société interprofessionnelle de soins ambulatoires (SISA) for

multidisciplinary health home (MSP) only.

EU/NZ/Annex 10-A/en 83

Measures:

FR: Loi 90-1258 relative à l'exercice sous forme de société des professions libérales,

Loi n°2011-940 du 10 août 2011 modifiant certaines dipositions de la loi n°2009-879 dite

HPST, Loi n°47-1775 portant statut de la coopération; and Code de la santé publique.

With respect to Investment liberalisation – Market access:

In AT: Specific non-discriminatory legal form requirements may apply (CPC 9312, part

of 9319). Cooperation of physicians for the purpose of ambulatory public healthcare,

so-called group practices, can take place only under the legal form of Offene Gesellschaft

(OG) or Gesellschaft mit beschränkter Haftung (GmbH). Only physicians may be associates

of such a group practice. They must be entitled to independent medical practice, registered

with the Austrian Medical Chamber and actively pursue the medical profession in the

practice. Other persons may not act as associates of the group practice and may not share in

its revenues or profits (part of CPC 9312).

Measures:

–
AT: Medical Act, BGBl. I Nr. 169/1998, §§ 52a 52c;

Federal Act Regulating High Level Allied Health Professions, BGBl. Nr. 460/1992; and

Federal Act regulating Medical Masseurs lower and upper level, BGBl. Nr. 169/2002.

EU/NZ/Annex 10-A/en 84

(b) Veterinary services (CPC 932)

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment and Cross-border trade in services – Market access, National treatment,

Most-favoured-nation treatment:

In AT: Only nationals of a Member State of the EEA may provide veterinary services. The

nationality requirement is waived for nationals of a non-Member State of the EEA where

there is a Union agreement with that State providing for national treatment with respect to

investment and Cross-border trade of veterinary services.

In ES: Membership in a professional association is required for the practice of the profession

and requires Union nationality. This requirement may be waived through a bilateral

professional agreement. The supply of veterinary services is restricted to natural persons.

In FR: EEA nationality is required for the supply of veterinary services, but the nationality

requirement may be waived subject to reciprocity. The legal forms available to a company

providing veterinary services are limited to "société civile professionnelle" (SCP) and "société

d'exercice liberal" (SEL).

Other legal forms of company provided for by French domestic law or the law of another

Member State of the EEA and having their registered office, central administration or

principal place of business therein may be authorised, under certain conditions.

EU/NZ/Annex 10-A/en 85

Measures:

AT: Tierärztegesetz (Veterinary Act), BGBl. Nr. 16/1975, §3 (2) (3).

ES: Real Decreto 126/2013, de 22 de febrero, por el que se aprueban los Estatutos Generales

de la Organización Colegial Veterinaria Española; Articles 62 and 64.

FR: Code rural et de la pêche maritime.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – National treatment, Local presence:

In CY: Nationality and residency conditions apply for the supply of veterinary services.

In EL: EEA or Swiss nationality is required for the supply of veterinary services.

In HR: Only legal and natural persons established in a Member State for the purpose of

conducting veterinary activities may supply cross border veterinary services in the Republic

of Croatia. Only Union nationals may establish a veterinary practice in the Republic of

Croatia.

In HU: EEA nationality is required for membership of the Hungarian Veterinary Chamber,

which is necessary in order to supply veterinary services. Authorisation for establishment is

subject to an economic needs test. Main criteria: labour market conditions in the sector.

EU/NZ/Annex 10-A/en 86

Measures:

CY: Law 169/1990 as amended.

EL: Presidential Decree 38/2010, Ministerial Decision 165261/IA/2010 (Gov.

Gazette 2157/B).

HR: Veterinary Act (OG 83/13, 148/13, 115/18), Articles 3 (67), Articles 105 and 121.

HU: Act CXXVII of 2012 on the Hungarian Veterinary Chamber and on the conditions how

to supply Veterinary services.

–
With respect to Cross-border trade in services Local presence:

In CZ: Physical presence in the territory is required for the supply of veterinary services.

In IT and PT: Residency is required for the supply of veterinary services.

In PL: Physical presence in the territory is required for the supply of veterinary services. To

pursue the profession of veterinary surgeon in the territory of Poland, non-Union nationals

must pass an exam in the Polish language organised by the Polish Chambers of Veterinary

Surgeons.

EU/NZ/Annex 10-A/en 87

In SI: Only legal and natural persons established in a Member State for the purpose of

supplying veterinary activities may supply cross border veterinary services to the Republic of

Slovenia.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access, Local presence:

In SK: Residency in the EEA is required for registration in the professional chamber, which is

necessary for the exercise of the profession. The provision of veterinary services is restricted

to natural persons.

Measures:

CZ: Act No. 166/1999 Coll. (Veterinary Act), §58-63, 39; and

Act No. 381/1991 Coll. (on the Chamber of Veterinary Surgeons of the Czech Republic),

paragraph 4.

IT: Legislative Decree C.P.S. 233/1946, Articles 7-9; and

Decree of the President of the Republic (DPR) 221/1950, paragraph 7.

EU/NZ/Annex 10-A/en 88

PL: Law of 21st December 1990 on the Profession of Veterinary Surgeon and Chambers of

Veterinary Surgeons.

PT: Decree-Law 368/91 (Statute of the Veterinary Professional Association) alterado

p/ Lei 125/2015, 3 set.

SI: Pravilnik o priznavanju poklicnih kvalifikacij veterinarjev (Rules on recognition of

professional qualifications for veterinarians), Uradni list RS, št. (Official Gazette No 71/2008,

7/2011, 59/2014 and 21/2016, Act on services in the internal market, Official Gazette RS

No 21/2010).

SK: Act 442/2004 on Private Veterinary Doctors and the Chamber of Veterinary Doctors,

Article 2.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access:

In DE (applies also to the regional level of government): The supply of veterinary services is

restricted to natural persons. Telemedicine may only be provided in the context of primary

treatment involving the prior physical presence of a veterinarian.

In DK and NL: The supply of veterinary services is restricted to natural persons.

EU/NZ/Annex 10-A/en 89

In IE: The supply of veterinary services is restricted to natural persons or partnerships.

In LV: The supply of veterinary services is restricted to natural persons.

Measures:

DE: Bundes-Tierärzteordnung (BTÄO; Federal Code for the Veterinary Profession).

Regional level:

Acts on the Councils for the Medical Profession of the Länder (Heilberufs- und

Kammergesetze der Länder) and (based on those)

Baden-Württemberg, Gesetz über das Berufsrecht und die Kammern der Ärzte, Zahnärzte,

Tierärzte Apotheker, Psychologischen Psychotherapeuten sowie der Kinder- und

–
Jugendlichenpsychotherapeuten (Heilberufe-Kammergesetz HBKG);

Bayern, Gesetz über die Berufsausübung, die Berufsvertretungen und die

Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Tierärzte, Apotheker sowie der Psychologischen

Psychotherapeuten und der Kinder- und Jugendlichenpsychotherapeuten (Heilberufe

–
Kammergesetz HKaG);

EU/NZ/Annex 10-A/en 90

Berlin, Berliner Heilberufekammergesetz (BlnHKG);

Brandenburg, Heilberufsgesetz (HeilBerG);

Bremen, Gesetz über die Berufsvertretung, die Berufsausübung, die Weiterbildung und die

Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Psychotherapeuten, Tierärzte und Apotheker

–
(Heilberufsgesetz HeilBerG);

Hamburg, Hamburgisches Kammergesetz für die Heilberufe (HmbKGH);

Hessen, Gesetz über die Berufsvertretungen, die Berufsausübung, die Weiterbildung und die

Berufsgerichtsbarkeit der Ärzte, Zahnärzte, Tierärzte, Apotheker, Psychologischen

Psychotherapeuten und Kinder- und Jugendlichenpsychotherapeuten (Heilberufsgesetz);

Mecklenburg-Vorpommern, Heilberufsgesetz (HeilBerG);

Niedersachsen, Kammergesetz für die Heilberufe (HKG);

Nordrhein-Westfalen, Heilberufsgesetz NRW (HeilBerg);

Rheinland-Pfalz, Heilberufsgesetz (HeilBG);

EU/NZ/Annex 10-A/en 91

Saarland, Gesetz Nr. 1405 über die öffentliche Berufsvertretung, die Berufspflichten, die

Weiterbildung und die Berufsgerichtsbarkeit der Ärzte/Ärztinnen,

Zahnärzte/Zahnärztinnen,Tierärzte/Tierärztinnen und Apotheker/Apothekerinnen im Saarland

–
(Saarländisches Heilberufekammergesetz SHKG);

Sachsen, Gesetz über Berufsausübung, Berufsvertretungen und Berufsgerichtsbarkeit der

Ärzte, Zahnärzte, Tierärzte, Apotheker sowie der Psychologischen Psychotherapeuten und der

Kinder- und Jugendlichenpsychotherapeuten im Freistaat Sachsen (Sächsisches

–
Heilberufekammergesetz SächsHKaG);

Sachsen-Anhalt, Gesetz über die Kammern für Heilberufe Sachsen-Anhalt (KGHB-LSA);

Schleswig-Holstein, Gesetz über die Kammern und die Berufsgerichtsbarkeit für die

–
Heilberufe (Heilberufekammergesetz HBKG);

Thüringen, Thüringer Heilberufegesetz (ThürHeilBG); and

Berufsordnungen der Kammern (Codes of Professional Conduct of the Veterinary

Practitioners' Councils).

DK: Lovbekendtgørelse nr. 40 af lov om dyrlæger af 15. januar 2020 (Consolidated act

No. 40 of January 15th, 2020, on veterinary surgeons).

EU/NZ/Annex 10-A/en 92

IE: Veterinary Practice Act 2005.

LV: Veterinary Medicine Law.

NL: Wet op de uitoefening van de diergeneeskunde 1990 (WUD).

(c) Retail sales of pharmaceuticals, medical and orthopaedic goods and other services provided

by pharmacists (CPC 63211)

–
With respect to Investment liberalisation Market access, National treatment, Senior

management and boards of directors:

In AT: The retail of pharmaceuticals and specific medical goods to the public may only be

carried out through a pharmacy. Nationality of a Member State of the EEA or the Swiss

Confederation is required in order to operate a pharmacy. Nationality of a Member State of

the EEA or the Swiss Confederation is required for leaseholders and persons in charge of

managing a pharmacy.

Measures:

AT: Apothekengesetz (Pharmacy Law), RGBl. Nr. 5/1907 as amended, §§ 3, 4, 12;

Arzneimittelgesetz (Medication Act), BGBl. Nr. 185/1983 as amended, §§ 57, 59, 59a; and

Medizinproduktegesetz (Medical Products Law), BGBl. Nr. 657/1996 as amended, § 99.

EU/NZ/Annex 10-A/en 93

–
With respect to Investment liberalisation Market access, National treatment:

In DE: Only natural persons (pharmacists) are permitted to operate a pharmacy. Nationals of

other countries or persons who have not passed the German pharmacy exam may only obtain

a licence to take over a pharmacy which has already existed during the preceding three years.

The total number of pharmacies per person is restricted to one pharmacy and up to three

branch pharmacies.

In FR: EEA or Swiss nationality is required in order to operate a pharmacy.

Foreign pharmacists may be permitted to establish within annually established quotas.

A pharmacy opening must be authorised. Commercial presence including sale at a distance of

medicinal products to the public by means of information society services, must take one of

the legal forms allowed under national law on a non-discriminatory basis: "société d'exercice

libéral" (SEL) anonyme, par actions simplifiée, à responsabilité limitée unipersonnelle or

pluripersonnelle, en commandite par actions, société en noms collectifs (SNC) or société à

responsabilité limitée (SARL) unipersonnelle or pluripersonnelle only.

Measures:

DE: Gesetz über das Apothekenwesen (ApoG; German Pharmacy Act); Bundes

Apothekerordnung;

EU/NZ/Annex 10-A/en 94

Gesetz über den Verkehr mit Arzneimitteln (AMG);

Gesetz über Medizinprodukte (MPG);

Verordnung zur Regelung der Abgabe von Medizinprodukten (MPAV).

FR: Code de la santé publique; and

Loi 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de société des professions

libérales and Loi 2015-990 du 6 août 2015.

With respect to Investment liberalisation – National treatment:

In EL: Union nationality is required in order to operate a pharmacy.

In HU: EEA nationality is required in order to operate a pharmacy.

In LV: In order to commence independent practice in a pharmacy, a foreign pharmacist or

pharmacist's assistant, educated in a state which is not a Member State or a Member State of

the EEA, must work for at least one year in a pharmacy in a Member State of the EEA under

the supervision of a pharmacist.

EU/NZ/Annex 10-A/en 95

Measures:

EL: Law 5607/1932 as amended by Laws 1963/1991 and 3918/2011; The Presidential

Decree 64/2018 (Government Gazette 124/issue A/11-7-2018).

HU: Act XCVIII of 2006 on the General Provisions Relating to the Reliable and

Economically Feasible Supply of Medicinal Products and Medical Aids and on the

Distribution of Medicinal Products.

LV: Pharmaceutical Law, s. 38.

With respect to Investment liberalisation – Market access:

In BG: Managers of pharmacies must be qualified pharmacists and may only manage one

pharmacy in which they themselves work. A quota (not more than four) exists for the number

of pharmacies which may be owned per person in the Republic of Bulgaria.

In DK: Only natural persons, who have been granted a pharmacist licence from the Danish

Health and Medicines Authority, are permitted to provide retail services of pharmaceuticals

and specific medical goods to the public.

EU/NZ/Annex 10-A/en 96

In ES, HR, HU, and PT: Establishment authorisation is subject to an economic needs test.

Main criteria: population and density conditions in the area.

In IE: The mail order of pharmaceuticals is prohibited, with the exception of non-prescription

medicines.

In MT: Issuance of Pharmacy licences under specific restrictions. No person shall have more

than one licence in their name in any town or village (Regulation 5(1) of the Pharmacy

Licence Regulations (LN279/07)), except in a case in which there are no further applications

for that town or village (Regulation 5(2) of the Pharmacy Licence Regulations (LN279/07)).

In PT: In commercial companies in which the capital is represented by shares, these shall be

nominative. A person shall not hold or exercise, at the same time, directly or indirectly,

ownership, operation or management of more than four pharmacies.

In SI: The network of pharmacies in Slovenia consists of public pharmacy institutions, owned

by municipalities, and of private pharmacies with a concession where the majority owner

must be a pharmacist by profession. Mail order of pharmaceuticals requiring a prescription is

prohibited. Mail order of non-prescription medicines requires special state permission.

EU/NZ/Annex 10-A/en 97

Measures:

BG: Law on Medicinal Products in Human Medicine, arts. 222, 224, 228.

DK: Apotekerloven (Danish Pharmacy Act) LBK nr. 1040 03/09/2014.

ES: Ley 16/1997, de 25 de abril, de regulación de servicios de las oficinas de farmacia

(Law 16/1997, of 25 April, regulating services in pharmacies), Articles 2, 3.1; and

Real Decreto Legislativo 1/2015, de 24 de julio por el que se aprueba el Texto refundido de la

Ley de garantías y uso racional de los medicamentos y productos sanitarios (Ley 29/2006).

HR: Health Care Act (OG 100/18, 125/19).

HU: Act XCVIII of 2006 on the General Provisions Relating to the Reliable and

Economically Feasible Supply of Medicinal Products and Medical Aids and on the

Distribution of Medicinal Products.

IE: Irish Medicines Boards Acts 1995 and 2006 (No. 29 of 1995 and No. 3 of 2006);

Medicinal Products (Prescription and Control of Supply) Regulations 2003, as amended

(S.I. 540 of 2003); Medicinal Products (Control of Placing on the Market) Regulations 2007,

as amended (S.I. 540 of 2007); Pharmacy Act 2007 (No. 20 of 2007); Regulation of Retail

Pharmacy Businesses Regulations 2008, as amended, (S.I. No 488 of 2008).

EU/NZ/Annex 10-A/en 98

MT: Pharmacy Licence Regulations (LN279/07) issued under the Medicines Act (Cap. 458).

PT: Decree-Law 307/2007, Articles 9, 14 and 15 Alterado p/ Lei 26/2011, 16 jun., alterada:

–
p/ Acórdão TC 612/2011, 24/01/2012;

–
p/ Decreto-Lei 171/2012, 1 ago.;

–
p/ Lei 16/2013, 8 fev.;

–
p/ Decreto-Lei 128/2013, 5 set.;

–
p/ Decreto-Lei 109/2014, 10 jul.;

–
p/ Lei 51/2014, 25 ago.;

–
p/ Decreto-Lei 75/2016, 8 nov.; and Ordinance 1430/2007revogada p/ Portaria 352/2012,

30 out.

SI: Pharmacy Services Act (Official Gazette of the RS No. 85/2016, 77/2017, 73/2019); and

Medicinal Products Act (Official Gazette of the RS, No. 17/2014, 66/2019).

EU/NZ/Annex 10-A/en 99

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment and Cross-border trade in services – Market access, National treatment:

In IT: The practice of the profession is possible only for natural persons enrolled in the

register, as well as for juridical persons in the form of partnerships, where every partner of the

company must be an enrolled pharmacist. Enrolment in the pharmacist professional register

requires nationality of a Member State or residency and practice of the profession in Italy.

Foreign nationals having the necessary qualifications may enrol if they are citizens of a

country with which Italy has a special agreement authorising the exercise of the profession, on

condition of reciprocity (D. Lgsl. CPS 233/1946 Articles 7-9 and D.P.R. 221/1950

paragraphs 3 and 7). New or vacant pharmacies are authorised following a public competition.

Only nationals of a Member State enrolled in the Register of pharmacists (albo) are able to

participate in a public competition.

Establishment authorisation is subject to an economic needs test. Main criteria: population

and density conditions in the area.

Measures:

IT: Law 362/1991, Articles 1, 4, 7 and 9;

Legislative Decree CPS 233/1946, Articles 7-9; and

Decree of the President of the Republic (D.P.R. 221/1950, paragraphs 3 and 7).

EU/NZ/Annex 10-A/en 100

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In CY: A nationality requirement applies for the provision of retail sales of pharmaceuticals,

medical and orthopaedic goods and other services provided by pharmacists (CPC 63211).

Measures:

CY: Pharmacy and Poisons Law (Chapter 254) as amended.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access:

In BG The retail of pharmaceuticals and specific medical goods to the public may only be

carried out through a pharmacy. The mail order of pharmaceuticals is prohibited, with the

exception of non-prescription medicines.

In EE: The retail of pharmaceuticals and specific medical goods to the public may only be

carried out through a pharmacy. Mail order sales of medicinal products as well as delivery by

post or express service of medicinal products ordered through the Internet is prohibited.

Establishment authorisation is subject to an economic needs test. Main criteria: density

conditions in the area.

EU/NZ/Annex 10-A/en 101

In EL: Only natural persons who are licenced pharmacists, and companies founded by

licenced pharmacists, are permitted to provide retail services of pharmaceuticals and specific

medical goods to the public.

In ES: Only natural persons who are licenced pharmacists are permitted to provide retail

services of pharmaceuticals and specific medical goods to the public. No pharmacist may

obtain more than one licence.

In LU: Only natural persons are permitted to provide retail services of pharmaceuticals and

specific medical goods to the public.

In NL: Mail order of medicine is subject to requirements.

In PL: The practice of the profession is possible only for natural persons enrolled in the

register, as well as for juridical persons in the form of partnerships, where every partner of the

company must be an enrolled pharmacist.

Measures:

BG: Law on Medicinal Products in Human Medicine, arts. 219, 222, 228, 234(5).

EU/NZ/Annex 10-A/en 102

EE: Ravimiseadus (Medicinal Products Act), RT I 2005, 2, 4; § 29 (2) and § 41 (3); and

Tervishoiuteenuse korraldamise seadus (Health Services Organisation Act, RT I 2001, 50,

284).

EL: Law 5607/1932 as amended by Laws 1963/1991 and 3918/2011.

ES: Ley 16/1997, de 25 de abril, de regulación de servicios de las oficinas de farmacia

(Law 16/1997, of 25 April, regulating services in pharmacies), Articles 2, 3.1; and

Real Decreto Legislativo 1/2015, de 24 de julio por el que se aprueba el Texto refundido de la

Ley de garantías y uso racional de los medicamentos y productos sanitarios (Ley 29/2006).

LU: Loi du 4 juillet 1973 concernant le régime de la pharmacie (annex a043);

Règlement grand-ducal du 27 mai 1997 relatif à l'octroi des concessions de pharmacie

(anne a041); and

Règlement grand-ducal du 11 février 2002 modifiant le règlement grand-ducal

du 27 mai 1997 relatif à l'octroi des concessions de pharmacie (annex a017).

NL: Geneesmiddelenwet, article 67.

PL: Article 99. Para 4, ACT of 6 September 2001 – Pharmaceutical law Journal of Laws

of 2021.

EU/NZ/Annex 10-A/en 103

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – Local presence:

In BG: Permanent residency is required for pharmacists.

Measures:

BG: Law on Medicinal Products in Human Medicine, arts. 146, 161, 195, 222, 228.

–
With respect to Cross-border trade in services Local presence:

In DE, SK: Residency is required in order to obtain a licence as a pharmacist or to open a

pharmacy for the retail of pharmaceuticals and certain medical goods to the public.

Measures:

DE: Gesetz über das Apothekenwesen (ApoG; German Pharmacy Act);

Gesetz über den Verkehr mit Arzneimitteln (AMG);

Gesetz über Medizinprodukte (MPG); and

EU/NZ/Annex 10-A/en 104

Verordnung zur Regelung der Abgabe von Medizinprodukten (MPAV).

SK: Act 362/2011 on pharmaceuticals and medical devices, Article 6; and

Act 578/2004 on healthcare providers, medical employees, professional organisation in

healthcare.

EU/NZ/Annex 10-A/en 105

Reservation No. 4 – Research and development services

Sector – sub-sector: Research and development (R&D) services

Industry classification: CPC 851, 853

Obligations concerned: Market access

National treatment

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

Description:

The EU: For publicly funded R&D services benefitting from funding provided by the Union at the

Union level, exclusive rights or authorisations may only be granted to nationals of the Member

States and to juridical persons of the Union having their registered office, central administration or

principal place of business in the Union (CPC 851, 853).

EU/NZ/Annex 10-A/en 106

For publicly funded R&D services benefitting from funding provided by a Member State, exclusive

rights or authorisations may only be granted to nationals of the Member State concerned and to

juridical persons of the Member State concerned having their headquarters in that Member State

(CPC 851, 853).

Measures:

EU: All currently existing and all future Union research or innovation framework programmes,

including the Horizon 2020 Rules for Participation and regulations pertaining to Joint Technology

Initiatives (JTIs), and the European Institute of Innovation and Technology (EIT), as well as

existing and future national, regional or local research programmes.

EU/NZ/Annex 10-A/en 107

Reservation No. 5 – Real estate services

Sector – sub-sector: Real estate services

Industry classification: CPC 821, 822

Obligations concerned: Market access

National treatment

Most-Favoured Nation treatment

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

Description:

–
With respect to Investment liberalisation Market access, National treatment and Cross-border

trade in services – National treatment, Local presence:

In CY: For the supply of real estate services, nationality and residency conditions apply.

EU/NZ/Annex 10-A/en 108

Measures:

CY: The Real Estate Agents Law 71(1)/2010 as amended.

–
With respect to Cross-border trade in services Local presence:

In CZ: Residency for natural persons and establishment for juridical persons in the Czechia are

required to obtain a licence necessary for the provision of real estate services.

In HR: Commercial presence in EEA is required to supply real estate services.

In PT: EEA residency is required for natural persons. EEA incorporation is required for juridical

persons.

Measures:

CZ: Trade Licensing Act.

HR: Real Estate Brokerage Act (OG 107/07 and 144/12), Article 2.

PT: Decree-Law 211/2004 (Articles 3 and 25), as amended and republished by

Decree-Law 69/2011.

EU/NZ/Annex 10-A/en 109

With respect to Investment liberalisation – National treatment and Cross-border trade in services –

Local presence:

In DK: For the supply of real estate services by a natural person present in the territory of Denmark,

only authorised real estate agents who are natural persons that have been admitted to the Danish

Business Authority's real estate agent register may use the title of "real estate agent". The act

requires that the applicant be a Danish resident or a resident of the Union, EEA or the Swiss

Confederation.

The Act on the sale of real estate is only applicable when providing real estate services to

consumers. The Act on the sale of real estate does not apply to the leasing of real estate (CPC 822).

Measures:

DK: Lov om formidling af fast ejendom m.v. lov. Nr. 526 af 28.05.2014 (The Act on the sale of real

estate).

EU/NZ/Annex 10-A/en 110

–
With respect to Cross-border trade in services Market access, National treatment, Most-favoured

nation treatment:

In SI: In so far as New Zealand allows Slovenian nationals and enterprises to supply real estate

agent services, Slovenia will allow nationals of New Zealand and New Zealand enterprises to

supply real estate agent services under the same conditions, in addition to the fulfilment of the

following requirements: entitlement to act as a real estate agent in New Zealand, submission of the

relevant documentation on impunity in criminal procedures, and inscription on the register of real

estate agents at the competent Ministry in Slovenia.

Measures:

SI: Real Estate Agencies Act.

EU/NZ/Annex 10-A/en 111

Reservation No. 6 – Business services

Sector – sub-sector: Business services – rental or leasing services without operators;

services related to management consulting; technical testing and

analyses; related scientific and technical consulting services; services

incidental to agriculture; security services; placement services;

translation and interpretation services and other business services

Industry classification: ISIC Rev. 37, part of CPC 612, part of 621, part of 625, 831, part

of 85990, 86602, 8675, 8676, 87201, 87202, 87203, 87204, 87205,

87206, 87209, 87901, 87902, 87909, 88, part of 893

Obligations concerned: Market access

National treatment

Most-favoured-nation treatment

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 112

Description:

(a) Rental or leasing services without operators (CPC 83103, CPC 831)

–
With respect to Investment liberalisation Market access, National treatment:

In SE: To fly the Swedish flag, proof of dominating Swedish operating influence must be

shown in the case of foreign ownership interests in ships. Dominating Swedish operating

influence means that the operation of the ship is located in Sweden and that more than half of

the ship's shares are under Swedish ownership or ownership of persons in another EEA

country. Other foreign ships may under certain conditions be granted an exemption from this

rule where they are rented or leased by Swedish juridical persons through bareboat charter

contracts (CPC 83103).

Measures:

SE: Sjölagen (Maritime Law) (1994:1009), Chapter 1, § 1.

–
With respect to Cross-border trade in services Local presence:

In SE: Suppliers of rental or leasing services of cars and certain off-road vehicles

(terrängmotorfordon) without a driver, rented or leased for a period of less than one year, are

obliged to appoint someone to be responsible for ensuring, among other things, that the

business is conducted in accordance with applicable rules and regulations and that road traffic

safety rules are followed. The responsible person must reside in the EEA (CPC 831).

EU/NZ/Annex 10-A/en 113

Measures:

SE: Lag (1998: 492) om biluthyrning (Act on renting and leasing cars).

(b) Rental or leasing services and other business services related to aviation

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment and Cross-border trade in services –- Market access, National treatment,

Most-favoured nation treatment:

The EU: For rental or leasing of aircraft without crew (dry lease), aircraft used by an air

carrier of the Union are subject to applicable aircraft registration requirements. A dry lease

agreement to which a Union carrier is a party shall be subject to requirements in the Union or

national law on aviation safety, such as prior approval and other conditions applicable to the

use of third countries' registered aircraft. To be registered, aircraft may be required to be

owned either by natural persons meeting specific nationality criteria or by enterprises meeting

specific criteria regarding ownership of capital and control (CPC 83104).

EU/NZ/Annex 10-A/en 114

With respect to computer reservation system (hereinafter referred to as "CRS") services,

where Union air carriers are not accorded, by CRS service suppliers operating outside the

Union, equivalent (meaning non-discriminatory) treatment to the treatment provided by Union

CRS service suppliers to air carriers of a third country in the Union, or where Union CRS

services suppliers are not accorded, by non-Union air carriers, equivalent treatment to the

treatment provided by air carriers in the Union to CRS service suppliers of a third country,

measures may be taken to accord the equivalent discriminatory treatment, respectively, to the

non-Union air carriers by the CRS services suppliers operating in the Union, or to the

non-Union CRS services suppliers by Union air carriers.

Measures:

EU: Regulation (EC) No 1008/2008 of the European Parliament and of the Council **[1]** ; and

Regulation (EC) No 80/2009 of the European Parliament and of the Council **[2]** .

**1** Regulation (EC) No 1008/2008 of the European Parliament and of the Council
of 24 September 2008 on common rules for the operation of air services in the Community
(OJ EU L 293, 31.10.2008, p. 3).
**2** Regulation (EC) No 80/2009 of the European Parliament and of the Council
of 14 January 2009 on a Code of Conduct for computerised reservation systems and repealing
Council Regulation (EEC) No 2299/89 (OJ EU L 35, 4.2.2009, p. 47).

EU/NZ/Annex 10-A/en 115

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – Market access, National treatment

In BE: Private (civil) aircraft belonging to natural persons who are not nationals of a member

state of the EEA may only be registered if they are domiciled or resident in Belgium without

interruption for at least one year. Private (civil) aircraft belonging to foreign legal entities not

formed in accordance with the law of a member state of the EEA may only be registered if

they have a seat of operations, an agency or an office in Belgium without interruption for at

least one year (CPC 83104).

Measures:

BE: Arrêté Royal du 15 mars 1954 réglementant la navigation aérienne.

(c) Services related to management consulting – arbitration and conciliation services

(CPC 86602)

–
With respect to Cross-border trade in services National treatment, Local presence:

In BG: For mediation services, permanent or long-term residency in the Republic of Bulgaria

is required for citizens of countries other than a member state of the EEA or the Swiss

Confederation.

EU/NZ/Annex 10-A/en 116

In HU: A notification, for admission to the register, to the Minister responsible for justice is

required for the supply of mediation (such as conciliation) activities.

Measures:

BG: Mediation Act, Art. 8.

HU: Act LV of 2002 on Mediation.

(d) Technical testing and analysis services (CPC 8676)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In CY: The provision of services by chemists and biologists requires nationality of a Member

State.

In FR: The profession of biologist is reserved for natural persons, and EEA nationality is

required.

EU/NZ/Annex 10-A/en 117

Measures:

CY: Registration of Chemists Law of 1988 (Law 157/1988), as amended.

FR: Code de la Santé Publique.

With respect to Investment liberalisation –National treatment and Cross-border trade in

services – Market access, Local presence:

In BG: Establishment in Bulgaria according to the Bulgarian Commercial Act and registration

in the Commercial register is required for supply of technical testing and analysis services.

For the periodic inspection for proof of technical condition of road transport vehicles, a

person should be registered in accordance with the Bulgarian Commercial Act or the

Non-Profit Legal Persons Act, or else be registered in another member state of the EEA.

The testing and analysis of the composition and purity of air and water may be conducted

only by the Ministry of Environment and Water of Bulgaria, or its agencies.

Measures:

BG: Technical Requirements towards Products Act;

Measurement Act;

EU/NZ/Annex 10-A/en 118

Clean Ambient Air Act;

Article 148, Paragraph 2, Road Traffic Act;

Water Act; and

Ordinance N-32 for the periodical inspection for proof of technical condition of road transport

vehicles.

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment, Most-favoured-nation treatment, Local presence:

In IT: For biologists, chemical analysts, agronomists and "periti agrari", residency and

enrolment in the professional register are required. Third-country nationals may enrol on

condition of reciprocity.

Measures:

IT: Biologists, chemical analysts: Law 396/1967 on the profession of biologists; and Royal

Decree 842/1928 on the profession of chemical analysts.

EU/NZ/Annex 10-A/en 119

(e) Related scientific and technical consulting services (CPC 8675)

–
With respect to Investment liberalisation National treatment, Most-favoured-nation

treatment and Cross-border trade in services – National treatment, Most-favoured-nation

treatment, Local presence:

In IT: Residency or professional domicile in Italy is required for enrolment in the geologists'

register, which is necessary for the practice of the professions of surveyor or geologist in

order to supply services relating to the exploration and the operation of mines, etc. Nationality

of a Member State is required, however, foreigners may enrol on condition of reciprocity.

Measures:

IT: Geologists: Law 112/1963, Articles 2 and 5; D.P.R. 1403/1965, Article 1.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – National treatment, Local presence:

In BG: For natural persons, nationality and residency of a member state of the EEA or the

Swiss Confederation is required in order to supply services pertinent to geodesy, cartography

and cadastral surveying. For legal entities, trade registration under the legislation of a Member

State of the EEA or the Swiss Confederation is required.

EU/NZ/Annex 10-A/en 120

Measures:

BG: Article 16-17, Cadastre and Property Register Act; and Article 24, Paragraph 1, Geodesy

and Cartography Act.

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment:

In CY: A nationality requirement applies for the supply of relevant services.

Measures:

CY: Law 224/1990 as amended.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access:

In FR: For surveying, access through "société d'exercice liberal" (SEL) (anonyme, à

responsabilité limitée ou en commandite par actions“, "société civile professionnelle" (SCP),

"société anonyme" (SA) and "société à responsabilité limitée" (SARL) (sociétés anonymes, à

responsabilité limitée) only. For exploration and prospecting services establishment is

required. This requirement may be waived for scientific researchers, by decision of the

Minister of scientific research, in agreement with the Minister of Foreign affairs.

EU/NZ/Annex 10-A/en 121

Measures:

FR: Loi 46-942 du 7 mai 1946 and décret n°71-360 du 6 mai 1971.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – National treatment, Local presence:

In HR: Services of basic geological, geodetic and mining consulting as well as related

environmental protection consulting services in the territory of Croatia may be carried out

only jointly with or through domestic juridical persons.

Measures:

HR: Ordinance on requirements for issuing approvals to juridical persons for performing

professional environmental protection activities (OG No.57/10), Arts. 32-35.

(f) Services incidental to agriculture (part of CPC 88)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services –National treatment, Most-favoured-nation treatment, Local

presence:

In IT: For biologists, chemical analysts, agronomists and "periti agrari", residency and

enrolment in the professional register are required. Third-country nationals may enrol on

condition of reciprocity.

EU/NZ/Annex 10-A/en 122

Measures:

IT: Biologists, chemical analysts: Law 396/1967 on the profession of biologists; and Royal

Decree 842/1928 on the profession of chemical analysts.

–
With respect to Investment liberalisation Market access, Most-favoured-nation treatment

and Cross-border trade in services – Market access, Most-favoured-nation treatment:

In PT: The professions of biologist, chemical analyst and agronomist are reserved for natural

persons. For third-country nationals, a reciprocity regime applies in the case of engineers and

technical engineers (and not a citizenship requirement). For biologists, there is neither a

citizenship nor a reciprocity requirement.

Measures:

PT: Decree Law 119/92 alterado p/ Lei 123/2015, 2 set. (Ordem dos Engenheiros);

Law 47/2011 alterado p/ Lei 157/2015, 17 set. (Ordem dos Engenheiros Técnicos); and

Decree Law 183/98 alterado p/ Lei 159/2015, 18 set. (Ordem dos Biólogos).

EU/NZ/Annex 10-A/en 123

(g) Security Services (CPC 87302, 87303, 87304, 87305, 87309)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment, Local presence:

In IT: Nationality of a Member State and residency is required in order to obtain the necessary

authorisation to supply security guard services and the transport of valuables.

In PT: The provision of security services by a foreign supplier on a Cross-border basis is not

allowed.

A nationality requirement exists for specialised personnel.

Measures:

IT: Law on public security (TULPS) 773/1931, Articles 133-141; Royal Decree 635/1940,

Article 257.

PT: Law 34/2013 alterada p/ Lei 46/2019, 16 maio; and Ordinance 273/2013 alterada

p/ Portaria 106/2015, 13 abril.

EU/NZ/Annex 10-A/en 124

–
With respect to Investment liberalisation National treatment, Most-favoured-nation

treatment and Cross-border trade in services – Local presence:

In DK: There is a residence requirement for individuals applying for an authorisation to

provide security services. Residence is also required for managers and the majority of

members of the board of a legal entity applying for an authorisation to conduct security

services. However, residence for management and boards of directors is not required to the

extent it follows from international agreements or orders issued by the Minister for Justice.

Measures:

DK: Lovbekendtgørelse 2016-01-11 nr. 112 om vagtvirksomhed.

–
With respect to Cross-border trade in services Local presence:

In EE: Residency is required for security guards.

Measures:

EE: Turvaseadus (Security Act ) § 21, § 22.

EU/NZ/Annex 10-A/en 125

(h) Placement Services (CPC 87201, 87202, 87203, 87204, 87205, 87206, 87209)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment (applies to the regional

level of government):

In BE: In all Regions in Belgium, a company having its head office outside the EEA has to

demonstrate that it supplies placement services in its country of origin. In the Walloon

Region, a specific type of legal entity (régulièrement constituée sous la forme d'une personne

morale ayant une forme commerciale, soit au sens du droit belge, soit en vertu du droit d'un

Etat membre ou régie par celui-ci, quelle que soit sa forme juridique) is required to supply

placement services. A company having its head office outside the EEA has to demonstrate

that it fulfils the conditions as set out in the Decree (for instance on the type of legal entity).

In the German-speaking community, a company having its head office outside the EEA has to

fulfil the admission criteria established by the mentioned Decree (CPC 87202).

Measures:

BE: Flemish Region: Article 8, § 3, Besluit van de Vlaamse Regering van 10 december 2010

tot uitvoering van het decreet betreffende de private arbeidsbemiddeling.

EU/NZ/Annex 10-A/en 126

Walloon Region: Décret du 3 avril 2009 relatif à l'enregistrement ou à l'agrément des agences

de placement (Decree of 3 April 2009 on registration of placement agencies), Article 7; and

Arrêté du Gouvernement wallon du 10 décembre 2009 portant exécution du décret

du 3 avril 2009 relatif à l'enregistrement ou à l'agrément des agences de placement (Decision

of the Walloon Government of 10 December 2009 implementing the Decree of 3 April 2009

on registration of placement agencies), Article 4.

German-speaking community: Dekret über die Zulassung der Leiharbeitsvermittler und die

Überwachung der privaten Arbeitsvermittler / Décret du 11 mai 2009 relatif à l'agrément des

agences de travail intérimaire et à la surveillance des agences de placement privées, Article 6.

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment, Local presence:

In DE: Nationality of a Member State of the EEA or a commercial presence in the Union is

required in order to obtain a licence to operate as a temporary employment agency (pursuant

to Section 3 paragraphs 3 to 5 of this Act on temporary agency work

(Arbeitnehmerüberlassungsgesetz). The Federal Ministry of Labour and Social Affairs may

issue a regulation concerning the placement and recruitment of non-EEA personnel for

specified professions such as health- and care-related professions. The licence or its extension

shall be refused if establishments, parts of establishments or ancillary establishments which

are not located in the EEA are intended to execute the temporary employment pursuant to

Section 3 paragraph 2 of the Act on temporary agency work

(Arbeitnehmerüberlassungsgesetz).

EU/NZ/Annex 10-A/en 127

In ES: Prior to the start of the activity, placement agencies are required to submit a sworn

statement certifying the fulfilment of the requirements stated by the current legislation

(CPC 87201, 87202).

Measures:

DE: Gesetz zur Regelung der Arbeitnehmerüberlassung (AÜG);

–
Sozialgesetzbuch Drittes Buch (SGB III; Social Code, Book Three) Employment

Promotion; and

Verordnung über die Beschäftigung von Ausländerinnen und Ausländern (BeschV; Ordinance

on the Employment of Foreigners).

ES: Real Decreto-ley 8/2014, de 4 de julio, de aprobación de medidas urgentes para el

crecimiento, la competitividad y la eficiencia (tramitado como Ley 18/2014,

de 15 de octubre).

EU/NZ/Annex 10-A/en 128

(i) Translation and interpretation services (CPC 87905)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access:

In BG: To carry out official translation activities, foreign natural persons are required to hold

a permit for long-term, prolonged or permanent residency in the Republic of Bulgaria.

Measures:

BG: Regulation for the legalisation, certification and translation of documents; and

Order of the Minister of Foreign Affairs for establishing a temporary regime for certification

under Article 21 (a), Paragraph 2 of the abovementioned Regulation.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access:

In HU: Official translations, official certifications of translations, and certified copies of

official documents in foreign languages may only be provided by the Hungarian Office for

Translation and Attestation (OFFI).

In PL: Only natural persons may be sworn translators.

EU/NZ/Annex 10-A/en 129

Measures:

HU: Decree of the Council of Ministers No. 24/1986 on Official translation and

interpretation.

PL: Act of 25 November 2004 on the profession of sworn translator or interpreter (Journal of

Laws from 2019 item 1326).

–
With respect to Cross-border trade in services Local presence:

In FI: Residency in the EEA is required for certified translators.

Measures:

FI: Laki auktorisoiduista kääntäjistä (Act on Authorised Translators) (1231/2007), s. 2(1).

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment:

In CY: For the provision of official and certified translations by sworn translators, registration

and entry in the Register of Sworn Translators upon approval by the Council for the

Registration of Sworn Translators is necessary. Nationality and residency requirements apply.

In HR: EEA nationality is required for certified translators.

EU/NZ/Annex 10-A/en 130

Measures:

CY: The Registration and Regulation of the Sworn Translators Services Law 2019

(45(I)/2019) as amended.

HR: Ordinance on permanent court interpreters (OG 88/2008), Article 2.

(j) Other business services (part of CPC 612, part of 621, part of 625, 87901, 87902, 88493, part

of 893, part of 85990, 87909, ISIC 37)

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Local presence:

In SE: Pawn-shops must be established as a limited liability company or as a branch (part of

CPC 87909).

Measures:

SE: Pawn shop act (1995:1000).

EU/NZ/Annex 10-A/en 131

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Local presence:

In CZ: Only an authorised package company may supply services relating to packaging

take-back and recovery; and such a company must be a juridical person established as a joint

stock company (CPC 88493, ISIC 37).

Measures:

CZ: Act. 477/2001 Coll. (Packaging Act) paragraph 16.

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access:

In NL: To provide hallmarking services, commercial presence in the Netherlands is required.

The hallmarking of precious metal articles is currently exclusively granted to two Dutch

public monopolies (part of CPC 893).

Measures:

NL: Waarborgwet 1986.

EU/NZ/Annex 10-A/en 132

–
With respect to Investment liberalisation Market access, National treatment:

In PT: Nationality of a Member State is required for the provision of collection agency

services and credit reporting services (CPC 87901, 87902).

Measures:

PT: Law 49/2004.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Local presence:

In CZ: A licence is required to supply auction services. To obtain a licence (for the supply of

voluntary public auctions), a company must be incorporated in the Czechia, a natural person

must obtain a residency permit, and the company or natural person must be registered in the

Commercial Register of the Czech Republic (part of CPC 612, part of 621, part of 625, part of

85990).

EU/NZ/Annex 10-A/en 133

Measures:

CZ: Act no.455/1991 Coll.;

Trade Licence Act; and

Act No. 26/2000 Coll., on public auctions.

With respect to Cross-border trade in services – Market access:

In SE: An economic plan for a building society must be certified by two persons. These

persons must be publicly approved by authorities in the EEA (CPC 87909).

Measures:

SE: Cooperative building societies law (1991:614).

EU/NZ/Annex 10-A/en 134

Reservation No. 7 – Communication services

Sector – sub-sector: Communication services – postal and courier services

Industry classification: Part of CPC 71235, part of 73210, part of 751

Obligations concerned: Market access

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

Description:

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access:

The EU: The organisation of the siting of letter boxes on a public highway, the issuing of postage

stamps and the provision of the registered mail service used in the course of judicial or

administrative procedures may be restricted in accordance with national legislation. Licensing

systems may be established for those services for which a general universal service obligation

exists. These licences may be subject to a particular universal service obligation or a financial

contribution to a compensation fund.

EU/NZ/Annex 10-A/en 135

Measures:

EU: Directive 97/67/EC of the European Parliament and of the Council **[1]** .

Reservation No. 8 – Construction Services

Sector – Sub-sector: Construction and related engineering services

Industry Classification: CPC 51

Obligations concerned: National treatment

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

**1** Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on
common rules for the development of the internal market of Community postal services and
the improvement of quality of service (OJ EU L 15, 21.1.1998, p. 14).

EU/NZ/Annex 10-A/en 136

Description:

In CY: Nationality requirement.

Measure:

The Registration and Control of Contractors of Building and Technical Works Law of 2001

(29 (I) / 2001-2013), Articles 15 and 52.

EU/NZ/Annex 10-A/en 137

Reservation No. 9 – Distribution services

Sector – Sub-sector: Distribution services – general, distribution of tobacco

Industry Classification: CPC 3546, part of 621, 6222, 631, part of 632

Obligations concerned: Market access

National treatment

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

Description:

(a) Distribution services (CPC 3546, 631, 632 except 63211, 63297, 62276, part of 621)

With respect to Investment liberalisation – Market access:

EU/NZ/Annex 10-A/en 138

In PT: A specific authorisation scheme exists for the installation of certain retail

establishments and shopping centres. This relates to shopping centres that have a gross

leasable area equal to or greater than 8 000 m [2], and retail establishments having a sales area

equal to or exceeding 2 000 m [2], when located outside shopping centres. Main criteria:

contribution to a multiplicity of commercial offers; assessment of services to consumers;

quality of employment and corporate social responsibility; integration in the urban

environment; and contribution to eco-efficiency (CPC 631, 632 except 63211, 63297).

Measures:

PT: Decree-Law No. 10/2015, 16 January.

–
With respect to Investment liberalisation Market Access, National treatment and

Cross-border trade in services – Market access, National treatment:

In CY: A nationality requirement exists for distribution services provided by pharmaceutical

representatives (CPC 62117).

Measures:

CY: Law 74(I) 2002 as amended.

EU/NZ/Annex 10-A/en 139

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Local presence:

In LT: The distribution of pyrotechnics is subject to licensing. Only juridical persons of the

Union may obtain a licence (CPC 3546).

Measures:

LT: Law on Supervision of Civil Pyrotechnics Circulation (23 March 2004. No. IX-2074).

(b) Distribution of tobacco (part of CPC 6222, 62228, part of 6310, 63108)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In ES: There is a state monopoly on retail sales of tobacco. Establishment is subject to a

Member State nationality requirement. Only natural persons may operate as a tobacconist.

No tobacconist may obtain more than one licence (CPC 63108).

In FR: There is a state monopoly on the wholesale and retail sale of tobacco. There is a

nationality requirement for tobacconists (buraliste) (part of CPC 6222, part of 6310).

EU/NZ/Annex 10-A/en 140

Measures:

ES: Law 14/2013 of 27 September 2014.

FR: Code général des impôts.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In AT: Only natural persons may apply for authorisation to operate as a tobacconist.

Priority is given to nationals of a Member State of the EEA (CPC 63108).

Measures:

AT: Tobacco Monopoly Act 1996, § 5 and § 27.

EU/NZ/Annex 10-A/en 141

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access, National treatment:

In IT: A licence is required in order to distribute and sell tobacco. Licences are granted

through public procedures. The granting of licences is subject to an economic needs test.

Main criteria: population and geographical density of existing selling points (part of

CPC 6222, part of 6310).

Measures:

IT: Legislative Decree 184/2003;

Law 165/1962;

Law 3/2003;

Law 1293/1957;

Law 907/1942; and

Decree of the President of the Republic (D.P.R.) 1074/1958.

EU/NZ/Annex 10-A/en 142

Reservation No. 10 – Education services

Sector – Sub-sector: Education services (privately funded)

Industry Classification: CPC 921, 922, 923, 924

Obligations concerned: Market access

National treatment

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

Description:

–
With respect to Investment liberalisation Market access, National treatment, Senior management

and boards of directors and Cross-border trade in services – Market access:

EU/NZ/Annex 10-A/en 143

In CY: Nationality of a Member State is required for owners and majority shareholders in a

privately funded school. Nationals of New Zealand may obtain authorisation from the Minister of

Education in accordance with the specified form and conditions.

Measures:

CY: Private Schools Law of 2019 (N. 147(I)/2019), as amended; The Institutions of Tertiary

Education Law 1996 (N. 67(I)/1996) as amended; the Private Universities (Establishment,

Operation and Control) Law 2005 (N. 109(I)/2005) as amended; and the Quality Assurance and

Accreditation in Higher Education and the Establishment and Operation of an Agency on Related

Μatters Law 2015 (Ν. 136(Ι)/2015) as amended.

–
With respect to Investment liberalisation Market access, National treatment and Cross-border

trade in services – Market access, National treatment:

In BG: Privately funded primary and secondary education services may only be supplied by

authorised legal entities under Bulgarian law or under the laws of a Member State. Foreign owned

kindergartens and schools may be established or transformed at the request of foreign legal entities

in accordance with international agreements and conventions. Foreign higher education institutions

cannot establish subsidiaries in the territory of Bulgaria. Foreign higher education institutions may

open faculties, departments, institutes and colleges in Bulgaria only within the structure of

Bulgarian higher education institutions and in cooperation with them (CPC 921, 922).

EU/NZ/Annex 10-A/en 144

Measures:

BG: Pre-school and School Education Act; and

The Higher Education Act, Paragraph 4 of the additional provisions.

–
With respect to Investment liberalisation Market access, National treatment:

In SI: Privately funded elementary schools may be founded by Slovenian persons only. The service

supplier must establish a registered office or branch office in Slovenia (CPC 921).

Measures:

SI: Organisation and Financing of Education Act (Official Gazette of Republic of Slovenia,

No. 12/1996) and its revisions, Article 40.

–
With respect to Cross-border trade in services Local presence:

In CZ and SK: Establishment in a Member State is required to apply for state approval to operate as

a privately funded higher education institution. This reservation does not apply to post-secondary

technical and vocational education services (CPC 923 except CPC 92310).

EU/NZ/Annex 10-A/en 145

Measures:

CZ: Act No. 111/1998, Coll. (Higher Education Act), § 39; and

Act No. 561/2004 Coll. on Pre-school, Basic, Secondary, Tertiary Professional and Other Education

(the Education Act).

SK: Law No. 131 2002 on Universities.

With respect to Investment liberalisation – Market Access and Cross-border trade in services:

Market access:

In ES and IT: An authorisation is required in order to open a privately funded university which

issues recognised diplomas or degrees. An economic needs test is applied. Main criteria: population

and density of existing establishments.

In ES: The procedure involves obtaining advice of the Parliament.

In IT: This is based on a three-year programme and only Italian juridical persons may be authorised

to issue state-recognised diplomas (CPC 923).

EU/NZ/Annex 10-A/en 146

Measures:

ES: Ley Orgánica 6/2001, de 21 de Diciembre, de Universidades (Law 6 / 2001 of 21 December, on

Universities), Article 4.

IT: Royal Decree 1592/1933 (Law on secondary education);

Law 243/1991 (Occasional public contribution for private universities);

Resolution 20/2003 of CNVSU (Comitato nazionale per la valutazione del sistema universitario);

and

Decree of the President of the Republic (DPR) 25/1998.

–
With respect to Investment liberalisation Market access, National treatment, Senior management

and boards of directors and Cross-border trade in services – Market access:

In EL: Nationality of a Member State is required for owners and a majority of the members of the

board of directors in privately funded primary and secondary schools, and for teachers in privately

funded primary and secondary education (CPC 921, 922). Education at university level shall be

provided exclusively by institutions which are fully self-governed public law juridical persons.

However, Law 3696/2008 permits the establishment by Union residents (natural or juridical

persons) of private tertiary education institutions granting certificates which are not recognised as

being equivalent to university degrees (CPC 923).

EU/NZ/Annex 10-A/en 147

Measures:

EL: Laws 682/1977, 284/1968, 2545/1940;

Presidential Decree 211/1994 as amended by Presidential Decree 394/1997;

Constitution of Hellas, Article 16, paragraph 5;

Law 3549/2007; and

Law 3696/2008 Establishment and Operation of Colleges and other provisions (Government

Gazette 177/issue A/25-8-2008).

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access:

In AT: The provision of privately funded university level education services in the area of applied

sciences requires an authorisation from the competent authority, the AQ Austria (Agency for

Quality Assurance and Accreditation Austria). An investor seeking to provide such services must

have their primary business being the supply of such services, and must submit a needs assessment

and a market survey for the acceptance of the proposed study programme. The competent Ministry

may deny the approval if the decision of the accreditation authority does not comply with national

educational interests. The applicant for a private university requires authorisation from the

AQ Austria. The competent Ministry may deny the approval if the decision of the accreditation

authority does not comply with national educational interests (CPC 923).

EU/NZ/Annex 10-A/en 148

Measures:

AT: University of Applied Sciences Act, BGBl. I Nr. 340/1993 as amended, § 2, 8; Private Higher

Education Act, BGBl. I Nr. 77/2020, § 2; and

Act on Quality Assurance in Higher Education, BGBl. Nr. 74/2011 as amended, § 25 (3).

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment and Cross-border trade in services – Market access, National treatment:

In FR: Nationality of a Member State is required in order to teach in a privately funded educational

institution (CPC 921, 922, 923). However, nationals of New Zealand may obtain an authorisation

from the relevant competent authorities in order to teach in primary, secondary and higher level

educational institutions. Nationals of New Zealand may also obtain an authorisation from the

relevant competent authorities in order to establish and operate or manage primary, secondary or

higher level educational institutions. Such authorisation is granted on a discretionary basis.

Measures:

FR: Code de l'éducation.

EU/NZ/Annex 10-A/en 149

– –
With respect to Investment Market access, National treatment and Cross-border trade in services

Market access, National treatment:

In MT: Service suppliers seeking to provide privately funded higher or adult education services

must obtain a licence from the Ministry of Education and Employment. The decision on whether to

issue a licence may be discretionary (CPC 923, 924).

Measures:

MT: Legal Notice 296 of 2012.

EU/NZ/Annex 10-A/en 150

Reservation No. 11 – Environmental services

Sector – sub-sector: Environmental services – processing and recycling of used batteries

and accumulators, old cars and waste from electrical and electronic

equipment; protection of ambient air and climate cleaning services of

exhaust gases

Industry classification: Part of CPC 9402, 9404

Obligations concerned: Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 151

Description:

In SE: Only entities established in Sweden or having their principal seat in Sweden are eligible for

accreditation to supply control services of exhaust gas (CPC 9404).

In SK: Incorporation in the EEA (residency requirement) is required to supply services for

processing and recycling of used batteries and accumulators, waste oils, old cars, and waste from

electrical and electronic equipment (part of CPC 9402).

Measures:

SE: The Vehicles Act (2002:574).

SK: Act 79/2015 on Waste.

EU/NZ/Annex 10-A/en 152

Reservation No. 12 – Financial services

Sector – sub-sector: Financial services – insurance and banking

Industry Classification: Not applicable

Obligations concerned: Market access

National treatment

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 153

Description:

a) Insurance and insurance-related services

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In IT: Access to the actuarial profession is permitted through natural persons only.

Professional associations (no incorporation) among natural persons is permitted. Union

nationality is required for practice of the actuarial profession, except for foreign professionals

who may be allowed to practice based on reciprocity.

Measures:

IT: Article 29 of the code of private insurance (Legislative decree No. 209

of 7 September 2005); and Law 194/1942, Article 4, Law 4/1999 on the register.

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Local presence:

In BG: Pension insurance may only be provided by a joint-stock company licensed in

accordance with the Code of Social Insurance and registered under the Commerce Act or

under the legislation of another Member State (no branches).

EU/NZ/Annex 10-A/en 154

In BG, ES, PL and PT: Direct branching is not permitted for insurance intermediation, which

is reserved to companies formed in accordance with the law of a Member State (local

incorporation is required). For PL, there is a residency requirement for insurance

intermediaries.

Measures:

BG: Insurance Code, articles 12, 56-63, 65, 66 and 80 paragraph 4; and

Social Insurance Code Art. 120a–162, Art. 209–253, Art. 260–310.

ES: Reglamento de Ordenación, Supervisión y Solvencia de Entidades Aseguradoras y

Reaseguradoras (RD 1060/2015, de 20 de noviembre de 2015), article 36.

PL: Act on insurance and reinsurance activity of September 11, 2015 (Journal of Laws

of 2020, item 895 and 1180);

Act on insurance distribution of December 15, 2017 (Journal of Laws 2019, item 1881);

Act on the organisation and operation of pension funds of August 28, 1997 (Journal of Laws

of 2020, item 105); and

Act of 6 March 2018 on rules regarding economic activity of foreign entrepreneurs and other

foreign persons in the territory of the Republic of Poland.

EU/NZ/Annex 10-A/en 155

PT: Article 7 of Decree-Law 94-B/98 revoked by Decree-Law 2/2009, January 5th; and

chapter I, Section VI of Decree-Law 94-B/98, articles 34, nr. 6, 7, and article 7 of

Decree-Law 144/2006, revoked by Law 7/2019, January 16th. Article 8 of the legal regime

governing the business of insurance and reinsurance distribution, approved by Law 7/2019, of

January 16th.

With respect to Investment liberalisation – National treatment:

In AT: The management of a branch office must consist of at least two natural persons

resident in Austria.

In BG: There is a residency requirement for members of the managing and supervisory body

of (re)insurance undertakings and every person authorised to manage or represent the

(re)insurance undertaking. At least one of the persons managing and representing the pension

insurance company is required to be fluent in the Bulgarian language.

Measures:

AT: Insurance Supervision Act 2016, Article 14 para. 1 No. 3, Federal Law Gazette I

No. 34/2015 (Versicherungsaufsichtsgesetz 2016, § 14 Abs. 1 Z 3, BGBl. I Nr. 34/2015).

BG: Insurance Code, articles 12, 56-63, 65, 66 and 80 paragraph 4; and

Social Insurance Code, Art. 120a–162, Art. 209–253, Art. 260–310.

EU/NZ/Annex 10-A/en 156

–
With respect to Investment liberalisation Market access, National treatment:

In BG: Before establishing a branch or agency to provide insurance, a foreign insurer or

reinsurer must have been authorised to operate in its country of origin in the same classes of

insurance as those it wishes to provide in Bulgaria.

The income of supplementary voluntary pension funds, as well as similar income directly

connected with voluntary pension insurance provided by persons who are registered under the

legislation of another Member State and who may, in compliance with the legislation

concerned, perform voluntary pension insurance operations, shall not be taxable according to

the procedure established by the Corporate Income Tax Act.

In ES: Before establishing a branch or agency in Spain in order to provide certain classes of

insurance, a foreign insurer must have been authorised to operate in the same classes of

insurance in its country of origin for at least five years.

In PT: In order to establish a branch or agency, foreign insurance undertakings must have

been authorised to carry out the business of insurance or reinsurance, according to relevant

national law for at least five years.

EU/NZ/Annex 10-A/en 157

Measures:

BG: Insurance Code, articles 12, 56-63, 65, 66 and 80 paragraph 4; and

Social Insurance Code, Art. 120a–162, Art. 209–253, Art. 260–310.

ES: Reglamento de Ordenación, Supervisión y Solvencia de Entidades Aseguradoras y

Reaseguradoras (RD 1060/2015, de 20 de noviembre de 2015), article 36.

PT: Article 7 of Decree-Law 94-B/98 and chapter I, Section VI of Decree-Law 94-B/98,

articles 34, nr. 6, 7, and article 7 of Decree-Law 144/2006; Article 215 of legal regime

governing the taking up and pursuit of the business of insurance and reinsurance, approved by

Law 147/2005, of September 9th.

With respect to Investment liberalisation – Market access:

In AT: In order to obtain a licence to open a branch office, foreign insurers must have a legal

form corresponding or comparable to a joint stock company or a mutual insurance association

in their home country.

Measures:

AT: Insurance Supervision Act 2016, Article 14 para. 1 No. 1, Federal Law Gazette I

No. 34/2015 (Versicherungsaufsichtsgesetz 2016, § 14 Abs. 1 Z 1, BGBl. I Nr. 34/2015).

EU/NZ/Annex 10-A/en 158

With respect to Investment liberalisation – Market access and Cross-border trade in financial

services – National treatment, Local presence:

In EL: Insurance and reinsurance undertakings with head offices in third countries may

operate in Greece via the establishment of a subsidiary or branch. A "branch" in this situation

is not required to take any specific legal form, as it means a permanent presence in the

territory of a Member State (Greece) of an undertaking with a head office outside the Union,

which receives authorisation in that Member State (Greece) and which conducts an insurance

business.

Measures:

EL: Art. 130 of the Law 4364/ 2016 (Gov. Gazette 13/ A/ 05.02.2016).

–
With respect to Cross-border trade in services National treatment, Local presence:

In AT: Promotional activity and intermediation on behalf of a subsidiary not established in the

Union or of a branch not established in Austria (except for reinsurance and retrocession) are

prohibited.

In DK: No individuals or companies or companies (including insurance companies) may, for

business purposes, assist in effecting direct insurance for persons resident in Denmark, for

Danish ships or for property in Denmark, other than insurance companies licensed by Danish

law or by Danish competent authorities.

EU/NZ/Annex 10-A/en 159

In SE: The supply of direct insurance by a foreign insurer is allowed only through the

mediation of an insurance service supplier authorised in Sweden, provided that the foreign

insurer and the Swedish insurance company belong to the same group of companies or have

an agreement of cooperation between them.

–
With respect to Cross-border trade in services Local presence:

In DE, HU and LT: The supply of direct insurance services by insurance companies not

incorporated in the Union requires the setting up and authorisation of a branch.

In SE: The provision of insurance intermediation services by undertakings not incorporated in

the EEA requires the establishment of a commercial presence (local presence requirement).

In SK: Air and maritime transport insurance, covering aircraft or vessels and responsibility,

may be underwritten only by insurance companies established in the Union or by the branch

office of the insurance companies not established in the Union authorised in the Slovak

Republic.

Measures

AT: Insurance Supervision Act 2016, Article 13 para. 1 and 2, Federal Law Gazette I

No. 34/2015 (Versicherungsaufsichtsgesetz 2016, § 13 Abs. 1 und 2, BGBl. I Nr. 34/2015).

EU/NZ/Annex 10-A/en 160

DE: Versicherungsaufsichtsgesetz (VAG) for all insurance services; in connection with

Luftverkehrs-Zulassungs-Ordnung (LuftVZO) only for compulsory air liability insurance.

DK: Lov om finansiel virksomhed jf. lovbekendtgørelse 182 af 18. februar 2015.

HU: Act LX of 2003.

LT: Law on Insurance, 18 of September, 2003 Nr. IX-1737, last amendment 13 of June 2019

Nr. XIII-2232.

SE: Lag om försäkringsförmedling (Insurance Distribution Mediation Act) (Chapter 3,

section 3, 2018:12192005:405); and Foreign Insurers Business in Sweden Act (Chapter 4,

section 1 and 10, 1998:293).

SK: Act 39/2015 on insurance.

EU/NZ/Annex 10-A/en 161

(b) Banking and other financial services

–
With respect to Investment liberalisation Market access, National treatment, Cross-border

trade in services – Local presence:

In BG: For pursuing the activities of lending with funds which are not raised through taking

of deposits or other repayable funds, acquiring holdings in a credit institution or another

financial institution, financial leasing, guarantee transactions, acquisition of claims on loans

and other forms of financing (such as factoring or forfeiting), non-bank financial institutions

are subject to a registration regime with the Bulgarian National Bank. The financial institution

must have its main business in the territory of Bulgaria.

In BG: Non-EEA banks may pursue banking activity in Bulgaria after obtaining a licence

from the Bulgarian National Bank for taking up and pursuing of business activities in the

Republic of Bulgaria through a branch.

In IT: In order to be authorised to operate the securities settlement system or to provide

central securities depository services with an establishment in Italy, a company is required to

be incorporated in Italy (no branches).

In the case of collective investment schemes other than undertakings for collective investment

in transferable securities (hereinafter referred to as "UCITS") harmonised under Union

legislation, a trustee or depository is required to be established in Italy or in another Member

State and have a branch in Italy.

EU/NZ/Annex 10-A/en 162

Management enterprises of investment funds not harmonised under Union legislation are also

required to be incorporated in Italy (no branches).

Only banks, insurance enterprises, investment firms and enterprises managing UCITS

harmonised under Union legislation having their legal head office in the Union, as well as

UCITS incorporated in Italy, may carry out the activity of pension fund resource

management.

In providing the activity of door-to-door selling, intermediaries must utilise authorised

financial sales persons resident within the territory of a Member State.

Representative offices of non-Union intermediaries may not carry out activities aimed at

providing investment services, including trading for own account and for the account of

customers, placement and underwriting financial instruments (branch required).

In PT: Pension fund management may be provided only by specialised companies

incorporated in Portugal for that purpose, and by insurance companies established in Portugal

and authorised to take up life insurance business, or by entities authorised to provide pension

fund management in other Member States. Direct branching from non-Union countries is not

permitted.

Measures:

BG: Law of Credit Institutions, article 2, paragraph 5, article 3a and article 17;

EU/NZ/Annex 10-A/en 163

Code Of Social Insurance, articles 121, 121b, 121f; and

Currency Law, article 3.

IT: Legislative Decree 58/1998, articles 1, 19, 28, 30-33, 38, 69 and 80;

Joint Regulation of Bank of Italy and Consob 22.2.1998, articles 3 and 41;

Regulation of Bank of Italy 25.1.2005;

Title V, Chapter VII, Section II, Consob Regulation 16190 of 29.10.2007, articles 17-21,

78-81, 91-111; and subject to:

Regulation (EU) No 909/2014 of the European Parliament and of the Council **[1]** .

PT: Decree-Law 12/2006, as amended by Decree-Law 180/2007 Decree-Law 357-A/2007,

Regulation 7/2007-R, as amended by Regulation 2/2008-R, Regulation 19/2008-R,

Regulation 8/2009. Article 3 of the legal regime governing the establishment and functioning

of pension funds and their management entities approved by Law 27/2020, of July 23rd.

**1** Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014
on improving securities settlement in the European Union and on central securities
depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation
(EU) No 236/2012 (OJ EU L 257, 28.8.2014, p. 1).

EU/NZ/Annex 10-A/en 164

–
With respect to Investment liberalisation Market access, National treatment:

In HU: Branches of non-EEA investment fund management companies may not engage in the

management of European investment funds and may not provide asset management services

to private pension funds.

Measures:

HU: Act CCXXXVII of 2013 on Credit Institutions and Financial Enterprises; and Act CXX

of 2001 on the Capital Market.

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – Market access:

In BG: А bank shall be managed and represented jointly by at least two persons. The persons

who manage and represent the bank shall be personally present at its management address.

Juridical persons may not be elected members of the managing board or the board of directors

of a bank.

In SE: A founder of a savings bank shall be a natural person.

EU/NZ/Annex 10-A/en 165

Measures:

BG: Law on Credit Institutions, article 10; Code Of Social Insurance, Articles 121, 121b,

121f; and Article 3, Currency Law.

SE: Sparbankslagen (Savings Bank Act) (1987:619), Chapter 2, § 1.

With respect to Investment liberalisation – National treatment:

In HU: The board of directors of a credit institution is required to have at least two members

recognised as resident according to foreign exchange regulations and having had prior

permanent residence in Hungary for at least one year.

Measures:

HU: Act CCXXXVII of 2013 on Credit Institutions and Financial Enterprises; and

Act CXX of 2001 on the Capital Market.

EU/NZ/Annex 10-A/en 166

With respect to Investment liberalisation – Market access:

In RO: Market operators are juridical persons set up as joint stock companies according to

provisions of the Company law. Alternative trading systems (multilateral trading facility

pursuant to the MiFID II Directive) may be managed by a system operator set up under the

conditions described above or by an investment firm authorised by ASF (Autoritatea de

Supraveghere Financiară – Financial Supervisory Authority).

In SI: A pension scheme may be provided by a mutual pension fund (which is not a legal

entity and is therefore managed by an insurance company, a bank or a pension company), a

pension company or an insurance company. Additionally, a pension scheme can also be

offered by pension scheme providers established in accordance with the regulations applicable

in a Member State.

Measures:

RO: Law No. 126 of 11 June 2018 regarding financial instruments and Regulation No. 1/2017

for the amendment and supplement of Regulation No. 2/2006 on regulated markets and

alternative trading systems, approved by Order of NSC No. 15/2006 – ASF – Autoritatea de

Supraveghere Financiară – Financial Supervisory Authority.

SI: Pension and Disability Insurance Act, (Official Gazette No. 102/2015 (as last amended

No 28/19).

EU/NZ/Annex 10-A/en 167

–
With respect to Cross-border trade in services Local presence:

In HU: Non-EEA companies may provide financial services or engage in activities auxiliary

to financial services solely through a branch in HU.

Measures:

HU: Act CCXXXVII of 2013 on Credit Institutions and Financial Enterprises; and Act CXX

of 2001 on the Capital Market.

EU/NZ/Annex 10-A/en 168

Reservation No. 13 – Health services and social services

Sector – sub-sector: Health services and social services

Industry classification: CPC 931, 933

Obligations concerned: Market access

National treatment

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 169

Description:

With respect to Investment liberalisation – Market access:

In DE (applies also to the regional level of government): Rescue services and "qualified ambulance

services" are organised and regulated by the Länder. Most Länder delegate competences in the field

of rescue services to municipalities. Municipalities are allowed to give priority to not-for-profit

operators. This applies equally to foreign as well as domestic service suppliers (CPC 931, 933).

Ambulance services are subject to planning, permission and accreditation. Regarding telemedicine,

the number of ICT (information and communications technology) service suppliers may be limited

to guarantee interoperability, compatibility and necessary safety standards. This is applied in a non

discriminatory way.

In HR: Establishment of some privately funded social care facilities may be subject to needs-based

limits in particular geographical areas (CPC 9311, 93192, 93193, 933).

In SI: a state monopoly is reserved for the following services: supply of blood; blood preparations;

removal and preservation of human organs for transplant; socio-medical; hygiene; epidemiological

and health-ecological services; patho-anatomical services; and biomedically assisted procreation

(CPC 931).

EU/NZ/Annex 10-A/en 170

Measures:

DE: Bundesärzteordnung (BÄO; Federal Medical Regulation):

Gesetz über die Ausübung der Zahnheilkunde (ZHG);

Gesetz über den Beruf der Psychotherapeutin und des Psychotherapeuten (PsychThG; Act on the

Provision of Psychotherapy Services);

Gesetz über die berufsmäßige Ausübung der Heilkunde ohne Bestallung (Heilpraktikergesetz);

Gesetz über das Studium und den Beruf der Hebammen (HebG);

Gesetz über den Beruf der Notfallsanitäterin und des Notfallsanitäters (NotSanG);

Gesetz über die Pflegeberufe (PflBG);

Gesetz über die Berufe in der Physiotherapie (MPhG);

Gesetz über den Beruf des Logopäden (LogopG);

Gesetz über den Beruf des Orthoptisten und der Orthoptistin (OrthoptG);

EU/NZ/Annex 10-A/en 171

Gesetz über den Beruf der Podologin und des Podologen (PodG);

Gesetz über den Beruf der Diätassistentin und des Diätassistenten (DiätAssG);

Gesetz über den Beruf der Ergotherapeutin und des Ergotherapeuten (ErgThg);

Bundesapothekerordnung (BapO);

Gesetz über den Beruf des pharmazeutisch-technischen Assistenten (PTAG);

Gesetz über technische Assistenten in der Medizin (MTAG);

Gesetz zur wirtschaftlichen Sicherung der Krankenhäuser und zur Regelung der

–
Krankenhauspflegesätze (Krankenhausfinanzierungsgesetz KHG);

Gewerbeordnung (German Trade, Commerce and Industry Regulation Act);

–
Sozialgesetzbuch Fünftes Buch (SGB V; Social Code, Book Five) Statutory Health Insurance;

–
Sozialgesetzbuch Sechstes Buch (SGB VI; Social Code, Book Six) Statutory Pension Insurance;

–
Sozialgesetzbuch Siebtes Buch (SGB VII; Social Code, Book Seven) Statutory Accident

Insurance;

EU/NZ/Annex 10-A/en 172

Sozialgesetzbuch Neuntes Buch (SGB IX; Social Code, Book Nine) – Rehabilitation and

Participation of Persons with Disabilities;

–
Sozialgesetzbuch Elftes Buch (SGB XI; Social Code, Book Eleven) long-term care insurance;

Personenbeförderungsgesetz (PBefG; Act on Public Transport).

Regional level:

–
Gesetz über den Rettungsdienst (Rettungsdienstgesetz RDG) in Baden-Württemberg;

Bayerisches Rettungsdienstgesetz (BayRDG);

Gesetz über den Rettungsdienst für das Land Berlin (Rettungsdienstgesetz);

Gesetz über den Rettungsdienst im Land Brandenburg (BbgRettG);

Bremisches Hilfeleistungsgesetz (BremHilfeG);

Hamburgisches Rettungsdienstgesetz (HmbRDG);

Gesetz über den Rettungsdienst für das Land Mecklenburg-Vorpommern (RDGM-V);

EU/NZ/Annex 10-A/en 173

Niedersächsisches Rettungsdienstgesetz (NRettDG);

Gesetz über den Rettungsdienst sowie die Notfallrettung und den Krankentransport durch

Unternehmer (RettG NRW);

Landesgesetz über den Rettungsdienst sowie den Notfall- und Krankentransport (RettDG);

Saarländisches Rettungsdienstgesetz (SRettG);

Sächsisches Gesetz über den Brandschutz, Rettungsdienst und Katastrophenschutz (SächsBRKG);

Rettungsdienstgesetz des Landes Sachsen-Anhalt (RettDG LSA);

Schleswig-Holsteinisches Rettungsdienstgesetz (SHRDG);

Thüringer Rettungsdienstgesetz (ThüRettG).

Landespflegegesetze:

–
Gesetz zur Umsetzung der Pflegeversicherung in Baden-Württemberg (Landespflegegesetz

LPflG);

EU/NZ/Annex 10-A/en 174

Gesetz zur Ausführung der Sozialgesetze (AGSG);

–
Gesetz zur Planung und Finanzierung von Pflegeeinrichtungen (Landespflegeeinrichtungsgesetz

LPflegEG);

–
Gesetz über die pflegerische Versorgung im Land Brandenburg (Landespflegegesetz LPflegeG);

Gesetz zur Ausführung des Pflege-Versicherungsgesetzes im Lande Bremen und zur Änderung des

Bremischen Ausführungsgesetzes zum Bundessozialhilfegesetz (BremAGPflegeVG);

Hamburgisches Landespflegegesetz (HmbLPG);

Hessisches Ausführungsgesetz zum Pflege-Versicherungsgesetz;

Landespflegegesetz (LPflegeG M-V);

Gesetz zur Planung und Förderung von Pflegeeinrichtungen nach dem Elften Buch

–
Sozialgesetzbuch (Niedersächsisches Pflegegesetz NPflegeG);

Gesetz zur Weiterentwicklung des Landespflegerechts und Sicherung einer unterstützenden

Infrastruktur für ältere Menschen, pflegebedürftige Menschen und deren Angehörige (Alten- und

–
Pflegegesetz Nordrhein-Westfalen APG NRW);

EU/NZ/Annex 10-A/en 175

Landesgesetz zur Sicherstellung und Weiterentwicklung der pflegerischen Angebotsstruktur

(LPflegeASG) (Rheinland-Pfalz);

Gesetz Nr. 1694 zur Planung und Förderung von Angeboten für hilfe-, betreuungs- oder

pflegebedürftige Menschen im Saarland (Saarländisches Pflegegesetz);

Sächsisches Pflegegesetz (SächsPflegeG);

–
Schleswig-Holstein: Ausführungsgesetz zum Pflege-Versicherungsgesetz (Landespflegegesetz

LPflegeG);

Thüringer Gesetz zur Ausführung des Pflege-Versicherungsgesetzes (ThürAGPflegeVG);

Landeskrankenhausgesetz Baden-Württemberg;

Bayerisches Krankenhausgesetz (BayKrG);

Berliner Gesetz zur Neuregelung des Krankenhausrechts;

Krankenhausentwicklungsgesetz Brandenburg (BbgKHEG);

Bremisches Krankenhausgesetz (BrmKrHG);

EU/NZ/Annex 10-A/en 176

Hamburgisches Krankenhausgesetz (HmbKHG);

Hessisches Krankenhausgesetz 2011 (HKHG 2011);

Krankenhausgesetz für das Land Mecklenburg-Vorpommern (LKHG M-V);

Niedersächsisches Krankenhausgesetz (NKHG);

Krankenhausgestaltungsgesetz des Landes Nordrhein-Westfalen (KHGG NRW);

Landeskrankenhausgesetz Rheinland-Pfalz (LKG Rh-Pf);

Saarländisches Krankenhausgesetz (SKHG);

–
Gesetz zur Neuordnung des Krankenhauswesens (Sächsisches Krankenhausgesetz SächsKHG);

Krankenhausgesetz Sachsen-Anhalt (KHG LSA);

Gesetz zur Ausführung des Krankenhausfinanzierungsgesetzes (AG-KHG) in Schleswig-Holstein;

Thüringisches Krankenhausgesetz (Thür KHG).

EU/NZ/Annex 10-A/en 177

HR: Health Care Act (OG 150/08, 71/10, 139/10, 22/11, 84/11, 12/12, 70/12, 144/12).

SI: Law of Health Services, Official Gazette of the RS, No. 23/2005, Articles 1, 3 and 62-64;

Infertility Treatment and Procedures of the Biomedically-Assisted Procreation Act, Official Gazette

of the RS, No. 70/00, Articles 15 and 16; and Supply of Blood Act (ZPKrv-1), Official Gazette of

RS, No. 104/06, Articles 5 and 8.

–
With respect to Investment liberalisation Market access, National treatment:

In FR: For hospital and ambulance services, residential health facilities (other than hospital

services) and social services, an authorisation is necessary in order to exercise management

functions. The authorisation process takes into account the availability of local managers.

Companies may take any legal form, except those reserved to liberal professions.

Measures:

FR: Loi 90-1258 relative à l'exercice sous forme de société des professions libérales;

Loi n°2011-940 du 10 août 2011 modifiant certaines dipositions de la loi n°2009-879 dite HPST;

Loi n°47-1775 portant statut de la coopération; and

Code de la santé publique.

EU/NZ/Annex 10-A/en 178

Reservation No. 14 – Tourism and travel-related services

Sector – sub-sector: Tourism and travel-related services – hotels, restaurants and catering;

travel agencies and tour operator services (including tour managers);

tourist guides services

Industry classification: CPC 641, 642, 643, 7471, 7472

Obligations concerned: Market access

National treatment

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 179

Description:

–
With respect to Investment liberalisation Market access, National treatment, Senior management

and Boards of directors and Cross-border trade in services – Market access, National treatment:

In BG: Incorporation (no branches) is required. Tour operation or travel agency services may be

provided by a person established in the EEA if, upon establishment in the territory of Bulgaria, the

person presents a copy of a document certifying their right to practice that activity, and a certificate

or another document issued by a credit institution or an insurer certifying the existence of insurance

covering the liability of the person for damage which may ensue as a result of a culpable

non-fulfilment of professional duties. The number of foreign managers may not exceed the number

of managers who are Bulgarian nationals, in cases where the public (state or municipal) share in the

equity capital of a Bulgarian company exceeds the 50 %. EEA nationality requirement for tourist

guides (CPC 641, 642, 643, 7471, 7472).

Measures:

BG: Law for Tourism, Articles 61, 113 and 146.

EU/NZ/Annex 10-A/en 180

–
With respect to Investment liberalisation Market access, National treatment and Cross-border

trade in services – Market access, National treatment, Local presence:

In CY: A licence to establish and operate a tourism and travel company or agency, as well as the

renewal of an operating licence of an existing company or agency, may be granted only to persons

of the Union. No non-resident company except those established in another Member State, may

provide in the Republic of Cyprus, on an organised or permanent basis, the activities referred to

under Article 3 of the abovementioned law, unless represented by a resident company. The

provision of tourist guide services and travel agencies and tour operators services requires

nationality of a Member State (CPC 7471, 7472).

Measures:

CY: The Tourism and Travel Offices and Tourist Guides Law 1995 (Law 41(I)/1995) as amended.

EU/NZ/Annex 10-A/en 181

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured nation

treatment and Cross-border trade in services – Market access, National treatment, Most-favoured

nation treatment:

In EL: Third-country nationals are required to obtain a diploma from the Tourist Guide Schools of

the Greek Ministry of Tourism, in order to be entitled to the right of practicing the profession. By

exception, the right of practicing the profession may be temporarily (up to one year) accorded to

third-country nationals under certain explicitly defined conditions, by way of derogation from the

above mentioned provisions, in the event of the confirmed absence of a tourist guide for a specific

language.

–
With respect to Investment liberalisation Market access, National treatment and Cross-border

trade in services – Market access, National treatment:

In ES (for ES applies also to the regional level of government): Nationality of a Member State is

required for the provision of tourist guide services (CPC 7472).

In HR: EEA or Swiss nationality is required for the provision of hospitality and catering services in

households and rural homesteads (CPC 641, 642, 643, 7471, 7472).

Measures:

EL: Presidential Decree 38/2010;

Ministerial Decision 165261/IA/2010 (Gov. Gazette 2157/B);

Article 50 of the law 4403/2016; and

Article 47 of the law 4582/2018 (Gov. Gazette 208/A).

EU/NZ/Annex 10-A/en 182

ES: Andalucía: Decreto 8/2015, de 20 de enero, Regulador de guías de turismo de Andalucía;

Aragón: Decreto 21/2015, de 24 de febrero, Reglamento de Guías de turismo de Aragón;

Cantabria: Decreto 51/2001, de 24 de julio, Article 4, por el que se modifica el Decreto 32/1997,

de 25 de abril, por el que se aprueba el reglamento para el ejercicio de actividades

turísticoinformativas privadas;

Castilla y León: Decreto 25/2000, de 10 de febrero, por el que se modifica el Decreto 101/1995,

de 25 de mayo, por el que se regula la profesión de guía de turismo de la Comunidad Autónoma de

Castilla y León;

Castilla la Mancha: Decreto 86/2006, de 17 de julio, de Ordenación de las Profesiones Turísticas;

Cataluña: Decreto Legislativo 3/2010, de 5 de octubre, para la adecuación de normas con rango de

ley a la Directiva 2006/123/CE, del Parlamento y del Consejo, de 12 de diciembre de 2006, relativa

a los servicios en el mercado interior, Article 88;

Comunidad de Madrid: Decreto 84/2006, de 26 de octubre del Consejo de Gobierno, por el que se

modifica el Decreto 47/1996, de 28 de marzo;

EU/NZ/Annex 10-A/en 183

Comunidad Valenciana: Decreto 90/2010, de 21 de mayo, del Consell, por el que se modifica el

reglamento regulador de la profesión de guía de turismo en el ámbito territorial de la Comunitat

Valenciana, aprobado por el Decreto 62/1996, de 25 de marzo, del Consell;

Extremadura: Decreto 37/2015, de 17 de marzo;

Galicia: Decreto 42/2001, de 1 de febrero, de Refundición en materia de agencias de viajes, guias

de turismo y turismo activo;

Illes Balears: Decreto 136/2000, de 22 de septiembre, por el cual se modifica el Decreto 112/1996,

de 21 de junio, por el que se regula la habilitación de guía turístico en las Islas Baleares; Islas

Canarias: Decreto 13/2010, de 11 de febrero, por el que se regula el acceso y ejercicio de la

profesión de guía de turismo en la Comunidad Autónoma de Canarias, Article 5;

La Rioja: Decreto 14/2001, de 4 de marzo, Reglamento de desarrollo de la Ley de Turismo de La

Rioja;

Navarra: Decreto Foral 288/2004, de 23 de agosto. Reglamento para actividad de empresas de

turismo activo y cultural de Navarra;

Principado de Asturias: Decreto 59/2007, de 24 de mayo, por el que se aprueba el Reglamento

regulador de la profesión de Guía de Turismo en el Principado de Asturias; and

EU/NZ/Annex 10-A/en 184

Región de Murcia: Decreto n.º 37/2011, de 8 de abril, por el que se modifican diversos decretos en

materia de turismo para su adaptación a la ley 11/1997, de 12 de diciembre, de turismo de la Región

de Murcia tras su modificación por la ley 12/2009, de 11 de diciembre, por la que se modifican

diversas leyes para su adaptación a la directiva 2006/123/CE, del Parlamento Europeo y del

Consejo de 12 de diciembre de 2006, relativa a los servicios en el mercado interior.

HR: Hospitality and Catering Industry Act (OG 85/15, 121/16, 99/18, 25/19, 98/19, 32/20

and 42/20); and Act on Provision of Tourism Services (OG No. 130/17, 25/19, 98/19 and 42/20).

With respect to Investment liberalisation – National treatment and Cross-border trade in services –

Market access, National treatment:

In HU: The supply of travel agent and tour operator services, and tourist guide services on a

cross-border basis is subject to a licence issued by the Hungarian Trade Licensing Office. Licences

are reserved to EEA nationals and juridical persons having their seat in the Member States of the

EEA (CPC 7471, 7472).

In IT (applies also to the regional level of government): tourist guides from non-Union Member

States are required to obtain a specific licence from the region in order to act as a professional

tourist guide. Tourist guides from Member States may work freely without the requirement for such

a licence. A licence is granted to tourist guides demonstrating adequate competence and knowledge

(CPC 7472).

EU/NZ/Annex 10-A/en 185

Measures:

HU: Act CLXIV of 2005 on Trade, Government Decree No. 213/1996 (XII.23.) on Travel

Organisation and Agency Activities.

IT: Law 135/2001 Articles 7.5 and 6; and Law 40/2007 (DL 7/2007).

EU/NZ/Annex 10-A/en 186

Reservation No. 15 – Recreational, cultural and sporting services

Sector – sub-sector: Recreational services; news agency services, other sporting services

Industry classification: CPC 962, part of 96419

Obligations concerned: Market access

National treatment

Senior management and boards of directors

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 187

Description:

(a) News and press agencies (CPC 962)

–
With respect to Investment liberalisation National treatment, Senior management and

boards of directors:

In CY: Establishment and operation of press agencies or sub-agencies in the Republic of

Cyprus is granted only to citizens of the Republic of Cyprus or Union citizens or to legal

entities governed by citizens of the Republic of Cyprus or Union citizens.

Measures:

CY: Press Law (N.145/89) as amended.

(b) Other sporting services (CPC 96419)

–
With respect to Investment liberalisation National treatment, Senior management and

boards of directors and Cross-border trade in services – National treatment:

In AT (applies to the regional level of government): The operation of ski schools and

mountain guide services is governed by the laws of the Bundesländer. The provision of these

services may require nationality of a Member State of the EEA. Enterprises may be required

to appoint a managing director who is a national of a Member State of the EEA.

EU/NZ/Annex 10-A/en 188

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment:

In CY: Nationality requirement for establishment of a dance school and nationality

requirement for physical instructors.

Measures:

AT: Kärntner Schischulgesetz, LGBl. Nr. 53/97;

Kärntner Berg- und Schiführergesetz, LGBl. Nr. 25/98;

NÖ- Sportgesetz, LGBl. Nr. 5710;

OÖ- Sportgesetz, LGBl. Nr. 93/1997;

Salzburger Schischul- und Snowboardschulgesetz, LGBl. Nr. 83/89;

Salzburger Bergführergesetz, LGBl. Nr. 76/81;

Steiermärkisches Schischulgesetz, LGBl. Nr. 58/97;

Steiermärkisches Berg- und Schiführergesetz, LGBl. Nr. 53/76;

EU/NZ/Annex 10-A/en 189

Tiroler Schischulgesetz. LGBl. Nr. 15/95;

Tiroler Bergsportführergesetz, LGBl. Nr. 7/98;

Vorarlberger Schischulgesetz, LGBl. Nr. 55/02 §4 (2)a;

Vorarlberger Bergführergesetz, LGBl. Nr. 54/02; and

Wien: Gesetz über die Unterweisung in Wintersportarten, LGBl. Nr. 37/02.

CY: Law 65(I)/1997 as amended;

Law 17(I) /1995 as amended; and

the 1995/2012 Gymnastics Private Schools Regulations, as amended.

EU/NZ/Annex 10-A/en 190

Reservation No. 16 – Transport services and services auxiliary to transport services

Sector – sub-sector: Transport services – fishing and water transportation – any other

commercial activity undertaken from a ship; water transportation and

auxiliary services for water transport; rail transport and auxiliary

services to rail transport; road transport and services auxiliary to road

transport; services auxiliary to air transport services; provision of

combined transport services

Industry classification: ISIC Rev. 3.1 0501, 0502; CPC 5133, 5223, 711, 712, 721, 741, 742,

743, 744, 745, 748, 749, 7461, 7469, 83103, 86751, 86754, 8730, 882

Obligations concerned: Market access

National treatment

Most-favoured-nation treatment

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 191

Description:

Maritime transport and auxiliary services for maritime transport. Any commercial activity

undertaken from a ship (ISIC Rev. 3.1 0501, 0502; CPC 5133, 5223, 721, Part of 742, 745, 74540,

74520, 74590, 882)

– –
With respect to Investment liberalisation Market access, and Cross-border trade in services

Market access:

In the EU: For port services, the managing body of a port, or the competent authority, may limit the

number of suppliers of port services for a given port service.

Measures:

EU: Article 6 of Regulation (EU) 2017/352 of the European Parliament and of the Council **[1]** .

–
With respect to Investment liberalisation Market access, National treatment, Senior management

–
and boards of directors, Cross-border trade in services Market access, National treatment:

**1** Regulation (EU) 2017/352 of the European Parliament and of the Council
of 15 February 2017 establishing a framework for the provision of port services and common
rules on the financial transparency of ports (OJ EU L 57, 3.3.2017, p. 1).

EU/NZ/Annex 10-A/en 192

In BG: The carriage and any activities related to hydraulic-engineering and underwater technical

works, prospecting and extraction of mineral and other inorganic resources, pilotage, bunkering,

receipt of waste, water-and-oil mixtures and other such, performed by vessels in the internal waters,

and the territorial sea of Bulgaria, may only be performed by vessels flying the Bulgarian flag or

vessels flying the flag of another Member State.

The number of service suppliers at ports may be limited depending on the objective capacity of the

port, which is decided by an expert commission, set up by the Minister of Transport, Information

Technology and Communications.

Nationality requirement for supporting services. The master and the chief engineer of the vessel are

required to be nationals of a Member State of the EEA, or of the Swiss Confederation

(ISIC Rev. 3.1 0501, 0502, CPC 5133, 5223, 721, 74520, 74540, 74590, 882).

Measures:

BG: Merchant Shipping Code;

Law For the Sea Water, Inland Waterways and Ports of the Republic of Bulgaria;

Ordinance for the condition and order for selection of Bulgarian carriers for carriage of passengers

and cargoes under international treaties; and

Ordinance 3 for servicing of unmanned vessels.

EU/NZ/Annex 10-A/en 193

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Market access:

In BG: Regarding supporting services for public transport carried out in Bulgarian ports, in ports

having national significance, the right to perform supporting activities is granted through a

concession contract. In ports having regional significance, this right is granted by a contract with

the owner of the port (CPC 74520, 74540, 74590).

Measures:

BG: Merchant Shipping Code; and

Law For the Sea Water, Inland Waterways and Ports of the Republic of Bulgaria.

–
With respect to Cross-border trade in services Local presence:

In DK: Pilotage-providers may only conduct pilotage service in Denmark, if they are domiciled in

the EEA and registered and approved by the Danish Authorities in accordance with the Danish Act

on Pilotage (CPC 74520).

Measures:

DK: Danish Pilotage Act, §18.

EU/NZ/Annex 10-A/en 194

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured nation

treatment and Cross-border trade in services – Market access, National treatment, Most-favoured

nation treatment:

In DE (applies also to the regional level of government): A vessel that does not belong to a national

of a Member State may only be used for activities other than transport and auxiliary services in

German federal waterways after specific authorisation. Waivers for non-Union vessels may only be

granted if no Union vessels are available or if they are available under very unfavourable

conditions, or on the basis of reciprocity. Waivers for vessels flying under the New Zealand flag

may be granted on the basis of reciprocity (§ 2 paragraph 3 of Verordnung über die

Küstenschifffahrt, KüSchV). All activities falling within the scope of the pilot law are regulated and

accreditation is restricted to nationals of the EEA or the Swiss Confederation. Provision and

operation of facilities for pilotage is restricted to public authorities or companies that are designated

by the public authorities.

For rental or leasing of seagoing vessels with or without operators, and for rental or leasing without

operator of non-seagoing vessels, the conclusion of contracts for freight transport by ships flying a

foreign flag or the chartering of such vessels may be restricted, depending on the availability of

ships flying under the German flag or the flag of another Member State.

EU/NZ/Annex 10-A/en 195

Transactions between residents and non-residents within the economic area may be restricted

(Water transport, Supporting services for water transport, rental of ships, leasing services of ships

without operators (CPC 721, 745, 83103, 86751, 86754, 8730)), when such transactions concern:

(i) rental of inland waterway transport vessels which are not registered in the economic area;

(ii) transport of freight with such inland waterway transport vessels; or

(iii) towing services by such inland waterway transport vessels.

Measures:

DE: Gesetz über das Flaggenrecht der Seeschiffe und die Flaggenführung der Binnenschiffe

(Flaggenrechtsgesetz; Flag Protection Act);

Verordnung über die Küstenschifffahrt (KüSchV);

Gesetz über die Aufgaben des Bundes auf dem Gebiet der Binnenschiffahrt

–
(Binnenschiffahrtsaufgabengesetz BinSchAufgG);

–
Verordnung über Befähigungszeugnisse in der Binnenschiffahrt (Binnenschifferpatentverordnung

BinSchPatentV);

EU/NZ/Annex 10-A/en 196

–
Gesetz über das Seelotswesen (Seelotsgesetz SeeLG);

–
Gesetz über die Aufgaben des Bundes auf dem Gebiet der Seeschiffahrt (Seeaufgabengesetz

SeeAufgG); and

Verordnung zur Eigensicherung von Seeschiffen zur Abwehr äußerer Gefahren (See

–
Eigensicherungsverordnung SeeEigensichV).

–
With respect to Investment liberalisation Market access, National treatment and Cross-border

trade in services – Market access, National treatment:

In FI: Supporting services for maritime transport when provided in Finnish maritime waters are

reserved to fleets operating under the national, Union or Norwegian flag (CPC 745).

Measures:

FI: Merilaki (Maritime Act) (674/1994); and

Laki elinkeinon harjoittamisen oikeudesta (Act on the Right to Carry on a Trade) (122/1919), s. 4.

EU/NZ/Annex 10-A/en 197

With respect to Investment liberalisation – Market access:

In EL: A public monopoly is imposed in port areas for cargo handling services (CPC 741).

In IT: An economic needs test is applied for maritime cargo-handling services. Main criteria:

number of and impact on existing establishments; population density; geographic spread and

creation of new employment (CPC 741).

Measures:

EL: Code of Public Maritime Law (Legislative Decree 187/1973).

IT: Shipping Code;

Law 84/1994;

Ministerial decree 585/1995; and

Rail transport and auxiliary services to rail transport (CPC 711, 743).

EU/NZ/Annex 10-A/en 198

–
With respect to Investment liberalisation Market access, National treatment and Cross-border

trade in services – Market access, National treatment:

In BG: Only nationals of a Member State may provide rail transport or supporting services for rail

transport in Bulgaria. A licence to carry out passenger or freight transportation by rail is issued by

the Minister of Transport to railway operators registered as traders (CPC 711, 743).

Measures:

BG: Law for Railway Transport, Articles. 37 and 48.

With respect to Investment liberalisation – Market access:

In LT: Exclusive rights for the provision of transit services are granted to railway undertakings

which are owned, or whose stock is 100 % owned, by the state (CPC 711).

Measures:

LT: Railway transport Code of the Republic of Lithuania of 22 April 2004 No. IX-2152 as amended

by 8 June 2006 No. X-653; and

Road transport and services auxiliary to road transport (CPC 712, 7121, 7122, 71222, 7123).

EU/NZ/Annex 10-A/en 199

–
With respect to Investment liberalisation Market access, National treatment and Cross-border

trade in services – Market access, National treatment:

In AT: (with respect also to Most-favoured-nation treatment): For passenger and freight

transportation, exclusive rights or authorisation may only be granted to nationals of the Contracting

Parties of the EEA and to juridical persons of the Union having their headquarters in Austria.

–
Licences are granted on non discriminatory terms, on condition of reciprocity (CPC 712).

Measures:

AT: Güterbeförderungsgesetz (Goods Transportation Act), BGBl. Nr. 593/1995; § 5;

Gelegenheitsverkehrsgesetz (Occasional Traffic Act), BGBl. Nr. 112/1996; § 6; and

Kraftfahrliniengesetz (Law on Scheduled Transport), BGBl. I Nr. 203/1999 as amended, §§ 7 and 8.

–
With respect to Investment liberalisation National treatment, Most-favoured-nation treatment and

Cross-border trade in services – National treatment, Most-favoured-nation treatment:

In EL: For operators of road freight transport services: in order to engage in the occupation of road

freight transport operator, a Hellenic licence is needed. Licences are granted on non-discriminatory

terms, on condition of reciprocity (CPC 7123).

EU/NZ/Annex 10-A/en 200

Measures:

EL: Licensing of road freight transport operators: Greek law 3887/2010 (Government

Gazette A' 174), as amended by Article 5 of law 4038/2012 (Government Gazette A' 14).

With respect to Investment liberalisation – Market access:

In IE: Economic needs test for intercity bussing services. Main criteria: number of and impact on

existing establishments; population density; geographical spread; impact on traffic conditions and

creation of new employment (CPC 7121, CPC 7122).

In MT: Taxis: Numerical restrictions on the number of licences apply.

Karrozzini (horse drawn carriages): Numerical Restrictions on the number of licences apply

(CPC 712).

In PT: Economic needs test for limousine services. Main criteria: number of and impact on existing

establishments; population density; geographic spread; impact on traffic conditions and creation of

new employment (CPC 71222).

EU/NZ/Annex 10-A/en 201

Measures:

IE: Public Transport Regulation Act 2009.

MT: Taxi Services Regulations (SL499.59).

PT: Decree-Law 41/80, August 21.

With respect to Investment liberalisation – Market access and Cross-border trade in services – Local

presence:

In CZ: Incorporation in the Czechia is required (no branches).

Measures:

CZ: Act No. 111/1994 Coll., on Road Transport.

EU/NZ/Annex 10-A/en 202

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment and Cross-border trade in services – Market access, National treatment, Most

favoured-nation treatment:

In SE: In order to engage in the occupation of road transport operator, a Swedish licence is needed.

Criteria for receiving a taxi licence include that the company has appointed a natural person to act

–
as the transport manager (a de facto residency requirement see the Swedish reservation on types

of establishment).

Criteria for receiving a licence for other road transport operators require that the company be

established in the Union, have an establishment situated in Sweden and have appointed a natural

person to act as the transport manager, who must be resident in the Union.

Measures:

SE: Yrkestrafiklag (2012:210) (Act on professional traffic);

Yrkestrafikförordning (2012:237) (Government regulation on professional traffic);

Taxitrafiklag (2012:211) (Act on Taxis); and

Taxitrafikförordning (2012:238) (Government regulation on taxis).

EU/NZ/Annex 10-A/en 203

–
With respect to Cross-border trade in services Local presence:

In SK: Provision of road transport services requires incorporation or residency in a Member State.

Measures:

SK: Act 56/2012 Coll. on Road Transport; and

Services auxiliary to air transport services.

–
With respect to Investment liberalisation Market access, National treatment:

In PL: For storage services of frozen or refrigerated goods and bulk storage services of liquids or

gases at airports, the possibility to supply certain categories of services will depend on the size of

the airport. The number of suppliers in each airport may be limited due to available space

constraints, and to not less than two suppliers for other reasons.

Measures:

PL: Polish Aviation Law of 3 July 2002, Articles 174.2 and 174.3.

EU/NZ/Annex 10-A/en 204

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment and Cross-border trade in services – Market access, National treatment, Most

favoured-nation treatment:

In the EU: For ground-handling services, establishment within the Union territory may be required.

The level of openness of ground-handling services depends on the size of the airport. The number

of suppliers in each airport may be limited. For "big airports", this limit may not be less than two

suppliers. Reciprocity is required.

Measures:

EU: Council Directive 96/67/EC **[1]** .

In BE (applies also to the regional level of government): For ground-handling services, reciprocity

is required.

Measures:

BE: Arrêté Royal du 6 novembre 2010 réglementant l'accès au marché de l'assistance en escale à

l'aéroport de Bruxelles-National (Article 18);

**1** Council Directive 96/67/EC of 15 October 1996 on access to the groundhandling market at
Community airports (OJ EU L 272, 25.10.1996, p. 36).

EU/NZ/Annex 10-A/en 205

Besluit van de Vlaamse Regering betreffende de toegang tot de grondafhandelingsmarkt op de

Vlaamse regionale luchthavens (Article 14);

Arrêté du Gouvernement wallon réglementant l'accès au marché de l'assistance en escale aux

aéroports relevant de la Région wallonne (Article14); and

Supporting services for all modes of transport (part of CPC 748).

–
With respect to Cross-border trade in services Local presence:

The EU (applies also to the regional level of government): Customs clearance services may only be

provided by Union residents or juridical persons established in the Union.

Measures:

EU: Regulation (EU) No 952/2013 of the European Parliament and of the Council **[1]** ; and

Provision of combined transport services (CPC 711, 712, 7212, 741, 742, 743, 744, 745, 748, 749).

**1** Regulation (EU) No 952/2013 of the European Parliament and of the Council
of 9 October 2013 laying down the Union Customs Code (OJ EU L 269, 10.10.2013, p. 1).

EU/NZ/Annex 10-A/en 206

With respect to Investment liberalisation – Market access and Cross-border trade in services – Local

presence:

The EU (applies also to the regional level of government): With the exception of FI: only hauliers

established in a Member State who meet the conditions of access to the occupation and access to the

market for transport of goods between Member States may, in the context of a combined transport

operation between Member States, carry out initial or final road haulage legs which form an integral

part of the combined transport operation and which may or may not include the crossing of a

frontier. Limitations affecting any given modes of transport apply.

Necessary measures may be taken to ensure that the motor vehicle taxes applicable to road vehicles

routed in combined transport are reduced or reimbursed.

Measures:

EU: Council Directive 92/106/EEC **[1]** .

**1** Council Directive 92/106/EEC of 7 December 1992 on the establishment of common rules for
certain types of combined transport of goods between Member States (OJ EU L 368,
17.12.1992, p. 38).

EU/NZ/Annex 10-A/en 207

Reservation No. 17 – Mining and energy-related activities

Sector – sub-sector: Mining and quarrying – energy producing materials; mining and

– –
quarrying metal ores and other mining; energy-related activities

production, transmission and distribution on own account of

electricity, gas, steam and hot water; pipeline transportation of fuels;

storage and warehouse of fuels transported through pipelines; and

services incidental to energy distribution

Industry classification: ISIC Rev. 3.1 10, 11, 12, 13, 14, 40, CPC 5115, 63297, 713,

part of 742, 8675, 883, 887

Obligations concerned: Market access

National treatment

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 208

Description:

a) Mining and quarrying (ISIC Rev. 3.1 10, 11, 12, Mining of energy producing materials; 13,

14: Mining of metal ores and other mining; CPC 5115, 7131, 8675, 883)

With respect to Investment liberalisation – Market access:

In NL: The exploration for and exploitation of hydrocarbons in the Netherlands is always

performed jointly by a private company and the public (limited) company designated by the

Minister of Economic Affairs. Articles 81 and 82 of the Mining Act stipulate that all shares in

a designated company must be directly or indirectly held by the Dutch State

(ISIC Rev. 3.1 10, 3.1 11, 3.1 12, 3.1 13, 3.1 14).

In BE: The exploration for and exploitation of mineral resources and other non-living

resources in territorial waters and the continental shelf are subject to concession. The

concessionaire must have an address for service in Belgium (ISIC Rev. 3.1:14).

EU/NZ/Annex 10-A/en 209

In IT (applies also to the regional level of government for exploration): Mines belonging to

the State are subject to specific exploration and mining rules. Prior to any exploitation

activity, a permit for exploration is required (permesso di ricerca, Article 4 Royal

Decree 1447/1927). This permit has a duration and defines exactly the borders of the ground

under exploration. More than one exploration permit may be granted for the same area to

different persons or companies (this type of licence is not necessarily exclusive). In order to

cultivate and exploit minerals, an authorisation (concessione, Article 14) from the regional

authority is required (ISIC Rev. 3.1 10, 3.1 11, 3.1 12, 3.1 13, 3.1 14, CPC 8675, 883).

Measures

BE: Arrêté Royal du 1er septembre 2004 relatif aux conditions, à la délimitation

géographique et à la procédure d'octroi des concessions d'exploration et d'exploitation des

ressources minérales et autres ressources non vivantes de la mer territoriale et du plateau

continental.

IT: Exploration services: Royal Decree 1447/1927; and Legislative Decree 112/1998,

Article 34.

NL: Mijnbouwwet (Mining Act).

EU/NZ/Annex 10-A/en 210

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment:

In BG: The activities of prospecting or exploration of underground natural resources in the

territory of the Republic of Bulgaria, in the continental shelf and in the exclusive economic

zone in the Black Sea are subject to permission, while the activities of extraction and

exploitation are subject to concession granted under the Underground Natural Resources Act.

It is forbidden for companies registered in preferential tax treatment jurisdictions (that is,

offshore zones) or related, directly or indirectly, to such companies to participate in open

procedures for granting permits or concessions for prospecting, exploration or extraction of

natural resources, including uranium and thorium ores, as well as to operate an existing permit

or concession which has been granted, as such operations are precluded, including the

possibility to register the geological or commercial discovery of a deposit as a result of

exploration.

The mining of uranium ore is closed by Decree of the Council of Ministers No. 163

of 20.08.1992.

EU/NZ/Annex 10-A/en 211

With regard to exploration and mining of thorium ore, the general regime of permits and

concessions applies. Decisions to allow the exploration or mining of thorium ore are taken on

a non-discriminatory individual case-by-case basis.

According to the Decision of the National Assembly of the Republic of Bulgaria

of 18 Jan 2012 (ch. 14 June 2012) any usage of hydraulic fracturing technology (that is,

fracking) for activities of prospecting, exploration or extraction of oil and gas is forbidden.

Exploration and extraction of shale gas is forbidden (ISIC Rev. 3.1 10, 3.1 11, 3.112, 3.1 13,

3.1 14).

Measures:

BG: Underground Natural Resources Act;

Concessions Act;

Law on Privatisation and Post-Privatisation Control;

Safe Use of Nuclear Energy Act;

Decision of the National Assembly of the Republic of Bulgaria of 18 Jan 2012;

Economic and Financial Relations with Companies Registered in Preferential Tax Treatment

Jurisdictions, the Persons Controlled Thereby and Their Beneficial Owners Act; and

Subsurface Resources Act.

EU/NZ/Annex 10-A/en 212

–
With respect to Investment liberalisation Market access, National treatment, Most-favoured

nation treatment:

In CY: The Council of Ministers may refuse to allow the activities of prospecting, exploration

and exploitation of hydrocarbons to be carried out by any entity which is effectively

controlled by New Zealand or by nationals of New Zealand. After the granting of an

authorisation, no entity may come under the direct or indirect control of New Zealand or a

national of New Zealand without the prior approval of the Council of Ministers. The Council

of Ministers may refuse to grant an authorisation to an entity which is effectively controlled

by New Zealand or by a national of New Zealand if New Zealand does not grant entities of

the Republic of Cyprus or entities of Member States as regards access to and exercise of the

activities of prospecting, exploring for and exploiting hydrocarbons, treatment comparable to

that which the Republic of Cyprus or Member State grants entities of New Zealand (ISIC Rev

3.1 1110).

Measures:

CY: The Hydrocarbons (Prospection, Exploration and Exploitation Law) of 2007,

(Law 4(I)/2007) as amended.

EU/NZ/Annex 10-A/en 213

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Local presence:

In SK: For mining, activities related to mining and geological activity, incorporation in the

EEA is required (no branching). Mining and prospecting activities covered by the Act of the

Slovak Republic 44/1988 on protection and exploitation of natural resources are regulated on

a non-discriminatory basis, including through public policy measures seeking to ensure the

conservation and protection of natural resources and the environment such as the

authorisation or prohibition of certain mining technologies. For greater certainty, such

measures include the prohibition of the use of cyanide leaching in the treatment or refining of

minerals, the requirement of a specific authorisation in the case of fracking for activities of

prospecting, exploration or extraction of oil and gas, as well as prior approval by local

referendum in the case of nuclear or radioactive mineral resources. This does not increase the

non-conforming aspects of the existing measure for which the reservation is taken. (ISIC 10,

11, 12, 13, 14, CPC 5115, 7131, 8675 and 883).

Measures

SK: Act 51/1988 on Mining, Explosives and State Mining Administration; and Act 569/2007

on Geological Activity, Act 44/1988 on protection and exploitation of natural resources.

EU/NZ/Annex 10-A/en 214

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Local presence:

In FI: The exploration for and exploitation of mineral resources are subject to a licensing

requirement, which is granted by the Government in relation to the mining of nuclear

material. A permit of redemption for a mining area is required from the Government.

Permission may be granted to a natural person resident in the EEA or a juridical person

established in the EEA. An economic needs test may apply (ISIC Rev. 3.1 120, CPC 5115,

883, 8675).

In IE: Exploration and mining companies operating in Ireland are required to have a presence

there. In the case of minerals exploration, there is a requirement that companies (Irish and

foreign) employ either the services of an agent or a resident exploration manager in Ireland

while work is being undertaken. In the case of mining, it is a requirement that a State Mining

Lease or Licence be held by a company incorporated in Ireland. There are no restrictions as to

ownership of such a company (ISIC Rev. 3.1 10, 3.1 13, 3.1 14, CPC 883).

In LT: All subsurface mineral resources (energy, metals, industrial and construction minerals)

in Lithuania are of exclusive state-ownership. Licences of geological exploration or

exploitation of mineral resources may be granted to a natural person resident in the Union and

in the EEA or a juridical person established in the Union and in the EEA.

EU/NZ/Annex 10-A/en 215

Measures

FI: Kaivoslaki (Mining Act) (621/2011); and

Ydinenergialaki (Nuclear Energy Act) (990/1987).

–
IE: Minerals Development Acts 1940 2017; and Planning Acts and Environmental

Regulations.

LT: The Constitution of the Republic of Lithuania, 1992. Last amendment 21 of March 2019

No. XIII-2004; and

The Underground Law No. I-1034, 1995, new redaction from 10 of April 2001 No. IX-243,

last amendment 14 of April 2016 No XII-2308.

–
With respect only to Investment Market access, National treatment and Most-favoured

nation treatment and Cross-border trade in services – Local presence:

In SI: The exploration for and exploitation of mineral resources, including regulated mining

services, are subject to establishment in or citizenship of the EEA, the Swiss Confederation or

an OECD Member country, or of a third country on condition of material reciprocity.

Compliance with the condition of reciprocity is verified by the Ministry responsible for

mining (ISIC Rev. 3.1 10, ISIC Rev. 3.1 11, ISIC Rev. 3.1 12, ISIC Rev. 3.1 13, ISIC

Rev. 3.1 14, CPC 883, CPC 8675).

EU/NZ/Annex 10-A/en 216

Measures:

SI: Mining Act 2014.

(b) Production, transmission and distribution on own account of electricity, gas, steam and hot

water; pipeline transportation of fuels; storage and warehouse of fuels transported through

pipelines; services incidental to energy distribution (ISIC Rev. 3.1 40, 3.1 401, CPC 63297,

713, part of 742, 74220, 887)

With respect to Investment liberalisation – Market access:

In DK: An owner or user intending to establish gas infrastructure or a pipeline for the

transport of crude or refined petroleum and petroleum products, or of natural gas, must obtain

a permit from the local authority before commencing work. The number of such permits

which are issued may be limited (CPC 7131).

In MT: EneMalta plc has a monopoly for the provision of electricity (ISIC Rev. 3.1 401;

CPC 887).

In NL: The ownership of the electricity network and the gas pipeline network are exclusively

granted to the Dutch government (transmission systems) and other public authorities

(distribution systems) (ISIC Rev. 3.1 040, CPC 71310).

EU/NZ/Annex 10-A/en 217

Measures:

DK: Lov om naturgasforsyning, LBK 1127 05/09/2018, lov om varmeforsyning,

LBK 64 21/01/2019, lov om Energinet, LBK 997 27/06/2018. Bekendtgørelse nr. 1257

af 27. november 2019 om indretning, etablering og drift af olietanke, rørsystemer og pipelines

(Order No. 1257 of November 27th, 2019, on the arrangement, establishment and operation of

oil tanks, piping systems and pipelines)

MT: EneMalta Act Cap. 272 and EneMalta (Transfer of Assets, Rights, Liabilities &

Obligations) Act Cap. 536.

NL: Elektriciteitswet 1998; Gaswet.

–
With respect to Investment liberalisation Market access, National treatment, Senior

–
management and boards of directors and Cross-border trade in services National treatment,

Local presence:

In AT: With regard to the transportation of gas, authorisation is only granted to nationals of a

Member State of the EEA domiciled in the EEA. Enterprises and partnerships must have their

seat in the EEA. The operator of the network must appoint a Managing Director and a

Technical Director who is responsible for the technical control of the operation of the

network, both of whom must be nationals of a Member State of the EEA. With regard to the

activities performed by a balance responsible party (a market participant or its chosen

representative responsible for its imbalance), authorisation is only granted to Austrian citizens

or citizens of another Member State or the EEA.

EU/NZ/Annex 10-A/en 218

The competent authority may waive the nationality and domiciliation requirements if

operation of the gas transportation network is considered to be in the public interest.

For the transportation of goods other than gas and water, the following applies:

(i) with regard to natural persons, authorisation is only granted to nationals of a

Member State of the EEA who must have a seat in Austria; and

(ii) enterprises and partnerships must have their seat in Austria. An economic needs test or

interest test is applied. Cross border pipelines must not jeopardise Austria's security

interests and its status as a neutral country. Enterprises and partnerships are required to

appoint a managing director who must be a national of a Member State of the EEA. The

competent authority may waive the nationality and seat requirements if the operation of

the pipeline is considered to be in the national economic interest (CPC 713).

Measures:

AT: Rohrleitungsgesetz (Law on Pipeline Transport), BGBl. Nr. 411/1975 as amended,

§§ 5, 15; and

Gaswirtschaftsgesetz 2011 (Gas Act), BGBl. I Nr. 107/2011 as amended, §§ 43, 44, 90, 93.

EU/NZ/Annex 10-A/en 219

–
With respect to Investment liberalisation Market access, National treatment, Senior

–
management and boards of directors and Cross-border trade in services National treatment,

Local presence (applies only to the regional level of government):

In AT: With regard to transmission and distribution of electricity, authorisation is only

granted to nationals of a Member State of the EEA domiciled in the EEA. If the operator

appoints a managing director or a leaseholder, the domicile requirement is waived.

Juridical persons (enterprises) and partnerships must have their seat in the EEA. They must

appoint a managing director or a leaseholder, both of whom must be nationals of a Member

State of the EEA domiciled in the EEA.

The competent authority may waive the domicile and nationality requirements where the

operation of the network is considered to be in the public interest (ISIC Rev. 3.1 40,

CPC 887).

Measures:

AT: Burgenländisches Elektrizitätswesengesetz 2006, LGBl. Nr. 59/2006 as amended;

Niederösterreichisches Elektrizitätswesengesetz, LGBl. Nr. 7800/2005 as amended;

EU/NZ/Annex 10-A/en 220

Oberösterreichisches Elektrizitätswirtschafts- und Organisationsgesetz 2006,

LGBl. Nr. 1/2006 as amended;

Salzburger Landeselektrizitätsgesetz 1999 (LEG), LGBl. Nr. 75/1999 as amended;

–
Tiroler Elektrizitätsgesetz 2012 TEG 2012, LGBl. Nr. 134/2011 as amended;

Vorarlberger Elektrizitätswirtschaftsgesetz, LGBl. Nr. 59/2003 as amended;

–
Wiener Elektrizitätswirtschaftsgesetz 2005 WElWG 2005, LGBl. Nr. 46/2005 as amended;

Steiermärkisches Elektrizitätswirtschafts- und Organisationsgesetz (ELWOG),

LGBl. Nr. 70/2005 as amended; and

Kärntner Elektrizitätswirtschafts- und Organisationsgesetz (ELWOG), LGBl. Nr. 24/2006 as

amended.

EU/NZ/Annex 10-A/en 221

With respect to Investment liberalisation – Market access and Cross-border trade in services –

Local presence:

In CZ: Authorisation is required for electricity generation, transmission, distribution, trading,

and other electricity market operator activities, as well as gas generation, transmission,

distribution, storage and trading, heat generation and distribution. Such authorisation may

only be granted to a natural person with a residence permit or a juridical person established in

the European Union. Exclusive rights exist with regard to electricity and gas transmission and

market operator licences (ISIC Rev. 3.1 40, CPC 7131, 63297, 742, 887).

In LT: Licences for transmission, distribution, public supply and organising of trade of

electricity may only be issued to juridical persons established in the Republic of Lithuania or

branches of foreign juridical persons or other organisations of another Member State

established in the Republic of Lithuania. Permits to generate electricity, develop electricity

generation capacities and build a direct line may be issued to individuals with residency in the

Republic of Lithuania or to juridical persons established in the Republic of Lithuania, or to

branches of juridical persons or other organisations of other Member States established in the

Republic of Lithuania. This reservation does not apply to consultancy services related to the

transmission and distribution on a fee or contract basis of electricity (ISIC Rev. 3.1 401,

CPC 887).

EU/NZ/Annex 10-A/en 222

In the case of fuels, establishment is required. Licences for transmission and distribution,

storage of fuels and liquefaction of natural gas may only be issued to juridical persons

established in the Republic of Lithuania or branches of juridical persons or other organisations

(subsidiaries) of another Member State established in the Republic of Lithuania.

This reservation does not apply to consultancy services related to the transmission and

distribution of fuels on a fee or contract basis (CPC 713, CPC 887).

In PL: the following activities are subject to licensing under the Energy Law Act:

(i) generation of fuels or energy, except for: generation of solid or gaseous fuels;

generation of electricity using electricity sources of a total capacity of not more

than 50 MW other than renewable energy sources; cogeneration of electricity and heat

using sources of total capacity of not more than 5 MW other than renewable energy

sources; and generation of heat using sources of total capacity of not more than 5 MW;

(ii) storage of gaseous fuels in storage installations, liquefaction of natural gas and

regasification of liquefied natural gas (LNG) at LNG installations, as well as the storage

of liquid fuels, except for: the local storage of liquid gas at installations of capacity of

less than 1 MJ/s capacity and the storage of liquid fuels in retail trade;

EU/NZ/Annex 10-A/en 223

(iii) transmission or distribution of fuels or energy, except for: the distribution of gaseous

fuels in grids of less than 1 MJ/s capacity and the transmission or distribution of heat if

the total capacity ordered by customers does not exceed 5 MW; and

(iv) trade in fuels or energy, except for: trade in solid fuels; trade in electricity using

installations of voltage lower than 1 kV owned by the customer; trade in gaseous fuels if

their annual turnover value does not exceed the equivalent of EUR 100 000; trade in

liquid gas, if the annual turnover value does not exceed EUR 10 000; and trade in

gaseous fuels and electricity performed on commodity exchanges by brokerage houses

which conduct the brokerage activity on the exchange commodities on the basis of the

Act of 26 October 2000 on commodity exchanges, as well as trade in heat if the

capacity ordered by customers does not exceed 5 MW. The limits on turnover do not

apply to wholesale trade services in gaseous fuels or liquid gas or to retail services of

bottled gas.

A licence may only be granted by the competent authority to an applicant that has registered

their principal place of business or residence in the territory of a Member State of the EEA or

the Swiss Confederation (ISIC Rev. 3.1 040, CPC 63297, 74220, CPC 887).

Measures:

CZ: Act No. 458/2000 Coll on Business conditions and public administration in the energy

sectors (The Energy Act).

EU/NZ/Annex 10-A/en 224

LT: Law on Natural Gas of the Republic of Lithuania of 10 October 2000 No VIII-1973, new

redaction from 1 August 2011 No XI-1564, last amendment 25 June 2020 No. XIII-3140;

Law on Electricity of the Republic of Lithuania of 20 July 2000 No VIII-1881, new redaction

from 7 February 2012, last amendment 20 of October 2020 No. XIII-3336;

Republic of Lithuania Law on Necessary Measures of Protection against the Threats Posed by

Unsafe Nuclear Power Plants in Third Countries of 20 April 2017 No XIII-306, last

amendment on 19 December 2019 No. XIII-2705; and

Law on Renewable energy sources of the Republic of Lithuania of 12 May 2011 No. XI-1375.

PL: Energy Law Act of 10 April 1997, Articles 32 and 33.

–
With respect to Cross-border trade in services Local presence:

In SI: The production, trading, supply to final customers, transmission and distribution of

electricity and natural gas is subject to establishment in the Union (ISIC Rev. 3.1 4010, 4020,

CPC 7131, CPC 887).

Measures:

SI: Energetski zakon (Energy Act) 2014, Official Gazette RS, nr. 17/2014; and

Mining Act 2014.

EU/NZ/Annex 10-A/en 225

Reservation No. 18 – Agriculture, fishing and manufacturing

Sector – sub-sector: Agriculture, hunting, forestry; animal and reindeer husbandry, fishing

and aquaculture; publishing, printing and reproduction of recorded

media

Industry classification: ISIC Rev. 3.1 011, 012, 013, 014, 015, 1531, 050, 0501, 0502, 221,

222, 323, 324, CPC 881, 882, 88442

Obligations concerned: Market access

National treatment

Most-favoured-nation treatment

Performance requirements

Senior management and boards of directors

Local presence

Chapter: Trade in services and investment

Level of government: EU / Member State (unless otherwise specified)

EU/NZ/Annex 10-A/en 226

Description:

a) Agriculture, hunting and forestry (ISIC Rev. 3.1 011, 012, 013, 014, 015, 1531, CPC 881)

–
With respect to Investment liberalisation Performance requirements:

The EU: Intervention agencies designated by the Member States are required to buy cereals

which have been harvested in the Union. No export refund will be granted on rice imported

from and re-exported to any third country. Only Union rice producers may claim

compensatory payments.

Measures:

EU: Regulation (EU) No 1308/2013 of the European Parliament and of the Council **[1]** (Single

CMO Regulation).

With respect to Investment liberalisation – National treatment:

In IE: Establishment by foreign residents in flour milling activities is subject to authorisation

(ISIC Rev. 3.1 1531).

**1** Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17
December 2013 establishing a common organisation of the markets in agricultural products
and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001
and (EC) No 1234/2007 (OJ EU L 347, 20.12.2013, p. 671).

EU/NZ/Annex 10-A/en 227

Measures:

IE: Agriculture Produce (Cereals) Act, 1933.

–
With respect to Investment liberalisation Market access, National treatment:

In FI: Only nationals of a Member State of the EEA resident in the reindeer herding area may

own reindeer and practice reindeer husbandry. Exclusive rights may be granted.

In FR: Prior authorisation is required in order to become a member or act as a director of an

agricultural cooperative (ISIC Rev. 3.1 011, 012, 013, 014, 015).

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In SE: Only Sami people may own and practice reindeer husbandry.

Measures:

FI: Poronhoitolaki (Reindeer Husbandry Act) (848/1990), Chapter 1, s. 4, Protocol 3 to the

Accession Treaty of Finland.

EU/NZ/Annex 10-A/en 228

FR: Code rural et de la pêche maritime.

SE: Reindeer Husbandry Act (1971:437), section 1.

b) Fishing and aquaculture (ISIC Rev. 3.1 050, 0501, 0502, CPC 882)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment:

In BG: Only vessels flying the flag of Bulgaria may take marine or river-living biological

resources in the internal marine waters and the territorial sea of Bulgaria. A foreign ship

(third-country vessel) may not engage in commercial fishing in the exclusive economic zone

of Bulgaria except on the basis of an agreement between Bulgaria and the flag state. While

passing through the exclusive economic zone, foreign fishing ships may not maintain their

fishing gear in operational mode.

In FR: A French vessel flying the French flag may be issued a fishing authorisation or may be

allowed to fish on the basis of national quotas only when a real economic link with the

territory of France is established and the vessel is directed and controlled from a permanent

establishment located in the territory of France (ISIC Rev. 3.1 050, CPC 882).

EU/NZ/Annex 10-A/en 229

Measures:

BG: Article 49, Law on the maritime spaces, inland waterways and ports of the Republic of

Bulgaria.

FR: Code rural et de la pêche maritime.

–
c) Manufacturing Publishing, printing and reproduction of recorded media (ISIC Rev. 3.1 221,

222, 323, 324, CPC 88442)

–
With respect to Investment liberalisation Market access, National treatment and

Cross-border trade in services – Market access, National treatment, Local presence:

In LV: Only juridical persons incorporated in Latvia, and natural persons of Latvia, have the

right to found and publish mass media. Branches are not allowed (CPC 88442).

Measures:

LV: Law on the Press and Other Mass Media, s. 8.

EU/NZ/Annex 10-A/en 230

–
With respect to Investment liberalisation National treatment, Most-favoured-nation

treatment and Cross-border trade in services – Most-favoured nation treatment, Local

presence:

In DE (applies also to the regional level of government): Each publicly distributed or printed

newspaper, journal or periodical must clearly indicate a "responsible editor" (the full name

and address of a natural person). The responsible editor may be required to be a permanent

resident of Germany, the Union or a Member State of the EEA. Exceptions may be allowed

by the competent authority of the regional level of government (ISIC Rev. 3.1 22).

Measures:

DE:

Regional level:

Gesetz über die Presse Baden-Württemberg (LPG BW);

Bayerisches Pressegesetz (BayPrG);

Berliner Pressegesetz (BlnPrG);

Brandenburgisches Landespressegesetz (BbgPG);

EU/NZ/Annex 10-A/en 231

Gesetz über die Presse Bremen (BrPrG);

Hamburgisches Pressegesetz;

Hessisches Pressegesetz (HPresseG);

Landespressegesetz für das Land Mecklenburg-Vorpommern (LPrG M-V);

Niedersächsisches Pressegesetz (NPresseG);

Pressegesetz für das Land Nordrhein-Westfalen (Landespressegesetz NRW);

Landesmediengesetz (LMG) Rheinland-Pfalz;

Saarländisches Mediengesetz (SMG);

Sächsisches Gesetz über die Presse (SächsPresseG);

Pressegesetz für das Land Sachsen-Anhalt (Landespressegesetz);

Gesetz über die Presse Schleswig-Holstein (PressG SH); and

Thüringer Pressegesetz (TPG).

EU/NZ/Annex 10-A/en 232

–
With respect to Investment liberalisation Market Access, National Treatment,

Most-favoured nation treatment:

In IT: In so far as New Zealand allows Italian investors to own more than 49 % of the capital

and voting rights in a publishing company of New Zealand, then Italy will allow investors of

New Zealand to own more than 49 % of the capital and voting rights in an Italian publishing

company under the same conditions (ISIC Rev. 3.1 221, 222).

Measures:

IT: Law 416/1981, Article 1 (and subsequent amendments).

–
With respect to Investment liberalisation Senior management and boards of directors:

In PL: Polish nationality is required for the editor-in-chief of newspapers and journals

(ISIC Rev. 3.1 221, 222).

Measures:

PL: Act of 26 January 1984 on Press law, Journal of Laws, No. 5, item 24, with subsequent

amendments.

EU/NZ/Annex 10-A/en 233

With respect to Investment liberalisation – National treatment and Cross-border trade in

services – National treatment, Local presence:

In SE: Natural persons who are owners of periodicals that are printed and published in

Sweden must reside in Sweden or be nationals of a Member State of the EEA. Owners of such

periodicals who are juridical persons must be established in the EEA. Periodicals that are

printed and published in Sweden and technical recordings must have a responsible editor, who

must be domiciled in Sweden (ISIC Rev. 3.1 22, CPC 88442).

Measures:

SE: Freedom of the press act (1949:105);

Fundamental law on Freedom of Expression (1991:1469); and

Act on ordinances for the Freedom of the Press Act and the Fundamental law on Freedom of

Expression (1991:1559).

EU/NZ/Annex 10-A/en 234

Schedule of New Zealand

Explanatory notes

For greater certainty, the measures that New Zealand may take in accordance with Article 10.64

(Prudential carve-out), provided they meet the requirements of that Article, include those

governing:

(a) licensing, registration or authorisation as a financial institution or Cross-border financial

service supplier, and corresponding requirements;

(b) juridical form, including legal incorporation requirements for systemically important financial

institutions and limitations on deposit-taking activities of branches of overseas banks, and

corresponding requirements; and requirements pertaining to directors and senior management

of a financial institution or Cross-border financial service supplier;

(c) capital, related party exposures, liquidity, disclosure and other risk management requirements;

(d) payment, clearance and settlement systems (including securities systems);

(e) anti-money laundering and countering financing of terrorism; and

(f) distress or failure of a financial institution or Cross-border financial service supplier.

EU/NZ/Annex 10-A/en 235

|Sector|All sectors|
|---|---|
|Obligations<br>concerned|National treatment (Article 10.6)<br>Market access (Article 10.5)|
|Measure|Companies Act 1993<br>Financial Reporting Act 2013|
|Description|Investment<br>1.<br>Consistent with New Zealand's financial reporting regime established under the<br>Companies Act 1993 and Financial Reporting Act 2013, the following types of<br>entities are required to prepare financial statements that comply with generally<br>accepted accounting practice, and have those statements audited and registered<br>with the Registrar of Companies (unless exceptions to any of those<br>requirements apply):<br>a)<br>any body corporate that is incorporated outside New Zealand (an<br>"overseas company") that carries on business in New Zealand within the<br>meaning of the Companies Act 1993 and which is "large"**1**;|

**1** An overseas company or subsidiary of an overseas company is "large" in respect of an
accounting period if at least one of the following applies:
(i) as at the balance date of each of the two preceding accounting periods, the total assets of
the entity and its subsidiaries (if any) exceed NZ$ 20 million; or
(ii) in each of the two preceding accounting periods, the total revenue of the entity and its
subsidiaries (if any) exceeds NZ$ 10 million.
An audit report is required unless the New Zealand business of that overseas company
is not "large" and the law in the jurisdiction where the company is incorporated does not
require an audit.

EU/NZ/Annex 10-A/en 236

b) any "large" New Zealand company in which shares that in aggregate
carry the right to exercise or control the exercise of 25 % or more of the
voting power at a meeting of the company are held by **[1]** :

(i) a subsidiary of a body corporate incorporated outside New Zealand;

(ii) a body corporate incorporated outside New Zealand; or

(iii) a person not ordinarily resident in New Zealand;

c) any "large" company incorporated in New Zealand which is a subsidiary
of an overseas company.

2. If a company is required to prepare financial statements and if it has one or
more subsidiaries, it must, instead of preparing financial statements in respect
of itself, prepare group financial statements that comply with generally
accepted accounting practice in relation to that group. This obligation does not
apply if:

a) the company (A) is itself a subsidiary of a body corporate (B), where
body corporate (B) is:

(i) incorporated in New Zealand; or

(ii) registered or deemed to be registered under Part 18 of the
Companies Act 1993; and

b) group financial statements in relation to a group comprising B, A, and all
other subsidiaries of B that comply with generally accepted accounting
practice are completed; and

**1** A New Zealand company is "large" in respect of an accounting period if at least one of the
following paragraphs applies:
(i) as at the balance date of each of the two preceding accounting periods, the total assets of
the entity and its subsidiaries (if any) exceed NZ$ 60 million; or
(ii) in each of the two preceding accounting periods, the total revenue of the entity and its
subsidiaries (if any) exceeds NZ$ 30 million.

EU/NZ/Annex 10-A/en 237

EU/NZ/Annex 10-A/en 238

|Sector|Agriculture, including services incidental to agriculture|
|---|---|
|Obligations<br>concerned|Market access (Article 10.14 and Article 10.5)<br>National treatment (Article 10.16 and Article 10.6)<br>Performance requirements (Article 10.9)<br>Senior management and boards of directors (Article 10.8)|
|Measure|Dairy Industry Restructuring Act 2001|
|Description|Cross-border trade in services and investment<br>The Dairy Industry Restructuring Act 2001 (DIRA) and regulations provide for the<br>management of a national database for herd testing data.<br>The DIRA:<br>(a)<br>provides for the New Zealand Government to determine arrangements for the<br>database to be managed by another dairy industry entity. In doing so the<br>New Zealand Government may:<br>(i)<br>take into account the nationality and residency of the entity, persons that<br>own or control the entity, and the senior management and Board of<br>Directors of the entity; and<br>(ii)<br>restrict who may hold shares in the entity, including on the basis of<br>nationality;<br>(b)<br>requires the transfer of data by those engaged in herd testing of dairy cattle to<br>the Livestock Improvement Corporation (LIC) or successor entity;<br>(c)<br>establishes rules regarding access to the database and may deny that access on<br>the basis that the database's intended use could be "harmful to the New Zealand<br>dairy industry", which denial may take into account the nationality or residency<br>of the person seeking access.|

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|Sector|Communication services<br>Telecommunications|
|---|---|
|Obligations<br>concerned|National treatment (Article 10.6)<br>Senior management and boards of directors (Article 10.8)|
|Measure|Constitution of Chorus Limited|
|Description|Investment<br>The Constitution of Chorus Limited requires New Zealand Government approval for<br>the shareholding of any single overseas entity to exceed 49.9 %.<br>At least half of the board directors are required to be New Zealand citizens.|

|Sector|Agriculture, including services incidental to agriculture|
|---|---|
|Obligations<br>concerned|Market access (Article 10.5)<br>Senior management and boards of directors (Article 10.8)|
|Measure|Primary Products Marketing Act 1953|
|Description|Investment<br>Under the Primary Products Marketing Act 1953, the New Zealand Government may<br>impose regulations to enable the establishment of statutory marketing authorities with<br>monopoly marketing and acquisition powers (or lesser powers) for "primary<br>products", being products derived from beekeeping, fruit growing, hop growing, deer<br>farming or game deer, or goats, being the fur bristles or fibres grown by the goat.<br>Regulations may be issued under the Primary Products Marketing Act 1953<br>concerning a broad range of the marketing authority's functions, powers and<br>activities. In particular, regulations may require that board members or personnel be<br>nationals of or resident in New Zealand.|

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|Sector|Air transportation|
|---|---|
|Obligations<br>concerned|National treatment (Article 10.6)<br>Performance requirements (Article 10.9)<br>Senior management and boards of directors (Article 10.8)|
|Measure|Constitution of Air New Zealand Limited|
|Description|Investment<br>No one foreign national may hold more than 10 % of shares that confer voting rights<br>in Air New Zealand unless they have the permission of the Kiwi Shareholder.**1** In<br>addition:<br>(a)<br>at least three members of the Board of Directors must be ordinarily resident in<br>New Zealand;<br>(b)<br>more than half of the Board of Directors must be New Zealand citizens;<br>(c)<br>the Chairperson of the Board of Directors must be a New Zealand citizen; and<br>(d)<br>the location of the Head Office of Air New Zealand, and its principal place of<br>business, shall be in New Zealand.|

**1** The Kiwi Share in Air New Zealand is a single NZ$ 1 special rights convertible preference
share issued to the Crown. The Kiwi Shareholder is His Majesty the King in Right of
New Zealand.

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|Sector|All sectors|
|---|---|
|Obligations<br>concerned|Market access (Article 10.5)<br>National treatment (Article 10.6)<br>Performance requirements (Article 10.9)<br>Senior management and boards of directors (Article 10.8)|
|Measure|Overseas Investment Act 2005<br>Fisheries Act 1996<br>Overseas Investment Regulations 2005|
|Description|Investment<br>Consistent with New Zealand's overseas investment regime as set out in the relevant<br>provisions of the Overseas Investment Act 2005, the Fisheries Act 1996 and the<br>Overseas Investment Regulations 2005, the following investment activities require<br>prior approval from the New Zealand Government:<br>(a)<br>acquisition or control by non-government sources of 25 % or more of any class<br>of shares**1** or voting power**2** in a New Zealand entity where either the<br>consideration for the transfer or the value of the assets exceeds NZ$ 200<br>million;<br>(b)<br>commencement of business operations or acquisition of an existing business by<br>non-government sources, including business assets, in New Zealand, where the<br>total expenditures to be incurred in setting up or acquiring that business or<br>those assets exceed NZ$ 200 million;<br>(c)<br>acquisition or control by government sources of 25 % or more of any class of<br>shares**3** or voting power**4** in a New Zealand entity where either the consideration<br>for the transfer or the value of the assets exceeds NZ$ 200 million;|

**1** For greater certainty, the term "shares" includes shares and other types of securities.
**2** For greater certainty, the term "voting power" includes the power to control the composition
of 25 % or more of the governing body of the New Zealand entity.
**3** For greater certainty, the term "shares" includes shares and other types of securities.
**4** For greater certainty, the term "voting power" includes the power to control the composition
of 25 % or more of the governing body of the New Zealand entity.

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|Sector|All sectors|
|---|---|
|Obligations<br>concerned|Performance requirements (Article 10.9)|
|Measure|Income Tax Act 2007<br>Goods and Services Tax Act 1985<br>Estate and Gift Duties Act 1968<br>Stamp and Cheque Duties Act 1971<br>Gaming Duties Act 1971<br>Tax Administration Act 1994|
|Description|Investment<br>Any existing non-conforming taxation measures.|

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|Sector|Financial services<br>Insurance and insurance-related services|
|---|---|
|Obligations<br>concerned|National treatment (Article 10.16 and Article 10.6)<br>Market access (Article 10.14 and Article 10.5)|
|Measure|Commodity Levies Act 1990<br>Commodity Levies Amendment Act 1995<br>Kiwifruit Industry Restructuring Act 1999 and Regulations|
|Description|Cross-border trade in services and investment<br>The provision of crop insurance for wheat can be restricted in accordance with the<br>Commodity Levies Amendment Act 1995 (CLA). Section 4 of the CLA provides for<br>the use of funds derived under a mandatory commodity levy on wheat growers to be<br>used for the purpose of funding a scheme insuring wheat crops against damage or<br>loss.<br>The provision of insurance intermediation services related to the export of kiwifruit<br>can be restricted in accordance with the Kiwifruit Industry Restructuring Act 1999<br>and regulations relating to the export marketing of kiwifruit.|

|Sector|Financial services<br>Banking and other financial services (excluding insurance)|
|---|---|
|Obligations<br>concerned|Senior management and boards of directors (Article 10.8)|
|Measure|KiwiSaver Act 2006<br>Financial Markets Conduct Act 2013|
|Description|Investment<br>The fund manager of a registered KiwiSaver scheme and the corporate trustee of a<br>registered KiwiSaver scheme that is a restricted scheme must both have at least one<br>director that is a New Zealand resident for tax purposes.|

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