professors), provided they have their professional residence (âdomiciliagéoâ) 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. 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 European 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-European Union law firm.
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, practice as an advocate, own shares in the company or be a partner. Only a member may be a member or deputy member of the Board or deputy managing director, or an authorised signatory or secretary of the company or the partnership.
In SI: (with respect also to Most-favoured-nation treatment) Representing clients before the court against payment is conditioned by commercial presence in 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.
Commercial presence for appointed attorneys by the Slovene Bar Association is restricted to
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sole proprietorship, law firm with limited liability (partnership) or to a law firm with unlimited liability (partnership) only. The activities of a law firm shall be restricted to the ptactice of law. Only attorneys may be partners in a law firm.
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-EU
lawyers actual reciprocity is required.
Measures:
EU Article 120 of Regulation (EU) 2017/1001 of the European Parliament and of the Councilâ;
Article 78. Of Council Regulation (EC) No 6/2002 of 12 December 20013,
AT: Rechtsanwaltsordnung (Lawyers Act) - RAO, RGBI. Nr. 96/1868, Articles 1 and 21c.; Rechtsanwaltsgesetz - EIRAG, BGBI. 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.
DE:
Bundesrechtsanwaltsordnung (BRAO; Federal Lawyers Act);
Gesetz iiber die Titigkeit europdischer Rechtsanwdlte in Deutschland (EuRAG); and § 10 Rechtsdienstleistungsgesetz (RDG).[Under revision]
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
2 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). 3 Council Regulation (EC) No 6/2002 of 12 December 2001 on Community designs (OJ EU L 3, 5,1.2002, p. 1). 28
Procedure);
and vddrteomenetluse seadustik (Code of Misdemeanour Procedure).
EL: New Lawyers' Code n. 4194/2013.
ES: Estatuto General de la Abogacia Espafiola, aprobado por Real Decreto 658/2001, Article 13.1%.
FI: Laki asianajajista (Advocates Act) (496/1958), ss. 1 and 3; and
Oikeudenkdymiskaari (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.
HAIR: 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 XTII-571.
LU: Loi du 16 décembre 2011 modifiant la loi du 10 aoftt 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).
PT: Law 145/2015, 9 set., alterada p/ Lei 23/2020, 6 jul. (art.° 194 substituido p/ art.° 201.°; e art.° 203.° substituido p/ art.° 213.°).
Portuguese Bar Statute (Estatuto da Ordem dos Advogados) and Decree-Law 229/2004, Articles 5, 7 â 9; Decree-law 88/2003, Articles 77 and 102; Solicitadores Public Professional Association Statute (Estatuto da Camara 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.° 226/2008 alterado p/ Lei 41/2013, 26 jun;
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: Rattegangsbalken (The Swedish Code of Judicial Procedure) (1942:740); and
Swedish Bar Association Code of Conduct adopted 29 August 2008.
SI: Zakon o odvetnistvu (Neuradno precisceno besedilo-ZOdv-NPB8 Drzavnega Zbora RS z dne 7
29
junij 2019 (Attorneys Act) unofficial consolidated text prepared by the Slovenian parliament from7
June 2019).
SK: Act 586/2003 on Advocacy, Articles 2 and 12.
With respect to Investment liberalisation - 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 â Local presence:
In IK, IT: Residency (commercial presence) is required for the practice of legal services in respect of domestic (European Union and Member State) law, including representation before
courts.
Measures: TE: Solicitors Acts 1954-2011, IT: Royal Decree 1578/1933, Article 17 law on the legal profession.
(b) Patent agents, industrial property agents, intellectual property attorneys (part of CPC 879, 861, 8613)
With respect to Investment liberalisation âNational treatment and Cross-border trade in
services â Local presence:
In AT: EFA or Swiss nationality is required for the practice of patent agency services,
residency there is required.
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In BG, and CY: EEA or Swiss nationality is required for the practice of patent agency
services. In CY, residency is required.
In DE: Only patent lawyers having EEA and 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 can offer legal services in foreign law when they prove expert knowledge, registration is required for 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.[National legislation under revision]
In EE: Estonian or EU nationality as well as permanent residency is required for the practice
of patent agency services.
In ES and PT: EEA nationality is required for the practice of industrial property agent
services.
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. 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 âNational treatment and Cross-border trade in
services â National treatment:
In LV: EU nationality required for patent attorneys.
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Measure:
LV: The Law on Industrial Property Institutions and Procedures Chapter XVII (Articles 119
â 136).
With respect to Cross-border trade in services â 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/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 services of process, notification, etc.
Measures:
AT: Patent Attorney Act, BGBI. 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 tiber die Tatigkeit europdischer Patentanwiilte in Deutschland (EuPAG) and § 10 Rechtsdienstleistungsgesetz (RDG). [Under revision]
EE: Patendivoliniku seadus (Patent Agents Act) § 2, § 14.
ES: Ley 11/1986, de 20 de marzo, de Patentes de Invencién y Modelos de utilidad, Articles 155-157.
FI: Tavaramerkkilaki (Trademarks Act) (7/1964);
Laki auktorisoiduista teollisoikeusasiamiehistaé (Act on Authorised Industrial Property Attorneys) (22/2014); and
Laki kasvinjalostajanoikeudesta (Plant Breeder's Right Act) 1279/2009; and Mallioikeuslaki (Registered Designs Act) 221/1971.
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FR: Code de la propriété intellectuelle.
HU: Act XXXII of 1995 on Patent Attorneys.
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, 8t. 51/06 â uradno pretiséeno besedilo in 100/13 and 23/20 (Official Gazette of the Republic of Slovenia, No. 51/06 â official consolidated text 100/13 and 23/20).
With respect to Investment liberalisation â National treatment and Cross-border trade in
services â National Treatment, Local presence:
In IE: For establishment, at least one of the directors, partners, managers or employees of a company to be registered as a patent or intellectual property attorney in Ireland. Cross-border basis requires EEA nationality and commercial presence, principal place of business in an EEA Member State, qualification under the law of an EEA Member State.
Measures:
TE: 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.L 580 of 2015.
(©) Accounting and bookkeeping services (CPC 8621 other than auditing services, 86213, 86219, 86220)
With respect to Investment liberalisation âNational treatment and Cross-border trade in
services â Local presence:
33
In AT: The capital interests and voting rights of foreign accountants, bookkeepers, qualified according to the law of their home country, in an Austrian enterprise may not exceed 25 per cent. The service supplier must have an office or professional seat in the EEA (CPC 862).
In FR: Establishment or residency is required.
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, BGBI. INr. 58/1999), § 12, § 65, § 67, § 68 (1) 4; and
Bilanzbuchhaltungsgesetz (BibuG), BGBL. I Nr. 191/2013, §§ 7, 11, 28.
FR: Ordonnance 45-2138 du 19 septembre 1945.
IT: Legislative Decree 139/2005; and Law 248/2006.
PT: Decree-Law n.°452/99, changed by Law n.° 139/2015, september 7th.
With respect to Cross-border trade in services â Local presence:
In SI: Establishment in the European Union is required in order to provide accounting and bookkeeping services (CPC 86213, 86219, 86220).
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Measures: SI: Act on services in the internal market, Official Gazette RS No 21/10.
(d) Auditing services (CPC â 86211, 86212 other than accounting and bookkeeping
services)
With respect to Investment liberalisation â National treatment, Most-favoured nation treatment and Cross-border trade in services â National treatment, Most-favoured nation
treatment:
In EU: Supply of statutory auditing services requires approval by the competent authorities of a Member State that may recognise the equivalence of the qualifications of an auditor who is
a national of Chile or of any third country subject to reciprocity (CPC 8621). Measures:
EU: Directive 2013/34/EU of the European Parliament and of the Councilâ; and Directive 2006/43/EC of the European Parliament and of the Council>.
Measures: BG: Independent Financial Audit Act.
With respect to Investment liberalisation â-National treatment, and Cross-border trade in
services â Local presence:
4 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 L 182, 29.6.2013, p. 19).
5 Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p.87).
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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 per cent. The service
supplier must have an office or professional seat in the EEA.
Measures:
AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditing Profession Act, BGBI. INr. 58/1999), § 12, § 65, § 67, § 68 (1) 4.
With respect to Cross-border trade in services â 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 regulation implementing the Directive 2006/43/EC based on Article 54(3)(g) of the Treaty on statutory audit must not exceed 10 per cent of the voting rights.
In FR: (with respect also to Most-favoured-nation treatment) For statutory audits: establishment or residency is required. [Chilean] nationals may provide statutory auditing services in France, subject to reciprocity.
In PL: Establishment in the European Union is required in order to provide auditing services.
Measures: