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: Burgenlandisches Grundverkehrsgesetz, LGBL. Nr. 25/2007;
K&rntner Grundverkehrsgesetz, LGBI. Nr. 9/2004;
NO- Grundverkehrsgesetz, LGBI. 6800;
o6- Grundverkehrsgesetz, LGBL. Nr. 88/1994;
Salzburger Grundverkehrsgesetz, LGBI. Nr. 9/2002;
Steiermarkisches Grundverkehrsgesetz, LGBI1. Nr. 134/1993;
Tiroler Grundverkehrsgesetz, LGBL. Nr. 61/1996; Voralberger Grundverkehrsgesetz, LGBI. Nr. 42/2004; and
Wiener Auslandergrundverkehrsgesetz, LGBI. 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 LXX VIII 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 â 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 LXX VIII of 1993 (Paragraph 1/A).
With respect to Investment liberalisation â 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:
G) âif more than 50 % of their equity capital is owned by nationals of Member States, the
Latvian Government or a municipality, separately or in total;
Gi) 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;
Gii) 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 â 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: Einfiihrungsgesetz zum Biirgerlichen 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 â Professional services (except health-related professions)
Sector â sub-sector:
Industry classification:
Obligations concerned:
Chapter Chapter: Level of Government:
Professional services â legal; patent agent, industrial property agent,
intellectual property attorney; accounting and bookkeeping; auditing;
taxation advisory; architecture and urban planning; engineering and
integrated engineering services.
CPC 861, 862, 863, 8671, 8672, 8673, 8674, part of 879
Market access
National treatment
Most-favoured-nation treatment
Senior management and boards of directors
Local presence
Trade in services and investment
EU / Member State (unless otherwise specified)
EU/NZ/Annex 10-A/en 36
Description:
(a)
Legal services (part of CPC 861)!
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.
For the purposes of this reservation:
(a) âdomestic law" means the law of the specific Member State and Union law;
(b) âpublic international law" excludes Union law and includes law established by international treaties and conventions, as well as international customary law;
(c) âlegal 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) âlegal 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) âlegal 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 â Market access:
In the EU: Specific non-discriminatory legal form requirements apply in each Member State.
With respect to Investment liberalisation â Market access, National treatment and
Cross-border trade in services â 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 ERA, 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
ptactice. 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