Foreign Company - Companies Acts 1963-2013

This will be replaced by Companies Act 2014 on 1st June 2015

 (please scroll down for information on new act)

 Link to Forms    Link to Filing Fees    Link to Information Leaflets

A foreign company which was registered abroad may establish a branch or a place of business in the State.

Branch or Place of Business

Any company which is incorporated outside the State and establishes a Branch in the State must be registered with the CRO under the E.C. (Branch Disclosures) Regulations 1993 (S.I. No. 395 of 1993). The registration must take place within one month of the establishment of the branch in the State. See Information Leaflet no. 5

Any company which is incorporated outside this State and establishes a Place of Business in the State must be registered with the CRO under Part XI of the Companies Act 1963. The registration must take place within one month of the establishment of a place of business in the State. See Information Leaflet no. 5

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New Companies Act 2014 will replace Companies Act 1963-2013 on 1st June 2015.

External companies which have registered as a place of business under the old Companies Acts will be cancelled from 1st June 2015. The legislation regarding the place of business in the old Companies Acts has been repealed and is not catered for in the new Companies Act 2014. The opportunity exists to re-register as a Branch under the new Companies Act where the Place of Business is that of a limited liability company. Such Place of Business registrations can re-register filing a form F12 (Branch EEA) or form F13 (Branch non-EEA).

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Can a UK Limited Liability Partnership register as a Branch?

No. A limited liability partnership registered in the UK isn't in a position to register as a Branch of an External Company as it is not a company incorporated with limited liability. Any UK registered entity that is not a company incorporated within the scope of the Branch Disclosures Regulations cannot secure a branch registration under the 1993 Regulations.

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Companies Act 2014 commencing 1st June 2015

Branch

 Any company which is incorporated outside the State and establishes a Branch in the State must be registered with the CRO under the Companies Act 2014. The registration must take place within one month of the establishment of the branch in the State. See Information Leaflet no. 5

 The disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State are set out in Part 21 of the Companies Act 2014. The Regulations apply to the equivalent of Irish limited liability companies, incorporated in another State, which establish a branch in this State. There are some differences between the requirements imposed on a company from a Member State of the European Economic Area and companies from other countries.

The European Economic Area (EEA) consists of the 27 member states of the EU, (Austria, Belgium, Bulgaria, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, Sweden, United Kingdom, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia and Romania), plus Iceland, Liechtenstein and Norway.

  • Companies from a Member State of the EEA file Form F12 to register.
  • Companies from a non-member state of the EEA file Form F13 to register.
      

Can a UK Limited Liability Partnership register as a Branch?
No. A limited liability partnership registered in the UK isn't in a position to register as a Branch of an External Company as it is not a company incorporated with limited liability. Any UK registered entity that is not a company incorporated within the scope of the Act cannot secure a branch registration under the Companies Act 2014.