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.
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.
Can a Place of Business Registration still be made under the Companies Act 2014?
No. Place of Business registrations under the previous Companies Acts have been discontinued under the Companies Act 2014. No provision was made in the legislation for these types of registrations by foreign companies. The opportunity does exist to register as a Branch where the Place of Business is that of a foreign limited liability company and meets the branch registration criteria. There is no option to register with the CRO however where the Place of Business is that of a foreign unlimited liability company. In either scenario, these companies may however continue to exist and trade.
Copyright 2015 Public Office Address: Companies Registration Office, Parnell House, 14 Parnell Square, Dublin 1 Phone: +(353 1) 8045200
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