Under the 1963 Companies Act - to be replaced by the Companies Act 2014

Court Winding Up

A company can be wound up by the Court at the instigation principally of any member or creditor of the company or the Minister in appropriate circumstances. The Court appoints the liquidator and he/she becomes an officer of the Court and works under its supervision. (the Court, used in relation to a company, means the High Court)

New Companies Act
Please Note: From 1st June 2015, the Companies Acts 1963 to 2013 will be repealed completely and replaced by the Companies Act 2014. This new Act will introduce some different procedures and company models. All of the CRO forms will also be replaced. From June only the new versions of the forms will be accepted. See
New Act section of the website. See liquidations page.

Statutory requirements

A petition must be presented to the Court and when a winding up order is made an office copy must be delivered to the CRO. An office copy of a court order is one which bears the actual signature of the attestor. A court order has a filing fee of €15.

If the company is not completely wound up within two years, then the liquidator must present a record of accounts by filing Forms 22(E4) and 23(E4), (the latter in duplicate). Form E3 is not required in a court liquidation. Form 22(E4), liquidator's affidavit has a filing fee of €15 and is accompanied by form 23(E4), liquidator's section 306 accounts, which has no fee.

The liquidator, when appointed, must publish a notice of his/her appointment in Iris OifigiúilLinks to external website. A copy of any other subsequent order annulling or staying the winding up or dissolving the company must also be delivered for registration.

If the Court winding up continues for a period of less than two years, Forms 22(E4) and 23(E4) are not required. However, if it continues for a longer period, the first Forms 22(E4) and 23(E4) (the latter in duplicate) must be submitted for a period starting from the date of presentation of the petition to the Court or date of appointment of the liquidator, and brought down to a date two years from the commencement of the winding up, and further Forms 22(E4) and 23(E4) (the latter in duplicate) must be submitted for each subsequent period of 12 months, and any lesser period up to the date of the examiners final certificate (if any), or to the date that the Court Order dissolving the company has been delivered for registration.

Link to Forms Page E4

Dissolution

The winding up will conclude once the court order dissolving the company, the examiners certificate, if any, and the final Forms E4/22 and E4/23 (the latter in duplicate) have been lodged with the CRO.

When the Court makes an order for the dissolution of a company, it may order that the company be dissolved from the date of presentation of the order to the CRO.

The dissolution can be voided within 2 years under section 310 of the Companies Act 1963. A copy of the court order must be sent to the CRO (with the filing fee €15) and the status of the company is then returned to Liquidation.

Please see also:

Link to Disqualified/Restricted Persons Search.

From June 1st - Companies Act 2014 applies

Court Winding Up
A company can be wound up by the High Court at the instigation principally of any member or creditor of the company. The Court appoints the liquidator and he/she becomes an officer of the Court and works under its supervision.

Statutory requirements
A petition must be presented to the Court and when a winding up order is made an office copy must be delivered to the CRO. An office copy of a court order is one which bears the actual signature of the attestor. A court order has a filing fee of €15. The circumstances in which a company may be wound up are stated in section 569 of the Companies Act 2014.

A company may deemed unable to pay its debts, under section 570 Companies Act 2014, if a creditor is owed a sum greater than €10,000 and a demand served on the company at its registered office has not been met within 21 days to the reasonable satisfaction of the creditor.

The court on winding up the company may direct that the liquidator follow the Creditors Voluntary Winding Up procedure.

The liquidator, when appointed, must publish a notice of his/her appointment in Iris Oifigiúil . A copy of any other subsequent order annulling or staying the winding up or dissolving the company must also be delivered for registration.

If Following Creditors Winding Up Procedure, Court liquidator would file:
Form E3, Liquidator's account of his/her acts and dealings - is not required if the winding up continues for a period of less than 12 months. However, if the winding up continues for a longer period, a Form E3 must be filed for the first 12 months, and for every period of exactly 12 months thereafter. Any lesser period to the date of the final meeting need not be covered by a form E3.

Form E4, liquidator's statement of account under section 681 - is not required if the winding up continues for a period of less than 12 months. However, if the winding up continues for longer, Form E4 must be filed for the initial period of 12 months, and each subsequent six-month period, and any lesser period, up to the date of the close of winding up (date of final meeting on Form E7). Form E4 has a filing fee of €15.

Form E7, Return of the final members and creditors meetings is submitted at the completion of the liquidation and is accompanied by a full statement of account spanning the duration of the liquidation (Form E5).

Forms E2, E3, E4, G2, E7 and E5 have filing fees of €15 each.

If Following Court Procedure, Court liquidator would file:
Form E3, Liquidator's account of his/her acts and dealings - is not required if the winding up continues for a period of less than 12 months. However, if the winding up continues for a longer period, a Form E3 must be filed for the first 12 months, and for every period of exactly 12 months thereafter. Any lesser period to the date of the final meeting need not be covered by a form E3.

Form E4, liquidator's statement of account under section 681 - is not required if the winding up continues for a period of less than 12 months. However, if the winding up continues for longer, Form E4 must be filed for the initial period of 12 months, and each subsequent six-month period, and any lesser period, up to the date of the close of winding up (date of final court order). Form E4 has a filing fee of €15.

The final court order must be then submitted and a court order has a filing fee of €15.
Link to new Forms Page

Dissolution
If following Creditors Procedure:
Three months after registration of the final documents - Form E7 and Form E5, the company is deemed to be dissolved. The dissolution can be voided within 2 years under section 708 of the Companies Act 2014. A copy of the court order must be sent to the CRO (with the filing fee €15) and the status of the company is then returned to Liquidation.

If following Court Procedure:
The winding up will conclude once the court order dissolving the company and the final Form E4 have been lodged with the CRO. When the Court makes an order for the dissolution of a company, it may order that the company be dissolved from the date of presentation of the order to the CRO.

The dissolution can be voided within 2 years under section 708 of the Companies Act 2014. A copy of the court order must be sent to the CRO (with the filing fee €15) and the status of the company is then returned to Liquidation.