Ireland Company Formation and Registration 2025

Legal Framework:

• Company formation is primarily governed by the Companies Act 2014.
• The Companies Registration Office (CRO) is the primary authority for company registration.  

Company Types:

• Common company types include:
• Private Limited Company (LTD).  
• Designated Activity Company (DAC).  
• Branch of a foreign company.

Registration Process:

• Company registration involves:
  • Reserving a company name with the CRO.  
  • Filing incorporation documents with the CRO.  
  • Obtaining a Certificate of Incorporation.
  • Registering for tax with the Revenue Commissioners.  
  • Registering for social insurance (if applicable).

Companies Registration Office (CRO):

• The CRO is responsible for the registration and filing of company information.  
• Most processes are conducted electronically through the CRO's website.

Required Documents:

• Required documents typically include:
  • Memorandum of Association (for DACs).
  • Articles of Association.
  • Form A1 (Application for Registration of a Company).  
  • Details of directors and secretary.
  • Registered office address.

Registered Office:

• A registered office address in Ireland is mandatory.
  • Directors and Secretary:
    • A private limited company (LTD) must have at least one director.  
    • A company secretary is also required.  
    • Specific residency rules may apply.

Minimum Capital Requirements:

• For a private limited company (LTD), there is no specified minimum authorized share capital.
• However, it is usual to have some share capital.

Tax Registration:

• Companies must register for corporation tax and other relevant taxes with the Revenue Commissioners.  

Company Seal:

• Whilst at one time a company seal was required, this is no longer the case.

Compliance:

• Companies must comply with ongoing filing requirements with the CRO and the Revenue Commissioners.  
• This includes annual returns and financial statements.