Company formation in Ireland

Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Exported digital and professional services with a clear contracting and ownership model.
• —EU/EEA ventures able to maintain an Irish registered office, governance and genuine activity.
• —Startups and groups requiring an LTD, DAC, PLC or guarantee structure for a defined purpose.

• —A private company limited by shares (LTD), the standard commercial form that may have a single director.
• —A designated activity company (DAC), whose constitution defines its permitted objects.
• —A public limited company (PLC), a public form with enhanced capital and governance requirements.
• —A company limited by guarantee (CLG), used for membership and non-profit projects without share capital.
• —An unlimited company (ULC/PUC/PULC), a specialist form without the standard limitation of member liability.

• —A physical registered office in Ireland and a stated principal activity with the corresponding NACE code.
• —Every company needs a secretary; a single-director LTD must appoint a different person to that role.
• —At least one EEA-resident director or a €25,000 bond; a certificate of real and continuous link is a separate subsequent route, not an automatic filing substitute.
• —An LTD has no general statutory minimum share capital; capital and share rights are set out in the constitution and Form A1.
• —Regulated services, employment and immigration require their own permissions and registrations.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Form A1, constitution, name, NACE/activity data, share allocation and officer details.
• —Evidence of the Irish registered office and an agreed company-secretary arrangement.
• —EEA-resident director details or statutory-bond documents; corporate founders provide a certified registry pack.

1. 01Review the form, Irish business rationale, activity, ownership, director/secretary and EEA-residence route.
2. 02Reserve the name, agree the constitution, address and shares, and prepare the A1/CORE pack.
3. 03Collect signatures, arrange the bond where needed and file the pack with CRO through CORE.
4. 04After incorporation, set up RBO, the tax/accounting calendar and a separate bank/EMI KYB process.

• —An Irish company files Corporation Tax; the applicable treatment depends on trading/non-trading income, the period and actual activity.
• —VAT, payroll, withholding and transfer-pricing rules apply according to transactions, employees, turnover and related parties.
• —Incorporation and an Irish address alone do not resolve effective-management, PE or CFC questions in owners' other jurisdictions.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —A bank or EMI separately assesses Irish nexus, the business model, directors, UBOs, source of funds/source of wealth and payment geography.
• —An EEA-resident director or bond meets a company-law condition but does not replace a bank's substance review.

• —An annual return to CRO and financial statements in the applicable form and period.
• —A Corporation Tax return, VAT/payroll filings where applicable and proper accounting records.
• —Updates to the registered office, officers, shares and beneficial ownership in the relevant registers.

• —Having no EEA-resident director without a valid bond leaves the structure non-compliant with the Companies Act.
• —A formal address without demonstrable Irish activity weakens the tax, banking and substance position.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of CRO/CORE filing, the Irish address, secretary and director/bond solution, followed by delivery of the full statutory file.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.