Ireland – Branch

Introduction to setting up a branch in Ireland

Ireland offers many incentives towards foreign investment, making it a popular choice for branches.

A foreign company setting up a branch in Ireland must do so in accordance with the EU (Branch Disclosures) Regulations 1993, which oversees branch establishment in Ireland.

A recently passed act expediting company registration with the Companies Registration Office means that Irish branch formation is now a relatively quick process.

What are the accounting requirements for an Irish Branch?

The relevant tax authorities should be notified for VAT registration of the branch.

In Ireland branch companies are obligated to record annual accounts and audited reports for the parent company with the Companies Registration Office. These should be sent with Form F7 attached.

What are the formalities regarding Irish branches?

– A registered office address in the Republic of Ireland
– The completion and signature of the F12 registration form for EU countries, or F13 registration form for non EU countries
– An authenticated copy of the parent company’s Charter and Constitution
– An authenticated copy of the Memorandum and Articles of Association of the parent company
– An authenticated copy of the Certificate of Incorporation of the parent company
-A legal representative
– An Irish resident to ensure compliance with the EU Branches Disclosures Act
– Copies of the latest accounting documents as required by Regulation 4(2) (i) or Regulation 7(2) (j)

The documents above are required by the Companies Registration Office in Ireland within one month of the branch being setup, in order for branch registration.

All documentation must be notarised and translated into English by a certified translator.

What office facilities are available when registering a branch?

There are three main types of office available in Ireland:

– Registered offices are a minimum requirement, providing an address for branch correspondence

– Virtual offices provide telephone, fax and mail forwarding services off-site, allowing you to maintain business professionalism without a physical office

– Serviced offices provide all the essential business facilities and are ready for immediate occupation

We will handle every aspect of the branch formation for you. Using our expert knowledge we can offer a branch formation package in which we take care of branch registration, issue of the certificates of registration, local directors, local representative and place of business in Ireland, tax registration, VAT registration, and translation of documents (if required).

Our unique one stop solution for all European formation requirements also offers formation packages to set up multiple branches. The benefits for establishing multiple branches include further increased exposure and global presence, and we can organise everything for you.

A summary of Irish Corporate Taxes is available here.