Need for Tax Residency in Business

Requirements in Ireland

Need for Tax Residency in Business

An individual is not required to be a tax resident in order to establish any of the business structures detailed in 1.1, although if an incorporated business form is chosen, at least one of the directors must be resident in a European Economic Area (EEA) country.

A limited company must register with the Companies Registration Office (CRO), providing: Memorandum and articles of association, registration fee, and form A1 (which requires details of the company name, the registered office, the company secretary and directors, and the share details of subscribers to be given).

A streamlined registration process is also available under the electronic company incorporation scheme, CRODisk.

Foreign businesses which are registered abroad can establish a Branch or Place of Business in the Republic.

For the former, Form F12 (for operations from EU countries) or Form F13 (for businesses from countries outside of the European Union) must be submitted to the Companies Registration Office, accompanied by a certified copy of the charter, statutes, or memorandum and articles of association (or the instrument constituting, or defining the constitution of the company), a copy of the certificate of incorporation, and copies of the latest accounting documents, as required under Irish regulations.

In order to establish a Place of Business in Ireland, Form F1, plus a certified copy of the memorandum and articles of association must be submitted to the CRO.

The Companies Registration Office is located at:

Companies Registration Office
Parnell House,
14 Parnell Square,
Dublin 1

The following types of documents should be sent to the above address:

  • Mortgage/charge submissions;
  • New company incorporation applications;
  • Change of company name applications;
  • Re-registration of company type documents;
  • Documents relating to business name;
  • Submissions for external companies;
  • Limited Partnership forms; and
  • Applications for electronic filing agents.

There is an additional, solely postal, address, at:

Companies Registration Office
O'Brien Road,
Carlow

The following types of documents should be sent to the Carlow address:

  • Annual returns;
  • Resolutions, memoranda and articles;
  • Liquidation, receivership and examinership documents;
  • Prospectuses;
  • Changes of information relating to: the company director or secretary, the registered office, share capital, changes to (or from) single member company status, auditor information, and the register of members.

This article is an extract from Personal Business Tax Guide , dated 4th January 2011, for the latest version please click here .

Further reading

Does this article help?

Do you have any comments, updates or questions on this topic? Ask them here: