Expert Guidance From Start to Finish
Whether you plan to register a subsidiary company in Ireland or establish a branch in Ireland, our experts make the process smooth from start to finish. We guide you through every step — from choosing the right structure (subsidiary vs branch Ireland) to meeting all legal, tax, and compliance requirements.
- Choose between a separate legal subsidiary or a branch extension of your parent company.
- Benefit from low corporate tax rates, R&D tax credits, and Knowledge Development Box incentives.
- Fulfil EEA resident director requirements easily via local directors or a Section 137 bond.
- Complete end-to-end compliance including CRO Form A1, ROS tax setup, and RBO beneficial ownership registration.
Choosing Between a Subsidiary and a Branch in Ireland
Before you start, it’s essential to understand subsidiary vs branch in Ireland:
- Operates as a separate legal entity with distinct liability protections.
- Registered using CRO Form A1 Ireland incorporation.
- Requires a company constitution (memorandum and articles).
- An extension of the foreign parent company.
- Fewer setup and administrative requirements.
- Limited operational and legal independence.
If you’re unsure, our company formation Ireland checklist can help you decide the best structure for your needs.
How to Register a Subsidiary in Ireland – Step by Step
Our proven process ensures compliance with Ireland company director residency requirements, Ireland company registered address requirements, and tax obligations.
Prepare Company Constitution Requirements in Ireland: Includes the memorandum and articles of association.
Complete CRO Form A1: Essential for formal incorporation.
Determine EEA Resident Director Requirement Ireland: If no EEA-resident director, a Section 137 bond may be required.
Choose Business Structure Ireland (Sole Trader vs Limited): Most subsidiaries register as limited companies.
Register Company for Tax with ROS: Corporate tax, VAT, and employer registrations.
Open Bank Account for Irish Company: Necessary for operational transactions.
Important Company Forms – TR1 vs TR2 in Ireland
Understanding the difference between TR1 vs TR2 company forms Ireland is vital:
TR1 Form
Designed for companies tax resident in Ireland.
TR2 Form
For non-resident companies or those with no Irish permanent establishment.
Tax Benefits for Subsidiaries in Ireland
Low Corporate Tax Rate
Irish Corporate Tax Rate for Subsidiary Companies is currently one of the lowest in the EU.
R&D Tax Credit
30% credit on qualifying R&D expenditure for subsidiary companies.
Knowledge Development Box
Reduced tax rate on income generated from qualifying intellectual property.
Transfer Pricing Rules
Applies to larger subsidiary companies engaging in cross-border transactions.
Non-Resident and Startup Support
Fast-Track Your Incorporation
Whether you’re registering a new entity or expanding into Ireland through a subsidiary or branch, we handle:
- Online Business Registration Ireland
- Startup Company Incorporation Ireland
- Register Subsidiary for VAT Ireland
- EOR vs Company Formation Ireland – For businesses unsure about direct hiring in Ireland.
Why Choose Ireland for Company Formation?
For international businesses, setting up in Ireland creates a strong gateway to European markets. By forming a limited company here, you gain:
Seamless Trade within the EU
Transactions with other EU member states are faster and more cost-effective.
One Economic Framework
The EU operates under unified trade policies, making cross-border business smoother.
Shared Business Values
EU companies follow consistent regulations, simplifying compliance and building trust.
Expanding Your Business into Ireland
If you’re an international company seeking to set up a subsidiary in Ireland as a new corporate vehicle, you’ll benefit from a low Irish corporate tax rate for subsidiaries, access to R&D tax credit, and a business-friendly legal structure supported by the Companies Registration Office (CRO) through Form A1 CRO Ireland incorporation.
Whether you are comparing subsidiary vs branch in Ireland or need a company formation Ireland checklist, our experts provide step-by-step guidance — from company constitution requirements Ireland to EEA resident director requirement Ireland.
Ireland Company Director Residency Requirements
Setting up a company in Ireland is straightforward, but one important consideration is the EEA resident director requirement in Ireland. Under Irish company law, at least one director must be resident in an EU or EEA country.
For example, if you are the main shareholder and wish to act as a director but are based outside the EEA — such as in Hong Kong — your company would still need at least one director who is an EEA resident. In this case, many businesses choose to appoint a nominee director from an EU country to meet the requirement.
Alternatively, if appointing an EEA-based director is not possible, you can set up a Section 137 bond through an insurance broker. This bond, which typically costs between €1,500 and €2,000, provides an alternative route to company formation by allowing you to incorporate without an EEA-resident director.
Appointing a Company Secretary in Ireland
When setting up a company in Ireland, appointing a company secretary is a legal requirement.
If your company has only one director: You must appoint a separate company secretary who is not that sole director.
If your company has two or more directors: One of them may also act as the company secretary.
You can appoint an individual or hire a corporate body to act as your company secretary. Many non-resident entrepreneurs and startup founders choose professional services, such as our experienced team at TAS Consulting, to ensure all statutory duties are handled correctly.
Registered Office and Business Address Requirements in Ireland
When setting up a company in Ireland, you must provide a registered office address and a business correspondence address.
- Official legal address required by law.
- Must be a physical location in Ireland regularly monitored.
- CRO sends important legal notices and compliance correspondence here.
- Where routine mail, such as invoices, is sent.
- Separate from trading and registered addresses.
- Protects your privacy if operating from home.
For convenience, we offer a Virtual Office service at a discounted rate, giving you both a registered office address and a business correspondence address — ideal for startups, non-resident entrepreneurs, and companies looking to register a subsidiary company in Ireland.
Choosing a Company Name in Ireland
When setting up a company in Ireland, your company name is one of the first — and most important — decisions you’ll make. However, the Companies Registration Office (CRO) has strict rules to ensure your chosen name is unique and compliant.
Your company name must be distinct from any name already registered in Ireland, avoid restricted or sensitive words unless approved, and comply with CRO guidelines for length, clarity, and wording.
Preparing and Signing the Articles of Incorporation in Ireland
Once you’ve met all the company formation requirements in Ireland, you are ready to incorporate your business by preparing and signing your company constitution (memorandum and articles of association). You have three main options:
- Register Online via CORE: Use the Companies Online Registration Environment portal.
- Submit a Paper Application: File Form A1 manually with the CRO.
- Use a Company Formation Specialist: Partner with experts like TAS Consulting Limited.
Ordering a Company Seal in Ireland
Once your business has been incorporated, ordering a company seal is one of the final steps in the company formation Ireland checklist. An official tool engraved with your company’s exact registered name, it is required for share transfers and specific legal contracts under Irish company law.
Registering Your Company for Tax in Ireland
Before your newly incorporated company can begin trading in Ireland, you must register for tax with Revenue across relevant categories including Corporation Tax, VAT, Relevant Contracts Tax (RCT), and Employers PAYE.
Registering the Beneficial Owner with the RBO in Ireland
After incorporating your company, you must register its beneficial owner with the Register of Beneficial Owners (RBO) within five months of incorporation. A beneficial owner is any individual who owns or controls 25% or more of the company’s shares.
Filing Annual Returns with the CRO in Ireland
Once your company is incorporated in Ireland, you are legally required to file Annual Returns with the Companies Registration Office (CRO) — even if your business is not yet trading. Each company has an Annual Return Date (ARD); the first annual return is due six months after incorporation (without financial statements).
File a Director’s Income Tax Return (Form 11) Before October 31st
Each year, proprietary directors are required to file a self-assessed Director’s Income Tax Return (Form 11) by 31st October, starting from the first year following incorporation, even if the director has only PAYE income or the company has not traded.
Ready to Set Up Your Limited Company in Ireland?
Starting an Irish Limited Company doesn’t have to be complicated. Our experienced team will handle the paperwork, navigate regulations, and support you every step of the way.
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