COMPANIES ACT 1963 - SECT 352 Documents to be delivered to registrar by certain companies incorporated outside the State.

352.—(1) Companies incorporated outside the State, which, after the operative date, establish a place of business within the State, shall, within one month of the establishment of the place of business, deliver to the registrar of companies for registration—

( a ) a certified copy of the charter, statutes or memorandum and articles of the company, or other instrument constituting or defining the constitution of the company, and, if the instrument is not written in the English or Irish language, a certified translation thereof;

( b ) a list of the directors and secretary of the company containing the particulars mentioned in subsection (2);

( c ) the names and addresses of some one or more persons resident in the State authorised to accept on behalf of the company service of process and any notices required to be served on the company and also the address of the company's principal place of business in the State.

(2) Subject to subsection (3), the list referred to in paragraph (b) of subsection (1) shall contain the following particulars—

( a ) in relation to each director—

(i) in the case of an individual, his present Christian name and surname, and any former Christian name or surname, his usual residential address, his nationality (if not Irish) and his business occupation (if any), and particulars of any other directorships of bodies corporate incorporated in the State held by him; and

(ii) in the case of a body corporate, its corporate name and registered or principal office;

( b ) in relation to the secretary or, where there are joint secretaries, in relation to each of them—

(i) in the case of an individual, his present Christian name and surname, any former Christian name and surname and his usual residential address; and

(ii) in the case of a body corporate, its corporate name and registered or principal office.

Paragraphs (b), (c) and (d) of subsection (12) of section 195 shall apply for the purpose of the construction of references in this subsection to present and former Christian names and surnames as they apply for the purpose of the construction of such references in that section.

(3) Where all the partners in a firm are joint secretaries of the company, the name and principal office of the firm may be stated instead of the particulars mentioned in paragraph (b) of subsection (2).

(4) Companies to which this Part applies, other than those mentioned in subsection (1), shall, if on the operative date they have not delivered to the registrar the documents and particulars specified in subsection (1) of section 274 of the Companies (Consolidation) Act, 1908, deliver the documents and particulars mentioned in subsection (1) of this section within 2 months after the operative date.

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Ireland Key Points
  • Only 2 to 3 days to incorporate.
  • Directors can be of any EU nationality.
  • Only 1 shareholder required.
  • 100% overseas shareholders allowed.
  • Equal treatment for domestic and foreign shareholders.
  • No obligation requiring Irish participation in the management of your company.
  • Share Capital requirement is only €100.
  • Exemption for 3 years from Corporation Tax if your taxable profits are less than €320,000.
  • Low Corporation Tax of 12.5%.
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