- →
-
Contact Form
-
ShelfCompanies24 has been forming Irish companies for international founders since 1995. Our Dublin team handles every step of company formation in Ireland on a single fixed-price contract — from picking the right legal form through Companies Registration Office (CRO) registration, Revenue tax registration, RBO filing and your first Irish bank account. Most clients are trading inside 1–2 weeks via the CRO online formation route, or 24–72 hours via a ready-made off-the-shelf Ltd.
Single payment covers CRO filings, Revenue registration, RBO filing, registered office and our service fee.
Irish Ltd + virtual registered office + banking introduction + accountant referral under one roof.
Standard CRO online formation 5–7 working days. Dublin-based case manager.
Electronic signatures only — no notarisation, no in-person attendance.
We file CRO Form A1, draft constitution, register Revenue TRN, file RBO, and arrange Section 137 bond if required.
The Ltd is the workhorse of Irish commerce. Governed by the Companies Act 2014 (Part 2). Replaces the older pre-2014 “Limited” form for new incorporations.
Used where the company needs an objects clause (regulated activities, joint ventures with specific scope, certain charity vehicles, FinTech regulators sometimes prefer DAC structure).
For listed entities (Euronext Dublin, Euronext Growth) and capital-raising structures.
| Form | Min. capital | Formation time | Best for |
|---|---|---|---|
| Ltd | €1 | 5–7 working days | Default — SMEs, holdings, IP |
| DAC | €1 | 1–2 weeks | Regulated activities |
| PLC | €25,000 | 3–6 weeks | Listed groups |
| External Company branch | Parent-dependent | 2–4 weeks | Foreign multinational presence |
| Off-the-shelf Ltd | €100+ (paid) | 24–72 hours | Need immediate trading |
Confirm legal form, shareholder/director structure, business activity (with NACE codes), registered office, share-capital level, EEA-residency status of directors and Section 137 bond consideration if applicable.
The proposed name is checked against the CRO’s name register for distinguishability.
For most Ltd companies the model constitution under Companies Act 2014 works well; bespoke constitutions for multi-shareholder structures or specific exit mechanics.
The CRO Form A1 is filed online via the Companies Online Registration Environment (CORE) at core.cro.ie. Includes:
CRO processes A1 typically within 5–7 working days; expedited service available.
Within 30 days of CRO incorporation we register the company with Revenue for:
Revenue issues a Tax Reference Number (TRN) which is the company’s primary tax identifier.
Beneficial owners (any natural person holding > 25% of shares or voting rights, or exercising control) are filed in the Register of Beneficial Ownership at rbo.gov.ie within 5 months of incorporation.
Irish corporate banking has tightened post-2018; foreign-controlled Ltd companies face enhanced KYC. We match clients to the right bank: AIB and Bank of Ireland for traditional banking, Permanent TSB for SMEs, Revolut Bank UAB (passporting into Ireland) for digital-first operators, and certain UK challenger banks operating into Ireland under post-Brexit arrangements.
The Ltd must maintain registers of members, directors, secretaries, and beneficial owners. We provide bound or digital statutory registers.
| Scenario | Typical duration |
|---|---|
| Ltd via CRO online | 5–7 working days |
| DAC | 1–2 weeks |
| PLC | 3–6 weeks |
| External Company branch | 2–4 weeks |
| Off-the-shelf Ltd transfer | 24–72 hours |
Ltd via CRO online: 5–7 working days. Off-the-shelf transfer 24–72 hours.
€1. Most Ltd companies are formed with €100–€1,000 of paid-up share capital for credibility.
You don’t need to be — but at least one director must be EEA-resident, OR the company must hold a Section 137 bond (€25,000 insurance bond, ~€1,800 annual cost). We arrange either option.
Ireland set 12.5% as its trading-CIT rate in 2003 and has held it through OECD pressure, Brexit and Pillar Two negotiations. Combined with English-language jurisdiction, EU single-market access, and a deep treaty network, it has made Ireland the EU’s largest English-speaking corporate base for FDI — particularly for technology (Google, Meta, Apple, Microsoft) and pharmaceuticals (Pfizer, Johnson & Johnson). For SMEs and most shelf-company buyers, the 12.5% rate continues to apply.
12.5% on trading profits, 25% on passive income. VAT 23% standard. 0% dividend withholding to EU parents. Effective rate for a typical trading SME Ltd: 12.5%.
Subject to the EEA-resident director or Section 137 bond requirement, yes. Place-of-central-management-and-control matters for tax residence — discussed during onboarding.
The Register of Beneficial Ownership records every individual holding > 25% of an Irish company’s shares or voting rights, or who exercises control. Filing is mandatory within 5 months of incorporation; subsequent changes within 14 days. Penalties up to €500,000 plus daily fines for non-compliance.
Revenue tax registration (CT, VAT, PAYE), RBO filing, bank account opening, accountant engagement. Most clients are operational within 2–3 weeks.
Ready to register your Irish Ltd? Contact our Irish desk.
Ireland is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Ireland for your Ltd specifically? EU + 12.5% CIT, English-speaking is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Ireland specifically: 12.5% on trading income / 25% on passive; 15% Pillar Two QDTT for groups over EUR 750M (first filings June 2026); Section 137 bond required if no EEA director.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Ireland:
Yes. A name change is filed with the CRO via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.
Yes. As a Ireland-tax-resident Ltd, your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Ireland’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Ireland or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
A Ltd is a separate legal entity Irish-tax-resident with its own corporate tax filings and beneficial-owner record. A branch is an extension of a foreign parent — the foreign parent is the legal entity, the Ireland branch books local-source income but the parent’s overall tax liability cascades. Most foreign owners pick a Ltd for liability ring-fencing and clean tax accounting; branches are sometimes preferred where the parent has specific group-relief or treaty considerations that depend on common legal personality.
Engaging us for your Irish new Ltd formation covers the following deliverables under one fixed-fee proposal:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for Irish corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.
Different jurisdictions are stronger for different commercial activities. Ireland consistently performs well for international operators in:
None of these are exclusive — a Irish Ltd can engage in any lawful commercial activity — but choosing a jurisdiction where the activity has a deep operating ecosystem (talent pool, regulatory familiarity, banking and supplier networks) materially shortens the time from incorporation to first revenue. Tell us your activity profile and we will confirm whether Ireland is the right fit before we begin.
A Irish Ltd sits within the EU treaty framework — automatic access to the EU Parent-Subsidiary Directive (zero withholding on intra-EU dividends meeting the holding test), the Interest and Royalties Directive, and Ireland’s bilateral double-tax treaties with non-EU partners. The treaty network is shaped by the OECD Multilateral Instrument since 2017, which embedded a Principal Purpose Test (PPT) into existing treaties to deny benefits where a structure was set up primarily for tax advantage rather than genuine commercial purpose.
Common Irish Ltd patterns we see: EU-wide trading hub with VAT one-stop-shop, IP holding with treaty-protected royalty flows, regional headquarters serving CEE/Western EU subsidiaries, and licensing-and-distribution structures using EU passport rights. Each pattern has its own substance and transfer-pricing implications which your consultant will map before structuring.
The 2026 corporate-law and tax landscape in Ireland: 12.5% trading / 15% Pillar Two headline corporate tax. 12.5% on trading income / 25% on passive; 15% Pillar Two QDTT for groups over EUR 750M (first filings June 2026); Section 137 bond required if no EEA director.
Beyond the headline number, three regulatory currents shape every Irish structuring decision in 2026: OECD Pillar Two and the local Qualified Domestic Minimum Top-up Tax (QDMTT) for groups above EUR 750M consolidated revenue; the EU’s progressive AML/CTF tightening (AMLD6 and AMLR transitioning into the Anti-Money-Laundering Authority’s direct supervision); and the CRO’s ongoing migration toward digital-only filing and real-time beneficial-owner reconciliation. Smaller entities below the Pillar Two threshold continue under the regular Irish tax regime, but reporting obligations to the CRO apply to every entity regardless of size.
We track these regulatory currents continuously and flag anything material to active clients within working days of the change being announced. You do not need to monitor Ireland regulatory news yourself — that is part of what we provide for the annual retainer.
Three deadline buckets: CRO confirmation/return (typically annual, on the company’s accounting reference date), corporate tax return (filed via the Ireland tax authority following the financial year-end, usually 6-12 months after period close), and VAT/sales-tax returns (monthly or quarterly cadence depending on turnover, where applicable). Beneficial-owner-register updates are event-triggered (filing required when ownership changes) rather than calendar-based.
Penalty consequences vary by jurisdiction but typically follow a pattern: small late-filing fee for short delays, larger automatic penalty for sustained non-filing, and ultimately strike-off from the CRO for prolonged non-compliance. Strike-off voids the company and may require court application to restore. Our retainer service handles the full filing calendar so this never happens to a client on our books.
Three layers determine the after-tax dividend: Ireland corporate tax already paid at the Ltd level on profits (12.5% trading / 15% Pillar Two); Ireland withholding tax on outbound dividends, which is the variable that depends on where the recipient sits — zero under the EU Parent-Subsidiary Directive for qualifying EU/EEA corporate holders meeting the minimum holding test, reduced rates under bilateral treaties for non-EU recipients, default Irish statutory rate where no treaty applies; and recipient-country tax on the dividend in the parent’s hands (often subject to participation exemption at the recipient level). Your consultant maps this end-to-end in the initial scoping so the after-tax economics are clear before incorporation.