Foreign entities deciding to establish branch offices in Ireland must do so according to the EU Regulations on Branch Disclosures of 1993, which establishes the registration of branch offices in the country. It is best to request the services of our company formation representatives in Ireland, who can assist investors with all the procedures involved in this case.
| Quick Facts | |
|---|---|
| Applicable legislation (home country/foreign country) | Foreign country |
Best Used For | Financial and insurance/reinsurance operations |
Minimum share capital (YES/NO) | NO |
| Time frame for the incorporation (approx.) | Approx. 14 working days |
| Documents to be filed by parent company | Parent company’s statutory documents and Incorporation Certificate, application form for branch registration, proof of Irish legal address for the branch, identification papers of a local director |
| Management (Local/Foreign) | Local, at least one resident director |
| Legal representative required (YES/NO) | Yes |
| Local bank account (YES/NO) | Yes |
| Independence from the parent company | Dependent on the parent company |
| Liability of the parent company |
Parent company is fully liable for the branch office's operations |
| Corporate tax rate | 12. 5% |
| Annual accounts filing requirements | Balance sheet, Profit and Loss account, director's report, statutory auditor's report |
| Possibility of hiring local staff (YES/NO) | YES |
| Travel requirements for incorporating branch/subsidiary (YES/NO) | NO |
| Double tax treaty access (YES/NO) | YES, to approx. 70 double tax agreements |
| Requirement to obtain tax ID number (YES/NO) | Yes, the branch office must obtain a tax number in Ireland |
VAT registration requirements | Yes, a VAT number must be obtained upon opening an Irish branch |
EORI registration requirement | An EORI number must be obtained by the parent company on behalf of the branch office |
| Applicable restrictions (if any) | There are no restrictions applicable to branch offices |
| Trading name requirements (if any) | Yes, the branch must bear the same name as the parent company |
| Special licenses required (YES/NO) | Depending on the industry, the branch may be subject to special licensing requirements |
| Irish legal address required (YES/NO) | Yes, a branch must have a registered address in Ireland |
| Activities permitted | The branch office is allowed to engage in the same activities as the parent company |
| Social security registration required (YES/NO) | Yes, when hiring staff, the Irish branch must register as an employer |
| Employee transfer possibility (YES/NO) | Yes, it is possible to transfer employees from the headquarters to an Irish branch |
| Advantages of an Irish branch office | – Quick registration; – simplified documentation; – access to tax benefits and double tax treaties. |
| Statutory register and financial statements requirements (YES/NO) | No, the branch office must not maintain statutory registers or financial statements itself |
| Accounting services for Irish branches (YES/NO) | Yes, we offer accounting services for branches in Ireland |
| Support in setting up a branch in Ireland (YES/NO) | We offer assistance in opening a branch office in Ireland |
| Other incorporation services available (YES/NO) | Yes, we also offer support in setting up a company in Ireland, other than a branch. |
Table of Contents
What is a branch office under the Irish legislation?
According to the law, an Irish branch office is not a separate entity from its parent company. This means that even if it incurs debts or other types of obligations, they will be resolved or, better said, fall onto the parent company.
This business form is usually recommended for enterprises that want to hold full control over the activities of the place of business in Ireland.
What are the main features of Irish branches?
Here are the characteristics of Irish branches are:
- they need to comply with fewer incorporation requirements, compared to the subsidiary of limited liability company;
- they imply minimal operational specifications, as they are entirely supervised by the parent company;
- they have less stringent management and control standards;
- the overseas business is responsible for the actions of its branch or branches.
What are the steps to open a branch office in Ireland?
The establishment of a branch office in Ireland in 2026 will require the same steps as for a domestic business:
- registering the entity with the Companies Register;
- obtaining a tax identification number;
- applying for the business permits necessary for operations.
A bank account must also be opened for the branch in Ireland.
Here is also an infographic on this subject:
What are the required documents for setting up a branch in Ireland in 2026?
Foreign companies need to provide:
- a F12 registration form for companies in the European Union (EU), or a F13 registration form for companies in non-EU countries;
- a notarized copy of the parent company’s certificate of incorporation and a notarized copy of the articles of association of the parent company;
- a notarized copy of the parent company’s charter and copies of the accounting documents according to Regulation 4(2) (i) or 7 (2) (j);
- besides these, it is necessary to appoint a legal representative for the branch office to be registered in Ireland;
- it is also necessary to appoint an Irish resident who satisfies the EU Branches Disclosures law demands.
IMPORTANT! The documents issued by foreign companies and obtained in their country of residence must first be translated into English, then authenticated, and only after being submitted to the Companies Registration Office.
Are there any aspects foreign companies must be aware of before setting up a branch in Ireland?
Yes, an important thing to know is that they need to register the branch within a maximum of 30 days from starting their activities. The deadline refers to the requirement of creating a physical location.
Is it necessary to consider a minimum share capital when setting up a branch office in Ireland?
No, there are no minimum capital requirements to be paid by the parent company.
Is it mandatory for the branch to use the same name as the parent company?
From a legal stance, the Irish branch should use the same name as the parent company. However, it is also possible to register it under a different name if the desired name is taken or there are reasons to consider trademark infringement.
Our experts in Ireland company formation matters invite you to watch the video below, which shows how to set up a branch office in Ireland:
Is it necessary for a branch office to obtain any business permits in Ireland?
It depends on the activities of the parent company, which means there are cases where specific licenses must be obtained, while in others they are not necessary.
How long does it take to register a branch office in Ireland?
The registration procedure is completed within 5 to 10 working days.
What are the tax requirements for Irish branches?
The corporate tax in Ireland is applicable to branch offices only to the extent of their activities conducted in this country. The corporation tax is imposed on the branch for all its direct or indirect income, as well as from property income.
An Irish branch is required to register for social security and withhold taxes from its employees in Ireland. At the same time, the branch office is liable for value added tax (VAT) and must complete all the formalities for VAT registration in Ireland, and the rate at which the business will be imposed will vary depending on the nature of its business activities.
What are the compliance requirements applicable to branches in Ireland?
Following the Irish branch registration, the following conditions must be met:
- every year, the parent company must file a copy of its annual accounts, together with any consolidated accounts of the group if it has one or more branches;
- the company must also submit annual reports from the directors;
- the auditors’ report on the company’s financial statements must also be filed in Ireland.
Here are the filing dates that must be respected in Ireland:
- the first annual return must be filed within 6 months of incorporation;
- then, annual returns must be filed every year and must contain financial statements that are to be submitted with the Companies Register within 56 days;
- companies can change their annual return dates after the 2nd year of activity, but for no more than once in 5 years.
Do I need to travel to Ireland to register the branch office?
No, the procedure can also be completed remotely with the help of our local specialists.
What are the costs I should know about if I want to register an Irish branch office?
The Companies Register charges a 50 euros fee for the electronic incorporation of a branch in Ireland. However, you should also consider the fees for the translation and notarization of the foreign papers, as well as other additional services that you may need. For example, if you need a registered office, you can acquire it with us for 240 euros per month.
Businessmen who need legal assistance or legal representation in the country, either for obtaining the proper licenses for their branch offices should know that LawyersIreland.eu has an experienced team of attorneys ready to provide them with personalized legal services. For more details, you may contact our partner law firm in Ireland, which can offer legal assistance to both natural persons and legal entities.
If you want to set up a branch office in 2026, you can contact our specialists in Ireland company formation matters.