Setting Up a Liaison Office in Ireland

Opening a liaison office in Ireland is fairly simple and implies meeting fewer requirements compared to other legal forms. Below, our Irish company formation officers invite you to discover what setting up a representative office implies and how we can help you in the procedure.

Quick Facts
Applicable legislation	Irish Company Law
Status	The representative office does not have legal status, as it is an extension of a foreign enterprise in Ireland.
Uses of a liaison office	Non-commercial activities (marketing, promotion, market testing, etc.)
Restrictions of a representative office (if any)	Yes, it cannot undertake any commercial or sale-related operation.
Minimum share capital (YES/NO)	No
Local representative required (YES/NO)	Yes, an Irish liaison office must have a local representative.
Documents to be filed by parent company	– business name; – local address; – parent company’s Certificate of Registration (copy); – information about the directors.
Local address requirement (YES/NO)	Yes, an Irish address must be supplied.
Authority to be enrolled with	Irish Companies Registration Office
Liability of the parent company	The parent company is liable for the Irish representative office’s operations.
Taxation of a liaison office in Ireland	There is no general exemption: no Irish corporation tax arises only while activities remain preparatory or auxiliary (no permanent establishment).
Possibility of hiring local staff (YES/NO)	Yes
Travel requirements for setting up a representative office (YES/NO)	No, there is no need to come to Ireland to set up a liaison office.
Advantages of a liaison office	– simple and fast to set up; – low administration costs; – it can be used as a marketing tool and to test the local market before entering it.
Support in opening a representative office	YES, we can help you set up an Irish company, including a liaison office.

What companies can set up representative offices in Ireland?

Foreign companies are the only entities for which the liaison office is an option.

What are the main characteristics of an Irish representative office?

The following:

it is not a self-established entity, so it has no legal status;
it depends entirely on the parent company, which is responsible for the decisions and financial obligations of the Irish representative office;
it cannot engage in any sort of commercial operation.

What are the steps for setting up an Irish representative office?

The procedure to open a liaison office is not different from that of a branch office. The steps to complete are the same, and so are some of the requirements. In this sense:

the foreign company must secure a legal address in Ireland;
the parent company must also appoint a local agent;
the overseas business must prepare a few documents;
together with the proof of the address and details of the local agent, all other information must be filed with the Companies Register.

We also have an infographic on the representative office:

What are the documents required to establish a liaison office in Ireland?

The following documents are required when registering a representative office in Ireland:

a notarized and apostilled copy of the parent company’s memorandum and articles of association,
a list of the company’s directors,
the registered address of the liaison office,
the business name of the liaison office.

Are there any obligations for the foreign company opening a representative office in Ireland?

The parent company must prove it is legally registered in its home country and must obtain an Irish address. Also, the foreign company must appoint an Irish resident to represent the company and act as a contact point between the representative office and the authorities. The company representative must be appointed by power of attorney.

NOTE: The virtual office is a good option to have a legal address in Ireland – this is a service we can supply to our clients for the starting price of EUR 240.

Where do I register a liaison office in Ireland?

The liaison office will be registered with the Companies Registration Office (CRO), just like any other type of Irish company.

Our local specialists can assist with the preparation and submission of the necessary paperwork with the CRO.

Is registration with the Irish tax authorities required when opening a liaison office?

Yes, registration with the Revenue Commissioners is necessary, but this step will be completed if the foreign company hires employees.

What are the requirements to hire employees in a representative office in Ireland?

There are no special conditions to abide by, as the foreign company can hire local staff or transfer employees from its headquarters. The latter procedure implies respecting work visa regulations in the case of non-EU transferees.

What activities can a foreign company undertake through an Irish liaison office?

The following:

it may be used to promote various activities, including exports and imports to or from Ireland;
another activity that can be carried out by a liaison office is encouraging technical or financial partnerships between Irish companies and a foreign entity;
it may also serve as a communication link between the main company and the Irish subsidiaries.

Other functions of such an office can include advertising, providing information, market research, etc. From this point of view, the Irish representative office is one of the best ways to test the market without risking financial losses.

Here is our video on this topic:

How long does it take to open a representative office in Ireland?

The procedure can take about a month to complete, just like in the case of a branch office.

What are the conditions to operate in Ireland after closing a liaison office?

You can register an Irish company or expand your operations through a branch office.

For complete company formation and accounting services please contact our Irish specialists.

Bernhard Correa, Financial Consultant LSC & PARTNERS · 2 October 2026Bernhard Correa is a corporate and operational manager with LSC & Partners.