SUBSIDIARY COMPANY REGISTRATION
Register subsidiary company in Ireland.
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In this guide, we explain how to register a new subsidiary company in Ireland; the CRO process, documents, costs, and what you need to do after incorporation.
Want to set up a subsidiary company in Ireland?
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Click to DownloadRegistering an Irish subsidiary company involves the following steps.
- Complete the data collection form
- Collect the parent company's details
- Reserve your new company name
- Choose the company director's & secretary
- Decide the shareholding pattern
- Choose a registered office address
- Complete identity verification of all parties (for non-residents)
- Purchase a Section 137 bond (for non-EEA country residents)
- Prepare the company constitution
- Submit your application to the CRO
- Receive your certificate of incorporation
- Register Beneficial Ownership with the RBO
- Register for PPS numbers (for non-EEA country residents)
- Open a business bank account
- Register for CT, VAT, PAYE, etc. (as required)
Download the application form below to start registration.
If you would like to understand more, read through.
What is a subsidiary company?
A company registered in Ireland that is owned by another parent company is called a subsidiary company.
The subsidiary is legally separate and it:
- Has its own legal identity
- Can make business decisions
- Can enter into contracts
- Operates under Irish company law
Step 1: Complete the data collection form
The first step is to collect the information required to prepare the Irish company incorporation application.
Download the data collection form now.
Providing complete and accurate information at this stage can make the incorporation process smoother and reduce delays.
Step 2: Collect the parent company's details
Because the Irish company will be owned or controlled by an overseas company, you will need to gather relevant information about the parent company.
In addition to the documents required to set up a limited company, the parent company must provide documents, such as:
- Certificate of incorporation
- Memorandum & Articles of Association
- Trade license (current and valid)
- Shareholder register showing full ownership
These documents are needed to verify the parent company’s ownership structure.
Step 3: Reserve your new company name
Once the required information has been received, the proposed company name can be checked against existing company names and other relevant databases.
The name can then be submitted to the Companies Registration Office (CRO) for reservation.
- The CRO name reservation fee is €25.
If the name is successfully reserved and the company is incorporated within the applicable period, the €25 fee can be credited against the company incorporation fee.
Your proposed company name should be sufficiently distinguishable from existing registered names.
Step 4: Choose the company directors and secretary
An Irish subsidiary needs at least one director and one company secretary.
However, where the company has only one director, the secretary must be a different person.
Step 5: Decide the shareholding pattern
The next step is to decide who will own the Irish subsidiary.
In many international group structures, the overseas parent company owns 100% of the Irish subsidiary.
You will need to determine:
- Percentage of shares owned by the parent company
- Percentage of shares owned by other shareholders (if any)
- Acting representative of the parent company
Step 6: Choose a registered office address
Every Irish company must have a registered office in Ireland.
This is the official address where formal correspondence and legal notices can be served.
The registered office does not necessarily have to be the location where the company's employees work.
For international businesses that have not yet established an Irish office, a professional registered office service may be an option, subject to the applicable requirements.
If the company does not have an Irish office address, a virtual office/registered office service may also be required.
- Virtual office address: €500 + VAT per year.
It is important to ensure that official correspondence received at the registered office is monitored and dealt with promptly.
Step 7: Complete identity verification of all non-residents (if any)
The next step is to verify the identity of every non-resident involved.
Every non-resident will be provided with an identity verification form to be signed or certified by a Notary Public in the applicant's country of residence.
Step 8: Purchase a Section 137 bond (for non-EEA residents)
If the proposed company does not have a director who is resident in the EEA, a Section 137 bond may be required.
This is commonly relevant to subsidiaries established by companies whose directors are based outside the EEA.
The bond provides a financial guarantee in connection with certain obligations under Irish company law.
It is important to understand that a Section 137 bond is not simply an optional insurance product. Its relevance depends on the company's director residency circumstances and the applicable legal requirements.
What is Section 137 bond?
A legal insurance bond required when a company does not have an EEA-resident director. It provides financial protection to the Irish authorities in the event of certain breaches of company law.
Detailed Cost & PricingStep 9: Prepare the company constitution
Once the company structure and details have been confirmed, the company's constitution can be prepared.
The constitution sets out important information relating to the company's structure and governance.
All relevant parties will need to review and sign the documents before the application is submitted to the CRO.
Step 10: Submit the application to the CRO
The incorporation application is submitted to the Companies Registration Office (CRO).
The CRO then processes the application.
How long does company registration take?
A typical timeframe quoted for the service is approximately 10–12 working days, provided all required information and documentation have been supplied, and there are no issues with the application.
Step 11: Receive your certificate of incorporation
Once the CRO approves the application, the company becomes incorporated, and you will receive the Certificate of Incorporation.
This confirms that the company has been legally registered.
However, incorporation is not the end of the process.
A newly incorporated company still have important obligations to beneficial ownership, taxation, banking, accounting and annual compliance.
Step 12: Register the company's beneficial ownership
After incorporation, the company must register under the Register of Beneficial Ownership (RBO) requirements.
The RBO records information about the individuals who ultimately own or control the company.
Beneficial ownership information must also be kept up to date when relevant changes occur.
Step 13: Register for PPS numbers (for non-EEA residents)
For certain individuals who do not have an Irish Personal Public Service Number (PPSN), additional identification procedures may apply when completing corporate filings.
A PPSN can be relevant to company directors and beneficial owners for certain filings.
Where an individual does not have a PPSN, the appropriate alternative identification/verification process should be followed.
It is important not to assume that every non-EEA resident automatically needs to obtain a PPSN simply because they are connected with an Irish company. The requirement depends on the specific filing and circumstances.
The company formation adviser can help identify which individuals need to complete which verification or identification requirements.
Beneficial ownership information must also be kept up to date when relevant changes occur.
Step 14: Open a business bank account
After incorporation, the company can begin the process of opening a business bank account.
For non-resident company owners, opening a bank account can require additional documentation or verification.
PPS Number Considerations
Depending on the circumstances and the services required, a director may also need to obtain an Irish PPS Number (PPSN).
If a director needs to travel to Ireland for the relevant registration or identification process, this should be planned in advance.
- Director’s PPS registration: €150 per person (if needed)
Step 15: Register the company for tax
Once the company has been incorporated, the next step is to determine which tax registrations are required.
These may include:
- Corporation Tax (CT)
- Value Added Tax (VAT)
- PAYE/Employer registration
Not every company needs to register for every tax.
For companies with no Irish-resident directors, Revenue specifically notes that they are not eligible for certain online eRegistration routes and may need the appropriate paper applications.
The appropriate tax registrations will depend on what the company does, where it operates and whether it has employees, taxable supplies or other relevant activities.
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