Company Formation Ireland for Non-Residents

The most common form of business organisation operating in Ireland is a limited company.

If you are a Foreign National of the European Economic Area (EEA) or from Switzerland you do not need permission to operate a company in Ireland.

You can incorporate a company in Ireland, however, if you are a non-EEA national and wish to actively trade in Ireland business permission must be obtained from the Minister for Justice and Equality.

Private Limited Company for non Irish Resident

For a foreign individual we can set up a company under an Irish Limited Company which, is fully compliant with the Irish Companies Acts but, you may need the following additional services:

  • Provision of a S43 Irish Insurance policy bond if you are a non-EEA (European Economic Area) resident limited company director, which we can organise.
  • Provision of registered office address for a limited company which, we can provide.

Corporation Tax

Non-resident companies carrying on business in Ireland are liable to corporation tax on their Irish-sourced income only.

Under the Finance Act, 1999, all Irish-incorporated companies became resident companies, there are exceptions to this rule to accommodate the situation of multinational companies established in Ireland, the main exceptions are:

  • Irish-incorporated companies which are resident in a treaty country and which, is not resident in Ireland will continue to be regarded as non-resident in Ireland. Ireland has Double Tax Treaties with 44 countries.
  • An Irish-incorporated company which is under the ultimate control of a person resident in an EU member state or in a country with which Ireland has a double tax agreement and which carries on a trade in Ireland will continue to be able to be non-resident.

Non-resident companies must declare their country of residence, the name and address of any qualifying trading company in Ireland.