Includes steps involved in establishing a local office.
Last Published: 8/6/2019

The Companies Act 2014 came into effect on June 1, 2015.  The new Act affects all companies that were already on the register and was introduced to modernize and simplify company law, reduce administrative burden and ensure good corporate governance.  All private companies limited by shares are required to change to the new company law and convert into one of two company types:  Private Limited Company (LTD) which must have at least one director but must have a separate secretary or Designated Activity Company (DAC) which must have a least two directors.   The Act has created new company types to replace all types of company.  Company names must include a suffix at the end of its name:

PLC – Public Limited Company
PUC – Public Unlimited Company
PULC – Public Unlimited Company with no share capital
ULC – Private Unlimited Company
CLG – Company Limited by Guarantee (public guarantee companies)

U.S. companies may conduct business in Ireland through a branch or a place of business.  A branch is a considered a division of a foreign company trading in Ireland that has the appearance of permanency, a separate management structure, and the ability to negotiate contracts with third parties, as well as reasonable financial independence.  Branches must file company financial statements with the Registrar of Companies. 
U.S. firms interested in establishing an office in Ireland should review the following:

  • For a comprehensive practical overview and advice on evaluating and/or establishing business operations in Ireland, refer to Enterprise Ireland’s website.

For information on how to set up a business in Ireland from registration and legal advice to guidance on taxation and employment issues refer to the Irish Government’s Local Enterprise Office, who administer the Supporting SMEs Online Tool, designed to support startups and SMEs.

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.