Changes To The Irish Branches Regime From 1 June 2015

Prior to the enactment on 1 June 2015 of the Companies Act 2014 (the "2014 Act") any company incorporated outside Ireland and carrying on business in Ireland may either register a place of business in Ireland or register as a branch.

The 2014 Act abolishes the concept of a "place of business".

Places of business that do not satisfy the branch criteria under the EU Branch Regulations need not be registered so will simply have no official status in Ireland; those that do satisfy those criteria must register with the Companies Registration Office ("CRO").

If a non-Irish incorporated company is currently registered as a place of business in Ireland it will not automatically become a branch if it meets the branch criteria - a fresh application must be made.