The 2026 International Company Formation Guide
A practical overview of choosing jurisdictions, structuring your company and opening international bank accounts.
Browse professionally incorporated Irish companies available for immediate transfer. Whether you require a dormant company, a VAT registered company or an established corporate structure, Coutts Consultants can help you find the right solution.
Listings are sample data shown for illustration. Company numbers and live availability are confirmed with an adviser before reservation.
Selling alcohol in Ireland requires the appropriate intoxicating liquor licence. The route depends on the premises and activity and can involve court, Revenue and professional legal steps.
Food businesses in Ireland must notify or register with the appropriate competent authority before operating, and some activities or premises require formal approval rather than simple registration.
Irish employers recruiting non-EEA nationals need to confirm the worker's immigration permission or employment permit and ensure that the employment remains consistent with the conditions of that permission.
Irish employers need written terms and practical HR documentation that reflect statutory employment rights, working arrangements and the actual policies used within the business.
Cryptoasset businesses operating from Ireland need to assess the applicable EU MiCA framework, any transitional position and the Central Bank authorisation requirements for their specific cryptoasset services. This is a regulatory project rather than a simple company registration.
Irish firms acting as retail intermediaries in regulated financial products may require Central Bank authorisation. The required permissions and compliance framework depend on the products, advice or arranging activity and distribution model.
Investment services and activities carried on from Ireland can require Central Bank authorisation. The application must be built around the precise regulatory permissions, client types, governance, prudential category and operating model.
Issuing electronic money from Ireland can require authorisation as an Electronic Money Institution. The Central Bank expects a substantive, well-governed operation with credible safeguarding, capital, AML, technology and risk arrangements.
Businesses providing regulated payment services in Ireland may require authorisation as a Payment Institution. The Central Bank applies a structured, risk-based authorisation process and expects applicants to demonstrate that the proposed business can meet the regulatory requirements.
Irish property transactions require coordinated conveyancing, title due diligence, financing and tax input. Coutts manages the professional workstream while reserved legal work is carried out by an appropriately qualified Irish solicitor.
Overseas investors acquiring Irish property need to consider the ownership vehicle, Irish tax, financing, beneficial ownership and the practical requirements of Irish conveyancing and banking.
An Irish special-purpose company may be considered for property acquisition, development or investment. The correct structure depends on financing, ownership, tax, VAT, stamp duty, profit extraction and the intended holding period.
An Irish family investment company can be considered for long-term family investment and succession planning where a corporate structure is preferable. Share rights, control, funding and tax consequences require bespoke advice.
Irish probate and estate administration involve establishing authority to deal with the deceased's estate, identifying assets and liabilities, addressing tax information and distributing the estate under the will or intestacy rules.
Irish trusts within scope must maintain beneficial-ownership information and register it on the Central Register of Beneficial Ownership of Trusts. Revenue states that trusts are legally obliged to register within six months of creation unless outside scope.
Irish trusts can be used for legitimate succession, family wealth, charitable and asset-stewardship objectives, but their tax, legal and reporting consequences depend on the settlor, trustees, beneficiaries, assets and residence profile.
Ireland's Start-up Entrepreneur Programme is an immigration route for qualifying non-EEA founders proposing an innovative high-potential start-up. It is not a general small-business visa and requires the business concept and funding to meet the programme criteria.
Before sponsoring a non-EEA worker, an Irish employer should confirm that its corporate, Revenue, employment and recruitment arrangements can support the relevant permit application and ongoing employment.
The Intra-Company Transfer permit facilitates qualifying temporary transfers of senior management, key personnel and trainees from an overseas group company to a connected Irish entity.
The General Employment Permit is the principal work-permit route for many occupations that are eligible under Ireland's employment-permits system. Eligibility depends on the occupation, remuneration, employer, labour-market rules and applicant circumstances.
The Critical Skills Employment Permit supports recruitment into strategically important occupations where the role, remuneration and applicant meet the current eligibility rules. From March 2026 the standard remuneration threshold for relevant listed roles increased, and the occupations list was updated again in May 2026.
Businesses should establish clear ownership of software, brands, designs, content and inventions, particularly where founders, employees, contractors or group companies have contributed to the intellectual property.
Patent protection is specialist work requiring technical analysis and professionally drafted claims. Coutts coordinates the commercial and technical brief with an appropriately qualified patent attorney for Irish or wider filing strategy.
Registered Irish trade marks need timely renewal and accurate ownership records. Portfolio administration also supports assignments, licences, address changes and coordinated protection as a brand develops.
An Irish national trade mark can protect a brand in Ireland for specified goods and services. A sound application starts with clearance, ownership analysis and a carefully drafted specification before filing with the IPOI.
Irish businesses frequently need customer, supplier, consultancy, distribution, technology or service agreements tailored to their commercial model. Coutts coordinates the brief and regulated Irish legal drafting or review where required.
A governance review helps Irish directors confirm that board procedures, statutory records, delegated authority and CRO compliance are aligned with the company's constitution and directors' statutory duties.
Irish websites need privacy and cookie practices that comply with data-protection and ePrivacy requirements, while consumer-facing sites also need terms and pre-contract information appropriate to the products or services sold.
An Irish GDPR review maps how the business obtains, uses, shares, secures and retains personal data and tests whether its privacy information, processor arrangements and governance reflect those real processing activities.
Irish designated persons need a risk-based anti-money-laundering framework proportionate to their customers, services, delivery channels and geographic exposure. The framework should connect business risk assessment, customer due diligence and ongoing monitoring.
Irish retailers, service businesses and e-commerce operators may need card acquiring or online payment facilities. Provider selection depends on the sales model, processing volumes, products, geography and chargeback exposure.
Internationally trading Irish businesses may require EUR and foreign-currency collection and payment capability. The appropriate provider depends on payment corridors, volumes, sector, ownership and risk profile.
Irish companies owned or managed from overseas can face enhanced banking due diligence. This service focuses on presenting the Irish commercial rationale, management arrangements, ownership and expected payment flows coherently.
An Irish operating company normally needs banking that matches its ownership, activity and expected transaction profile. Coutts prepares the banking case and coordinates introductions to suitable banks or regulated payment providers, subject to provider acceptance.
Ireland's R&D corporation tax credit can support companies carrying out qualifying scientific or technological R&D. Claims require a defensible technical narrative, qualifying-cost analysis and contemporaneous evidence.
Foreign companies with an Irish tax presence may need Irish registrations for Corporation Tax, VAT, PAYE or RCT. Revenue provides a specific TR2 (FT) route for foreign companies where online registration is not available.
Principal contractors within RCT must notify relevant contracts and payments through ROS and apply the deduction rate returned by Revenue. Accurate administration is essential because the regime operates transaction by transaction.
Relevant Contracts Tax applies to principal contractors and subcontractors in construction, forestry and meat-processing activities. Businesses entering the regime need the correct Revenue registration and role classification.
Current bookkeeping and management accounts give directors a reliable view of performance while providing the accounting base for VAT, payroll, annual accounts and Corporation Tax compliance.
Irish companies must prepare financial statements under the Companies Act and the applicable accounting framework. Filing content and exemptions depend on company size, group status and other statutory conditions.
Irish payroll requires real-time reporting of pay and statutory deductions to Revenue. A compliant payroll process also needs accurate employee records, Revenue Payroll Notifications and year-end reconciliation.
Irish employers need the appropriate PAYE registration before operating payroll. Registration forms part of the wider Revenue setup for companies employing directors or staff in Ireland.
VAT-registered businesses need accurate VAT records and periodic electronic returns through ROS. Correct treatment can depend on the nature of supplies, customer location, reverse-charge rules, imports and intra-EU transactions.
Irish businesses may need VAT registration when their activities and turnover bring them within the Irish VAT rules, while voluntary registration can be available in appropriate cases. The analysis differs for established and non-established businesses.
Irish companies within the Corporation Tax regime need an annual CT1 supported by tax computations and the underlying financial statements. The return must reflect trading, non-trading and chargeable-gains items correctly.
A newly active Irish company must establish the appropriate tax registrations with Revenue. Corporation Tax registration is normally handled through ROS by the company's tax agent, or through the applicable TR2 route where required.
Irish companies can in qualifying circumstances re-register from one company type to another. The process can require a special resolution, replacement constitution and prescribed CRO forms.
A struck-off Irish company may in appropriate circumstances be restored through the available administrative or court process. The correct route depends on timing, compliance history and the reason restoration is required.
A company that has ceased business and meets the statutory conditions may seek voluntary strike-off. Tax, assets, liabilities, filings and creditor issues need to be dealt with before the application is made.
An Irish company can change its registered name subject to CRO name rules, the required corporate approval and filing. The change should also be reflected consistently across tax, banking, contracts and company records.
Changes to an Irish company's share capital or ownership require properly documented corporate approvals and updates to the company's registers, with CRO and beneficial-ownership consequences considered where applicable.
Irish companies and certain societies must identify their beneficial owners, maintain an internal register and file the required particulars with the Central Register of Beneficial Ownership. Ownership or control above the statutory thresholds is a central part of the analysis.
Irish companies must file an annual return with the CRO. For most companies the filing is accompanied by financial statements, subject to the company's circumstances and any available exemptions.
Irish companies must have a company secretary. The role supports statutory records, annual returns, board and shareholder administration and the company's continuing Companies Act obligations.
Every Irish company must maintain a registered office in the State to which CRO and other official correspondence can be delivered. This service provides an eligible address with managed statutory mail handling.
Non-residents can own Irish companies, but Irish company law includes practical director-residency and bonding considerations. This service coordinates formation around the ownership, management, tax, banking and substance position of overseas founders.
A foreign company establishing a branch in Ireland may need to register as an external company with the CRO. The branch is not a separate Irish subsidiary, so the overseas company remains the underlying legal entity.
An Irish limited partnership can provide a partnership structure with one or more general partners and limited partners. It is used selectively for investment and commercial arrangements where partnership treatment is preferable to a conventional company.
Irish unlimited companies are legitimate Companies Act vehicles in which member liability is not limited in the conventional way. They are specialist structures and should be used only where the legal, accounting and group-structuring consequences are fully understood.
An Irish PLC is the public-company form used where a business requires a structure capable of offering shares to the public or supporting a more substantial capital and governance model. It carries materially greater formation and ongoing requirements than an LTD.
A Company Limited by Guarantee has members rather than conventional shareholders and is widely used by associations, membership bodies, charities, sports organisations and not-for-profit enterprises that need separate legal personality.
A Designated Activity Company is an Irish limited company with stated objects in its constitution. It is used where the business needs its corporate capacity tied to defined activities, including certain regulated, financing and joint-venture structures.
Irish Private Company Limited by Shares Formation gives suitable clients a practical route to establish a genuine Ireland structure for a defined commercial, investment or private-client objective.
Begin operating without waiting for a new incorporation.
A prior Irish formation date from day one.
Access the EU single market from an English-speaking base.
An established company can strengthen perception.
Move quickly on time-sensitive opportunities.
A clear, managed transfer of ownership.
If you cannot find the Irish company you require, our advisers can source additional companies through our international supplier network.
Search our growing marketplace of professionally maintained Irish companies and reserve the one that best supports your business objectives.
A practical overview of choosing jurisdictions, structuring your company and opening international bank accounts.