Ireland · Branches, existing bodies, public offers and investment companies
External companies: EEA and non-EEA branch registration, accounting documents and disclosure
the Companies Act 2014 · sections 1301 to 1307, 1309 and 1311
Where the problem is
The 30-day period runs from establishing the branch, and establishing a branch is a question of fact rather than of registration. An EEA company that establishes a branch in the State must, within 30 days after the date of doing so, deliver to the Registrar the particulars section 1302(1) requires, must notify the Registrar of the matters section 1302(2) names, and must also deliver, in the prescribed manner, the documents section 1302(3) lists. A non-EEA company must deliver, within 30 days, the further documents section 1304(3) requires.
Accounting documents are filed on a separate cycle. A copy of the accounting documents or accounts and other documents referred to in section 1305(2) or (4) must be delivered as section 1305(5) requires, and in the case of a non-EEA company to which section 1305(3) applies, a copy of the accounts and the directors' annual report referred to in that subsection must be delivered as section 1305(6) requires.
What the Companies Act 2014 requires
Sections 1301 to 1303 govern EEA branch registration, the particulars and the documents to be delivered. Sections 1304 to 1306 govern the equivalent duties for a non-EEA company, together with the return of capital the sections require. Section 1301(4) applies Part 7 to charges on property in the State of a relevant external company, and section 1301(6) applies Parts 13 and 14 to it, so an external company is not outside the charge registration and enforcement regimes.
Sections 1307, 1309 and 1311 govern disclosure on business documents, translation and the securing of compliance. For so long as a branch of an EEA company stands established in the State, every letter and order form issuing from or in respect of the branch must carry the particulars section 1307(1) requires.
The tool that solves it
Files 167, 168 and 169 of the IE-COMPANY package cover this situation. File 167 works through EEA branch registration and the accounting documents. File 168 works through non-EEA branch filings and the return of capital. File 169 works through disclosure on business documents, translation and the compliance provisions, asking for a sample of the actual stationery used rather than a description of it.
This situation is covered by these files from the pack IE-COMPANY
- File 167 · External companies: EEA branch registration and accounting documents
- File 168 · External companies: non-EEA branch filings and return of capital
- File 169 · External companies: disclosure on business documents, translation and securing compliance
Files for this situation
Free · this situation only
The working files named above cover this situation. You take them from your free ComplianceSME account when this situation arises, and you come back to the site for the next situation.
You take the starter pack first: PRINT_ME_FIRST.pdf, the training file T_TRAIN, the four volumes of the reference file T_HELP, and File 1, which builds the ENTITY_PASSPORT.md that the other files require. The situations open in your account once you have taken the starter pack.
Take the files for this situationThe free system
Free · with a free account
The ComplianceSME system for the Companies Act 2014 is free. It needs a free ComplianceSME account and runs inside your own Claude account. It holds 215 working files, the training file, the reference file in four volumes, the regulation analysis, the final review with the gap analysis, and the report assembly. You take the starter pack first, and after that the files for one situation at a time, as each situation arises.
The starter pack holds PRINT_ME_FIRST.pdf, the training file T_TRAIN, the four volumes of the reference file T_HELP, and File 1, which builds the ENTITY_PASSPORT.md that every other working file requires. Print PRINT_ME_FIRST.pdf and read it before any other file.
The system runs in your own Claude account. Upload the files, type START, and the system asks you one question at a time until it has built your documentation, citing the section at every point.
Take the starter packComplianceSME tracks the Companies Act 2014 and issues update files through the membership, so that you are never working from a superseded version. Membership