Deregistration of a limited company from the Irish Companies Register

An Irish limited company can be struck off the Companies Register by means of a voluntary application for strike-off. The process involves the following steps:

• Resolution by the directors: The directors must pass a formal resolution to wind up the company.
• Submission to the Companies Registration Office (CRO): Submission of Form H15 (Application for Voluntary Strike-Off) together with the required documents.

What is a ‘Letter of No Objection’ from the Irish tax authorities?

The ‘Letter of No Objection’ is a certificate of clearance issued by the Irish tax authority (Revenue Commissioners). It confirms that:

• There are no outstanding tax liabilities.
• The tax authority has no objections to the company’s strike-off.

Important notes:

• The application for the ‘Letter of No Objection’ must be made in writing.
• Applications by telephone or email are not accepted.
• This certificate is essential for the winding-up process.

Why must a notice be published in an Irish daily newspaper?

To inform the public and potential creditors of the intended winding-up, a notice must be published in a nationwide Irish daily newspaper, for example:

• Irish Independent
• The Irish Times

Details of the publication:

• Content of the notice:
• Name and registration number of the company.
• Statement of intent to wind up the company.
• Invitation to creditors to raise any objections within a specified period.
• Cost: Approx. €120 (may vary depending on the newspaper).
• Deadline: The notice must be published within 30 days prior to submitting the application to the CRO.

What happens after the application for striking off is submitted to the CRO?

The Companies Registration Office carries out the following steps:

• Publication in the CRO Gazette: The intended striking off is published in the CRO’s official gazette.
• 90-day objection period: From the date of publication, there is a 90-day objection period during which creditors or other interested parties may raise objections.
• Final striking off: If no objections are raised, the company will be struck off the register once the objection period has expired.

Note: During the objection period, the company remains obliged to comply with all legal requirements.

How do I obtain proof that the company has been struck off?

1. Following striking off, you can request a current Company Printout from the CRO, which:
• Confirms the company’s status as ‘Struck Off’.
• States the exact date of striking off.

Certification and Apostille:

• For official purposes abroad, the extract can be certified and provided with an Apostille.
1. Important information regarding the striking off of an Irish limited company:
• Fulfilment of all obligations: Before applying for striking off, all statutory obligations must be fulfilled, including the submission of all due Annual Returns and tax returns.
• Assets and liabilities: The company must no longer have any assets or liabilities.
• Cessation of business activities: The company should have ceased its business activities.
• Comparison with German GmbHs: By way of comparison, the waiting period for German GmbHs is a full year (waiting year), whilst in Ireland it is 90 days.