# Ie company formation
> Source: https://legalcode.md/skills/legalcode-ie-company-formation | [HTML version](https://legalcode.md/skills/legalcode-ie-company-formation)

Guides Irish company formation under the Companies Act 2014 — entity type selection (LTD, DAC, PLC, CLG, UC), CRO registration and Form A1 preparation…

Guides Irish company formation under the Companies Act 2014 — entity type selection (LTD, DAC, PLC, CLG, UC), CRO registration and Form A1 preparation, constitution drafting, director and company secretary requirements (including EEA residency and Section 137 bond), annual return obligations, audit exemption qualification, and Section 110 SPV structures under the Taxes Consolidation Act 1997. Use when forming a new Irish company, advising on entity type choice, setting up a Section 110 SPV, checking post-incorporation compliance obligations, reviewing CRO filing requirements, or auditing annual return status and audit exemption eligibility. Covers all Companies Registration Office procedures, Revenue tax registration, and ongoing statutory compliance for Irish companies.

This skill guides formation of Irish-registered companies under the **Companies Act 2014** and associated legislation. It supports entity type selection, CRO registration, constitution drafting, director and secretary appointment, post-incorporation compliance, and specialist structures such as Section 110 SPVs. **Covers:** - Entity type selection: LTD, DAC, PLC, CLG, UC - CRO registration workflow: Form A1, name reservation, CORE platform - Constitution drafting: mandatory vs. optional provisions, statutory defaults - Director requirements: minimum numbers, EEA residency, Section 137 bond - Company secretary requirements and obligations - Annual return (Form B1) filing, deadlines, and penalties - Audit exemption eligibility criteria and loss conditions - Section 110 SPV formation and qualifying conditions - Share capital structuring and registered office requirements - Post-incorporation compliance: statutory registers, company seal, AGM - Revenue tax registration: corporation tax, VAT, PAYE - Business name registration under the Registration of Business Names Act 1963 - Ongoing corporate maintenance and officer change notifications **Does not:** - Provide legal advice or replace qualified Irish solicitors - Cover financial services regulatory authorisation (CBI authorisation is a separate process) - Cover partnership formation, sole trader registration, or co-operative structures - Address employment law or GDPR compliance in depth (separate skills cover these) - Constitute ...

## Jurisdictions

Ireland



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