Branch Registration

Persons Resident in the State Responsible for Ensuring Compliance

When registering a branch a list of persons resident in the State responsible for ensuring compliance with these Regulations – Section 1302 (2)(g)(ii) Companies Act 2014

Person authorised to secure compliance with its obligations is also to be regarded as an officer

any document required to be served on an external company referred to in section 1302 or 1304 shall be sufficiently served if addressed to any person particulars of whom have been delivered to the Registrar and left at or sent by post to the address which has been so delivered.

Registration of an EEA Country Branch

A Form F12 must be completed for the registration of all branches of an EEA registered company.

Registration of a Non- EEA Country Branch

A Form F13 must be completed for the registration of all branches of a non-EEA registered company.

Annual Accounts – Branch EEA

An EEA company must submit Form F7 and accompanying accounting documents every year. Those accounting documents should be so delivered to the Registrar not later than 30 days after the last date for publication in the EEA State.

Annual Accounts – Branch non-EEA

A non- EEA company must submit Form F7 and accompanying accounting documents every year.

Where the non-EEA company is in  a state where returns are required to be presented, Those accounting documents should be so delivered to the Registrar as they are required, if such be the case, to be made public, in accordance with the laws of the state in which it is incorporated.

Where the non-EEA company is in a state where returns are not required to be presented If there is no requirement, under the laws of the state in which it is incorporated, that accounting documents be caused to be prepared by it, the non-EEA company shall, for each year cause to be prepared those accounts and that annual report to be audited in accordance with Directive 2006/43/EC. and should be delivered to the Registrar not later than 30 days after the date on which their preparation is completed.

• A copy of the accounting documents or accounts and other documents shall be delivered to the Registrar not later than 30 days after—
• in the case of those accounting documents, the last date on which, in accordance with the laws of the state in which it is incorporated, the non-EEA company was required to make public such accounting documents; or
• in the case of the accounts and other documents where the returns are not required to be presented, the last date on which, in accordance with those laws, the non-EEA company would have been required to make those accounts and other documents public were they accounting documents;

How Can CLS Help

We would be happy to help register a branch and if you have any queries, please feel free to contact one of the team on 059 9186776 or info@clscs.ie

Please Note:

Our CLS Insights aims to bring you practical information and news on Company Law and Company Secretarial. We cover the topics that matter to your business and give practical tips and also the benefit our experiences. Please remember this article is a guide and legal advice should always be obtained. If you have any queries please contact one of the team and we would be happy to help.