Voluntary Strike Off

If a company has ceased to trade or has never traded an alternative to placing the company into liquidation is applying for voluntary strike off. A company may apply to the CRO to be voluntarily struck-off the CRO Register if all of the following conditions are satisfied:

• the Registrar of Companies has cause to believe that the company has never carried on business or has ceased to carry on business;
• no more than three months before the date of application, the company passed a resolution:
  • resolving to apply to the Registrar of Companies to be struck-off the CRO Register on the ground that it has never carried on business or has ceased to carry on business; and
  • resolving that pending the determination of the application to be struck-off, the company will not carry on any business or incur any liabilities.
• the company has delivered all outstanding annual returns to the CRO;
• each of the directors certifies that:
• • the amount of any assets of the company does not exceed €150;
  • the amount of any liabilities of the company (including contingent and prospective liabilities) does not exceed €150; and
  • the company is not party to any ongoing litigation.
• the company delivers to the CRO a letter of no objection from the Revenue Commissioners dated not more than three months before the date of application for strike-off; and
• the company has placed an advertisement of its intention to apply to be struck-off the CRO Register no more than 30 days before the date of application in at least one daily newspaper in circulation in the state.