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.

How Can CLS Help

We can arrange for the necessary board minutes, resolutions of the members, application to the Revenue and place the ad in the national newspaper to ensure the application is made correctly. If have any queries on the process and require our assistance contact one of the team on 059 9186776 or send us an email.

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.

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