External companies | KPMG | IE

External companies

External companies

Registration under the Companies Act 2014


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Salvador Nash

Director Legal Services and Head of Company Secretarial Services

KPMG in Ireland


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External companies

The officers of the External Company will have to decide whether or not its activities in the Republic of Ireland come within the definition of a ‘branch’. Does it have an appearance of permanency, a local management system and can it negotiate business with third parties? Should any of the foregoing apply then it is likely that the External Company is a branch and consequently has a requirement to register and file accounting documents with the CRO.

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