Types of Irish company

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This overview is a guide to the content within the types of Irish company subtopic, with links to appropriate materials.

The company is a very commonly-used business vehicle, there are over 270,000 registered companies in Ireland. A company is a separate legal entity,

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Latest Ireland - Corporate News

Irish court says US Co’s Irish units not owed treaty benefits

Law360, London: Three Irish subsidiaries cannot benefit from the US-Ireland tax treaty's provision of equally favorable treatment between US and Irish residents because their ultimate parent entity, a Delaware financial firm, is disregarded for US tax purposes, Ireland's Court of Appeal said in a judgment.

Builders merchant Grafton completes €32m tool hire business buy

Law360, London: Grafton Group plc, a building materials and construction products business, said 3 June 2025 that it has completed its acquisition of the Irish arm of HSS Hire Group plc, the British tool and equipment hire company, for an estimated for €31.6m.

Irish hotels group rejects Scandinavian €1.3bn buyout application

Law360, London: Dalata Hotel Group said late 3 June 2025 it has spurned a consortium's attempted application to buy the Irish hospitality giant in a deal worth approximately €1.3 bn.

Eight European governance chairs issue joint statement on corporate governance principles

The chairs of eight European national corporate governance code institutions met on 15 May 2025 to issue a joint statement reaffirming core governance principles. The group, including the Financial Reporting Council (FRC) chair from the UK, emphasised that governance codes should be dynamic frameworks rather than static rules. The statement addresses challenges of regulatory fragmentation and calls for principle-based frameworks that balance sustainability requirements with business agility. The chairs highlighted the need for proportionate regulation while maintaining focus on long-term value creation and competitiveness.

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Ireland—Designated activity company (DAC)

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Ireland—Designated activity company (DAC)

Ireland—Designated activity company (DAC)

Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)), and is defined as:•a private company limited by shares with the capacity, including the power, to do only

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

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If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Strike out—making an application to strike out a statement of case

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Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an