Comparison

Branch vs Company in Ireland

Editorial Team · 16 April 2026 · 8 min read

Short answer: If you already have a company abroad and want to test the Irish/EU market quickly — open a branch. If you want a fully independent Irish entity with its own liability shield — open a company (LTD).

Side-by-side comparison

BranchCompany (LTD)
Legal entityNOT separate — extension of parentSeparate Irish entity
LiabilityParent company liableLimited to company assets
Setup cost€399–€1,299€49–€299 + €50 CRO
CRO formForm F12Form A1
Setup time1–2 weeks1–2 weeks
DocumentsParent cert + articles + director list + accountsConstitution only
Local addressRequiredRequired
Local directorNOT required (local rep instead)EEA director or S137 bond
TaxComplex — depends on parent + branch allocation12.5% Irish corp tax
Annual filingsForm F7 + parent accountsB1 annual return + Irish accounts
Best forTesting EU market, existing foreign companyNew business, investors, long-term

When to choose a branch

When to choose a company

Can I convert later?

Yes. Many founders start with a branch to test the market, then convert to a full Irish LTD once they're confident. The branch registration can be closed and a new company opened — your Irish address, bank account and customer relationships carry over.

What we offer

Open an Irish company from €49 or register an Irish branch from €399. Both include document preparation, CRO filing guidance, and e-signature.