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
| Branch | Company (LTD) | |
|---|---|---|
| Legal entity | NOT separate — extension of parent | Separate Irish entity |
| Liability | Parent company liable | Limited to company assets |
| Setup cost | €399–€1,299 | €49–€299 + €50 CRO |
| CRO form | Form F12 | Form A1 |
| Setup time | 1–2 weeks | 1–2 weeks |
| Documents | Parent cert + articles + director list + accounts | Constitution only |
| Local address | Required | Required |
| Local director | NOT required (local rep instead) | EEA director or S137 bond |
| Tax | Complex — depends on parent + branch allocation | 12.5% Irish corp tax |
| Annual filings | Form F7 + parent accounts | B1 annual return + Irish accounts |
| Best for | Testing EU market, existing foreign company | New business, investors, long-term |
When to choose a branch
- You already have a company in UK, US, Singapore or elsewhere
- You want EU market access without a new legal entity
- You're testing whether Ireland is the right base
- You want to keep things simple under one parent structure
- You don't need a separate Irish liability shield
When to choose a company
- You want a fully independent Irish entity
- You're raising investment from Irish/EU investors
- You want the 12.5% corp tax rate clearly
- You need personal liability protection (LTD)
- You plan to hire Irish employees long-term
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.