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Ireland Company Restoration

Ireland Company Restoration

If a dissolved company still holds assets, or wishes to continue trading, directors or shareholder can apply to have their company restored.

Where a company has been struck off for a period exceeding 12 months, an application for restoration must be made to court.

Provided that 20 years has not elapsed from the date of its dissolution, the company or any member may make an application to the High Court for restoration.

A restoration application must be made on notice to the Registrar of Companies and the Revenue Commissioners, each of whom has various requirements before a letter of no objection to the restoration can be issued.

A certified copy of the court order restoring the company, together with the filing fee, should be delivered to the CRO within 28 days of its perfection and upon receipt by the registrar of the restoration order, the company is deemed to have continued in existence as if it had not been struck off.

Ireland Company Restoration fees

Ireland Company Restoration fees
fee to restore Irish Company£1000
Government Restoration fee€300
Solicitors’ fees£500
Court fee to be confirmed£1800
State Solicitors / Treasury Solicitors / Revenue Commissioners fee£1200
Barrister fee£600
Due Diligence – Director & Shareholder£80
Company Search and checking the company file£60
Directors Register Maintenance£120
Preparation and filing of Annual Returns£240 per year.
Court Fees, Stamp Duty and Oaths fees£350
2% Transfer fee – for penalties, fees and charges to Ireland – to cover exchange rate changes, bank charges and fees.
Payment of all the outstanding Government fees
Payment of all unpaid Registered Agent fees

When all the fees and penalties are paid, the Registrar shall restore the name of the company to the register and upon the restoration the company shall be deemed never to have been struck off.

Legal Costs & Expenses on Company Restoration

  • obtain a company search
  • obtaining and perusing relevant filings and various related documents
  • drafting and completing the documents necessary for the application
  • drafting the restoration order
  • serving documents and communicating with on the Registrar of Companies
  • advertisement in National Newspaper
  • filing the application with the High Court if necessary
  • attending court hearing

Disbursements or Expenses:

  • outstanding filing fees on annual returns
  • penalty for late filings and other penalties
  • court filing fees
  • filing fees to the Companies Registry on the restoration application

Company Restoration Process

The restoration application will be served on:

• The Registrar of Companies
• The Chief State Solicitor
• The Revenue Commissioners

The application for court restoration is made under section 738 Companies Act 2014. The director or member should submit a letter, signed by a Director of the Company to Enforcement Section, CRO, requesting confirmation that the Registrar of Companies has no objection to the restoration of the company to the Register.

The Registrar will furnish a letter of no objection to an application pursuant to section 739(1) to restore a company to the register, subject to compliance with the following:

All outstanding annual returns, including the financial statements which are required to be annexed pursuant to the provisions of the Companies Act, are delivered to the CRO.

Non-trading companies and dormant companies must submit, with each annual return, an auditor’s report and a balance sheet.

Where a company has been struck off following default in compliance with Revenue Commissioner requirements, CRO require written confirmation from Revenue that all outstanding, if any, have been delivered.

A restoration order made by the Court will not have effect unless all outstanding returns, including financial statements, are delivered to the CRO.

Company Directors and Shareholders

When an Irish company is restored, the previous Directors, Company Secretary, Shareholders and Registered Office are automatically assumed to have continued.