Annual corporate maintenance requirements
Ireland
Private company limited by shares (LTD)
Convene the AGM (or pass a written shareholder resolution in lieu). File an annual return and audited financial statements with the CRO.
Certain events also give rise to CRO filing requirements (eg, changes to the constitutional documents, share capital, registered office or officers of the company).
External company
A branch is required to file a copy of the foreign company's accounting documents (translated into English, if required) with the CRO no later than 30 days after the last date for publication of accounting documents in the jurisdiction of incorporation.
Certain events give rise to CRO filing requirements (eg, changes to constitutional documents, address of the branch or offices of the company).
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