Business
The LTD company under the Companies Act 2014, registered at the CRO
The private company limited by shares (LTD) is the standard form under the consolidating Companies Act 2014, with no minimum capital. Registration is completed at the Companies Registration Office.
Key rules
- An LTD can have a single director if it appoints a separate company secretary.
- There is no minimum share capital for a private company.
- Beneficial owners must be filed in the central RBO register.
Governing law
- Companies Act 2014
In practice
Ireland's 12.5% trading corporation-tax rate makes company structuring a central part of inbound investment planning.