Unlimited Company Filing has changed


Filing structures for unlimited companies have allowed most Irish unlimited companies both to avail of limited liability and to avoid filing accounts with the CRO. This situation has changed. For accounting periods beginning on or after 1 January 2017 “designated unlimited companies” will have to file accounts. A designated unlimited company is:

a) A subsidiary of a limited company

b) Jointly controlled by a company that is limited

c) A credit institution or insurance undertaking

d) An unlimited company where all the members of the company are:

   - Companies limited by shares or guarantee

   - Unlimited companies, each of whose members is a limited company

    - Partnerships that are not limited partnerships, each of whose members is a limited company

    - Limited partnerships, each of whose general partners is a limited company or

     - Any combination of the above

An unlimited company that is a holding company of an undertaking that is limited is also a designated unlimited company per the Act, but the filing requirement for these entities has been postponed to 2022.

Contact Brian Dignam Director OSK for further details on CRO filing requirements or in relation to audit and accounting services or call 01 439 4200.

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