Corporate Governance & Compliance

Strike Off and Restoration

Voluntary Strike Off

Pursuant to the Companies Act, a company that 

  • has ceased to trade or has never traded; and 
  • is not a party to any ongoing or pending litigation; and 
  • has no outstanding assets or liabilities in excess of €150; and 
  • is up to date with its Annual Return submissions 

may apply to the CRO for voluntary strike off from the Register of Companies.  

The procedure to be followed to arrange for the voluntary strike off of a company pursuant to the Companies Act 2014 is as follows:

  1. Directors to resolve at a board meeting to apply to have the company struck off the Register of Companies.
  2. A special resolution to approve the proposed voluntary strike off to be passed by the shareholders. 
  3. Letter of No Objection to be obtained from the Revenue Commissioners for forwarding to the Companies Registration Office. 
  4. Publication of a Legal Notice in a daily newspaper circulating in the locality of the registered office of the Company.
  5. Application to the Registrar of Companies for the Company to be struck off and confirming that the company will not commence or re-commence trading in the period between the strike off application and strike off/dissolution of the Company.
  6. The Registrar of Companies gives notice in the CRO Gazette of the Registrar’s intention to strike the company off the register.
  7. The company will be dissolved within 90 days of the date of this CRO Gazette notice unless an objection is received.

Initially, we will assess whether your company meets the criteria for availing of the voluntary strike off procedure and thereafter prepare the necessary board meeting minutes, shareholder resolutions, Revenue Commissioners request letter and CRO forms to ensure that the voluntary strike off of your Company is completed as efficiently as possible. 
 

Company Restoration

A company that has been struck off the Register of Companies and dissolved to the register of companies may be restored by 

  • Administrative application – for companies that have been dissolved for less than 12 months
  • Court order – for companies that have been dissolved for more than 12 months. 

For companies that are subject to the Multi-Unit Developments Act 2011, an administrative application for restoration can be made for up to six years from the date of dissolution.

We can advise and assist you in arranging for your company to be restored to the Register using the appropriate procedure. 

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