# Irish Branch vs Subsidiary for UK Companies | ARAN

> Compare an Irish branch of a UK company with an Irish limited-company subsidiary: legal identity, CRO registration, filings, tax setup and practical fit.

URL: https://aran-accounting.ie/en/irish-branch-vs-subsidiary-uk-company
Language: en
Published: 2026-10-14
Last updated: 2026-10-14
Author: Rafael Arantes - Registered Tax Agent (TAIN), founder of ARAN Accounting

## Summary

A UK company can expand through a registered Irish branch or a separate Irish limited company. We help owners compare control, liability, filings, tax registrations and ongoing administration before choosing.

- A branch is part of the existing UK company, not a separate legal company.
- A subsidiary is a separate Irish legal entity with its own CRO and Revenue obligations.
- The better route depends on the activity, customers, people, risk and substance in Ireland.

## Comparison

Irish branch:
- The UK company remains the legal entity
- Register the external company branch with the CRO
- Parent company exposure is not separated by a new Irish company
- Ongoing external-company filings apply

Irish subsidiary:
- A new Irish company is incorporated
- Separate legal identity, records and annual filings
- Irish directors, secretary and beneficial-ownership requirements apply
- Can create clearer separation for Irish operations

## Frequently asked questions

Q: Is an Irish branch a separate company?
A: No. It is a registered Irish branch of the overseas company; the overseas company remains the legal entity.

Q: How quickly must a foreign company register an Irish branch?
A: The CRO states that a foreign company establishing a branch in Ireland must register it within 30 days of establishment.

Q: Does a UK company need an Irish subsidiary after Brexit?
A: Not automatically. The right structure depends on the activity and commercial purpose. A branch and a subsidiary create different legal, filing and operational consequences.

Q: Which option has lower tax?
A: There is no universal answer. The taxable activity, permanent establishment, company residence, pricing between group entities and treaty position must be reviewed.

Q: Can ARAN incorporate the subsidiary and handle ongoing filings?
A: Yes. We support Irish incorporation, tax registrations and recurring accounting and compliance. A formal scope follows the structure review.

## Sources

- CRO: Registering an external company: https://cro.ie/registration/external-company/
- CRO: Registering a company: https://cro.ie/registration/company/
- Revenue: Companies and charities: https://www.revenue.ie/en/companies-and-charities/index.aspx
- GOV.UK: Ireland tax treaties: https://www.gov.uk/government/publications/ireland-tax-treaties

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