Atypical Companies

Unregistered Companies

Overview I Existing companies limited by guarantee were continued in being by the Companies Act, 2014. During the transitional period of 18 months from 1 June 2015, the provisions of the earlier Companies Act relating to the use of the words “limited” and “teoranta” in their name applied.… Read the rest

Unlimited Companies

Unlimited Company Types The Companies Act, 2014 provides for three types of unlimited company, namely, a private unlimited company (ULC); a public unlimited company (PUC); and a public unlimited company with no share capital (PULC). Irrespective of the type of unlimited company, the name of the company shall end with the words “unlimited company” or “cuideachta neamhtheoranta”.… Read the rest

Guarantee Companies

External Companies

Overview External companies are limited liability body corporates established outside the State. Part 21 of the Companies Act 2014 prescribes different rules for EEA companies in accordance with the Branch Disclosure Directive and for non-EEA companies.… Read the rest

DACs II

DACs by Guarantee The Companies Act, 2014 continued in being companies limited by guarantee having a share capital, which were incorporated under the previous legislation. They are deemed to be a Designated Activity Companies limited by guarantee.… Read the rest

DACs I

Overview A Designated Activity Company is a new type of corporate entity which is provided for by the Companies Act, 2014. The default position under that Act is that companies are private limited companies (LTDs) with unrestricted objects. … Read the rest

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