Companies Act 2014 section 1410

Continuation of foreign investment company

Section 1410 sets out the process by which a foreign investment company may migrate to Ireland and register as an investment company in the State by way of continuation, without needing to wind up in its original jurisdiction.

• A migrating company must deliver a signed application, registration documents, its proposed registered office address, and proof of Central Bank authorisation before the Registrar will register it as an investment company in the State.
• The application must be accompanied by a statutory declaration confirming compliance with all requirements, and notice of the application must be published in the CRO Gazette.
• Once registered in Ireland, the migrating company must promptly apply to be de-registered in its original jurisdiction, and the Registrar will publish details of the registration in the CRO Gazette.
• Registration by continuation does not create a new legal entity — the company's identity, existing contracts, rights, liabilities, and any legal proceedings all continue unaffected.

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