Companies Act 2014 section 886

Statutory declaration made in foreign place

Section 886 sets out the rules for when a statutory declaration made outside Ireland for the purposes of the Companies Act will be treated as validly made, including the authentication requirements that apply depending on where it is made.

• A statutory declaration made abroad is valid if made before an Irish-qualified solicitor or before a person authorised locally to administer oaths, provided the relevant authentication rules are followed
• The authentication method depends on whether the country is party to the EC Convention, the Hague Convention, or neither — each triggers different verification procedures
• The Registrar of Companies may require additional proof that the local authentication requirements of the foreign country have been met
• Statutory declarations made abroad and delivered to the Registrar before 24 December 2006 are retrospectively validated, subject to certain conditions

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