A company that has been struck off the Register of Companies for a period longer than one year and less than 20 years, must apply to the High Court for restoration to the Register of Companies.
A company that has been dissolved for less than one year can opt for an administrative restoration, which is simpler and less expensive.
A company may seek to be restored to the Register of Companies (Register) to release assets held by company, pursue recovery of debts or litigation claims, claim tax refunds, or commence trading under the same legal entity. If there is any requirement to retrieve assets or to pursue debts or claims, a company must be restored to the Register.
An application to the High Court to restore a company is made under section 738 of the Companies Act 2014. A Notice of Motion must be served on the Registrar of Companies (Registrar), the Minister for Public Expenditure and Reform and the Revenue Commissioners, each of whom must issue a letter of no objection to the restoration to be presented to the High Court.
The application may be made by the company, a creditor of the company, a member or officer of the company, or a person who had entitlement as a member of the company.
The following is an overview of the High Court restoration procedure:
The High Court restoration process typically takes three to six months from the initial filing of outstanding annual returns to the lodgment of the certified court order and the restoration of a company.
Our experienced Company Secretarial team can provide advice and assistance with restoring your company and all areas of company law in Ireland.
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