Start with the official route
CRO describes a post-incorporation B67 application supported by a Revenue statement for a real and continuous economic link. Exemption depends on the certificate. Ask an adviser to assess eligibility and timing; do not describe the company as exempt merely because you intend to apply.
Describe what happens in Ireland
Prepare an accurate explanation of the company’s activities, people, premises and commercial arrangements. Separate present facts from future plans. For example, a signed arrangement is different from an intention to find customers later. Your adviser can identify which evidence matters for the application and whether the planned business supports the route.
Keep address services in perspective
An address service can help with a registered-office requirement, but its purchase does not establish every economic-link or tax-residency condition. Ask the provider exactly what service it supplies. Avoid turning promotional phrases such as an “Irish presence” into a claim of exemption without an official assessment and outcome.
Maintain a fallback and review plan
While the application is being considered, ask what director-residency arrangements the company needs. If a certificate is obtained, retain it with the supporting records and discuss what changes should trigger review. An operating model can evolve; the evidence behind an earlier assessment should not disappear into an old email thread when activities move elsewhere.
Your practical checklist
- Obtain an eligibility and timing assessment
- Document actual economic activities distinctly from plans
- Check the required Revenue support and CRO application
- Maintain appropriate arrangements while approval is pending
- Save the certificate and review relevant later changes
Sources and editorial notes
Official guidance and any referenced service information checked 11 October 2026. These are original preparation notes with illustrative examples; they do not replace individual legal or tax advice.
Author and publisher: Ireland Company Formation, operated by COMMERCIAL ADMINISTRATION BUREAU LIMITED. For a correction or question, contact the team.
Keep exploring
Section 137 bond: an Irish director requirement or browse every founder article.