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Changing Company Types in Ireland

Updated on Tuesday 14th September 2021

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Changing-Company-Types-in-IrelandCompany types than can be changed in Ireland

The Companies Act in Ireland allows business owners to change the type of company they have previously incorporated. The types of companies that can be changed and re-registered in Ireland are:

  • - limited companies can be re-registered as unlimited companies,
  • - unlimited companies can be changed into limited companies,
  • - private limited companies can be changed into public limited companies,
  • - public limited companies can be changed into private limited companies,
  • - public limited companies can be re-registered as private unlimited companies,
  • - societies can be re-registered as companies,
  • - companies can be re-registered as societies.

The Companies Act 1963 to 2013 was completely replaced by the Companies Act 2014 which will enter into effect starting with June 1st, 2015. The most affected type of Irish company will be the private company that will be divided into the private company limited by shares and the designated activity company (DAC). All private companies will then be required to re-register as one of the new types of companies.

For complete details about the new Companies Law please address to our experts in company incorporation in Ireland. 

Changing limited and unlimited types of companies in Ireland

When re-registering a limited company as an unlimited company the following documents must be submitted with the Companies Registration Office in Ireland:

  • - a prescribed application form (D6 form) signed by all company members,
  • - a directors’ declaration authenticated by a public notary, a commissioner for oaths, or by a lawyer,
  • - a resolution authorizing the changing and re-registration of the company as unlimited,
  • - the amended Articles of Association of the company.

When re-registering an unlimited company as a limited one, the founders must submit a prescribed application form (D12 form), a resolution for the re-registration of the company and the amended Articles of Association.

Re-registering private and public companies in Ireland

When changing the company types from private to public, the founders must submit the following documents:

  • - prescribed application forms 71 and 72,
  • - form 72 must be completed before a public notary or a commissioner for oaths,
  • - a resolution for the re-registration of the Irish company,
  • - the amended Articles of Association of the company,
  • - a copy of auditor written declaration,
  • - copies after the company’s balance sheets and audited reports,
  • - copy of the evaluation sheet, if required.

Our Irish specialists also provide accounting services for company re-registration procedures and for VAT registration procedure in Ireland.

Changing a public limited company to a private limited company only required filing the Form 76 (D4) application, the resolution approving the re-registration of the company as private limited and the amended Articles of Association.

In case of re-registration of a public limited company as a private unlimited company Forms 76 and D4a are required to be filed together with the company members’ consent for the company to be re-registered and the directors’ declaration for company re-registration. Additionally a resolution approving the re-registration and the amended Articles of Association must be submitted.

For details about changing societies into companies and companies into societies please contact our consultants in company formation in Ireland.


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Colleagues at IrelandCompanyFormation.com helped my clients expand their business in Ireland. I recommend them to any investor interested in moving a business in Ireland or starting a new company in this country.

Mihai Cuc, Partner of MHC Law Firm

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