This article is for non‑resident founders, entrepreneurs, and startup leaders who are forming an Irish company and need to navigate the address requirements, including the registered office, business (correspondence) address, and trading address.
After reading, you will understand the legal distinctions between each address type, know which addresses must be filed with the CRO, and learn practical steps to set up and maintain the correct addresses while complying with Irish company law.
Key Takeaways
Only the registered office is a legal, public address filed with the CRO; business and trading addresses remain private.
A registered office must be a physical Irish address (not a PO box) and any official notice sent there is deemed served on the company.
Non‑resident founders typically use a third‑party registered office service and must also satisfy the EEA‑resident director requirement separately.
Changes to the registered office must be filed within 14 days using Form B2, or the company risks legal and compliance penalties.
Laura Ryan is a practising Barrister at the Bar of Ireland. She graduated from the Honourable Society of King’s Inns in 2024, having previously qualified and practised as a Chartered Accountant in a big four accounting firm.
What is the difference between a registered office, a business address, and a trading address?
A registered office is the statutory public address filed with the CRO and used for legal notices; a business (or correspondence) address is a private location for general mail and client contact that is not filed with the CRO; a trading address is the place where the company actually operates and is not recorded on the public register.
Why does the registered office matter for non‑resident founders?
It matters because the registered office appears on the free public CRO register, exposing any home address, and because service of legal documents is deemed at that address; missing or outdated details can still bind the company, leading to missed court summons or Revenue notices and possible offences.
How can a company change its registered office address?
A company must notify the CRO within 14 days by filing Form B2 electronically through the CORE portal; the filing is free, and once processed the new address appears on the public register, ensuring future legal documents are served at the correct location.
What do non‑resident founders need to satisfy the EEA director rule?
They need either an EEA‑resident director or a Section 137 bond worth €25,000, typically for two years and costing about €1,500‑2,000; the bond allows a non‑resident director to comply with the requirement that at least one director be resident in the European Economic Area.
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