A Company is a separate legal entity separate and apart from the persons who own or run the Company. The vast majority of Irish Companies are Private Companies Limited by Shares. I propose to deal with Companies Limited by Shares in this article as this is the most common Company type used by small to medium sized businesses throughout the Country to carry on their commercial activities.
To Incorporate a Company you require at least two Directors one of whom must be an Irish Resident. The Directors act on behalf of the members/shareholders (I will use the term shareholder rather than member for the remainder of this article) and make all commercial decisions relating to the running of the company. The Articles of Association of the Company establish how a Company is administered and will generally provide for the appointment removal and retirement of Directors and set out the number of Directors required to carry on the business of the Company.
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