Beneficial Ownership Guides for Irish Companies

Plain-English guides to who counts as a beneficial owner, the RBO deadlines, and IPNs for owners without a PPS number.

Beneficial owners

Who Counts as a Beneficial Owner?

The 25% test sounds simple. Group structures, trusts and shareholder agreements make it less so.

2 min read

Non-resident owners

Non-Resident Owners: Getting an IPN With Form VIF

No PPS number is the most common reason RBO filings get stuck. Here's how to fix it.

2 min read

Deadlines

RBO Deadlines: 5 Months and 14 Days

Two deadlines matter for the RBO, and missing either one is an offence.

2 min read