Dissolving a company through voluntary strike-off is the simplest and cheapest way to close a dormant or inactive company in Ireland. This guide explains the process step by step.
€15
CRO Filing Fee
90 Days
Mandatory Notice Period
Form H15
Required Form
What Does It Mean to Dissolve a Company?
When a company is dissolved, it ceases to exist as a legal entity. It's removed from the Companies Register maintained by the CRO, and can no longer:
Requirements for Voluntary Dissolution
To dissolve a company through voluntary strike-off, all these conditions must be met:
No property, stock, or other assets
No outstanding debts or creditors
No business activity in the previous 3 months
All employees have been properly terminated
All tax returns filed and taxes paid
All CRO returns up to date
Not involved in any litigation
The Dissolution Process
Check Eligibility
Review whether your company meets all requirements. If it has assets or liabilities, deal with these first or consider liquidation.
Hold a Board Meeting
Directors must pass a resolution to apply for strike-off. Document this in board minutes.
Notify Revenue
File outstanding tax returns, pay any tax owed, and request confirmation to proceed.
File Form H15
Submit to CRO, signed by a director, with €15 fee and any outstanding annual returns.
Advertising Period
CRO publishes notice in Gazette for 90 days. Creditors, shareholders, or Revenue can object.
Dissolution
If no objections, company is struck off and dissolved. Notice published in CRO Gazette.
How Long Does It Take?
The entire process typically takes 3-6 months:
Can a Dissolved Company Be Restored?
Yes, a dissolved company can be restored to the register:
Administrative Restoration
Within 12 months, by any person with legitimate interest
Court Restoration
Within 20 years, by court order
This might happen if undisclosed assets are discovered, or a creditor seeks to pursue a debt.
After Dissolution
Even after dissolution, important obligations remain:
- • Keep company records for at least 6 years
- • Revenue can still raise assessments for 4 years
- • Personal liability may arise if closure was improper
Pro Tip
Before applying for strike-off, request a "Letter of No Audit" from Revenue. This confirms your tax affairs are in order and reduces the risk of Revenue objecting during the 90-day notice period, which would delay or block the dissolution.
Company Closure Guides
Need Help with Strike-Off?
We handle the entire dissolution process for you, from checking eligibility to final confirmation.
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