Building your team in Ireland opens the door to EU opportunities. Traditionally, you need to establish a legal presence and set up an Ireland subsidiary to hire employees directly. Setting up a subsidiary means managing legal and administrative processes that can take time and slow your plans.
但 G-P 提供了另一種選擇。與其在愛爾蘭採用傳統的子公司路線，我們可以加速您的進入 - 不需要新的實體 - 因此您可以在幾分鐘內開始雇用，而不是幾個月。
如何在愛爾蘭設立子公司
在愛爾蘭設立子公司最常見的方式是透過私人股份有限公司（稱為 LTD）。
對於跨國公司來說，這是一個常見的選擇，因為母公司只需負責支付其股份的任何未付金額，而無需承擔公司的其他債務。《公司法》 2014規定了有限公司的大部分法律要求。
在愛爾蘭註冊成立子公司的步驟
- Choose a company name: The company name must be unique and can’t be misleading. It must also be approved by the Companies Registration Office (CRO).
- Appoint a director: You must appoint at least one director. At least one director must be a resident of a European Economic Area (EEA) member state. Otherwise, you need a Section 137 bond of EUR 25,000 that’s valid for at least two years. All directors must provide a personal public service number (PPSN) or a verified identity number (VIN) for CRO registration.
- Appoint a company secretary: A company with one director must appoint a separate company secretary.
- Get a physical office address: A subsidiary must have a physical and registered office address in Ireland.
- Issue at least one share: An LTD doesn’t have a minimum share capital amount, but it’s mandatory for at least one share to be issued at incorporation.
- Create company constitution and file with CRO: A company constitution sets out the company’s rules. All documents are usually submitted electronically through the CRO’s companies online registration environment (CORE) portal.
- Get a certification of incorporation: Once the CRO approves the application and fee payment, they’ll issue a certificate of incorporation. This officially makes the subsidiary a legal entity, and takes 5–10 business days.
在公司章程之後，您還需要：
- Get a company seal: Every company must have an official stamp used to emboss documents.
- Register for taxes: Register with Irish Revenue for corporation tax, VAT, and employer taxes (PAYE/PRSI).
- Register beneficial ownership: Submit details of the company's beneficial owners to the Central Register of Beneficial Ownership (RBO). In Ireland, this is usually someone who owns or controls more than 25% of the company’s shares or voting rights, or who has significant control over the company.
- Open a bank account: A corporate bank account can take several days to a few weeks to set up.
愛爾蘭附屬法律和要求
公司法2014 針對 LTD 訂定多項規定，例如：
- Annual return: Companies must file an annual return with the CRO, including financial statements, by a deadline each year. Missing this deadline can lead to penalties or even deregistration.
- Taxation: Ireland has a standard 12.5% corporate tax rate. However, it has introduced the Organisation for Economic Co-operation and Development’s (OECD’s) “Pillar Two” rules. Now, multinationals with annual global revenues over EUR 750 million pay a minimum effective tax of 15%.
- Director and secretary roles: Irish law sets out the duties and responsibilities of directors and the company secretary. They can be held personally responsible if they don’t meet these responsibilities.
愛爾蘭子公司的優勢
- Limited liability: The parent organization is protected from any debts or legal actions directed at the Ireland entity.
- A subsidiary has its own management structure: This allows it to adapt to and align with local business culture and market conditions.
- Access to the EU market: An Ireland subsidiary gives you access to the EU market, making it easier to trade with other nations.
- Boosts credibility: A local entity can enhance your company’s reputation and credibility with customers, suppliers, and partners in Ireland and across Europe.
愛爾蘭子公司的缺點
雖然設立愛爾蘭子公司有明顯的優勢，但過程中也會面臨各種挑戰，可能會延遲進入市場的時間，並引發高昂的成本：
- Time-consuming setup: Incorporation involves multiple legal and administrative steps, including name approval, director appointments, constitution drafting, and CRO filings. Processing can take several weeks or longer, especially during peak periods.
- High initial and ongoing costs: There are legal and incorporation fees, and if no EEA-resident director is appointed, a EUR 25,000 Section 137 bond is mandatory. Ongoing costs include accounting, annual audits (unless exempt), tax filings, and administrative overhead.
- 持續合規與責任：公司必須遵守《公司法》 2014 、年度申報表，以及（如果在範圍內）經合組織第二支柱最低稅收規則。不遵守規定可能導致巨額罰款，並追究董事的個人責任。
- 行政負擔：管理薪資、福利、所得稅預扣制/PRSI 和監管合規性需要專門的本地資源或外包，這可能會分散核心業務的注意力。
- 銀行業務延誤：開設銀行公司帳戶是必要的步驟，由於文件和合規性檢查，通常需要幾天到幾週的時間，這可能會延遲營運準備。
設立愛爾蘭子公司的替代方案
還有更簡單的選擇。G-P 讓您在幾分鐘內即可聘僱人才，而無需在愛爾蘭設立子公司的麻煩和複雜。
使用 在愛爾蘭的記錄雇主 (名義雇主) 包括
- 合規保證：雇主負責處理勞工、稅務、工資和公司法規的合規性。 這降低了您的風險和潛在損失。
- 行政管理簡單：名義雇主管理所有行政職能，包括薪資、福利管理、強制性繳款和稅務申報。 名義雇主負責這些責任，因此您可以專注於您的業務。
- 成本效益：透過使用名目雇主，您可以避免設立和營運子公司的大量前期和持續成本，包括法律費用、會計費用、本地管理費用和行政管理費用。
- 更快進入市場：雇主可以讓您立即吸收人才，而無需經過漫長的設立法人實體的過程。 由於監管、銀行和行政方面的要求，設立子公司可能需要數月時間。
- Flexibility: An EOR arrangement is easier to scale up or down compared to winding down a subsidiary.
- 風險緩解：名譽雇主管理與僱用相關的法律風險，例如員工分類，為您提供額外的保護。
名義雇主是您在愛爾蘭的合法雇主團隊，而您保留對其日常管理的完全控制權。 如此一來，您就可以發揮愛爾蘭的策略優勢，而無需建立自己子公司的複雜性和時間承諾。
利用 G-P 進軍新市場 - 不需要新的實體
在愛爾蘭設立子公司或法人實體既昂貴又耗時。G-P名義雇主可讓您在幾分鐘內僱用僱員，而無需像子公司那樣麻煩和複雜。
立即索取方案，以了解更多關於我們全球就業產品和名義雇主解決方案的資訊。
