Branch

A place of business through which a company trades in another country without forming a separate company there. The branch is the company itself abroad, so the whole company stands behind its liabilities, and the country where it trades can tax the profit attributable to it.

An overseas company registers a UK establishment at Companies House under the Overseas Companies Regulations 2009, and a foreign company registers an Irish branch with the Companies Registration Office under Part 21 of the Companies Act 2014. For tax, a branch is usually a permanent establishment, and its profit is attributed as if it were a separate enterprise dealing at arm’s length with the rest of the company.

How it connects

Related

• Permanent Establishment (PE): the tax presence a branch usually creates
• Holding Company: the subsidiary route puts a separate company under the parent instead
• EEA-Resident Director: which applies to an Irish company, not to a foreign company’s Irish branch

Where it comes up

• Expanding abroad through a branch or a subsidiaryStep 1 of 7

Analysis that discusses it

• A branch is the company itself abroad, which decides tax and riskCorporate Structuring · 5 Nov 2026
• A Canadian company in the UK is a structure decision, not a filingCorporate Structuring · 8 Nov 2026
• Australian founders choosing a European base, London or DublinCorporate Structuring · 3 Oct 2026
• Moving a company to another country is three transactions, not oneCorporate Structuring · 5 Nov 2026
• Business setup in Dubai is five records the bank reads togetherCorporate Structuring · 10 Nov 2026