The Irish register of charges is a statutory filing record. It shows what security has been registered against a company — not what security actually exists. That distinction controls every conclusion a buyer can draw from it.
Control over an Irish company is shaped, in part, by what creditors can enforce. A charge registered at the Companies Registration Office (CRO) gives a secured creditor priority over unsecured claims. A buyer who does not read the register before completing a transaction inherits that priority structure without knowing it.
What it showsCharges registered against an Irish company, including the date of creation, the type of charge, and the name of the chargee. Source: Companies Registration Office (CRO) · verified 2026-10-01 What it does not showWhether a registered charge has been discharged in full; whether unregistered security exists; the outstanding balance secured. Source: Companies Act 2014 (Ireland) · verified 2026-10-01 Access conditionThe CRO register is publicly accessible. A declaration of legitimate interest is not required for a company search. Source: CRO · verified 2026-10-01 Filing obligationA charge must be registered within 21 days of creation. Late registration requires a court order. Source: Companies Act 2014, s. 409 · verified 2026-10-01What the register of charges discloses
The CRO maintains a register of charges under Part 7 of the Companies Act 2014. Every charge created by an Irish company over its assets must be filed with the CRO within 21 days of creation. The register records:
- the date the charge was created
- the type of charge (fixed, floating, or a combination)
- the name and address of the chargee
- a description of the property or assets charged
- the date of registration at the CRO
Each entry carries a unique charge number. The filing is made by the company or the chargee. Both parties have standing to register.
A memorandum of satisfaction (Form C6) may be filed when a charge is discharged. The register then shows the satisfaction date alongside the original entry. However, filing a satisfaction memorandum is not mandatory. A charge may have been repaid in full without any Form C6 on record.
Source: Companies Registration Office (CRO) · extracted 2026-10-01
Fixed charges, floating charges, and priority
Irish law distinguishes fixed charges from floating charges. A fixed charge attaches to a specific identified asset at the moment of creation. A floating charge attaches to a class of assets and crystallises on a trigger event — typically insolvency or a default.
Priority between competing charges follows the date of registration, not the date of creation, where both are registered. An unregistered charge is void against a liquidator and against other creditors. It may still be enforceable between the original parties.
A receiver appointed under a fixed charge can take possession of the charged asset immediately. A receiver appointed under a floating charge acts over the class of assets at crystallisation. The distinction matters for a buyer assessing what a creditor can remove from the business before or during a transaction.
Source: Companies Act 2014 (Ireland), Part 7 · extracted 2026-10-01
Cross-border charges and foreign-registered companies
A company incorporated outside Ireland but carrying on business here may be required to register charges over Irish assets at the CRO. The obligation applies to registered foreign companies under Part 21 of the Companies Act 2014.
A charge created by a foreign parent over the shares of an Irish subsidiary is governed by the law of the parent's jurisdiction. That charge does not appear in the Irish CRO register. It appears, if at all, in the register of the parent's home jurisdiction.
This is a structural gap. An Irish subsidiary may be fully encumbered at the parent level without any entry in the Irish register. A search of the Irish register alone does not resolve that question.
Source: Companies Act 2014 (Ireland), Part 21 · extracted 2026-10-01
What the register does not show
The register records filings. It does not record:
- the current outstanding balance under a charge
- whether a charge has been discharged where no Form C6 was filed
- security created under foreign law over Irish assets
- charges created by individuals or partnerships (those fall outside the Companies Act regime)
- security interests arising by operation of law (liens, retention of title clauses)
A negative search result — no charges on the register — does not confirm that the company's assets are unencumbered. It confirms that no charge has been registered at the CRO. That is a narrower statement.
Retention of title clauses in supply contracts are common in Irish commercial practice. They do not appear in the charges register. A supplier who has delivered goods under a retention of title clause retains ownership of those goods until payment. That claim is invisible in the register.
Source: Companies Act 2014 (Ireland), s. 408–s. 440 · extracted 2026-10-01
The limit of what the sources allow
The CRO charges register is a filing system, not a verification system. It records what was submitted. It does not confirm that the submission was accurate, complete, or current.
Three specific limits apply:
Discharge without satisfaction filing. A charge may have been repaid. If the chargee did not file a Form C6, the register still shows the charge as live. The only way to confirm discharge is to obtain confirmation from the chargee directly or to review the underlying loan documentation.
Parent-level encumbrance. A charge over the shares of an Irish company, created by a foreign shareholder in favour of a foreign lender, is registered in the foreign jurisdiction. It does not appear in the Irish CRO. A full picture of encumbrance at the ownership level requires searches in every jurisdiction where the chain of ownership passes through a registered entity.
Unregistered security. A charge that was never registered is void against a liquidator and against creditors. It is not void between the original parties. In a solvent transaction, an unregistered charge may still be asserted by the chargee. The register does not show it.
The ceiling of what the sources allow is stated before any further step is taken. What the register shows is a necessary starting point. It is not a sufficient one.
Source: Companies Registration Office (CRO); Companies Act 2014 (Ireland) · extracted 2026-10-01
Where the sources disagree
Two situations produce a discrepancy between the register and the actual position.
Register shows charge as live; chargee confirms discharge. This is the most common discrepancy. The charge was repaid; no Form C6 was filed. The register and the commercial reality diverge. The register is not wrong — it records what was filed. The commercial reality is established only by direct confirmation from the chargee.
Register shows no charge; third-party documentation references security. This occurs where a charge was created but not registered within the 21-day window, or where the security takes a form that falls outside the registration obligation. The register and the transaction documents diverge. The register is not wrong. The transaction documents may reflect a security interest that is void against creditors but enforceable between the parties.
In both cases, the discrepancy is itself a result. It identifies a point that requires resolution before a transaction closes.
Source: Companies Registration Office (CRO); Companies Act 2014 (Ireland), s. 409, s. 416 · extracted 2026-10-01
Accessing the register: conditions and process
The CRO charges register is accessible through the CRO online portal. A search by company name or company number returns the list of registered charges for that entity. Each charge entry can be viewed individually.
The CRO charges register is publicly accessible without a requirement to demonstrate a legitimate interest. Access conditions are set by the CRO and published in its schedule of fees. Because no registry facts with confirmed tariff figures are available for this row, no specific fee amount is stated here. The applicable fee is published directly on the CRO website and is payable per search or per document retrieved.
Per-document retrieval of filed instruments is permitted. Bulk re-use of CRO data requires a licence from the CRO. For the purposes of a due diligence report, only per-document retrieval is used.
Source: Companies Registration Office (CRO) · extracted 2026-10-01
Charges and control: the shareholder's position
A floating charge with a negative pledge clause restricts the company from creating further security without the chargee's consent. A company operating under such a clause cannot freely encumber its assets. That restriction is a form of creditor control over the company's balance sheet.
A debenture — a document creating both fixed and floating charges — typically includes covenants that limit dividend payments, asset disposals, and changes to the business. These covenants do not appear in the charges register entry. The entry records the existence of the debenture. The content of the debenture is in the filed instrument, which is retrievable from the CRO.
A shareholder who does not review the filed instrument does not know what the company has agreed not to do. That gap in knowledge is a gap in the understanding of control.
Source: Companies Registration Office (CRO); Companies Act 2014 (Ireland) · extracted 2026-10-01
FAQ
Does a clear charges register confirm that the company's assets are unencumbered? No. A clear register confirms that no charge has been registered at the CRO. It does not confirm the absence of unregistered security, retention of title claims, or charges registered in other jurisdictions over the same assets or over the company's shares.
How long does a charge remain on the register after it is created? A charge remains on the register until a memorandum of satisfaction is filed. There is no automatic expiry. A charge from a transaction completed years ago may still appear as live if no Form C6 was submitted.
Can a foreign lender register a charge over an Irish company's assets? Yes. The obligation to register applies regardless of the nationality of the chargee. A foreign lender taking security over Irish assets must register at the CRO within 21 days of creation, or the charge is void against a liquidator and against other creditors.
What is the difference between a fixed charge and a floating charge in practice? A fixed charge attaches to a specific asset. The company cannot dispose of that asset without the chargee's consent. A floating charge attaches to a class of assets and allows the company to deal with those assets in the ordinary course of business until the charge crystallises.
Does the register show the amount secured? The register entry does not show the outstanding balance. It may reference the maximum amount secured in the original instrument. The current balance is not a public record.
Sources
- Companies Registration Office (CRO) — https://www.cro.ie — extracted 2026-10-01
- Companies Act 2014 (Ireland), Part 7 (Charges), ss. 408–440 — https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html — extracted 2026-10-01
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Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. VLO Law Firm assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@vlolawfirm.com.
Author: James Whitfield — Partner, UK & Common Law, VLO Law Firm
