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Interim period for Covid-19 Companies provisions extended until end of 2022

  • Ireland
  • Corporate secretarial services


The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the “Covid Act”) came into effect at the onset of the Covid-19 pandemic to assist companies in their compliance with certain provisions of the Companies Act 2014 (the “2014 Act”). For the most part, the provisions of the Covid Act applied for an interim period (originally until 31 December 2020) (the “Interim Period”) and, after some extensions (the most recent being until 30 April 2022), this Interim Period has been further extended to 31 December 2022.

The main amendments applied by the Covid Act during the Interim Period include;

• Documents executed under seal may be done so in counterpart and regarded as a single document;

• General meetings, including AGMs and EGMs may be held partly or wholly electronically;

• Resolutions approving a dividend may be withdrawn or amended by reason of actual or perceived effects of Covid-19 on the affairs of the company;

• Debt thresholds for the commencement of a winding up of a company by the Courts or by creditors increased to an aggregate of €50,000;

• Examiners of companies that go into examinership may avail of an extended period of up to 150 days within which to make a report to the Court under the 2014 Act.


It was unclear as to whether the Interim period would be further extended as the health, economic and societal consequences of Covid-19 continued to subside, however the extension will surely be welcomed by Irish companies as they continue to encounter challenges arising from the pandemic, not least relating to their governance obligations.

At Eversheds Sutherland, we have a highly skilled company secretarial team who can provide assistance and advice on this and on all aspects of company law and corporate governance and we will also continue to keep you abreast of changes and updates in company law that may affect your company.

If your company or its officers require assistance with any of their statutory obligations, please contact a member of our team.