Does the director have to live in Ireland?

The general rule requires an EEA-resident director, not specifically an Irish-resident director. Entity-specific and sector-specific requirements still need checking.

Is the €25,000 bond a fee?

No. €25,000 is the prescribed cover amount. The cost of obtaining the bond is separately quoted by the provider and should not be represented as €25,000.

Does appointing a resident director guarantee tax residence or banking?

No. Tax, substance and banking depend on their own rules and the facts of the business. Obtain local legal and tax review before relying on an appointment for those purposes.

Irish Company EEA Resident Director Services

Need an EEA-resident director for an Irish company? Explore professional appointments, the Section 137 bond and Section 140 alternatives with a free review.

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The legal starting point

Irish companies generally require at least one EEA-resident director, not necessarily an Irish-resident director. A prescribed €25,000 bond or a Section 140 certificate can provide a statutory alternative where its conditions are met.

For a founder outside the EEA, a director appointment may be one route to meeting the Irish company rule, but it is not always the only route. We review your existing directors, operations and incorporation plans before exploring professional board support or identifying an alternative for local specialist review. Buying an appointment without considering the bond or certificate can add unnecessary cost and complexity.

EEA residence, not nationality or an Irish address

The relevant requirement is EEA residence. It does not require the director to be Irish, and an EEA-resident alternate does not satisfy the requirement. A UK-resident director does not meet it merely by being resident in the UK.

Confirm the actual residence of each director and whether it meets the statutory test. An address supplied for correspondence is not a substitute for residence, and a change in residence may require the company to reassess compliance.

The Section 137 bond and Section 140 certificate

A prescribed bond with €25,000 cover can allow the company to operate without an EEA-resident director while it is in force. CRO guidance specifies a minimum two-year period. The €25,000 figure is the amount of cover, not the purchase price or a quoted Xavion fee.

A Section 140 certificate concerns a real and continuous link with economic activity in Ireland. It needs supporting evidence and approval; a registered office or a few Irish customers do not automatically establish eligibility. Local specialists should assess the application and ongoing conditions.

Professional governance is a different need

Even when a bond meets the residency-rule alternative, an owner may still need board expertise, conflict management or documented oversight. Those are governance reasons for an appointment, not proof that an Irish-resident director is always legally compulsory.

Directors must act in good faith and meet the duties of honesty, responsible conduct, care, skill and diligence. The agreement should set records access, decision authority, conflict procedures and replacement arrangements without promising a compliant outcome solely from appointing someone.

Beneficial ownership, tax and banking

Relevant entities still have beneficial-ownership reporting obligations. A professional director does not remove the need to identify natural persons who own or otherwise control the company. Provider and bank due diligence also remain.

Director residence alone does not resolve all company tax-residence or substance questions. Likewise, an Irish incorporation and EEA director do not guarantee a bank account. Explain the actual trading activity, management, source of funds and intended payment flows for each separate review.

What to prepare for the review

Company status and actual residence of every existing director
Whether a bond is already in force or a Section 140 certificate exists
Business operations, staff and economic links to Ireland
Ownership chart, appointment purpose and proposed authority
Banking needs, reporting arrangements and timing

Ireland director questions

Does the director have to live in Ireland?: The general rule requires an EEA-resident director, not specifically an Irish-resident director. Entity-specific and sector-specific requirements still need checking.
Is the €25,000 bond a fee?: No. €25,000 is the prescribed cover amount. The cost of obtaining the bond is separately quoted by the provider and should not be represented as €25,000.
Can a Section 140 certificate replace the resident director?: It can provide an alternative while valid, but requires a real and continuous link with economic activity in Ireland and supporting evidence. Approval is not automatic.
Does appointing a resident director guarantee tax residence or banking?: No. Tax, substance and banking depend on their own rules and the facts of the business. Obtain local legal and tax review before relying on an appointment for those purposes.

Official sources

Free initial review

Discuss your Ireland director arrangement

Tell us the company jurisdiction, entity type, business activity, owners’ residence, reason for the appointment and whether the company is regulated. No identity documents in this first enquiry. Appointment availability and terms must be confirmed after review.

General information, not legal or tax advice. Requirements depend on entity type, activity and current law. Any appointment is subject to local professional review, due diligence, provider acceptance and agreed terms. Xavion coordinates the enquiry and does not act as a regulator, bank or appointed director through this website.

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