Resident Director in Ireland and Nominee Director Services

Having a resident director in Ireland is mandatory when starting a company. However, this is not the only requirement; as such, we invite you to rely on our local specialists to ensure you are fully compliant with the law.

Quick Facts
Minimum number of directors	A company must have at least 2 directors.
Exception from the minimum number of directors (if any)	Yes, for private limited liability companies that can have one director.
Requirement for all directors to be Irish residents	No, only one director must be a resident.
Possibility to appoint an EU/EEA resident director	Yes, EU/EEA directors are also accepted.
Definition of resident director	A director who lives in Ireland or an EU/EEA state at least 183 days in a calendar year.
Requirement for the resident director to be a natural person (YES/NO)	Yes.
Option to appoint a corporate director (YES/NO)	No, only individuals can act as directors.
Restrictions	A person cannot act as a director in more than 25 companies at a time, nor can he/she be bankrupt.
Appointment of resident directors	Directors are appointed by the company’s shareholders.
Specific qualification requirements (if any)	There are no special qualifications a director must have unless specified otherwise by the Articles of Association.
Period of election of the resident director	A director may serve for a fixed term or an indefinite one.
Special requirements for foreign companies	Foreign companies must comply with the same requirements when appointing directors.
Specific requirements to comply with the Trade Register	Both the appointment and lack of a director must be notified to the Trade Register within 14 days.
Possibility to appoint nominee directors (YES/NO)	Yes.
Nominee services availability (YES/NO)	Yes, we provide nominee director services in Ireland.
Duties of resident directors	– acting in good faith, – not disclose any confidential information, – show care and due diligence in exercising his/her power.
Responsibilities of Irish company directors	– prepare and maintain annual financial records, – ensure the company respects audit regulations, – file all relevant information with the Companies Register, – ensure the convening of shareholders for the annual general meeting.
Possibility for companies to appoint other types of directors (YES/NO)	Yes.
Other types of directors	– alternate directors, – executive directors, – non-executive directors.
Company director replacement requirements	The replacement of a director must be reported to the Trade Register within 14 days of the appointment of a new manager (Form B10).
What happens to companies that do not have resident directors	They can appoint nominee directors or respect Section 137 Non-EEA Resident Directors Bond for an Irish Company in the Company Law.
Provision of Section 137 in the Company Law	Section 137 enables companies with no resident directors to pay an insurance bond in order to operate legally in Ireland.
Who can provide nominee director services in Ireland?	This type of service is usually provided by specialized companies.
When can a nominee director be used?	A nominee director is hired by companies that do not have the capacity of appointing a resident director.
Role of a nominee director	The role of a nominee director is that of a non-executive manager.
Are there any restrictions for nominee directors?	Nominee directors do not have access to company bank accounts and cannot sign any official documents on behalf of the company unless instructed so.
For how long can a nominee director service be used?	There is no specific period of time for the use of such a service.
Can foreign companies use nominee directors?	Yes, foreign companies can also use this type of service.
Is it safe to use a nominee director service in Ireland?	Yes, as this is a common service.
Advantages of nominee director services	– easy to obtain, – it is a cheaper option compared to Section 137, – it can be used for as long as necessary.

What is the minimum number of directors an Irish company must have?

Most companies must have at least 2 directors, and at least one of them must be a resident. There is also an exception from the 2-director rule: the private company limited by shares can have at least one director.

What is an Irish resident director, according to the law?

An Irish resident director is a person who lives in Ireland or an EU/EEA country. This means that you can also appoint a person who is a citizen of any EU or EEA state. Specifically, one must live in Ireland or an EU/EEA country:

for at least 183 days in 12 months,
one or more times amounting to up to 183 days in a 12-month period.

NOTE: Persons who only have an EU/EEA passport and live in other states cannot be appointed as resident directors in Ireland. The Companies Registration Office may request proof of residence in such cases.

Is there more than one type of company director in Ireland?

Yes, Irish legislation allows for the following types of resident directors:

the shadow director, who is usually a holder of the majority shares in the company and has a great influence over appointed directors,
the alternate director appointed to act on behalf of the director while absent,
the executive director that are involved in the daily management of the Irish company,
the non-executive director that are independent directors from outside the company.

We have also summarized the contents of this article in an infographic:

Can I also appoint a corporate resident director in my Irish company?

No, corporate directors are not permitted in Ireland.

What happens if I do not have a resident director in Ireland?

In this case, it is possible to appoint a nominee director or to pay the non-resident director bond.

What is an Irish nominee director?

The nominee director is a third party that offers representation and fiduciary services. In Ireland, a nominee company director is hired by the company owners to obtain the authorization to conduct business here. They lack any authority over corporate decisions or access to a company’s bank accounts. In rare circumstances, if a candidate and the company agree, the nominee’s address may be recorded as the company’s registered address.

The nominee will act as a company officer with a non-executive role and have his/her name recorded with the Trade Register for compliance purposes.

How can I appoint a nominee director in Ireland?

There are specialized service providers that offer such services and that can ensure legal compliance.

Why does Ireland require companies to have resident directors?

A resident director can be held accountable for a company’s actions and can also enforce requirements imposed by Irish legislation.

Here is also our video on this topic:

What are the duties of Irish resident directors?

The common law duties of resident directors in Ireland refer to:

exercising their power in good faith and in the best interest of the company,
not disclosing confidential information or making personal profits from such information,
to exercise their functions with care, skill and appropriate diligence.

The statutory duties of resident directors of Irish companies as company officers are:

to maintain the account records,
to prepare annual financial accounts,
to make sure an annual audit is carried out,
to maintain all relevant registers and documents,
to file documents with the Companies Registration Office in Ireland,
to make public certain personal information,
to assemble the company’s general meetings,
duties regarding certain financial transactions,
to discharge any duty arising from liquidation or insolvency procedures.

For complete information about all the requirements for qualifying as a resident director, please contact our specialists in company incorporation in Ireland.

Bernhard Correa, Financial Consultant LSC & PARTNERS · 2 October 2026Bernhard Correa is a corporate and operational manager with LSC & Partners.