This article is written for UK business owners, entrepreneurs, and professionals who are considering establishing a company presence in Ireland.
If you're a UK resident seeking EU market access or looking to benefit from Ireland's competitive corporate tax rates, this comprehensive guide provides the essential information you need to make informed decisions about Irish company formation.
Key Takeaways
- At least one EEA-resident director is required for Irish companies, or alternatively, you can purchase a Section 137 Bond for approximately €1,600 (renewable every two years)
- Irish company formation offers UK residents continued EU market access, a competitive 12.5% corporate tax rate, and an English-speaking business environment
- Essential requirements include appointing a company secretary, maintaining a physical registered office address in Ireland, and obtaining VIN numbers for non-resident directors and major shareholders
- Identity verification through VIN or PPS numbers is mandatory for non-resident directors and shareholders owning more than 25% of the company
- Professional incorporation services can streamline the entire process, handling compliance requirements, registered office provision, and ongoing corporate governance obligations
- For full pricing of your Irish company as a UK resident, see our Pricing Page here.

Starting a company in Ireland has become increasingly attractive for UK residents, especially following Brexit. With the UK's departure from the European Union, Irish company formation for UK residents offers an obvious route to EU market access, benefit from Ireland's competitive corporation tax rate of 12.5%, and establish a presence within the European Economic Area.
Choosing Ireland is well known for having a business-friendly environment, English-speaking workforce, and a predictable legal framework (it does come from the UK after all!) that make it an ideal jurisdiction for UK residents setting up Irish companies.
This comprehensive guide covers everything you need to know about how to incorporate a company in Ireland from the UK, including resident director requirements, compliance obligations, and the practical steps involved in cross-border company formation Ireland UK.
Resident Director Requirements When You Set Up a Company in Ireland

EEA Resident Director Rules for Every Company
Every company in Ireland must have at least one director who is resident in a European Economic Area (EU or EEA) country at any given time (with one exception listed below). This is a fundamental requirement under the Companies Act for Irish limited company registration UK residents. The good news is that so long as at least one director who is resident in the EEA is appointed, the other directors can be based anywhere in the world.
Directors can even move in and out of the EEA as they please, so long as they update their addresses with the Irish Companies Registration Office (CRO) and at all times, at least one of those addresses is in the EEA. This requirement ensures a real and continuous link with the European Union.
Why is an EEA Resident Director Required?
Really it's to ensure that companies registered in Ireland have a point of accountability within the EU/EEA for compliance with laws and regulations. This creates a continuous link with one or more jurisdictions within the European Economic Area.
Who Qualifies as an EEA Resident?
An EEA resident director is someone who lives in any of the 30 countries that are part of the European Economic Area (including all EU countries, Iceland, Liechtenstein, and Norway). For those resident in the European economic area, this provides the necessary compliance link. See the full list below.
Unfortunately, for UK residents considering Irish company formation, this means having a director based in these jurisdictions (again, with the one exception below).
What if You Don't Have an EEA-Resident Director?
There are some companies that offer director services but they do tend to be expensive (£4,000 per year) because being a non-executive director of a company you don't know much about is risky. Being a director is a pretty serious role.
If you cannot appoint a director who is an EEA resident, there is an alternative option for UK Residents - you must provide a financial guarantee known as a Section 137 Non-Resident Director Bond.
Section 137 Non-Resident Director Bond for UK Residents

The Section 137 Bond is a legal alternative for companies without an EEA-resident director, making it particularly relevant for UK citizens setting up businesses in Ireland.
What is the Section 137 Bond?
- It is a financial guarantee (insurance essentially), valued at €25,000, purchased from an insurance company
- It costs approximately €1,600 and has to be renewed every two years (unless you get an EEA resident director in the meantime)
- It ensures that the company complies with certain obligations under Irish company law and tax law
- It can be used to set off any fine or penalty that the company might incur
How to Obtain a Section 137 Bond
You can get a bond through our incorproation process but just note that it can add on 7-10 days to the incorporation process.
Company Secretary Requirements for Irish Companies

Appointment of Company Secretary
An Irish company must also appoint a company secretary. This person or entity ensures the company adheres to corporate governance rules - a key aspect of Irish company formation compliance. Unlike in the UK, the company secretary appointment is not optional.
Can the Company Secretary be Based Outside Ireland?
Yes, the company secretary can be located anywhere. However, many non-resident companies appoint professional service providers in Ireland to act as company secretary, which can be beneficial for UK residents incorporating Irish companies. We provide a virtual company secretary solution (there are real people behind it!) for a no-brainer price so that your governance is all taken care of.
Key Responsibilities of Company Secretaries
- Filing annual returns with the Companies Registration Office (CRO)
- Maintaining statutory records and registers
- Ensuring compliance with Irish company law
Irish Company Registered Office Requirements

Mandatory Registered Office Address
Every Irish company must have a registered office address in Ireland - this is non-negotiable for Irish company formation for UK residents.
What is a Registered Office?
This is the official address where all legal correspondence is sent, including communications from the CRO (Ireland's version of the Companies House) and Irish Revenue (Ireland's version of HRMC).
Acceptable Address Types
The address must be a physical location in Ireland. PO boxes are not allowed. Many companies use serviced offices or virtual office providers as their registered address, which can be a cost-effective solution for UK residents setting up Irish companies. We offer this option as part of our solutions.
Identity Verification for Non-Resident Directors

Verified Identity Number (VIN) Requirements
If a non-resident director does not have an Irish Personal Public Service (PPS) number, they will need to obtain a Verified Identity Number (VIN) to complete the company registration process - this is particularly relevant for UK residents going through Irish company formation.
How to Obtain a VIN
We will arrange this for you as part of our incorporation process for a cost of €150 per person that needs it.
Shareholder Identity Requirements
PPS Number or VIN for Non-Resident Shareholders
Non-resident shareholders who own more than 25% of the company must also obtain either a PPS number or a VIN, to allow the filing of the beneficial ownership register. This requirement ensures compliance with Irish regulations on beneficial ownership and tax law.
How Can Open Forest Help?
Open Forest offer the cheapest and fastest incorporation packages in Ireland including holding companies for €99 including CRO fees and access to the Open Forest platform so you can keep track of all of your legal, tax and accounting obligations - at no additional cost.
Choose from one of our incorporation packages here and we will take care of the rest.

Stuart Connolly is a corporate barrister in Ireland and the UK since 2012.
He spent over a decade at Ireland's top law firms including Arthur Cox & William Fry.