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The Resident Director in Ireland

Updated on Tuesday 14th September 2021

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Resident-Director-in-IrelandThe residency of company directors in Ireland               

According to the Companies Law in Ireland, companies are required to have a resident director. The director must be an Irish resident or a resident of an EEA (European Economic Area) country. According Section 44 (8) in the Company Act, a director is considered a resident if he or she is present in Ireland or in an EEA country:

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

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

What are the duties of Irish resident directors?

The duties and responsibilities of Irish resident directors are established by the Companies Act. The Companies Act , resident directors of Irish companies have common law duties and statutory duties.

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

  • - exercising their power in a good faith and in the best interest of the company,
  • - not disclosing confidential information or make 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,
  • - the prepare annual financial accounts,
  • - the 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 arisen from liquidation or insolvency procedures.

Types of resident directors in Ireland

The Irish legislation allows for the following types of resident directors:

  • - the shadow director that is usually a holder of the majority shares in the company 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.

Our experts in company formation in Ireland also provide nominee director services and can assist you in the process of VAT registration in Ireland.



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Paul Sheridan is one of our company formation specialists. He can help you establish your company in Ireland fast and easy.


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