Irish Company Director

Companies registered in Ireland require a minimum of one individual aged 18 or over to act in the capacity of company director, corporate directors are not allowed.

At least one of the directors be resident in the EU.

Where there is no director of the company whom will be resident in the EU the alternative of a Non Resident Director Bond can be put in place.

The directors of a company are the officers who are appointed by the shareholders to manage the day to day affairs of the Company. No qualifications are required to become a company director.

Directors have an obligation to file with the Registrar of Companies a notification of any of the following:

  • Change in the constitution of the company
  • Change in the registered office address
  • Change of directors and/or secretaries and their particulars
  • Alterations in share capital
  • Annual returns
  • Mortgages and charges relating to company property
  • Resolutions passed by the company

Company directors are legally obliged to ensure that certain documents are filed with the Registrar of Companies. Some are required to be filed by every company e.g. the annual return while others are required to be filed only in certain circumstances e.g. on the death of a director. Accounts are required to be annexed to a companies 2nd and subsequent annual returns.

Below is a list of those documents more commonly required to be filed with the Registrar.

  • Annual Return
  • Change of registered office
  • Notice of increase in nominal (authorised) capital
  • Change of director and/or secretary or of their particulars
  • Declaration that a person has ceased to be a director or secretary
  • Notice that a person holding the office of director or secretary has died
  • Nomination of a new annual return date
  • Notification of the creation of a mortgage or charge
  • Memorandum of satisfaction of charge
  • Ordinary resolution
  • Special resolution
  • Return of allotments

Any transfer of shares is required to be submitted with the Revenue Commissioners. Such transfers should then be recorded in the next annual return.