You can form and own an Irish company from the UK, the US or anywhere else in the world. The Section 137 bond replaces the EEA-resident director requirement for a minimum two-year period. Forti handles the bond, identity process and incorporation together.
At least one director must be resident in an EEA Member State. The EEA is the EU plus Iceland, Liechtenstein and Norway.
For a newly formed company with no EEA-resident director, the Section 137 bond is the direct statutory route. A Section 140 certificate depends on existing economic activity and is not a formation-stage shortcut.
| Route | Available when | Core requirement | Duration | Main consideration |
|---|---|---|---|---|
| Section 137 bond | At incorporation or when the last EEA-resident director leaves | Prescribed €25,000 surety bond | Minimum two years | Renewal or replacement route required at expiry |
| EEA-resident director | When a genuine EEA-resident director joins the board | A real director who accepts full statutory duties | While resident and in office | Governance involvement, responsibility and any professional fee |
| Section 140 certificate | After the company proves a real and continuous economic link with Ireland | Revenue statement and CRO Form B67 | While the link remains in force | Evidence-heavy — assessed on the company's actual activity |
The bond is a surety instrument — not a director, a tax payment or cover for ordinary business debts.
An EEA-resident director is a valid alternative where the appointment is genuine. It is not a name added solely to satisfy a CRO form.
A company with genuine activity in Ireland can apply for a certificate confirming a real and continuous economic link. This requires Form B67 and a Revenue statement issued within the previous two months.
A director without an Irish PPSN uses Form VIF (Verification of Identity Form) to obtain an Identified Person Number (IPN) accepted for CRO filings. The process is not the same as BEN2 — use the current form only.
Six stages — from the director and route assessment through to bond-expiry tracking.
All fees exclude VAT. External witnessing, certified documents, translations and additional tax or legal work are quoted separately where required.
View current company-registration packages →
We confirm the director route, package, documents and any external costs before you proceed — no surprises once the formation begins.
The bond, director details, VIF process, secretary and Irish address need to fit together before the CRO application is submitted. Forti prepares them as one formation file and tracks the obligations that follow.
Set up my Irish company and bond →Everything connected to non-resident Irish company formation and ongoing compliance.
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