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Can you sit on a board there?
Pick a market. You get the residency test, the nationality test, the work-authorisation position, the appointment steps in order, and the frictions that actually delay appointments — each cited to the instrument that creates it.
Choose a market
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Approval or registration requiredIE
No nationality test applies. An EEA residency test applies to the company, which can be satisfied by a bond — but for a regulated firm the real gate is Central Bank pre-approval of you personally.
- Residency test
- At least one EEA-resident director, or a €25,000 s.137 bond, or a s.140 certificate. It binds the company, not the appointee.
- Nationality test
- None.
- Work authorisation
- A non-executive director attending board meetings does not require an employment permit. Executive roles for non-EEA nationals require one.
- Board language
- Board process is in English.
- Tenure limit once appointed
- Nine years is the Central Bank's expectation for independent non-executive directors of credit institutions and insurers; beyond it, independence must be justified.
- Time commitment
- Fund boards typically meet quarterly; a regulated bank or insurance board meets far more often and the Central Bank tests whether the director has the time.
- What a seat pays
- €40,000 – €80,000 a year for an INED of an Irish regulated fund or mid-sized firm; €90,000 – €160,000 for a bank or insurance undertaking board.
- Tax on your fees
- Directors' fees from an Irish company are Irish-source and taxed through PAYE, with double-taxation relief claimed afterwards.
The appointment steps, in order
- 1Consent to act and CRO filing (Form B10) within 14 days of appointment
- 2For a regulated firm, submit an Individual Questionnaire and obtain Central Bank pre-approval for the controlled function before taking the role
- 3Demonstrate adequate time commitment, including disclosure of all other directorships held
- 4Where the Senior Executive Accountability Regime applies, agree your statement of responsibilities before appointment
What actually gets in the way
- Central Bank pre-approval for a PCF role takes months and includes an interview for the more significant roles — plan the timetable around it, not the other way round
- The Central Bank scrutinises aggregate time commitment across a director's whole portfolio, which constrains how many Irish regulated seats one person can hold
- Directors' residential addresses are on the public CRO register unless an exemption applies
The instruments behind these answers
- Companies Act 2014 s.137 — A company must have at least one director resident in an EEA state. Where it does not, it must hold a €25,000 bond, or a Revenue certificate under s.140 confirming a real and continuous link with an economic activity in the State. (Companies Registration Office)
- Central Bank Corporate Governance Requirements for Credit Institutions / Insurance Undertakings — Prescribes board size, the minimum number of independent non-executive directors, committee composition and a tenure expectation, with heavier requirements for high-impact firms. (Central Bank of Ireland)
- Central Bank (Individual Accountability Framework) Act 2023 — Introduced the Senior Executive Accountability Regime, conduct standards for individuals, and an enhanced fitness-and-probity regime. In force for in-scope firms since 2024, with responsibility mapped to named individuals. (Central Bank of Ireland)
- Irish Corporate Governance Annex — Applies alongside the UK Corporate Governance Code for Euronext Dublin listed companies, adding Irish-specific disclosure on board composition, appointments and audit-committee arrangements. (Euronext Dublin)
Reviewed against primary sources in August 2026. This is governance decision-support, not legal or tax advice. Rules change and transitional provisions frequently apply — verify against the primary instrument before you rely on it.
Eligibility is only the first question
Being allowed to sit on a board there is not the same as being read for one.
The mobility index answers the second question: whether your record is legible to a board in that market, whether you hold what it is currently short of, and whether you can do the job in the language its board works in.