{"id":41666,"date":"2026-07-23T05:00:04","date_gmt":"2026-07-23T10:00:04","guid":{"rendered":"https:\/\/bbrown.com\/?page_id=41666"},"modified":"2026-07-24T06:42:02","modified_gmt":"2026-07-24T11:42:02","slug":"section-137-bonds","status":"publish","type":"page","link":"https:\/\/bbrown.com\/ie\/corporate\/section-137-bonds\/","title":{"rendered":"Section 137 Bonds"},"content":{"rendered":"

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\n Section 137 Bonds for Irish Companies\n <\/h1>\n\t

Support for Irish-registered companies that do not have an EEA-resident director.<\/p>\n <\/div>\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t

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Overview<\/h3>\n
\n A Section 137 Bond may be required where an Irish-registered company does not have at least one director resident in the European Economic Area.<\/p>\n
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Under Section 137 of the Companies Act 2014, at least one director of an Irish company must be resident in an EEA state, unless the company holds a prescribed bond in force to the value of \u20ac25,000 or has another applicable exemption.<\/div>\n
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Brown & Brown can help arrange Section 137 Bonds for companies that need support meeting this requirement, including businesses with directors based outside the EEA.<\/div>\n<\/div>\n

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SECTION 137 BONDS<\/p>\n

\n Need a Section 137 Bond?\n <\/h2>\n\t\n <\/div>\t
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\n How We Can Help\n <\/h2>\n\t\n <\/div>[vc_column_text css=””]Brown & Brown helps companies arrange Section 137 Bonds by guiding them through the application process, supporting required documentation and helping them understand the practical timelines involved.<\/p>\n
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Whether the company is newly incorporated or an existing Irish company with no EEA-resident director, our team can help you understand what is needed and how to progress the bond request.<\/div>\n<\/div>\n

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\n Who Needs One?\n <\/h3>\n\t\n <\/div>[vc_column_text css=””]An Irish-registered company is generally required to have at least one director who is resident in the European Economic Area.<\/p>\n
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Where a company does not have an EEA-resident director, it may be able to meet the requirement by arranging a Section 137 Bond in the prescribed form and to the required value.<\/div>\n
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This can apply to companies with directors based in countries outside the EEA, including companies with only UK-resident directors, US-resident directors, or directors based in other non-EEA jurisdictions.<\/div>\n<\/div>\n

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\n What the Bond Covers\n <\/h3>\n\t\n <\/div>[vc_column_text css=””]A Section 137 Bond is designed to provide financial security in connection with certain fines and penalties that may arise under the Companies Act 2014 and relevant tax legislation.<\/p>\n
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The \u20ac25,000 amount refers to the value of the bond. It does not mean the company pays \u20ac25,000 upfront. The company pays the bond premium for the relevant bond period.<\/div>\n<\/div>\n

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\n Cost and Duration\n <\/h3>\n\t\n <\/div>[vc_column_text css=””]Brown & Brown can help arrange Section 137 Bonds from \u20ac1,500 for a two-year period, inclusive of a \u20ac300 fee. This is payable as one premium for the two-year period.<\/p>\n
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Please note that a Section 137 Bond is a non-refundable insurance product and cannot be cancelled.<\/div>\n
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Where a duplicate bond is required, a reseal fee of \u20ac50 may apply.<\/div>\n<\/div>\n

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\n Section 137 Bonds Explained\n <\/h2>\n\t\n <\/div>[vc_column_text css=””]Section 137 Bonds can be straightforward once the requirement is understood. The questions below cover the key points companies usually need to know before requesting a proposal.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_single_image image=”38000″ img_size=”full” css=””][\/vc_column][vc_column width=”1\/2″]
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\n\n \n <\/i>\n What is a Section 137 Bond?<\/span>\n <\/a>\n\n
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A Section 137 Bond is a bond that may allow an Irish-registered company to operate without an EEA-resident director, provided the bond is in the prescribed form and in force to the required value.<\/p>\n
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The bond is not the same as appointing a director. It is a financial guarantee connected to specific company law and tax-related fines and penalties.<\/div>\n<\/div>\n

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\n\n \n <\/i>\n Is the bond value the same as the cost?<\/span>\n <\/a>\n\n
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No. The \u20ac25,000 figure refers to the value of the bond. It does not mean that the company pays \u20ac25,000 upfront.<\/p>\n
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The company pays a premium for the bond. Brown & Brown can currently help arrange Section 137 Bonds from \u20ac1,500 for a two-year period, inclusive of a \u20ac300 fee.<\/div>\n<\/div>\n

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\n\n \n <\/i>\n Is a Section 137 Bond refundable?<\/span>\n <\/a>\n\n
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No. A Section 137 Bond is a non-refundable insurance product and cannot be cancelled. <\/div>\n <\/div>\n\n <\/div>\n <\/div>\n
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\n\n \n <\/i>\n How long does the bond last?<\/span>\n <\/a>\n\n
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Section 137 Bonds are generally arranged for a two-year period. If the company still does not have an EEA-resident director when the bond period ends, a further bond or another appropriate route may be required. <\/div>\n <\/div>\n\n <\/div>\n <\/div>\n
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\n\n \n <\/i>\n What if the company appoints an EEA-resident director?<\/span>\n <\/a>\n\n
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If the company has at least one director resident in the EEA, the Section 137 Bond requirement may not apply. The company should take professional advice to confirm the appropriate route based on its circumstances. <\/div>\n <\/div>\n\n <\/div>\n <\/div>\n
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\n\n \n <\/i>\n Are there alternatives to a Section 137 Bond?<\/span>\n <\/a>\n\n
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In some cases, a company may be able to rely on another route, such as appointing an EEA-resident director or obtaining a section 140 certificate where the company has a real and continuous link with economic activities being carried on in the State.<\/p>\n
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The right option will depend on the company\u2019s circumstances.<\/div>\n<\/div>\n

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\n\n \n <\/i>\n Does Brexit affect UK-resident directors?<\/span>\n <\/a>\n\n
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UK-resident directors are no longer resident in an EEA state for this purpose. This means an Irish company with only UK-resident directors may need to consider whether a Section 137 Bond or another route is required. <\/div>\n <\/div>\n\n <\/div>\n <\/div>\n [\/vc_column][\/vc_row][\/vc_section][vc_section section_padding_top=”pt-5″ section_padding_bottom=”pb-5″ full_width=”stretch_row” css=”.vc_custom_1784798233262{background-color: #FFFFFF !important;}”][vc_row row_padding_bottom=”pb-4″ full_width=”stretch_row” content_placement=”middle” row_title=”New CTA” css=”.vc_custom_1784798203595{background-image: url(https:\/\/bbrown.com\/wp-content\/uploads\/2025\/02\/4be645659cbbb0f3bbb6de6614f07be2.png?id=12055) !important;}”][vc_column width=”1\/2″]\n
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Need Support Arranging a Section 137 Bond?<\/p>\n

\n Need Support Arranging a Section 137 Bond?\n <\/h2>\n\t\n <\/div>[vc_column_text css=”” text_color=”text-white”]Our team can help you understand the application requirements, current pricing and expected timelines for arranging a Section 137 Bond.[\/vc_column_text]\t
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\n Why Choose Brown & Brown?\n <\/h2>\n\t\n <\/div>[\/vc_column][\/vc_row][vc_row][vc_column width=”1\/3″]
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Practical Application Support<\/h3>\n
We help you understand what information is needed and how to progress a Section 137 Bond request.<\/div>\n\n \n <\/div>\n <\/div>\n <\/div>\n\n [\/vc_column][vc_column width=”1\/3″]
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Clear Timelines<\/h3>\n
We provide guidance on expected processing times for bonds issued within Ireland and overseas.<\/div>\n\n \n <\/div>\n <\/div>\n <\/div>\n\n [\/vc_column][vc_column width=”1\/3″]
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Experienced Team<\/h3>\n
Your enquiry will be directed to the appropriate Brown & Brown team for support with Section 137 Bonds.<\/div>\n\n \n <\/div>\n <\/div>\n <\/div>\n\n [\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column]\n
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\n Speak to Brown & Brown About Section 137 Bonds\n <\/h2>\n\t\n <\/div>[vc_column_text css=””]If your Irish company does not have an EEA-resident director, Brown & Brown can help you understand the Section 137 Bond process and request a proposal.[\/vc_column_text]\t
\n\t\t\t\t\t\n\t\t\t\tRequest a Proposal<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row row_style=”page-hero” full_width=”stretch_row_content_no_spaces”][vc_column][\/vc_column][\/vc_row][vc_section][vc_row row_padding_bottom=”pb-1″][vc_column][\/vc_column][\/vc_row][vc_row row_padding_bottom=”pb-4″][vc_column][\/vc_column][\/vc_row][vc_row][vc_column][vc_separator css=””][\/vc_column][\/vc_row][vc_row row_padding_top=”pt-2″][vc_column][vc_column_text css=””]Brown & Brown helps companies arrange Section 137 Bonds by guiding them through the application process, supporting required documentation and helping them understand […]<\/p>\n","protected":false},"author":43,"featured_media":37943,"parent":13254,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-41666","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nSection 137 Bonds Ireland | Brown & Brown<\/title>\n<meta name=\"description\" content=\"Need a Section 137 Bond for an Irish company with no EEA-resident director? 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