Ireland is a common-law, English-speaking gateway to the EU, and forming a company is comparatively fast. The standard vehicle is the private company limited by shares (LTD).
The LTD form
An LTD has a single-document Constitution, can have just one director and a separate secretary, and has no minimum share capital. It enjoys full and unlimited legal capacity.
The EEA-resident director rule
At least one director must be resident in an EEA state. If no director is EEA-resident, the company must hold a Section 137 bond (insurance) or obtain a "real and continuous link" exemption. This is the issue foreign founders most often miss.
Register with the CRO
Incorporation is filed with the Companies Registration Office (CRO), usually online through the CORE portal. Straightforward applications are often processed within a few working days.
Tax registration
After incorporation the company registers with Revenue for corporation tax, VAT where relevant, and payroll taxes if it employs staff.
For foreign founders
The EEA-director requirement and the bond are the steps that trip up overseas founders. A verified Irish colleague can confirm whether a bond is needed, prepare the Constitution, and file with the CRO.
Requirements such as the bond and residency tests should be confirmed with admitted Irish counsel.