Our comprehensive guide covers everything you need to know about directors' loans. Explore the implications of directors' loans in Ireland.Guide on Legal and Tax Implications regarding Director's Loan Account in Ireland. Learn more on how to minimise the risks involved today. Learn about directors loan accounts, including tax implications and legal risks. Get expert guidance on managing your DLA effectively. To set up a company, you need stakeholders (director, company secretary and shareholders), an address in Ireland, share capital, and a unique company name. Guidance about how to access help in completing the ROS Form CT1 is in Tax and Duty Manual. You or your company may have to pay tax if you take a director's loan. Your personal and company tax responsibilities depend on how the loan is settled.