Beyond the Register: Courts, Companies, and What Comes Next

The Companies Registration Office

The first week of January 2026 saw 356 new companies registered with the CRO — a figure that reflects the traditional January surge as businesses incorporate at the start of the new financial year. The most notable registration was USAA EU Designated Activity Company, registered on 1 January 2026 with €200 million in authorised capital and €80 million already issued, at 35 Shelbourne Road, Ballsbridge. Also registered on 7 January was FNZ Global Management Limited, a New Zealand-headquartered wealth management technology company, at 1 Cumberland Place, Fenian Street, Dublin 2 — the same address as the week's highest-value property transaction. The CRO data for this period also shows 12,420 companies with filing activity, reflecting the post-Christmas administrative catch-up that typically peaks in the first two weeks of January.

The Irish Courts

No judgments were delivered in the period 1–7 January 2026 — the courts were in recess for the Christmas vacation. However, two recent judgments are directly relevant to property market participants. In [2026] IEHC 7 Michael v Doody, delivered on 12 January 2026, Mr Justice Gillane confirmed that a protected tenancy under the Housing (Private Rented Dwellings) Act 1982 does not survive the death of the tenant and does not vest in the tenant's estate — a ruling with significant implications for landlords dealing with succession disputes in older tenancies. In [2025] IEHC 393 Pepper Finance Corporation v Cuffe, Ms Justice Phelan granted a possession order in respect of a Waterford property, confirming that the Land Registry's record of a charge is conclusive as to ownership and that a money judgment is not required before a possession order can be sought.

Property Markets and Plans

Beyond the transactions registered this week, the planning pipeline points to a market that is building supply across a wider geographic range than at any point in the past decade. The 35 applications received span 11 local authorities from Donegal to Tipperary, with Kildare leading on volume. The 119 residential units proposed — concentrated in the Portlaoise brownfield (217 units, the largest single application) and the IRES REIT Tallaght scheme (38 units) — represent a modest but meaningful addition to the national pipeline. Commercial property activity was also visible: the €540,000 sale of 42 Grafton Street and the €1.626 million sale at 1 Cumberland Place signal continued investor interest in Dublin's prime retail and office corridors.

The Week Ahead

The first week of January 2026 has set a clear agenda for the months ahead. Three themes dominate: the institutional transition in residential investment (DWS selling, IRES building), the regional supply breakthrough (Portlaoise's 217-unit brownfield ambition), and the structural repricing of commuter-belt property (Wicklow outperforming Dublin). The single most important takeaway from this period is that the Irish property market is no longer a Dublin story — it is a national story, with regional towns, coastal counties, and institutional investors all playing significant and sometimes contradictory roles.

What to Watch in February 2026: (1) The Laois County Council decision on the Portlaoise 217-unit application — due 3 March 2026 — will be a bellwether for regional brownfield development. (2) The South Dublin County Council decision on IRES REIT's Tallaght application — due 3 February 2026 — will signal whether institutional build-to-rent pipelines are advancing. (3) Whether Wicklow's premium pricing cluster is sustained or represents a seasonal spike in the January data.