Before a foreign buyer or lender commits to a Polish commercial property, the collateral question comes first: what encumbers the asset, what is the owner's actual standing, and what do the official registers show versus what they do not. This page maps the sources, their access conditions, their costs, and their limits — before any payment is made to KORDECKI & Partners.
- Krajowy Rejestr Sądowy (KRS)
- Full company file — shareholders, management, registered capital, representation rules — available free of charge, without login, at rejestr.io and ekrs.ms.gov.pl. Certified extract (odpis): approximately 30–60 PLN. Source: KRS / ekrs.ms.gov.pl · retrieved August 2026.
- Rejestr Zastawów (pledge register)
- Two separate systems must be run in parallel. Rejestr Zastawów (Ministry of Justice): certificate on a pledgor DW-1: 20 PLN; certificate on a pledged item DW-2: 20 PLN; certified extract DW-4: 15 PLN. Rejestr Zastawów Skarbowych (Ministry of Finance, tax pledges): free search plus a wypis/zaświadczenie at 50 PLN via e-Urząd Skarbowy. Source: Centralna Informacja / e-Urząd Skarbowy · retrieved August 2026.
- Elektroniczne Księgi Wieczyste (land register)
- Free, without login — but only by land register number (numer KW). Search by owner name is prohibited for private parties. The path runs through the cadastral register (ewidencja gruntów) to obtain the KW number first. Source: ekw.ms.gov.pl · retrieved August 2026.
- Krajowy Rejestr Zadłużonych (KRZ)
- Free, without login, at krz.ms.gov.pl. Covers insolvency and restructuring proceedings opened after 1 December 2021 only. Earlier proceedings are not in this register. Source: krz.ms.gov.pl · retrieved August 2026.
What KRS shows about the owner of a Polish commercial asset
KRS is the primary entry point for any collateral review of a Polish commercial property. The register discloses the company's full legal name, registered address, share capital, current and historical shareholders with their share percentages, management board members, supervisory board members, and the rules governing who may bind the company. Financial statements filed with the Repozytorium Dokumentów Finansowych are attached to the KRS record and are also free of charge.
The KRS file is public and free. What a buyer or lender pays for in the Signal tier is the assembled path: extracting the correct KRS number from a Polish identifier, reading the document set in Polish, cross-referencing the shareholder list against the CRBR beneficial ownership register, and producing a structured English summary with source citations. That work is not performed by the register itself.
One structural limit applies immediately: KRS shows the registered legal owner. It does not show whether that owner has agreed to transfer the asset, whether an informal usufruct arrangement exists, or whether the company's articles of association require shareholder approval for a disposal — all of which appear only in the company's internal documents or a notarial deed.
| Data point | Visible in KRS | Source / cost |
|---|---|---|
| Company name, address, NIP, REGON | Yes | ekrs.ms.gov.pl / free |
| Shareholders and share percentages | Yes (sp. z o.o.); not disclosed for S.A. beyond threshold | ekrs.ms.gov.pl / free |
| Management board, supervisory board | Yes | ekrs.ms.gov.pl / free |
| Registered capital | Yes | ekrs.ms.gov.pl / free |
| Filed financial statements | Yes, via RDF | ekrs.ms.gov.pl / free |
| Pending share transfer agreements | No | Not in KRS |
| Articles of association disposal restrictions | Partial — summary only | Full text in certified odpis |
| Ultimate beneficial owner (UBO) | No — separate CRBR register | crbr.podatki.gov.pl / free |
Pledge registers: two systems, one collateral picture
Polish law creates two parallel pledge registers that must both be checked to establish the full encumbrance profile of a commercial asset. Missing either one produces an incomplete picture.
The Rejestr Zastawów, operated by the Ministry of Justice through Centralna Informacja, records registered pledges (zastaw rejestrowy) under the 1996 Act on Registered Pledges. A search against the pledgor entity costs 20 PLN per certificate (DW-1). A search against the pledged item costs 20 PLN (DW-2). A certified extract (DW-4) costs 15 PLN. These are the statutory fees set by the Ministry of Justice tariff.
The Rejestr Zastawów Skarbowych, operated by the Ministry of Finance, records tax pledges (zastaw skarbowy) arising automatically when a tax liability exceeds the statutory threshold. The search itself is free. A formal certificate (wypis or zaświadczenie) costs 50 PLN and is obtained through e-Urząd Skarbowy. A tax pledge attaches to the debtor's movable assets and transferable rights — including shareholdings — by operation of law, without registration being a condition of creation.
| Register | Operator | Type of pledge | Search cost | Certificate cost |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice / Centralna Informacja | Registered pledge (zastaw rejestrowy) | 20 PLN per query (DW-1 or DW-2) | 15 PLN (DW-4) |
| Rejestr Zastawów Skarbowych | Ministry of Finance / e-Urząd Skarbowy | Tax pledge (zastaw skarbowy) | Free | 50 PLN (wypis/zaświadczenie) |
Land register: the title chain and mortgage entries
The Elektroniczne Księgi Wieczyste system (ekw.ms.gov.pl) holds the title register for Polish real property. It is free and requires no login. Section IV of each land register entry records all mortgages (hipoteki), their creditors, amounts, and ranking. Section III records limited rights in rem and restrictions on disposal.
The access condition is structural: the system searches only by land register number (numer KW). Search by owner name or address is not available to private parties. For a foreign buyer who holds only the property address, the path runs through the cadastral register (ewidencja gruntów i budynków), operated by the starostwo (district office), to obtain the plot identifier (numer działki) and from there the KW number. That path requires a Polish address in a specific administrative format, knowledge of which starostwo holds the record, and in some districts a formal written request.
Mortgages registered in the land register bind the property regardless of who owns it. A buyer takes the asset subject to any registered mortgage unless it is discharged before or at closing. The land register shows the amount, currency, creditor, and ranking — but not the outstanding balance of the underlying loan.
Insolvency and restructuring: KRZ and its cut-off date
The Krajowy Rejestr Zadłużonych (krz.ms.gov.pl) is the central insolvency and restructuring register. It is public, free, and requires no login. A search runs by NIP, KRS number, PESEL, or case signature. The register covers bankruptcy proceedings, restructuring proceedings, and debt relief proceedings.
The critical limit: KRZ contains only proceedings opened on or after 1 December 2021. It replaced the earlier Rejestr Dłużników Niewypłacalnych, which is no longer updated. A clean KRZ result does not confirm the absence of a proceeding opened before that date. Earlier proceedings were published in the Monitor Sądowy i Gospodarczy (MSiG), whose archive at wyszukiwarka-msig.ms.gov.pl runs from 1996 and is free of charge. From December 2021, insolvency and restructuring announcements moved to KRZ; MSiG no longer carries them.
A complete insolvency check therefore requires both systems: KRZ for post-November 2021 proceedings and MSiG for the period from 1996 to November 2021. A negative result in KRZ alone is not a clean bill.
Beneficial ownership: CRBR
The Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) is Poland's UBO register. It is public, free of charge, and accessible without an account at crbr.podatki.gov.pl. The register discloses the beneficial owner's name, nationality, country of residence, and the nature and extent of control. Entities required to register include sp. z o.o., S.A., and other specified legal forms.
CRBR entries are self-reported by the company. The register does not independently verify the accuracy of what is filed. A discrepancy between the CRBR entry and the KRS shareholder list is itself a finding — it may indicate a recent change not yet updated in one register, a layered structure, or an error. The report records both and flags the gap.
VAT status and bank accounts: Biała lista
The Biała lista podatników VAT (podatki.gov.pl, administered by the Head of KAS) discloses VAT registration status, the entity's registered details, and the bank account numbers declared to the tax authority. The search is free and requires no login. It supports queries on a historical date — relevant when verifying the status at the time of a past transaction.
For a buyer financing a transaction, the bank account check carries a direct legal consequence: a payment made to an account not on the Biała lista can trigger joint and several VAT liability under Polish tax law. That is a collateral risk that the register check either confirms or eliminates before funds move.
The limit of what the sources allow
Each register discloses what it was designed to disclose. None of them shows the full encumbrance picture on its own. KRS shows the registered owner — not the beneficial owner, not pending transfers, not disposal restrictions in the articles beyond their summary. The land register shows registered mortgages — not the outstanding loan balance, not informal arrangements, not easements created by long use. KRZ shows insolvency proceedings from December 2021 — not earlier ones, which sit in MSiG. The pledge registers show registered and tax pledges — not contractual pledges that were not submitted for registration. CRBR shows what the company filed — not whether that filing is accurate.
The ceiling of what the sources allow is stated before payment. No report produced from these registers can confirm the absence of an undisclosed arrangement, an unregistered encumbrance, or a proceeding that predates the relevant register's coverage. What the report produces is a documented record of what each register shows and where each chain ends — so that the buyer or lender knows precisely what has been verified and what has not.
- KRS: registered legal owner confirmed; beneficial owner requires separate CRBR check
- Land register: accessible only by KW number — address-to-KW path adds a step
- KRZ: covers December 2021 onwards; MSiG required for earlier periods
- Pledge registers: two systems; tax pledge arises by law without registration
- CRBR: self-reported; discrepancies with KRS are a finding, not a guarantee of accuracy
What is included at each tier
| Scope | Signal — €590 | Standard — €990 | Extended — €2,200 |
|---|---|---|---|
| KRS company file (current + historical) | Yes | Yes | Yes |
| CRBR beneficial ownership check | Yes | Yes | Yes |
| KRZ insolvency check (post-2021) | Yes | Yes | Yes |
| Biała lista VAT and bank account status | Yes | Yes | Yes |
| MSiG archive search (pre-2021 insolvency) | No | Yes | Yes |
| Land register (EKW) — mortgage and encumbrance section | No | Yes | Yes |
| Rejestr Zastawów (registered pledges) | No | Yes | Yes |
| Rejestr Zastawów Skarbowych (tax pledges) | No | Yes | Yes |
| Filed financial statements (RDF) — last three years | No | Yes | Yes |
| Cadastral path (ewidencja gruntów → KW number) | No | Yes | Yes |
| Cross-register discrepancy analysis | No | Partial | Yes |
| Group structure mapping (multi-entity) | No | No | Yes |
| Financial statement ratio analysis | No | No | Yes |
| English-language summary with source citations | Yes | Yes | Yes |
| Not included at any tier | Legal qualification of findings; advice on transaction structure; representation; valuation; physical inspection; title insurance. | ||
Where the sources disagree
The most common discrepancy in Polish commercial property files is between the KRS shareholder list and the CRBR beneficial ownership entry. KRS records the registered shareholder; CRBR records whoever the company has declared as the ultimate beneficial owner. When these differ — different names, different control percentages, a shareholder present in KRS but absent from CRBR — the gap is recorded and its possible explanations are noted. The report does not resolve the discrepancy; it documents it so that the buyer or lender can direct follow-up questions to the correct party.
A second common discrepancy appears between the mortgage amount registered in the land register and the financial statements filed in RDF. A mortgage registered at a high nominal value may secure a loan that is substantially repaid; conversely, a balance sheet showing modest liabilities may not reflect a recently registered mortgage not yet captured in the filing period. Both registers are checked against each other, and any gap is flagged.
Frequently asked questions
Is KRS really free, and what does the report then add?
KRS is public and free of charge. The register is in Polish, uses Polish legal identifiers, and returns unstructured PDFs. The report adds the path from a property address to the correct KRS number, the reading and structuring of the document set in English, cross-referencing against CRBR and the pledge registers, and a source-cited summary that a lender's credit committee or a buyer's board can read without a Polish law degree.
Why must both pledge registers be checked?
The Rejestr Zastawów covers contractual registered pledges. The Rejestr Zastawów Skarbowych covers tax pledges, which arise by operation of law when a tax liability exceeds the statutory threshold — without any registration act by the creditor. A search of only one register leaves the other's encumbrances invisible.
What does a clean KRZ result mean?
A clean KRZ result means no insolvency or restructuring proceeding is recorded for that entity in the register covering proceedings from 1 December 2021 onwards. It does not confirm the absence of a proceeding opened before that date. The Standard and Extended tiers include the MSiG archive check for the pre-2021 period.
How is the land register accessed if only the address is known?
The EKW system searches by land register number (numer KW) only. Starting from a street address, the path runs through the cadastral register (ewidencja gruntów i budynków) held by the relevant starostwo to obtain the plot number (numer działki), and from there the KW number. This step is included from the Standard tier.
How long does the report take?
Signal: typically three to five business days. Standard: five to eight business days. Extended: ten to fifteen business days. Timelines depend on cadastral register response times for the land register path and on the volume of historical filings in MSiG for the pre-2021 insolvency search.
Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. KORDECKI & Partners assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.