Before a foreign buyer or lender commits to commercial property in Poland, two questions determine whether the asset can serve as collateral: what encumbrances already attach to it, and what the underlying entity actually looks like. Both answers come from official registers — but each register has a ceiling, and that ceiling is stated here before any engagement begins.
- What KRS shows
- Current corporate structure, registered capital, management board, statutory changes. Source: Krajowy Rejestr Sądowy (KRS) — free, no login required. Verified: June 2026.
- What filed financials show
- Annual accounts submitted to Repozytorium Dokumentów Finansowych — free, no login required. Verified: June 2026.
- What the charges registers show
- Two separate systems: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). A complete pledge profile requires both. Verified: June 2026.
- What the land register shows
- Encumbrances on title via Elektroniczne Księgi Wieczyste — free, but requires the KW number. Search by name is not available to private parties. Verified: June 2026.
- What insolvency records show
- KRZ (krz.ms.gov.pl) covers proceedings opened after 1 December 2021 only. Earlier proceedings are not in this system. Verified: June 2026.
What the Krajowy Rejestr Sądowy actually contains
KRS is the central companies register for Poland. It records the legal form, registered address, share capital, management board composition, supervisory board, and any registered changes to each of those fields. Extracts are available free of charge through the Ministry of Justice portal. A certified extract (odpis) carries a fee of approximately 30–60 PLN per document.
KRS also contains a disclosure history. Amendments to articles of association, capital increases and reductions, and changes of management are timestamped. For a buyer assessing collateral, that history shows whether the entity presenting the asset is the same entity that acquired it — and whether any structural change occurred close to the transaction date.
Financial statements filed with Repozytorium Dokumentów Finansowych are linked directly to the KRS entry. They are free and accessible without registration. The statements show what the entity reported; they do not show whether the report was audited or whether it was filed on time — both of which require a separate check against the filing deadline rules.
The pledge and charges layer
Poland operates two parallel pledge registers. They serve different creditor types and are maintained by different ministries. Checking only one produces an incomplete picture of what already encumbers the asset or the entity holding it.
| Register | Maintained by | Search type | Certificate fee | What it covers |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice (Centralna Informacja) | By pledgor (DW-1) or by object (DW-2) | 20 PLN per search; extract (DW-4) 15 PLN | Registered pledges under civil law |
| Rejestr Zastawów Skarbowych | Ministry of Finance | By object, via e-Urząd Skarbowy | Search free; certificate (wypis/zaświadczenie) 50 PLN | Tax authority pledges securing unpaid tax liabilities |
A tax pledge (zastaw skarbowy) secures the state's claim on the debtor's assets before a civil creditor's pledge in certain priority scenarios. Lenders and buyers relying on collateral value must confirm the tax pledge register is clear — not only the civil register.
Land register access and the KW number problem
The Elektroniczne Księgi Wieczyste system (EKW) records mortgages, easements, and other encumbrances on Polish real property. Access is free. The obstacle is structural: the system only accepts a KW (księga wieczysta) number as the search key. Search by owner name or company name is not available to private parties.
The path to the KW number runs through the land and buildings register (ewidencja gruntów i budynków), which is maintained at the district (powiat) level. That register links the cadastral parcel to the KW number. Obtaining the parcel identifier requires either a document from the seller or a request to the relevant starostwo. This is an access barrier — not a legal obstacle — but it means the EKW check cannot start without prior document work.
Insolvency and restructuring records
The Krajowy Rejestr Zadłużonych (KRZ) at krz.ms.gov.pl is public, free, and requires no login. It covers bankruptcy and restructuring proceedings opened after 1 December 2021. Search runs by NIP, KRS number, PESEL, or case signature.
Before December 2021, proceedings were announced in the Monitor Sądowy i Gospodarczy (MSiG). The MSiG archive is searchable from 1996 at wyszukiwarka-msig.ms.gov.pl, also free and without registration. An entity with no KRZ entry may still have a concluded or ongoing proceeding from the prior system. A complete insolvency check covers both.
A negative result in either register does not confirm the absence of a filed application that has not yet been processed. Processing lag between filing and publication exists in all systems.
VAT status and bank account verification
The Biała Lista (White List of VAT taxpayers), maintained by the Head of the National Revenue Administration (KAS) at podatki.gov.pl, is free and requires no login. It shows current VAT status, registered address, and declared bank accounts. It also shows the reason and date of any deregistration, suspension, or reinstatement.
The practical significance for a buyer: a payment made to a bank account not listed on the Biała Lista on the payment date creates joint and several VAT liability for the payer. The register allows retroactive checks against any past date. This check is relevant to any transaction involving a Polish VAT-registered counterparty.
Beneficial ownership — CRBR
Poland's Central Register of Beneficial Owners (CRBR) is public, free, and accessible without an account. It records the natural persons who ultimately own or control entities registered in KRS. The register shows name, nationality, country of residence, PESEL (where applicable), and the nature of the controlling interest.
CRBR data is self-reported by the obliged entity. The register does not independently verify the accuracy of submissions. Where the declared structure is complex or involves foreign holding layers, the register entry is a starting point — not a verified ownership map.
The limit of what the sources allow
Every register listed on this page is either free or low-cost. What the registers do not provide is a consolidated view. KRS does not link to EKW. EKW does not link to Rejestr Zastawów. KRZ covers only post-2021 proceedings. CRBR reflects what the entity declared, not what was verified. The Biała Lista shows accounts as declared to the tax authority — not accounts held at foreign branches.
This register is public and free of charge. What is paid for is the removed path: obtaining the KW number before EKW can be queried, running both pledge registers separately, cross-referencing KRZ and MSiG for the full insolvency timeline, and consolidating all outputs into a single document with source attribution and retrieval dates. A foreign buyer or lender cannot complete this path without a Polish identifier, a Polish address for formal requests, and the ability to read Polish-language register outputs.
The ceiling is also factual: none of these registers shows undisclosed encumbrances, unregistered pledges, or informal arrangements between the seller and a third party. The report states what the official record contains — and names the point at which the official record ends.
Where the sources disagree
KRS may show a management board member who no longer appears in the latest filed financial statement's signatory line. This discrepancy is common during transition periods and is not itself evidence of irregularity — but it requires resolution before a transaction closes.
CRBR may show a beneficial owner whose shareholding percentage does not match the most recent Gesellschafterliste equivalent filed with KRS. Where the two records diverge, the divergence itself is a finding. The report records both entries and the date of each, without qualifying which is correct — that determination requires legal advice.
What is included at each tier
| Tier | Price (EUR, excl. VAT) | Included | Not included |
|---|---|---|---|
| Signal | €590 | KRS extract with filing history; CRBR beneficial ownership record; KRZ insolvency check (post-2021); Biała Lista VAT status on transaction date; summary of findings in English | EKW mortgage and encumbrance check; pledge register searches (civil and tax); MSiG archive review (pre-2021 insolvency); financial statement analysis |
| Standard | €990 | Everything in Signal; EKW land register check (requires KW number); Rejestr Zastawów search (civil pledges, DW-1 and DW-2); Rejestr Zastawów Skarbowych search; MSiG archive insolvency check; consolidated encumbrance table with source attribution | Financial statement analysis; site or asset inspection; legal qualification of findings; cross-border UBO tracing beyond CRBR disclosure |
| Extended | €2,200 | Everything in Standard; three-year financial statement review (Repozytorium Dokumentów Finansowych); analysis of filing gaps and late submissions; MSiG announcement history; cross-reference of declared bank accounts against transaction records provided by client; written limit-of-knowledge statement per register; English-language report with section-level source badges and retrieval dates | Legal advice; legal qualification of findings; representation in any proceeding; valuation of the asset; title insurance |
Frequently asked questions
How long does the report take?
Signal: three to four business days from receipt of the entity's KRS number and NIP. Standard: five to seven business days, assuming the KW number is available. Extended: eight to twelve business days. Timelines extend if the KW number must be obtained from the land and buildings register at the relevant starostwo.
What identifiers are needed to start?
At minimum: the KRS number of the entity holding the asset, and the NIP (tax identification number). For the EKW check: the KW number, or the cadastral parcel number from which the KW number can be derived. If neither is available, the scope note will state this before work begins.
Does the report confirm the asset is unencumbered?
The report states what each register shows on the retrieval date. A clear result in Rejestr Zastawów means no registered civil pledge was found against the searched subject on that date. It does not confirm the absence of unregistered encumbrances or informal arrangements. The limit-of-knowledge section of each report states this explicitly.
Can the report be used in a financing process?
The report is a factual compilation from official registers. Whether it satisfies the due diligence requirements of a specific lender depends on that lender's internal standards. The report does not constitute legal advice and does not contain legal qualification of the findings.
Are the registers in Polish only?
All Polish official registers operate in Polish. KRS, EKW, KRZ, CRBR, and MSiG outputs are in Polish. The report translates material findings into English and provides source attribution in both languages.
To request this report, contact info@kordeckipartners.com with the entity's KRS number, NIP, and the KW number or cadastral parcel reference where available. The scope confirmation and timeline will be provided before work begins.
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.