Before a foreign buyer or lender commits to Polish commercial property, two questions determine whether the collateral is worth the price: what encumbrances already exist, and what does each source actually confirm. The Krajowy Rejestr Zadłużonych (KRZ) is one of several official registers consulted in this process. This report maps which sources are used, what each one discloses, what each costs, and where the chain of evidence stops.
- What KRZ shows
- Insolvency and restructuring proceedings opened after 1 December 2021, searchable by NIP, KRS, PESEL or case signature. Source: krz.ms.gov.pl · verified June 2026
- Access cost
- Free of charge, no login required.
- Critical limit
- Proceedings opened before 1 December 2021 are not in KRZ. Absence of a record does not confirm absence of an earlier case.
- Pledge registers
- Two separate systems: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). A complete pledge profile requires both. Source: Centralna Informacja / e-Urząd Skarbowy · verified June 2026
- Land register access
- Elektroniczna Księga Wieczysta (EKW) is free, but searchable only by KW number — not by owner name. The KW number must be obtained from the land cadastre first. Source: ekw.ms.gov.pl · verified June 2026
What the collateral check covers
A collateral-focused asset report on Polish commercial property draws from eight official sources. No single register provides a complete picture. The table below maps each source to what it confirms and what it costs to access.
| Register | What it confirms | Access cost | Access condition |
|---|---|---|---|
| KRZ (krz.ms.gov.pl) | Insolvency and restructuring proceedings from Dec 2021 | Free | No login required |
| MSiG (wyszukiwarka-msig.ms.gov.pl) | Official gazette notices; bankruptcy filings pre-Dec 2021 | Free | No login required |
| Rejestr Zastawów (Ministry of Justice) | Registered pledges on movable assets and rights | 20 PLN per subject (DW-1); 20 PLN per asset (DW-2); certified extract 15 PLN (DW-4) | Application via Centralna Informacja |
| Rejestr Zastawów Skarbowych (Ministry of Finance) | Tax authority pledges on assets | Free search; certified extract 50 PLN | Via e-Urząd Skarbowy |
| EKW (ekw.ms.gov.pl) | Mortgages, easements, ownership as recorded in land register | Free | KW number required; no name search permitted for private parties |
| KRS (krs.ms.gov.pl) | Company registration, directors, share capital, filings | Free; certified extract 30–60 PLN | No login required |
| CRBR (crbr.podatki.gov.pl) | Declared beneficial owners | Free | No login required |
| Biała lista (podatki.gov.pl) | VAT status, registered bank accounts, exclusion history | Free | No login required; historical date query available |
Why free registers still require paid work
Several of the registers above are public and free of charge. This report is not a pass-through for data already on a government portal.
What the report provides is the removed path: obtaining the KW number from the land cadastre before EKW can be queried; submitting the correct DW-1 and DW-2 forms to Centralna Informacja; cross-referencing KRZ against MSiG for the pre-2021 gap; reading Polish-language PDFs and producing a structured English-language output. Each step has a procedural condition. A foreign buyer without a Polish national identifier, Polish-language capability, or knowledge of which form applies to which register cannot complete these steps directly.
The pledge register: two systems, one exposure
Poland operates two separate pledge registers. The Rejestr Zastawów, maintained by the Ministry of Justice, records civil-law pledges on movable assets and property rights. The Rejestr Zastawów Skarbowych, maintained by the Ministry of Finance, records pledges arising from tax enforcement. A search of only one register leaves the other unchecked.
For a subject-level check on the Rejestr Zastawów, the applicable form is DW-1, at 20 PLN. An asset-level check uses DW-2, also 20 PLN. A certified extract (DW-4) costs 15 PLN. For the Rejestr Zastawów Skarbowych, a basic search is free; a certified extract costs 50 PLN via e-Urząd Skarbowy. The complete pledge profile of a Polish asset requires both registers to be queried.
Land register: the KW number barrier
The Elektroniczna Księga Wieczysta system is publicly accessible and free. It shows the current owner, mortgages recorded in Division IV, easements in Division III, and any pending proceedings in Division II. However, the system accepts only a KW number as search input. Search by owner name is not permitted for private parties.
The KW number must be sourced from the ewidencja gruntów i budynków — the land and buildings cadastre — held at the district (powiat) level. This step requires a separate application. Without the KW number, EKW cannot be queried, and the mortgage register remains inaccessible. This is the first procedural barrier a foreign buyer encounters.
Insolvency: the December 2021 gap
KRZ replaced the Rejestr Dłużników Niewypłacalnych and became the single official insolvency register on 1 December 2021. It is publicly searchable by NIP, KRS, PESEL or case signature, at no cost, without a login. It covers all insolvency, restructuring, and debt-relief proceedings opened from that date.
Proceedings opened before 1 December 2021 are not in KRZ. They remain in MSiG — the Monitor Sądowy i Gospodarczy. MSiG is also publicly searchable, free of charge, with an archive from 1996. A complete insolvency check covers both systems. A negative result in KRZ alone does not confirm a clean insolvency history.
Beneficial ownership: declared, not verified
The Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) is open, free, and requires no account. It shows the declared ultimate beneficial owners of Polish legal entities. The data is self-reported by the entity. The register does not independently verify the declarations it holds. Where the declared UBO is a foreign entity, the chain continues outside Polish registers.
VAT status and bank accounts
The Biała lista, maintained by the Head of the National Revenue Administration, is free and requires no login. It shows current VAT status, all bank accounts declared to the tax authority, and a history of exclusions and reinstatements with dates. A historical date query is available: the status of a counterparty on any past transaction date can be retrieved. This is relevant for a buyer assessing whether past transactions with the asset's current owner carry VAT solidarity-liability exposure.
The limit of what the sources allow
Each register has a defined ceiling. KRZ covers proceedings from 1 December 2021 only. EKW shows mortgages as registered — it does not reflect informal security arrangements or unregistered claims. The Rejestr Zastawów shows registered pledges; a pledge that was not registered is not visible. CRBR shows declared beneficial owners; it does not verify that the declaration is accurate. Financial statements in the Repozytorium Dokumentów Finansowych reflect what was filed, not what was audited or corrected after filing.
Where sources disagree — for example, where the KRS record and filed financials show inconsistent capital figures — that discrepancy is reported as a finding, not resolved. The report establishes what each source states. It does not qualify what those statements mean for the transaction.
The report does not access non-public data. It does not include information from court files not published in KRZ or MSiG. It does not include results of any inquiry directed at individuals. The scope is official registers and public sources only.
Where the sources disagree
Polish commercial property transactions occasionally produce discrepancies between what KRS shows as the registered owner and what EKW records as the title holder. These arise when a transfer was completed but the land register was not updated. The gap between a notarial deed and an EKW entry can run to several months. A report that checks only one of the two sources may miss an ownership discrepancy that is visible in the other.
Similarly, a company's KRS filing may show a capital increase that is not yet reflected in the most recent filed financial statement. Where such a discrepancy appears, it is flagged with the source and date of each conflicting entry.
What is included at each tier
| Tier | Price | Included | Not included |
|---|---|---|---|
| Signal | €590 | KRZ insolvency check (post-Dec 2021); MSiG gazette search (pre-Dec 2021 gap); KRS company status and directors; CRBR beneficial ownership declaration; Biała lista VAT status and bank accounts | EKW mortgage register (requires KW number sourcing); pledge register queries (Rejestr Zastawów + Rejestr Zastawów Skarbowych); financial statements review; cadastre KW number retrieval |
| Standard | €990 | All Signal content; EKW land register (Divisions I–IV); KW number retrieval from cadastre; Rejestr Zastawów subject and asset queries (DW-1 + DW-2); Rejestr Zastawów Skarbowych search; Repozytorium Dokumentów Finansowych — last two filed statements | Certified extracts from pledge registers; historical EKW change log; review of financials beyond last two years; UBO chain verification beyond Polish registers |
| Extended | €2,200 | All Standard content; certified extracts from Rejestr Zastawów (DW-4) and Rejestr Zastawów Skarbowych; MSiG archive search from 1996; Repozytorium Dokumentów Finansowych — last five filed statements with structural review; cross-register discrepancy analysis; English-language summary with source citations and limit notation per finding | Legal qualification of findings; court file access beyond published KRZ/MSiG notices; UBO verification in foreign jurisdictions; any register not listed in the Sources section of this report |
Frequently asked questions
Does a clean KRZ result confirm the seller is solvent?
No. KRZ contains only proceedings opened from 1 December 2021. A proceeding opened before that date appears only in MSiG. A complete insolvency check covers both systems. A negative KRZ result alone does not confirm absence of earlier proceedings.
Can the mortgage register be checked without the KW number?
No. EKW accepts only a KW number as search input. The KW number is sourced from the land cadastre at district level. This step is included in the Standard and Extended tiers; it is not included in the Signal tier.
Are the beneficial owners in CRBR verified by the register?
No. CRBR contains declarations submitted by the entity. The register does not independently verify the accuracy of those declarations. Where the declared UBO is a foreign holding company, the chain continues outside Polish registers.
What does the report not cover?
The report covers official registers and public sources listed in the Sources section. It does not include legal qualification of findings, court file contents beyond published notices, or register searches in foreign jurisdictions. The Extended tier specifies which findings are subject to the limit of what Polish sources allow.
How is the report delivered?
The report is delivered in English by email to the address provided at the time of instruction. Delivery timeline is confirmed at instruction. Contact: info@kordeckipartners.com.
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.