A foreign buyer or lender checking a Polish commercial asset faces a specific problem: multiple official registers exist, each covering a different layer of encumbrance, and no single search returns the full picture. This page describes what Krajowy Rejestr Zadłużonych (KRZ) shows, what it does not, which other registers must be checked in parallel, and what a structured collateral report costs.
- What KRZ shows
- Insolvency and restructuring proceedings opened after 1 December 2021: petitions, court orders, appointed administrators, and enforcement prohibitions. Source: krz.ms.gov.pl · as of 6 June 2026
- Access condition
- Public, free of charge, no login required. Search by NIP, KRS, PESEL, or case signature.
- Critical limit
- Proceedings opened before 1 December 2021 are not in KRZ. A clean result does not exclude an earlier insolvency. Source: gov.pl/sprawiedliwosc · as of 6 June 2026
- Parallel register required
- Rejestr Zastawów (registered pledges) and Rejestr Zastawów Skarbowych (tax pledges) are separate systems. Neither is visible in KRZ.
- Land register access
- Księga wieczysta (EKW) is free but requires the KW number — not the owner's name. That number must be obtained from the land cadastre first.
What KRZ records and what it omits
KRZ replaced the former Rejestr Dłużników Niewypłacalnych on 1 December 2021. It is the authoritative public record of insolvency, restructuring, and secondary proceedings under Polish law. The register is searchable without registration and without charge.
A positive result in KRZ — an active proceeding — is a hard fact. The proceeding exists, the court order is retrievable, and the date of any enforcement prohibition is on the record. An absent result is not the same as a clean result. The register contains no data on proceedings concluded or filed before the cut-off date. For assets held by entities with history predating December 2021, the pre-cut-off period must be checked against Monitor Sądowy i Gospodarczy (MSiG), which archived insolvency announcements from 1996 onward.
MSiG search is free and covers announcements by entity name, KRS number, NIP, case type, and date range. Outputs are PDF issues, not structured data. From December 2021 onward, insolvency announcements migrated to KRZ; MSiG continues for other statutory publications.
Registered pledges: two separate systems
Polish law maintains two distinct pledge registers. Neither feeds into KRZ. Both must be checked independently to establish the full encumbrance profile of a commercial asset.
| Register | Authority | What it covers | Search cost | Certificate cost |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice · Centralna Informacja | Contractual registered pledges on movables and receivables | Per subject (DW-1) or per object (DW-2): 20 PLN each | Full extract DW-4: 15 PLN |
| Rejestr Zastawów Skarbowych | Ministry of Finance · e-Urząd Skarbowy | Tax pledges securing unpaid tax and customs liabilities | Free search by object | Wypis / zaświadczenie: 50 PLN |
A foreign buyer without a Polish NIP, a qualified electronic signature, and knowledge of the correct identifier for the pledged object cannot complete either search without local assistance. The statutory fees are low; the procedural barrier is the identifier chain, not the tariff.
Land register: the identifier problem
The electronic land and mortgage register (EKW) is public and free. It shows the owner of record, any mortgage (hipoteka), and any encumbrance entered against the property. The search field accepts only the KW number — a unique identifier assigned to each property unit.
A foreign buyer does not know the KW number before the transaction. The path runs: address → cadastral parcel number (from the land cadastre, ewidencja gruntów i budynków) → KW number → EKW search. The cadastre is operated at county (powiat) level. Access conditions and response times vary by county. Without completing this chain, the land register cannot be searched by name, address, or tax identifier.
VAT status and bank accounts: the White List
Biała lista (the White List) is maintained by the Head of the National Revenue Administration (Szef KAS) and published at podatki.gov.pl. It is free, requires no login, and returns VAT registration status, entity data, and all bank account numbers declared to the tax authority. The list can be queried for any past date.
The collateral relevance is direct. A payment made to an account not appearing on the White List on the transaction date creates joint-and-several VAT liability for the buyer. Verifying the seller's account before transfer is not optional in Polish tax practice — it is a condition of avoiding that liability.
Company register and financial statements
Krajowy Rejestr Sądowy (KRS) is free to search. It shows the entity's registered structure, management board, share capital, and any registered changes. The Repozytorium Dokumentów Finansowych, also free, holds filed annual financial statements. Both are accessible without registration.
A certified extract (odpis) from KRS carries a fee in the range of 30–60 PLN. For due diligence purposes, the certified extract is required where the counterparty or lender demands an authenticated document rather than a screen output.
Beneficial ownership: CRBR
Poland's central beneficial ownership register (CRBR) is public, free, and requires no account. It shows the declared ultimate beneficial owner of Polish legal entities subject to the reporting obligation. The data is self-reported by the entity; CRBR does not verify the declarations against underlying ownership documents.
The limit of what the sources allow
Each register described above covers one layer of the encumbrance profile. No Polish authority publishes a consolidated collateral report. The ceiling of what the sources allow is defined by four structural limits, stated here before any payment decision.
First, KRZ contains no proceedings predating 1 December 2021. An entity incorporated before that date may carry concluded or ongoing proceedings that are invisible in KRZ and must be retrieved from MSiG or court records separately. Second, the EKW land register cannot be searched by name. The KW number must be obtained through the cadastre. If the cadastre record is incomplete or the parcel has been subdivided, the chain breaks. Third, Rejestr Zastawów and Rejestr Zastawów Skarbowych are separate systems with separate identifiers. A pledge registered in one is not visible in the other. Both must be queried, and the object identifier — not the debtor name — is the primary search key for the tax pledge register. Fourth, CRBR shows declared beneficial owners. Where the declared owner is a foreign entity, the verification of that declaration requires a separate company search in the relevant foreign jurisdiction. CRBR does not cross-reference foreign registries.
A report compiled from all available Polish sources establishes the encumbrance profile to the extent that official registers permit. It does not establish what has not been registered, what predates the applicable cut-off, or what is held through a foreign holding structure outside the CRBR declaration chain.
Where the sources disagree
KRS may show a company as active while KRZ shows an active restructuring proceeding opened after December 2021. Both records are correct; they reflect different legal states simultaneously. The KRS entry is not updated in real time to reflect every KRZ event. Where this gap appears in a search, it is reported as a finding, not resolved by selecting one source over the other.
Filed financial statements in the Repozytorium may be absent for the most recent fiscal year if the filing deadline has not yet passed or if the entity is in default of its filing obligation. An absent statement is recorded as absent — it is not treated as confirmation of any financial position.
What is included at each tier
| Tier | Price (EUR, excl. VAT) | What is included | Not included |
|---|---|---|---|
| Signal | €590 | KRZ search (insolvency and restructuring, post-December 2021) · KRS extract (entity status, management, share capital) · CRBR declared beneficial owner · White List VAT status and bank accounts on transaction date · Written summary with source citations and retrieval dates | Pre-2021 MSiG insolvency search · EKW land register (requires KW number) · Rejestr Zastawów (contractual pledges) · Rejestr Zastawów Skarbowych (tax pledges) · Financial statement analysis · Foreign UBO verification |
| Standard | €990 | Everything in Signal · MSiG archive search (insolvency announcements 1996–2021) · EKW land register search (on receipt of KW number from client or obtained via cadastre) · Rejestr Zastawów search (DW-1 per pledgor, DW-2 per object) · Rejestr Zastawów Skarbowych search · Summary of registered encumbrances with priority ranking | Financial statement ratio analysis · Foreign UBO verification · Court file inspection · Physical asset inspection · Environmental register search |
| Extended | €2,200 | Everything in Standard · Filed financial statements: three fiscal years, key indicators extracted · Repozytorium Dokumentów Finansowych cross-check against KRS capital entries · CRBR chain traced to first foreign holding entity, with foreign company register search for that entity · Court docket check for pending civil enforcement proceedings · Consolidated encumbrance table with source, date, amount where disclosed, and priority | Legal qualification of findings · Valuation of the asset · Negotiation advice · Representation before any authority · Environmental liability assessment |
All tiers are delivered as a written report in English. Statutory fees payable to Polish registries (certificate costs, cadastre fees) are charged at cost on the invoice. Turnaround: Signal 3 business days · Standard 5 business days · Extended 8 business days. These are working estimates; actual timing depends on cadastre response times where applicable.
Frequently asked questions
Does a clean KRZ result mean the seller is not insolvent?
No. KRZ covers proceedings opened after 1 December 2021. A proceeding opened before that date — including one that concluded with a discharge — does not appear in KRZ. A full check requires the MSiG archive for the pre-cut-off period.
Can the EKW land register be searched by the seller's name?
No. EKW accepts only the KW number. The path from address to KW number runs through the land cadastre (ewidencja gruntów i budynków), which is operated at county level. Without the KW number, the land register cannot be accessed.
Are contractual pledges visible in KRZ?
No. Rejestr Zastawów (contractual pledges) and Rejestr Zastawów Skarbowych (tax pledges) are separate systems, administered by separate ministries. Neither feeds into KRZ. Both must be queried independently.
What does CRBR actually verify?
CRBR shows the beneficial owner as declared by the entity. The register does not verify declarations against underlying shareholder agreements or foreign company records. Where the declared UBO is a foreign entity, the declaration is a starting point, not a confirmed fact.
Is the White List check legally relevant?
Under Polish tax law, a payment to a bank account not listed on the White List on the payment date creates joint-and-several liability for the VAT amount. The check is a condition of avoiding that liability, not a discretionary step.
What language is the report delivered in?
All reports are delivered in English. Source documents retrieved from Polish registries are cited in the original Polish with key terms translated in the report text.
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.