A foreign buyer or lender evaluating a Polish asset faces a layered register system. Several registers are public and free of charge. The question is not whether the data exists — it is whether the path to that data is navigable without a Polish national identifier, language competency, and knowledge of which register governs which type of encumbrance.
- What the registers show
- Ownership, charges, pledges, insolvency status, VAT standing, and filed financials — each from a separate source. Source: KRS, EKW, Rejestr Zastawów, KRZ, Biała lista · verified June 2026
- Cost of access
- Most searches are free of charge. Certified extracts: Rejestr Zastawów DW-1/DW-2 certificate 20 PLN each; odpis DW-4 15 PLN. Rejestr Zastawów Skarbowych wypis/zaświadczenie 50 PLN. KRS certified odpis 30–60 PLN.
- Access condition
- EKW (land register) requires the KW number. That number is not searchable by owner name for private parties — it must be obtained from the cadaster or the seller.
- What the registers do not show
- Beneficial ownership beyond the declared chain in CRBR. Insolvency proceedings opened before 1 December 2021 are not in KRZ. Vehicle owner identity is not disclosed — only an owner count.
The collateral picture: which register covers which risk
Polish law separates security interests across at least two pledge registers and one land register. A charge on a movable asset may be registered in the civil Rejestr Zastawów, in the fiscal Rejestr Zastawów Skarbowych, or in both. Neither cross-references the other. A lender who checks only one has an incomplete picture.
Real property encumbrances appear in the Elektroniczna Księga Wieczysta (EKW). Section IV of the land register entry lists mortgages and their amounts. Section III lists other encumbrances and restrictions. The EKW entry is public and free to read — once the KW number is known.
| Register | What it covers | Access | Cost | Key constraint |
|---|---|---|---|---|
| EKW (land register) | Real property ownership, mortgages, encumbrances | Public; requires KW number | Free | No name-based search for private parties; KW number must be sourced separately |
| Rejestr Zastawów (civil pledges) | Registered pledges on movables and rights | Public | Certificate DW-1/DW-2: 20 PLN each; extract DW-4: 15 PLN | Separate from fiscal pledges; no cross-reference |
| Rejestr Zastawów Skarbowych (fiscal pledges) | Tax-authority pledges on assets of tax debtors | Public; free search | Wypis/zaświadczenie: 50 PLN via e-Urząd Skarbowy | Covers only fiscal claims; must be checked alongside civil register |
| KRS (companies register) | Entity status, share structure, management, filed documents | Public; free | Free; certified odpis 30–60 PLN | Filings may lag actual corporate events by weeks |
| KRZ (insolvency register) | Bankruptcy and restructuring proceedings | Public; free; no login | Free | Contains only proceedings opened after 1 December 2021 |
| Biała lista (VAT whitelist) | VAT status, declared bank accounts, registration history | Public; free; no login | Free | Historical date check available; API rate-limited |
| CRBR (beneficial ownership) | Declared ultimate beneficial owners | Public; free; no login | Free | Reflects declared data; accuracy depends on filing quality |
| Repozytorium Dokumentów Finansowych | Filed financial statements | Public; free | Free | Filing timeliness varies by entity type |
| CEPiK / historiapojazdu.gov.pl | Vehicle history, owner count | Public; free; no login | Free | Requires registration number, VIN, and first registration date simultaneously; owner identity not disclosed |
Pledge verification: why both registers must be checked
The civil Rejestr Zastawów records pledges created under the Civil Code and the Act on Registered Pledges and the Pledge Register. It is administered by the Ministry of Justice through Centralna Informacja. A DW-1 certificate confirms whether a named pledgor has any registered pledges. A DW-2 certificate searches by the subject of the pledge. Both cost 20 PLN each.
The Rejestr Zastawów Skarbowych operates separately under tax law. It records fiscal pledges arising by operation of law when a tax liability exceeds a statutory threshold. The search is free. A formal wypis or zaświadczenie costs 50 PLN and is issued through the e-Urząd Skarbowy portal. A clean result in the civil register does not exclude a fiscal pledge, and vice versa.
A complete pledge profile of any Polish asset therefore requires four separate queries: DW-1 by pledgor, DW-2 by subject, fiscal register search by subject, and — if the asset is real property — EKW Section IV for mortgages. These four queries draw from three different administrative systems.
Land register access: the KW number problem
The EKW is public and costs nothing to read. Section II shows ownership. Section III shows encumbrances other than mortgages. Section IV shows mortgages with amounts and creditor details. The data is current and the interface is in Polish.
The constraint is structural. Private parties may not search the EKW by owner name or entity name. The search field accepts only the KW (księga wieczysta) number. That number appears in the property deed, the cadaster extract (wypis z ewidencji gruntów i budynków), or the seller's documentation. Without one of these, the EKW is inaccessible regardless of the requester's identity or purpose.
The cadaster (ewidencja gruntów i budynków) is administered at the district (powiat) level. Access conditions vary by district. A foreign party requesting a cadaster extract without a Polish PESEL or NIP will encounter an additional procedural step. Obtaining the KW number is therefore a prerequisite task, not a parallel one.
Insolvency and restructuring: the 2021 cutoff
The Krajowy Rejestr Zadłużonych (KRZ) is the current insolvency register. It is public, free, and requires no login. Search is available by PESEL, NIP, KRS number, or case reference. It contains proceedings opened on or after 1 December 2021.
Proceedings opened before that date were published in the Monitor Sądowy i Gospodarczy (MSiG). The MSiG archive is searchable at wyszukiwarka-msig.ms.gov.pl, also free and public, with records from 1996. Since December 2021, insolvency and restructuring announcements moved to KRZ. An entity with an older proceeding will appear in MSiG but not in KRZ.
A clean KRZ result therefore does not exclude an older insolvency. Both systems must be checked. MSiG issues are published as PDFs; there are no structured machine-readable data exports.
VAT standing and bank accounts: the Biała lista argument
The Biała lista (White List of VAT taxpayers) is maintained by the Head of the National Revenue Administration (szef KAS) at podatki.gov.pl. It is free, requires no login, and returns VAT registration status, the entity's declared bank accounts, and a dated history of registration, deregistration, and reinstatement events.
The practical consequence for any transaction: a payment made to a bank account not on the Biała lista on the payment date triggers joint and several VAT liability for the payer. The register allows a historical date check — confirming the account's status on a past transaction date. This is a direct collateral verification function, not a background check.
Beneficial ownership: CRBR declared data
The Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) is public, free, and requires no login. It shows the declared ultimate beneficial owners of Polish legal entities, including the basis and percentage of control.
The register reflects what the entity has filed. Accuracy depends on the quality and timeliness of the filing. Where the declared chain terminates in a foreign holding structure, the CRBR entry will show that structure as the endpoint. What lies above it in a non-Polish jurisdiction is outside the scope of this register.
The limit of what the sources allow
The Polish register system is comparatively open. Most data is public and free. The limits are structural, not political.
The EKW is inaccessible without the KW number. The KW number is not searchable by owner name for private parties. This is a deliberate design. It means the land register cannot be used as a starting point — only as a verification tool once the property reference is obtained from another source.
The insolvency register (KRZ) covers proceedings from December 2021 only. Earlier proceedings exist in MSiG as unstructured PDFs. An entity with a completed or ongoing older proceeding will not appear in KRZ. Both systems must be queried.
- Civil and fiscal pledge registers do not cross-reference each other. A clean result in one does not clear the other.
- CRBR accuracy depends on the filer. Where the declared chain ends in a foreign entity, the register shows that entity as the terminal point.
- Vehicle registers (CEPiK) disclose an owner count, not owner identity. The VIN and first registration date required for search are typically held only by the seller.
- Financial statement filing timeliness varies. The Repozytorium Dokumentów Finansowych shows what has been filed; it does not flag overdue filings.
- KRS filings may lag actual corporate events. Share transfers and management changes take effect before registration.
What is included at each tier
All three tiers are available on a single engagement. The scope is fixed before payment. The report is delivered in English.
| Tier | Price | Included | Not included |
|---|---|---|---|
| Signal | €590 | KRS entity status and filed documents; CRBR beneficial ownership chain; KRZ insolvency check; MSiG archive search; Biała lista VAT status and declared bank accounts; civil Rejestr Zastawów search (DW-1 by pledgor, DW-2 by subject); fiscal Rejestr Zastawów Skarbowych search; Repozytorium Dokumentów Finansowych — last two filed financial statements | EKW land register (requires KW number — obtainable separately); vehicle register (CEPiK); financial statement analysis; legal qualification of findings |
| Standard | €990 | Everything in Signal, plus: EKW land register entry (Sections I–IV) once KW number is provided or obtained from cadaster; CEPiK vehicle history check where registration number and VIN are provided; three years of filed financial statements with ratio summary; MSiG full-text search for the entity name and any disclosed related parties | Valuation of the asset; physical inspection; legal qualification of findings; proceedings in foreign jurisdictions |
| Extended | €2,200 | Everything in Standard, plus: cadaster extract (ewidencja gruntów i budynków) to obtain KW number where not provided; five years of financial statements with trend analysis; CRBR chain traced to the extent the declared structure permits, with a written statement of where the chain terminates and why; written summary of all register findings with source citations; identification of any register discrepancies across sources | Legal advice; valuation; physical inspection; beneficial ownership verification beyond declared CRBR data; proceedings in foreign jurisdictions; tax advice |
These registers are public and, in most cases, free of charge. What the fee covers is the removed path: sourcing the KW number, navigating Polish-language portals, applying for certified extracts with the required national identifiers, correlating findings across nine separate systems, and delivering a consolidated English-language report with source citations.
Common questions
Can the land register be searched by the seller's name?
Not by private parties. The EKW search requires the KW number. That number must be obtained from the cadaster, the property deed, or the seller. The Standard and Extended tiers include steps to obtain it where it is not provided.
Does a clean insolvency result mean no proceedings exist?
A clean KRZ result covers proceedings from 1 December 2021 onward. Proceedings opened before that date appear in the MSiG archive. Both must be checked. The report covers both.
Are the pledge registers linked?
No. The civil Rejestr Zastawów and the fiscal Rejestr Zastawów Skarbowych are separate systems under separate ministries. A clean result in one does not clear the other. A complete pledge profile requires queries to both.
What does the Biała lista show beyond VAT status?
It shows all bank accounts the entity has declared to the tax authority, with dates of registration and any changes. It also records the dates and stated reasons for VAT deregistration and reinstatement. A historical date check confirms the account status on any past transaction date.
Is the beneficial ownership register reliable?
The CRBR reflects what the entity has filed. Polish law imposes a filing obligation with penalties for non-compliance. The register does not independently verify the declared chain. Where the declared structure includes a foreign holding entity, the CRBR entry shows that entity as the terminal point. What lies above it in a foreign jurisdiction is outside the register's scope.
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.