A Polish real estate asset carries two distinct encumbrance layers. The first sits in the land register (Księga Wieczysta). The second — pledges, fiscal charges, and tax arrears — sits in separate registers that the land register does not reflect. Collateral analysis requires all three systems. A clean Dział IV is not a clean asset.
- Land register access
- Available via ekw.ms.gov.pl by Księga Wieczysta number only. Name-based search is not available to private parties. The path to the number runs through the land and buildings register (ewidencja gruntów i budynków). Source: ekw.ms.gov.pl · verified July 2026.
- Pledge registers
- Two separate systems: the Civil Pledge Register (Rejestr Zastawów, Ministry of Justice) and the Fiscal Pledge Register (Rejestr Zastawów Skarbowych, Ministry of Finance). A full pledge profile requires both. Source: Centralna Informacja Zastawów · verified July 2026.
- Insolvency register
- KRZ (krz.ms.gov.pl) is public and free. It covers proceedings opened from 1 December 2021. Earlier proceedings are not visible here. Source: krz.ms.gov.pl · verified July 2026.
- Beneficial ownership
- CRBR is public and free. It discloses declared ultimate beneficial owners of Polish legal entities. Source: crbr.podatki.gov.pl · verified July 2026.
What the land register shows — and does not show
The Księga Wieczysta is structured in four divisions. Dział I describes the property. Dział II records ownership. Dział III records encumbrances other than mortgages: easements, usufructs, pre-emption rights, injunctions. Dział IV records mortgages (hipoteki), including their amount, currency, rank, and creditor.
The register is public and free. Access is by KW number only. A lender or buyer who does not hold the number must obtain it from the land and buildings register (ewidencja gruntów i budynków), which is administered at the district (powiat) level. That step is not self-service for a foreign party.
| Division | Content | Collateral relevance |
|---|---|---|
| Dział I-O | Property description, area, land use | Identifies the asset; confirms boundaries |
| Dział I-Sp | Rights associated with ownership | Easements benefiting the property |
| Dział II | Ownership; legal basis of acquisition | Confirms title; reveals co-ownership |
| Dział III | Encumbrances, restrictions, claims | Pre-emption rights, injunctions, usufructs |
| Dział IV | Mortgages: amount, rank, creditor | Primary security layer; rank determines priority |
A pending application (wzmianka) appears in the register before the entry is made. A wzmianka signals that the current state of the register may change. An analysis taken without noting pending applications is incomplete.
The pledge layer — two registers, one asset
Polish law maintains two pledge systems that operate independently of the land register and of each other.
The Rejestr Zastawów (Ministry of Justice, Centralna Informacja) covers registered pledges over movable property and transferable rights — including shares, receivables, and equipment. A certificate by pledgor (DW-1) costs 20 PLN. A certificate by subject of pledge (DW-2) costs 20 PLN. A full extract (DW-4) costs 15 PLN.
The Rejestr Zastawów Skarbowych (Ministry of Finance) covers fiscal pledges arising from unpaid tax liabilities. Search by subject is free via e-Urząd Skarbowy. A formal certificate (wypis/zaświadczenie) costs 50 PLN.
| Register | Authority | What it covers | Certificate cost | Free search available |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice | Registered civil pledges | 15–20 PLN per document | No |
| Rejestr Zastawów Skarbowych | Ministry of Finance | Fiscal pledges (tax arrears) | 50 PLN (certificate) | Yes (subject search) |
A clean land register does not exclude a registered pledge over the same asset's associated rights or the owner's shares. A full collateral profile requires the land register, both pledge registers, and the tax status check.
Insolvency status of the owner
KRZ (Krajowy Rejestr Zadłużonych) is public, free, and requires no login. It is searchable by PESEL, NIP, KRS number, or case reference. The register covers bankruptcy, restructuring, and debt relief proceedings.
KRZ contains only proceedings opened on or after 1 December 2021. Proceedings opened before that date were recorded in the Monitor Sądowy i Gospodarczy (MSiG). MSiG is also free and searchable at wyszukiwarka-msig.ms.gov.pl, with an archive from 1996. Since December 2021, insolvency announcements have moved to KRZ. A complete insolvency check covers both systems.
VAT status and bank accounts
The Biała lista podatników VAT (podatki.gov.pl) is maintained by the Head of the National Revenue Administration (szef KAS). It is free and requires no login. The list shows VAT status, registered address, declared bank accounts, and the reason and date of any deregistration, exclusion, or reinstatement.
The list can be queried for any past date. This matters for collateral: a payment made to a bank account not on the list at the time of transfer triggers joint and several VAT liability for the payer. Verifying the seller's or borrower's account against the list at the relevant date is a standard due diligence step.
Beneficial ownership — CRBR
The Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) is public, free, and requires no account. It discloses the declared ultimate beneficial owners of Polish companies, foundations, and certain other entities. The register shows name, nationality, PESEL (where applicable), and the nature and scale of the ownership or control.
CRBR data is self-declared. The register does not verify the accuracy of submissions. Discrepancies between CRBR data and the KRS ownership structure are a due diligence finding in their own right.
The limit of what the sources allow
The land register is accessible only by KW number. A foreign buyer or lender who does not hold the number cannot retrieve the register directly. The path runs through the district-level land and buildings register (ewidencja gruntów i budynków), which requires a Polish national identifier or a formal application with a statement of legitimate interest. This step is not self-service.
KRZ covers insolvency proceedings from 1 December 2021 only. A clean KRZ result does not exclude a proceeding opened before that date. MSiG must be checked separately. Even a clean result in both systems does not exclude a proceeding that has been filed but not yet published.
CRBR records declared ownership. It does not record beneficial ownership that was not reported, or that was reported inaccurately. Where CRBR data conflicts with the KRS shareholder list, the conflict is the finding — neither record resolves it unilaterally. The pledge registers are paid-access systems. A foreign party cannot obtain certificates from Rejestr Zastawów without a Polish address for correspondence and, for the fiscal register, access through e-Urząd Skarbowy.
Where the sources disagree
Three common conflicts arise in Polish real estate collateral analysis. First, the KRS shareholder list and CRBR may name different persons as controlling the asset owner. The conflict itself is a material due diligence finding. Second, Dział IV of the land register may show a mortgage discharged in the underlying loan agreement but not yet formally released in the register. The register controls until a deletion entry is made. Third, ewidencja gruntów area figures sometimes differ from the land register description. Where they conflict, the discrepancy affects both valuation and title.
What is included at each tier
| Tier | Price | Included | Not included |
|---|---|---|---|
| Signal | €590 | Land register extract (Dział I–IV) with pending-application check; KRS extract for the owner entity; KRZ and MSiG insolvency search; CRBR beneficial ownership extract; Biała lista VAT and bank account check; one-page collateral summary with source dates | Pledge register certificates (civil and fiscal); ewidencja gruntów area confirmation; financial statements review; narrative conflict analysis; English translation of source documents |
| Standard | €990 | All Signal items; both pledge register certificates (Rejestr Zastawów DW-1/DW-2/DW-4 and Rejestr Zastawów Skarbowych certificate); ewidencja gruntów area and land-use confirmation; last two filed financial statements from Repozytorium Dokumentów Finansowych; conflict matrix across all sources; English-language report | On-site physical inspection; valuation; legal opinion; analysis of pre-2012 encumbrances not visible in electronic registers; enforcement timeline advice |
| Extended | €2 200 | All Standard items; three-year financial statements review with commentary; full MSiG archive search for the owner and its predecessors; CRBR conflict analysis against KRS historical shareholder lists; sanctions screening (EU, UN, OFAC) for all identified beneficial owners; written summary of encumbrance priority and gaps for lender use; delivery within 10 business days | Legal opinion on enforceability; valuation or appraisal; physical inspection; advice on restructuring encumbrances; representation before any authority |
Frequently asked questions
Can a foreign lender access the Polish land register directly?
The electronic register (ekw.ms.gov.pl) is public and technically accessible to anyone with the KW number. The barrier is obtaining that number. It requires access to the ewidencja gruntów i budynków, which is a district-level system with language and identification requirements that are not self-service for a foreign party.
Does a clean KRZ result confirm the owner is solvent?
No. KRZ covers proceedings from 1 December 2021. A proceeding opened before that date does not appear in KRZ. MSiG must be searched separately. Additionally, a filed but not yet published application is not visible in either system.
Are the pledge registers included in the land register search?
No. The Rejestr Zastawów and Rejestr Zastawów Skarbowych are entirely separate systems. They are not linked to ekw.ms.gov.pl. A land register search produces no information about registered pledges.
What does CRBR disclose about a property-owning company?
CRBR shows the declared beneficial owner: name, nationality, PESEL (where applicable), and the nature of control. It does not verify the accuracy of the submission. Where CRBR and the KRS shareholder list conflict, that conflict is a due diligence finding requiring further analysis.
How long does the report take?
Signal and Standard reports are delivered within five business days of receiving the property identifiers and the owner's KRS or NIP number. Extended reports are delivered within ten business days.
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.