When a Polish asset — real estate, machinery, a receivable — is held by a foreign entity, the collateral picture splits across at least two jurisdictions. The Polish land register or pledge register records what encumbers the asset on Polish soil. The foreign corporate register records who actually controls the entity that claims to own it. Neither register reads the other. A lender or buyer who checks only one side sees half the picture.
This page describes what Polish and cross-border official sources allow an analyst to establish, from which registers, and where the chain stops.
- What the Polish land register shows
- Ownership entry, mortgage entries, and any notations of pending claims. Source: Elektroniczne Księgi Wieczyste (EKW), ekw.ms.gov.pl · verified 27.06.2026
- What the Polish pledge register shows
- Registered pledges over movables and receivables, by asset or by debtor. Source: Rejestr Zastawów, rejestrzastawow.ms.gov.pl · verified 27.06.2026
- What the KRS shows
- The Polish-registered entity's representation structure, share capital, and filed financial statements. Source: Krajowy Rejestr Sądowy (KRS), ekrs.ms.gov.pl · verified 27.06.2026
- What no single source shows
- The foreign parent's ownership chain, its own encumbrances, or cross-border pledge arrangements not registered in Poland.
What the collateral structure looks like when a foreign entity holds the asset
The Polish asset register records the immediate owner as it appears in the relevant Polish register. When that owner is a foreign company, the Polish entry names the entity but contains nothing about that entity's own structure. The foreign parent may carry debt, pledges, or restrictions in its home jurisdiction. Those do not appear in any Polish register.
The collateral chain therefore has two layers. The first layer is the asset itself: what is registered against it in Poland. The second layer is the entity holding it: what encumbers the entity in its home jurisdiction, and whether the persons who signed the transaction documents had authority to do so under that jurisdiction's law.
Both layers must be checked before a collateral opinion can be formed. This report covers both layers as a factual compilation. It does not provide a legal opinion on either.
Polish sources: what each register returns
Three Polish registers are relevant to every asset-level collateral check. Each has a defined scope. Each has a defined gap.
| Register | What it records | What it does not record | Access condition |
|---|---|---|---|
| Elektroniczne Księgi Wieczyste (EKW) | Ownership, mortgages, notations, easements, pending claims on real property | Encumbrances on the owning entity itself; foreign-law security interests | Public, searchable by land register number (KW number). Number must be known in advance. |
| Rejestr Zastawów | Registered pledges over movables, receivables, and enterprise components | Financial pledges not submitted for registration; foreign pledges over the same assets | Public, searchable by debtor name or PESEL/NIP. Entity identifier required. |
| Krajowy Rejestr Sądowy (KRS) | Corporate structure of Polish-registered entities: directors, share capital, filed accounts | Foreign parent structure; beneficial owner chain beyond the direct shareholder | Public, searchable by name or KRS number. Full document set available electronically. |
| Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) | Declared ultimate beneficial owners of Polish-registered entities | Accuracy of the declaration; beneficial owners of the foreign parent entity | [СВЕРИТЬ местным консультантом до публикации] Access conditions subject to verification following CJEU C-37/20. |
The foreign-entity layer: what cross-border sourcing covers
The foreign entity holding the Polish asset is registered in its home jurisdiction. That jurisdiction's corporate register determines what is disclosed. Coverage varies significantly by country.
Common questions at the foreign-entity layer include: Is the entity in good standing? Who has authority to encumber or transfer the asset? Does the entity carry pledges or charges in its home jurisdiction that effectively encumber its Polish assets? Are there insolvency proceedings open in the home jurisdiction?
The answers come from the home-country register, cross-border insolvency databases, and — where available — public charge registers. The scope of what each foreign register returns is assessed at the time of the order. No assumption is made about disclosure levels before the jurisdiction is confirmed.
| Question | Source type | Limitation |
|---|---|---|
| Is the entity registered and in good standing? | Home-country corporate register | Good-standing concept varies by jurisdiction. Some registers do not issue status certificates. |
| Who has authority to bind the entity? | Home-country corporate register; constitutional documents | Internal authorisation (board resolutions, power of attorney) is not in the register. |
| Are there charges registered against the entity? | Home-country charge register (where it exists) | Not all jurisdictions maintain a public charge register. Contractual pledges may not be registered anywhere. |
| Is the entity subject to insolvency proceedings? | Home-country insolvency register; EU Insolvency Register (for EU-domiciled entities) | A negative result does not confirm no proceedings exist. Filing and registration have a lag. |
| Who is the ultimate beneficial owner? | Home-country UBO register (where accessible) | Post-CJEU C-37/20, public access to EU UBO registers is restricted by default. Declared data accuracy is not verified by the register. |
Where the sources disagree
The KRS records the foreign entity as the shareholder of a Polish subsidiary. The CRBR records a natural person as the beneficial owner. The home-country register may record a different ownership structure — or may record nothing beyond the entity's name.
When the CRBR declaration and the home-country register data do not align, the discrepancy is itself a finding. It is recorded as such in the report. The report does not resolve the discrepancy; it states what each source shows and where the gap lies.
A second common disagreement is between the Polish pledge register and the home-country charge register. An asset may appear unencumbered in Poland while the holding entity carries a floating charge or global security interest registered abroad. Both registers are checked. Discrepancies between them are flagged explicitly.
The limit of what the sources allow
The ceiling of what the sources allow is stated before payment. The following limits apply to every report in this category and cannot be overcome by additional work or additional fee.
- The KW number must be known or derivable. EKW is not searchable by address alone. If the KW number is not in the transaction documents, it must be traced through the notarial deed or the municipal records office before the land register can be queried.
- Foreign corporate registers vary in disclosure depth. Some jurisdictions do not publish shareholder lists. Some do not maintain public charge registers. The report states what the relevant register discloses — not what would be disclosed in a more transparent jurisdiction.
- CRBR records the declared beneficial owner. The declaration is made by the entity. The register does not verify it. A declaration that contradicts the corporate register data is flagged; the report does not adjudicate between them.
- Insolvency proceedings filed but not yet registered do not appear in any register. A negative search result confirms the absence of a registered entry, not the absence of proceedings.
- Contractual security interests — pledges, assignments by way of security, retention of title — that have not been submitted for registration in any public register are invisible to this process. The report covers registered encumbrances only.
- The report establishes facts from official sources. It does not provide a legal opinion on whether those facts affect the validity, enforceability, or priority of any security interest.
What is included at each tier
| Tier | Price | What is included | Not included |
|---|---|---|---|
| Signal | €590 | Polish land register (EKW) extract for the asset. Polish pledge register (Rejestr Zastawów) search on the holding entity. KRS extract for any Polish-registered intermediate entity. Written summary of what each Polish source returns, with source badges and retrieval dates. | Foreign-entity register check. Home-country charge or insolvency search. CRBR query. Cross-border discrepancy analysis. |
| Standard | €990 | Everything in Signal. Home-country corporate register extract for the foreign holding entity (one jurisdiction). Home-country insolvency register search. EU Insolvency Register search (if applicable). Written cross-border discrepancy section comparing Polish and foreign-register data. | CRBR query. Charge register search in jurisdictions without a public register. Second or third foreign-entity jurisdiction. Legal opinion on enforceability or priority. |
| Extended | €2,200 | Everything in Standard. CRBR query (subject to access conditions confirmed at order stage). Home-country charge register search where a public register exists. Up to two additional foreign-entity jurisdictions in the ownership chain. Full written report with source matrix, retrieval dates, and explicit statement of each limit encountered. | Legal opinion on any jurisdiction. Verification of internal authorisation documents (board resolutions, powers of attorney). Searches in jurisdictions with no public register. Contractual (unregistered) security interest discovery. |
Frequently asked questions
The transaction documents name a KW number. Is that enough to start?
Yes. The KW number is the primary access key for EKW. If the number is confirmed in the transaction documents, the land register query can proceed immediately. If the number is absent or unclear, it must be traced before the query can run — that tracing step is included in Signal and above.
The holding entity is registered in a jurisdiction where the corporate register is not public. What happens?
The report states what the register of that jurisdiction discloses and what it does not. Where no public register exists or access requires a showing of legitimate interest that cannot be met, the report records the gap explicitly. No alternative source is substituted without disclosure that it is not the primary register.
Is there a difference between a mortgage and a registered pledge for collateral purposes?
Mortgages attach to real property and are recorded in EKW. Registered pledges attach to movables, receivables, and enterprise components and are recorded in the Rejestr Zastawów. They are separate registers with separate search procedures. Both are checked in every tier of this report.
The CRBR shows a natural person as beneficial owner. The home-country register shows a different structure. Which is correct?
The report records both and flags the discrepancy. The CRBR entry reflects a declaration made by the entity. The home-country register reflects what was filed there. Resolving which is accurate is a legal and investigative question outside the scope of this factual report.
How long does the report take?
Signal: typically three to five business days from confirmed order and receipt of the KW number and entity identifier. Standard and Extended: five to ten business days, depending on the home-country register's retrieval time. Timelines are confirmed at order stage.
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.