A branch of a foreign company registered in Poland appears in the National Court Register (KRS) as a separate entry. That entry names the foreign parent, the branch's registered address, the scope of authorised activity, and the persons authorised to represent the branch in Poland. The entry does not show the parent's shareholders, the parent's liabilities, or any encumbrances recorded in the parent's home jurisdiction.
- What the KRS shows
- Branch name, registered address, scope of activity, authorised representatives, and the foreign parent's name and country of incorporation. Source: Krajowy Rejestr Sądowy (KRS) · verified 19.06.2026
- What the KRS does not show
- The parent company's ownership structure, financial condition, or encumbrances registered abroad. Source: KRS · verified 19.06.2026
- Access condition
- KRS data is publicly accessible without registration via the Ministry of Justice portal (ekrs.ms.gov.pl). The portal is free of charge.
- Collateral relevance
- A branch holds no independent legal personality under Polish law. Assets attributed to a branch in Poland may be subject to enforcement proceedings initiated against the parent. Source: KRS entry structure · verified 19.06.2026
This matters for collateral assessment. A lender or buyer relying on Polish branch assets as security must trace the encumbrance picture in two jurisdictions simultaneously: Poland for assets physically located here, and the parent's home jurisdiction for the legal title and any charges registered there. The KRS entry is the starting point, not the conclusion.
What the KRS entry for a branch contains
The KRS register of branches of foreign entities (Register 6) records the following information at the time of registration and on each subsequent amendment filing:
| Field in KRS Register 6 | Shown | Collateral relevance |
|---|---|---|
| Branch name and registered address in Poland | Yes | Identifies the entity subject to Polish enforcement |
| Foreign parent: name, legal form, country | Yes | Identifies the jurisdiction to search for parent-level encumbrances |
| Authorised representatives in Poland | Yes | Confirms who can bind the branch in security transactions |
| Scope of branch activity | Yes | Limits the asset types the branch may hold or operate |
| Parent's registration number and register | Yes — if filed | Entry point for the parent-jurisdiction search |
| Parent's shareholders or UBO | No | Must be sought in parent's home register or CRBR |
| Parent's financial statements | No | Must be sought in the parent's home jurisdiction |
| Registered charges over branch assets | No | Pledges on movables: Rejestr Zastawów; real property: land register (KW) |
The encumbrance picture: which Polish registers to consult
Branch assets in Poland are encumbered through the same registers that apply to any Polish entity. Three registers are relevant for collateral work.
The land and mortgage register (Księga Wieczysta, KW) records mortgages, usufructs, and easements over real property. Each property has a separate KW number. Access is public and free of charge via the Ministry of Justice portal (ekw.ms.gov.pl). A search requires the KW number, not the entity name — so the search begins by identifying which properties the branch holds.
The Pledge Register (Rejestr Zastawów) records registered pledges over movables and receivables. The register is maintained by regional courts and is searchable by debtor name and PESEL or NIP. A branch of a foreign company is searchable by its NIP. Access is public; the search portal is maintained by the Ministry of Justice.
The National Insolvency Register (Krajowy Rejestr Zadłużonych, KRZ) records restructuring and insolvency proceedings. A search against the branch and separately against the parent is required. A negative result in KRZ does not exclude a filing made in the parent's home jurisdiction.
| Register | What it covers | Search identifier | Access |
|---|---|---|---|
| KW (land register) | Mortgages, usufructs, easements over real property | KW number (not entity name) | Public, free of charge |
| Rejestr Zastawów | Registered pledges over movables and receivables | Debtor NIP or PESEL | Public, fee per search — tariff set by the court |
| KRZ | Insolvency and restructuring proceedings | Entity name, NIP, or KRS number | Public, free of charge |
| CRBR | Beneficial owners of entities registered in Poland | NIP or KRS number | Public; access conditions subject to verification |
The parent-jurisdiction layer
Polish registers show what is recorded in Poland. They do not reflect charges registered in the parent's home country. A German parent may have granted a global assignment of receivables under German law. An English parent may have registered a debenture at Companies House. Neither appears in any Polish register.
Identifying the parent's home register requires the parent's country of incorporation, legal form, and registration number — all of which should appear in the KRS entry for the branch. If the KRS entry omits the parent's registration number, that gap itself is a finding to document.
The parent-level search is a separate workstream. It proceeds under the rules of the parent's jurisdiction. The scope of what that jurisdiction discloses varies significantly: some registers provide full charge documentation; others confirm existence only.
Where the sources disagree
The KRS entry for a branch is updated on filing by the branch's authorised representative. The parent's home register is updated independently. Discrepancies arise in two recurring patterns.
First, the parent's name or legal form may have changed after the branch was registered. The KRS entry still shows the name at registration. The parent's home register shows the current name. Both are correct at their respective dates; neither flags the divergence automatically.
Second, a charge registered over the parent's assets in the parent's jurisdiction may extend by its terms to assets held through branches. The Polish Pledge Register shows no such charge. The parent's home register shows it. The two records are consistent with each other — the encumbrance simply does not appear in Poland at all.
The limit of what the sources allow
The KRS establishes that a branch exists, names the parent, and identifies the persons authorised to act in Poland. It does not establish the parent's financial condition, the parent's ownership structure, or any encumbrance registered outside Poland.
The Polish land register, pledge register, and insolvency register establish what is recorded in Poland against the branch. None of them receives notifications from foreign registers. A charge registered in the parent's jurisdiction after the branch's Polish assets were acquired will not appear in any Polish source.
The ceiling of what the sources allow is stated before payment. A complete collateral picture for a branch of a foreign company requires parallel searches in at least two jurisdictions. The Polish layer can be established from Polish sources. The parent layer requires access to the parent's home register and depends on what that register discloses. Where the parent's home register does not disclose charges — or discloses them only to parties with a registered interest — that limit is identified and documented as a finding, not omitted.
Questions about branch collateral verification
Does a branch have its own legal personality in Poland?
No. A branch of a foreign company has no independent legal personality under Polish law. It is an organisational unit of the parent. Contracts and assets belong to the parent. Enforcement proceedings are brought against the parent, not the branch.
Can a mortgage be registered over real property held by a branch?
Yes. Real property held through a branch is entered in the land register (KW) with the parent as the owner. A mortgage is registered against the property's KW number. The KW entry shows the mortgage regardless of whether the property is used by a branch or directly by the parent.
How is the branch's NIP obtained for a pledge register search?
The NIP is assigned by the Polish tax authority (US) upon registration. It appears in the KRS entry for the branch and in the branch's VAT registration. A search of the Rejestr Zastawów by NIP covers pledges registered against the branch as debtor.
What if the parent's home register is not publicly accessible?
Access conditions vary by jurisdiction and legal form. Where the parent's home register requires a registered interest, a national identifier, or a declaration of legitimate interest, those conditions are documented as part of the scope definition. The analysis states what was searched, what was accessible, and where the chain stops.
Is CRBR data reliable for a branch of a foreign company?
CRBR covers entities registered in Poland, including branches of foreign companies. The data is self-reported by the entity's authorised representative. CRBR does not cross-check against the parent's home register. Divergences between CRBR and the parent's home UBO register are possible and are documented as a finding when identified.
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.