A debtor check on a Polish commercial property target requires two parallel lines of inquiry: what the land register shows about encumbrances on the asset, and what insolvency and tax registers show about the entity selling it. Both lines are necessary. Either line alone leaves a material gap.
- What Księgi Wieczyste shows
- Mortgages, usufructs, easements, and other rights entered against a specific property, identified by KW number. Source: Elektroniczne Księgi Wieczyste (EKW) · as of 25 July 2026.
- Access condition
- The KW number is required. Search by owner name is not available to private parties. The path runs through the land and buildings register (ewidencja gruntów i budynków) to obtain the KW number first.
- Cost
- EKW online viewing is free of charge. What the report provides is the resolved path: locating the KW number, reading all four departments, cross-referencing charge registers, and producing an English-language summary.
- Charge registers
- Two separate systems. Rejestr Zastawów (Ministry of Justice): certificate per pledgor DW-1 costs 20 PLN; certificate per object DW-2 costs 20 PLN. Rejestr Zastawów Skarbowych (Ministry of Finance): free search, written statement costs 50 PLN. Both must be checked for a complete pledge profile. Source: Centralna Informacja / e-Urząd Skarbowy · as of 25 July 2026.
- Insolvency register
- KRZ (krz.ms.gov.pl): public, free, no login. Searchable by NIP, KRS, PESEL, or case signature. Contains proceedings opened from 1 December 2021 onward. Source: Krajowy Rejestr Zadłużonych · as of 25 July 2026.
- VAT status
- Biała lista (podatki.gov.pl): free, no login. Shows VAT status, declared bank accounts, and reasons for deregistration with dates. Historical checks on any past date are available. Source: Szef KAS · as of 25 July 2026.
What the land register records — and what it does not
The Polish land register is divided into four departments. Department I records the property description and associated rights. Department II records ownership. Department III records limited rights, restrictions, and claims against the property — the section most relevant to collateral analysis. Department IV records mortgages, including their amount, currency, creditor, and rank.
The register is current as of the last entered application, not the last filed application. An application to enter a mortgage may be pending in the queue and not yet visible in the register. This gap between filing and entry is a recognised feature of the system, not an anomaly.
The register does not show whether the secured debt has been repaid. An entry in Department IV confirms that a mortgage was registered. It does not confirm that the underlying loan is still outstanding. Verification of the current debt balance requires the creditor's written confirmation or a court-issued certificate — neither of which the register provides.
The register does not capture fiscal charges automatically. A tax authority lien (zastaw skarbowy) on movable assets of the same entity does not appear in the real property register. It appears only in Rejestr Zastawów Skarbowych.
The pledge register gap: two systems, one collateral profile
Polish law maintains two separate charge registers. The civil pledge register (Rejestr Zastawów) is administered by the Ministry of Justice and covers registered pledges on movable assets and rights. The fiscal pledge register (Rejestr Zastawów Skarbowych) is administered by the Ministry of Finance and covers liens created by tax authorities to secure unpaid tax obligations.
Neither register appears in Księgi Wieczyste. A search of the land register alone will not detect a registered pledge over the debtor's machinery, receivables, or inventory — nor a fiscal lien over the same assets. For a buyer acquiring a going-concern commercial property, this distinction is material: the assets of the business operating on the property may carry encumbrances that do not touch the title register at all.
| Register | Administrator | What it covers | Search cost | Certificate cost |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice (Centralna Informacja) | Civil registered pledges on movables and rights | Included in certificate fee | DW-1 (per pledgor): 20 PLN · DW-2 (per object): 20 PLN · DW-4 (full extract): 15 PLN |
| Rejestr Zastawów Skarbowych | Ministry of Finance (Szef KAS) | Fiscal liens created by tax authorities | Free (e-Urząd Skarbowy) | Written statement (wypis/zaświadczenie): 50 PLN |
| Dział IV KW (Księgi Wieczyste) | Court (Sąd Rejonowy) | Mortgages on real property | Free (EKW online) | Certified extract: court fee schedule applies |
Insolvency status of the seller entity
The Krajowy Rejestr Zadłużonych (KRZ) is the central insolvency and restructuring register. It is public, free of charge, and requires no login. A search can be run by NIP, KRS number, PESEL, or case signature.
KRZ contains proceedings opened from 1 December 2021 onward. It replaced the former Rejestr Dłużników Niewypłacalnych for new cases. Proceedings opened before that date are not in KRZ. They may appear in Monitor Sądowy i Gospodarczy (MSiG) archives, which are searchable from 1996 through wyszukiwarka-msig.ms.gov.pl.
A negative result in KRZ means no insolvency or restructuring proceeding appears in the register from December 2021 onward. It does not exclude an earlier proceeding, a proceeding that was filed but not yet entered, or a proceeding in a foreign jurisdiction.
VAT status and the Biała lista
The Biała lista (White List of VAT taxpayers) is maintained by the Head of the National Revenue Administration (Szef KAS). It is free, requires no login, and is accessible at podatki.gov.pl. The list shows current VAT status, declared bank account numbers, and the reasons for any deregistration or reinstatement, with dates.
The bank account field is operationally significant. A payment made to an account not listed in Biała lista exposes the paying party to joint and several liability for the counterparty's VAT obligations. Verifying the account before any transaction payment is a standard procedural step.
Historical checks are available: the list can be queried for any past date, allowing verification of VAT status as of a specific transaction date.
KRS and financial statements
The National Court Register (KRS) is free of charge. It shows the entity's registration data, management board composition, share capital, and any registered changes. Certified extracts cost approximately 30–60 PLN per document.
Filed financial statements are available through the Repozytorium Dokumentów Finansowych, also free of charge. Statements are filed in structured XML or scanned PDF depending on the entity type and filing year. Structured data is available for entities using e-Sprawozdania; earlier filings and smaller entities may appear as scanned documents only.
The limit of what the sources allow
The land register shows encumbrances as entered. It does not show pending applications, the current balance of secured debt, or fiscal charges on the debtor's movable assets. The pledge registers are separate systems: a full pledge profile requires both Rejestr Zastawów and Rejestr Zastawów Skarbowych, neither of which is visible in Księgi Wieczyste.
KRZ covers insolvency proceedings from December 2021. Earlier proceedings require a separate MSiG archive search. A negative result in both registers does not exclude a proceeding filed but not yet entered, or a foreign insolvency proceeding with cross-border effect under EU Regulation 2015/848.
The beneficial ownership register (CRBR) is public and free. It records the declared beneficial owner. It does not verify the accuracy of that declaration against the actual ownership structure. Discrepancies between CRBR data and KRS shareholder lists are a known occurrence and constitute a finding in their own right, not a data error to be discarded.
Where the sources disagree
The most common disagreement in Polish commercial property transactions is between the KW mortgage register and the seller's representations about outstanding debt. The register shows the mortgage as entered; the seller asserts the loan has been repaid. These two facts are not contradictory — but the register cannot confirm repayment. Reconciliation requires a bank release letter or a court-issued deletion order (wniosek o wykreślenie hipoteki).
A second common disagreement is between CRBR beneficial ownership data and the actual KRS shareholder list. CRBR declarations are self-reported. Where the declared beneficial owner differs from the entity holding shares in KRS, the discrepancy requires explanation before the transaction proceeds.
What is included at each tier
| Tier | Price (EUR) | What is included | Not included |
|---|---|---|---|
| Signal | €590 | KW register check (all four departments); mortgage summary with creditor, amount, and rank; KRS entity profile; KRZ insolvency search; Biała lista VAT and bank account status; CRBR beneficial owner declaration; English-language summary report | Pledge register searches (Rejestr Zastawów and Rejestr Zastawów Skarbowych); MSiG archive search for pre-2021 proceedings; financial statement analysis; CRBR-to-KRS cross-check |
| Standard | €990 | Everything in Signal; Rejestr Zastawów certificate (DW-1 per pledgor + DW-2 per object); Rejestr Zastawów Skarbowych search and written statement; MSiG archive search from 1996; CRBR-to-KRS cross-check with discrepancy flag; three-year financial statement summary | On-site property or company inspection; legal opinion on the findings; debt balance confirmation from creditors; enforcement file review |
| Extended | €2,200 | Everything in Standard; full financial statement analysis (five years); review of court docket entries in MSiG and KRZ for related entities; registered pledge profile for associated entities in the ownership chain; CRBR cross-check for all entities in the structure; written findings memorandum in English with source references | Legal advice or qualification of findings; representation before courts or authorities; negotiation of transaction terms; physical asset inspection |
Register fees (DW-1, DW-2, DW-4, fiscal pledge statement) are disbursements charged at cost in addition to the report fee. They are itemised in the invoice.
Frequently asked questions
Can the KW number be found without the seller's cooperation?
In most cases, yes. The land and buildings register (ewidencja gruntów i budynków) is maintained by the relevant starost's office (starostwo powiatowe) and links cadastral parcel numbers to KW numbers. Cadastral data is publicly accessible through the GUGiK Geoportal. The path requires the property address or parcel number, which is obtainable from public mapping data.
Does a clean KRZ result confirm the seller is solvent?
No. KRZ shows proceedings opened from December 2021. It does not show earlier cases, pending petitions not yet entered, or foreign insolvency proceedings. A clean KRZ result is one data point, not a solvency confirmation.
What does a discrepancy between CRBR and KRS indicate?
CRBR declarations are the entity's own submission. KRS shareholder lists are filed documents. Where they differ, the discrepancy is recorded as a finding. The report does not qualify what the discrepancy means legally — that determination falls to the instructed lawyer.
Are these registers available in English?
The registers operate in Polish. EKW and KRS have partial English interfaces for navigation, but document content is in Polish. Register certificates and court documents are issued in Polish only. The report translates and summarises the relevant entries into English.
How long does the report take?
Signal tier: three to five business days from receipt of the property address or KW number. Standard tier: five to seven business days. Extended tier: eight to twelve business days. Timelines assume all required identifiers are available at the outset.
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.