A contribution in kind transfers an asset into a legal structure. Before that transfer closes, the collateral value of the asset depends on what encumbrances already follow the debtor — not only what the asset itself shows. This page describes what official Polish registers disclose about a debtor's position, from which sources, and where the record stops.
- What the registers show
- Insolvency proceedings, restructuring orders, enforcement notices, and registered pledges — by entity name or PESEL/NIP. Sources: Krajowy Rejestr Zadłużonych, Rejestr Zastawów, KRS. Verified: July 2026.
- Access condition
- KRZ is publicly searchable without registration. Rejestr Zastawów requires a written query or notarial channel for certified extracts.
- What the registers do not show
- Undeclared liabilities, informal pledges, and tax arrears below the threshold for enforcement notice. No register consolidates all exposure in one output.
- Tariff
- No exact statutory fee is stated here; fees are set by the relevant registrar and published in current tariff schedules. Mechanism: per-query or per-extract basis.
Why the debtor's position governs collateral value
An asset contributed in kind carries its encumbrances into the receiving entity. A registered pledge on machinery, an enforcement lien on receivables, or an active restructuring order all reduce what a lender can rely on. The asset register shows title; the debtor registers show what obligations already attach to the transferring party and, through that party, to the asset.
Polish law separates these records across several registers. No single query returns a consolidated picture. A complete collateral assessment requires reading each register independently and reconciling the results.
Krajowy Rejestr Zadłużonych — insolvency and restructuring
KRZ is the central public register for insolvency and restructuring proceedings in Poland. It records opened proceedings, appointed administrators, and enforcement suspensions. The register is searchable by entity name, NIP, or PESEL without prior registration.
A negative result in KRZ does not confirm the absence of a filed application. An application may have been submitted but not yet processed into a visible record. This gap is relevant when a contribution in kind is being prepared under time pressure.
Rejestr Zastawów — registered pledges
The Pledge Register (Rejestr Zastawów) records security interests established under the Act on Registered Pledges and the Pledge Register. A registered pledge on movable assets or rights travels with the asset, not with the debtor. Identifying pledges before a contribution in kind is therefore a prerequisite, not a follow-up step.
Certified extracts from Rejestr Zastawów are issued through the court registry or notarial channel. The register is not publicly searchable online in the same way as KRZ. A query requires identifying the pledged item or the pledgor by name and, typically, a national identifier.
KRS — corporate status and encumbrances on shares
The National Court Register (KRS) records the current corporate status of the debtor entity: whether it is in liquidation, whether a restructuring administrator has been appointed, and whether share encumbrances have been registered. KRS documents are publicly available through ekrs.ms.gov.pl.
KRS does not record all security interests. Pledges on shares, for example, may appear in KRS or in Rejestr Zastawów depending on their legal form. Both registers must be checked independently.
Tax and enforcement position
Tax arrears do not appear in a single publicly searchable register. The National Revenue Administration (KAS) holds enforcement records, but these are not consolidated into a public debtor database equivalent to KRZ. Enforcement titles issued by bailiffs are recorded in individual enforcement files, not in a single searchable index.
A clean KRZ result therefore does not exclude active tax enforcement. This is a structural limit of the Polish register architecture, not a gap in any one source.
CRBR — beneficial ownership
The Central Register of Beneficial Owners (CRBR) records declared ultimate beneficial owners of Polish legal entities. The register is publicly searchable. CRBR discloses the declared chain of control, not a verified one. Discrepancies between CRBR and KRS shareholding data are a separate finding and are treated as such in the report.
The limit of what the sources allow
The ceiling of what the sources allow is stated before payment. Polish registers are organised by proceeding type, not by debtor. A consolidated liability picture requires querying KRZ, Rejestr Zastawów, KRS, and CRBR separately, then reconciling the outputs. Each register has its own access channel, its own identifier requirement, and its own latency between a real-world event and its appearance in the record.
Specifically: KRZ does not show applications filed but not yet processed. Rejestr Zastawów does not show informal security arrangements or contractual retention-of-title clauses. KRS does not show pledges registered in Rejestr Zastawów. CRBR shows declared ownership, not verified ownership. Tax enforcement records are not publicly consolidated.
The report names the point at which the chain of evidence ends and the reason it ends there. No register covers all exposure. That structural limit is part of the finding, not a failure of the query.
Where the sources disagree
Discrepancies arise in predictable places. CRBR beneficial ownership may differ from KRS shareholding data — both are official records, and the gap between them is itself a material finding. A restructuring administrator may appear in KRZ before the appointment is reflected in KRS. Share pledges may appear in Rejestr Zastawów but not in KRS, or vice versa depending on legal form.
Where sources disagree, the report records both entries, identifies the source of each, and states the date of each retrieval. Reconciliation is not performed by inference; it is flagged for legal review.
What is included at each tier
| Tier | Price (EUR) | Included | Not included |
|---|---|---|---|
| Signal | €590 | KRZ search (insolvency and restructuring status); KRS current status extract; CRBR beneficial ownership check; written summary of findings with source badges and retrieval dates | Rejestr Zastawów query; tax enforcement check; reconciliation of cross-register discrepancies; certified extracts |
| Standard | €990 | All Signal items; Rejestr Zastawów query for the debtor entity and named assets; cross-register reconciliation table; flagging of discrepancies between CRBR and KRS; retrieval of KRS historical documents | Tax enforcement file review; notarially certified extracts; legal qualification of findings; court file review |
| Extended | €2,200 | All Standard items; tax enforcement status check via KAS channel; notarially certified extracts from Rejestr Zastawów; review of KRS filing history over defined period; written memo on identified encumbrances with source documentation; discrepancy analysis across all registers | Legal advice on the contribution transaction; valuation of encumbered assets; representation before any authority; conclusions on enforceability of security interests |
All three tiers are factual compilation reports. They do not constitute legal advice and contain no legal qualification of the facts established. For legal advice on the contribution transaction, contact info@kordeckipartners.com.
Frequently asked questions
Does a clean KRZ result confirm the debtor is solvent?
No. KRZ records opened proceedings. A filed application not yet processed, a pending creditor petition, or a tax enforcement action outside KRZ will not appear. A clean result means no proceeding is recorded at the date of retrieval, not that no proceeding exists.
Can registered pledges be identified without contacting the debtor?
Yes, for pledges registered in Rejestr Zastawów. The register is queryable through the court registry or notarial channel using the debtor's name and national identifier. Informal security arrangements and contractual retention-of-title clauses are outside register scope.
What identifier is needed to run the queries?
NIP (tax number) and KRS number for corporate entities. PESEL for natural persons. Without a confirmed identifier, queries return unreliable results — the name alone is insufficient for Polish-register searches.
How long does retrieval take?
KRZ and KRS are real-time online systems; retrieval is same-day. Rejestr Zastawów certified extracts are issued through a court or notarial channel; processing time depends on the issuing office and is not fixed by statute at a single figure. Extended-tier reports involving notarial channels should allow additional days beyond Signal or Standard timelines.
Is the CRBR record legally verified?
No. CRBR contains declared information submitted by the entity. The register does not independently verify the accuracy of declarations. Discrepancies between CRBR and KRS shareholding data are flagged in the report but not resolved by the report.
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.