A lease with purchase option (najem z opcją zakupu) transfers economic exposure before title transfers. The debtor's financial condition determines whether the option will ever be exercised — and whether the underlying asset remains unencumbered when it is. This report establishes that condition from official Polish registers before the lease is signed.
- What the sources show
- Court enforcement proceedings, insolvency filings, registered pledges, and KRS standing of the debtor entity. Sources: KRZ, KRS, Rejestr Zastawów — verified July 2026.
- Access condition
- Most registers require a declared legitimate interest or a registered Polish user account. A foreign buyer cannot access them directly without a national identifier (PESEL or NIP).
- What the sources do not show
- Undisclosed liabilities, off-register pledges, and contractual encumbrances not lodged with any public authority.
- Registry cost
- Individual registers charge per-query fees set by the administering authority. No consolidated tariff exists. Exact figures are not stated here; the mechanism is described in the tier table below.
Why the debtor's position matters in a lease with purchase option
Under Polish civil law, a lease with purchase option (najem z opcją zakupu) does not transfer ownership at signing. The lessee acquires a contractual right to purchase. If the debtor-lessor enters insolvency between signing and exercise, that right may be challenged or the asset absorbed into the insolvency estate. The collateral value of the arrangement depends on the lessor's financial standing at the moment the option is granted.
A pledge registered after the lease is signed but before the option is exercised can take priority over the lessee's contractual right. Identifying existing pledges before signing establishes the baseline encumbrance. It does not prevent future encumbrances, but it fixes the known position on the date of the report.
What Polish registers cover — and where each stops
Four registers are relevant to a debtor check in this context. Each covers a defined layer. None covers all layers.
| Register | What it shows | What it does not show | Access condition for foreign buyer |
|---|---|---|---|
| KRZ (Krajowy Rejestr Zadłużonych) | Insolvency proceedings, restructuring proceedings, enforcement proceedings against entities | Proceedings filed but not yet published; historical closures beyond statutory retention period | Public portal; search by NIP or PESEL required — foreign buyer typically lacks both |
| KRS (Krajowy Rejestr Sądowy) | Corporate standing, registered officers, share capital, registered encumbrances on company assets | Beneficial ownership beyond direct shareholding; undisclosed side agreements | Public portal (ekrs.ms.gov.pl); search by NIP or KRS number; no registration required for basic query |
| Rejestr Zastawów | Registered pledges (zastaw rejestrowy) on movable assets and rights | Civil law pledges (zastaw zwykły) not lodged in this register; mortgage-type security on real property | Paid query by asset description or debtor identifier; national identifier required to initiate |
| KW (Księga Wieczysta) | Mortgages and encumbrances on the specific real property subject to the lease | Personal financial liabilities of the lessor unrelated to this property | Public portal (ekw.ms.gov.pl); search by KW number; KW number must be sourced from the lessor |
The collateral dimension: encumbrances that affect option value
The asset subject to the lease-option arrangement carries its own encumbrance history. A mortgage (hipoteka) registered in the land and mortgage register (KW) survives a change of ownership unless discharged. If the lessee exercises the option and acquires title, registered mortgages transfer with the property. The report establishes what is registered at the date of signing — not at the date of exercise.
A registered pledge (zastaw rejestrowy) on equipment or receivables associated with the leased asset creates a separate risk layer. Pledge creditors have priority in enforcement. The Rejestr Zastawów query identifies pledges by debtor identifier, not by asset address. Both queries are necessary for a complete picture.
The insolvency layer
KRZ publishes insolvency and restructuring proceedings from the date of court order. A proceeding filed but not yet decided does not appear. A negative KRZ result means no published proceeding exists on the query date — it does not confirm the absence of a pending application.
Restructuring (restrukturyzacja) under Polish law can impose a stay on enforcement and modify creditor rights. A lessor in an approved arrangement (układ) may be restricted from honoring the option without court approval. The KRZ entry identifies the type of proceeding and its status. The report records the status as of the query date.
The limit of what the sources allow
Official Polish registers establish the published position of a debtor on the date of query. They do not establish the full financial exposure of that debtor. The following are outside the reach of any register-based report:
- Undisclosed liabilities and off-balance obligations not subject to registration
- Contractual pledges or assignments not lodged with the Rejestr Zastawów
- Insolvency applications filed but not yet decided by the court
- Tax liabilities not yet converted to enforcement proceedings
- Cross-border encumbrances registered in foreign jurisdictions
The ceiling of what the sources allow is stated before payment. The report describes what each register returned on the query date, names the register, and identifies where the chain stops. A negative result is recorded as a negative result — not as a clean bill.
Where the sources disagree
KRS corporate data and KRZ insolvency data are maintained by separate systems with separate update cycles. A company may appear active in KRS while a restructuring order has already been published in KRZ. The report cross-references both and records any discrepancy as a finding, not a footnote.
The land and mortgage register (KW) and the Rejestr Zastawów operate independently. A pledge on an asset associated with the leased property may appear in one and not the other, depending on the form of security granted. Both registers are queried separately, and the results are presented side by side.
What is included at each tier
| Tier | Price (EUR, excl. VAT) | Included | Not included |
|---|---|---|---|
| Signal | €590 | KRZ query (insolvency and enforcement status) · KRS standing check (corporate status, registered officers, share capital) · Written summary of findings with source badges and query dates | Rejestr Zastawów query · KW (land register) query · Cross-register discrepancy analysis · Document retrieval from KRS file |
| Standard | €990 | All Signal content · Rejestr Zastawów query by debtor identifier · KW query on the leased property (KW number to be provided by client) · Cross-register discrepancy table · English-language report with source references | Document retrieval and review from KRS file · Verification of lessor's financial statements · Analysis of associated entities or group structure |
| Extended | €2,200 | All Standard content · Document retrieval from KRS file (up to five documents) · Review of lessor's most recent financial statements filed with KRS · Associated entity check (direct shareholders and subsidiaries visible in KRS) · Structured findings memo with risk flags by layer | Legal advice or qualification of findings · Representation in any proceeding · Verification of undisclosed or off-register liabilities · Cross-border entity checks outside Poland |
Payment is arranged by invoice. Scope is fixed at the tier selected. Queries are run after scope confirmation. The report is delivered in English.
Frequently asked questions
Does a clean KRZ result mean the lessor is solvent?
No. KRZ records published proceedings. A proceeding filed but not yet decided does not appear. A negative result means no published proceeding existed on the query date. It does not confirm the absence of a pending application or undisclosed liabilities.
Is the land register (KW) always available?
The KW portal is publicly accessible. A query requires the KW number of the specific property. That number must be obtained from the lessor or from a prior due diligence document. Without the KW number, the property register cannot be queried by address alone through the public portal.
What if the lessor is an individual, not a company?
KRS covers registered entities. An individual lessor does not appear in KRS. KRZ covers both individuals and entities. The Rejestr Zastawów can be queried by PESEL (individual identifier). The applicable registers and the access path differ. The scope of the report is adjusted accordingly at Standard and Extended tiers.
Can the report be used as evidence in a proceeding?
The report is a factual compilation from official registers. It records what each register returned on the query date, with source references. Whether it is admissible in a given proceeding is a question of procedural law — outside the scope of this product and not addressed here.
How long does the report take?
Signal tier: typically three to five business days from scope confirmation. Standard and Extended: five to eight business days, depending on document retrieval from KRS. Timelines are indicative and depend on register availability on the query date.
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.