Before a foreign buyer or lender commits to a Polish commercial property, one question precedes all others: what already encumbers the asset, and what does the corporate entity standing behind it actually look like? The Krajowy Rejestr Sądowy is the statutory starting point. It is free, publicly searchable, and it reveals the registered ownership chain, filed financial statements, and any insolvency entries made after December 2021. What it does not reveal is the full pledge and charge picture — that requires two separate registries — and it does not show land title directly. This page maps the collateral verification path, names each source, and states the ceiling before any engagement.
- What the register shows
- Corporate identity, ownership structure, representation rules, filed financial statements. Source: Krajowy Rejestr Sądowy (KRS) · verified 2026-06-28
- Access cost
- Free of charge, without registration or login. A certified extract (odpis) costs approximately 30–60 PLN through Centralna Informacja KRS.
- Insolvency entries
- Proceedings opened from 1 December 2021 onward are held in Krajowy Rejestr Zadłużonych (KRZ) at krz.ms.gov.pl — free, no login required. Earlier proceedings are not in KRZ.
- Pledge and charge check
- Two separate systems: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). A complete pledge profile requires both. Combined certificate cost: 20–50 PLN per search item.
- Land title
- Elektroniczne Księgi Wieczyste (EKW) — free, but searchable only by KW number. The number must be obtained from the land parcel register (ewidencja gruntów) first.
What KRS establishes about the entity
KRS is the central commercial register for Poland. Every Polish capital company, partnership, cooperative, and branch of a foreign entity has a KRS number. The register is maintained by the Ministry of Justice and is accessible at ekrs.ms.gov.pl without registration.
A standard KRS extract shows the registered seat, date of incorporation, share capital amount, management board composition and representation rules, supervisory board members, and the scope of the entity's registered activity. Filed financial statements are held in the Repozytorium Dokumentów Finansowych, linked directly from the KRS entry, and are free to download.
The Monitor Sądowy i Gospodarczy (MSiG) publishes official company announcements. The MSiG search system at wyszukiwarka-msig.ms.gov.pl is free and covers the archive from 1996. Search criteria include company name, KRS number, NIP, and announcement type. Note: insolvency and restructuring announcements published from December 2021 onward appear in KRZ, not MSiG. The two systems must both be checked.
The pledge and charge layer
Polish law separates registered pledges into two systems. A foreign lender or buyer verifying collateral must run both searches independently. Neither system links to the other.
| Registry | Administered by | What it covers | Search cost | Certificate cost |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice · Centralna Informacja | Contractual registered pledges on movable assets and rights | Included in certificate fee | DW-1 (pledgor): 20 PLN · DW-2 (asset): 20 PLN · DW-4 (extract): 15 PLN |
| Rejestr Zastawów Skarbowych | Ministry of Finance · e-Urząd Skarbowy | Tax-authority pledges securing unpaid tax and customs liabilities | Free online search | Wypis / zaświadczenie: 50 PLN |
A negative result in one registry does not clear the other. Both searches are required before any conclusion on the pledge-free status of an asset can be drawn.
Land title: the two-step path
Polish land title is recorded in the Elektroniczne Księgi Wieczyste (EKW) system. The register is free and publicly accessible at ekw.ms.gov.pl. The structural constraint is significant: the system accepts only a KW number as a search key. Name-based or address-based searches are not available to private parties.
The standard path to a KW number runs through the ewidencja gruntów i budynków (land parcel register), held at the relevant starostwo powiatowe. Once the parcel number (działka) is known, the starostwo can supply the corresponding KW number. Only then does the EKW entry become accessible.
The KW entry is divided into four sections: ownership (Section II), mortgage encumbrances (Section IV), other rights and claims (Section III), and land description (Section I). Section IV is the primary collateral layer for lenders: it shows all registered mortgages, their amounts, currency, rank, and the creditor named at registration.
VAT status and bank account verification
The Biała lista podatników VAT, maintained by the Head of the National Revenue Administration (szef KAS) at podatki.gov.pl, is free and requires no login. It shows current VAT registration status, the entity's registered bank accounts, and the history of status changes with dates.
The bank account dimension is material for a buyer: under Polish VAT law, a payment made to an account not listed on the Biała lista may result in joint and several VAT liability for the payer. The register allows verification against any past date, which matters when reviewing historical transactions in due diligence.
Beneficial ownership: CRBR
The Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) is open, free, and requires no account or login. It records the declared ultimate beneficial owners of Polish legal entities. Declarations are made by the company itself; the register does not independently verify the accuracy of the submitted data.
CRBR is the starting point for ownership chain mapping. It is not the endpoint: where the declared beneficial owner is itself a foreign entity, the chain continues outside Polish registers and requires separate verification in the relevant jurisdiction.
The limit of what the sources allow
KRS shows what has been registered. It does not show undisclosed encumbrances, informal arrangements, or liabilities that have not yet reached enforcement. Financial statements filed in the Repozytorium are self-reported; they are not audited by the registry. A gap between filed accounts and actual financial position is not visible from the register alone.
KRZ covers insolvency proceedings opened from 1 December 2021. Any proceeding opened before that date is not in KRZ. A negative KRZ result does not clear the pre-2021 period. MSiG archives from 1996 cover the earlier window, but the search is announcement-based, not case-based, and machine-readable data is not available — only PDF issues.
The EKW land register is searchable only by KW number. Without that number — obtained via the ewidencja gruntów — the title entry is not accessible. The Rejestr Zastawów and Rejestr Zastawów Skarbowych are separate systems with no cross-reference. A pledge search run on one registry only is incomplete by design. The CRBR records declared beneficial ownership; it does not verify it. Where the declared owner is a foreign entity, the chain requires verification outside Poland.
Where the sources disagree
A common pattern in Polish commercial property transactions is a discrepancy between the KRS share capital entry and the actual economic exposure visible in filed financial statements. Share capital is a registered figure; it is not updated to reflect current net asset value.
A second recurring discrepancy: the KW Section II ownership entry and the KRS current ownership structure may not match at the moment of review. Property transfers and corporate restructurings do not update both registers simultaneously. The lag between a notarial deed and KW registration, and between a share transfer and KRS update, is a structural feature of the Polish system, not an anomaly.
Where MSiG and KRZ both contain entries for the same entity — possible for proceedings bridging the December 2021 transition — the entries may describe the same proceeding at different stages in different formats. Reconciling them requires reading both sources in full.
What is included at each tier
| Tier | Price | What is included | Not included |
|---|---|---|---|
| Signal | €290 | KRS extract and status check; KRZ insolvency search; CRBR beneficial ownership snapshot; Biała lista VAT and bank account status; MSiG announcement search; written summary in English with source references | Pledge registry searches (Rejestr Zastawów and Rejestr Zastawów Skarbowych); land title review (EKW); financial statement analysis; ownership chain mapping beyond CRBR declaration |
| Standard | €470 | Everything in Signal, plus: Rejestr Zastawów search (DW-1 and DW-2 certificates); Rejestr Zastawów Skarbowych search; EKW land title review including Section IV mortgage schedule; identification of KW number via ewidencja gruntów where not supplied | Financial statement analysis; ownership chain mapping beyond Poland; physical site or asset inspection; legal qualification of findings |
| Extended | €960 | Everything in Standard, plus: three-year financial statement review from Repozytorium Dokumentów Finansowych with commentary on material items; ownership chain mapping to the extent traceable in Polish and EU registers; discrepancy analysis across all sources; written report in English structured for lender or buyer file | Legal advice or qualification of findings; physical inspection; verification of foreign-registered entities in their home jurisdictions; court file review beyond public register entries |
Frequently asked questions
Is KRS free for a foreign user?
The KRS search and document download at ekrs.ms.gov.pl are free without registration. A certified extract (odpis) costs approximately 30–60 PLN and is ordered through Centralna Informacja KRS. What a foreign user pays for in a report is the removed path: identifying the correct KRS number, navigating the Polish-language interface, obtaining and interpreting the extract, and cross-referencing it against the other registers described on this page.
Does a clean KRZ result mean the company has no insolvency history?
No. KRZ contains only proceedings opened from 1 December 2021. Earlier proceedings were published in MSiG and are searchable in the MSiG archive from 1996. A complete insolvency check covers both systems. The report includes both searches at all tiers.
How long does the full collateral check take?
Signal tier: typically two to three business days from receipt of the entity's KRS number and NIP. Standard and Extended tiers: four to six business days, subject to ewidencja gruntów response time for KW number retrieval where the parcel number is not supplied. Expedited turnaround is available on request.
What identifies the entity for the search?
KRS number and NIP are the primary identifiers. For land title, the KW number or cadastral parcel number (numer działki) is required. For pledge searches, the entity's NIP and the asset description or registration number are needed. The report request form specifies which identifiers are required at each tier.
Does the report include legal advice on the findings?
No. The report is a factual compilation from official registers and public sources. It does not constitute legal advice and contains no legal qualification of the facts established. For legal advice on the implications of specific findings, contact info@kordeckipartners.com.
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.