Before a foreign buyer or lender commits to a Polish commercial asset, two questions dominate due diligence: what encumbers the property, and what encumbers the entity holding it. Krajowy Rejestr Zadłużonych (KRZ) answers the second question for insolvency proceedings opened after 1 December 2021. This page states what KRZ shows, what it does not, which other registers complete the collateral picture, and what a structured document report costs.
The collateral position of a Polish commercial property involves at least five separate registers. No single query covers all of them. The timeline and cost set out below reflect that reality.
- What KRZ shows
- Active and closed insolvency and restructuring proceedings opened from 1 December 2021 onward, searchable by NIP, KRS, or case signature. Source: krz.ms.gov.pl · verified 12 June 2026
- Access condition
- Public, free of charge, no login required.
- Hard limit
- KRZ contains no proceedings opened before 1 December 2021. A clean KRZ result does not exclude an earlier insolvency. MSiG archive (from 1996) must be checked in parallel.
- Pledge registers
- Two separate systems: Rejestr Zastawów (Ministry of Justice) at 20 PLN per certificate, and Rejestr Zastawów Skarbowych (Ministry of Finance), free search, 50 PLN for a formal extract. Both must be queried for a complete pledge profile.
- Land register access
- Elektroniczne Księgi Wieczyste (EKW) is free but searchable only by KW number, not by owner name. The KW number must be obtained from the land cadastre first.
What the full collateral check covers
A single-register search produces an incomplete picture. The table below maps each layer of the collateral profile to its source, access condition, and cost as of the publication date.
| Layer | Register | Access | Cost (official tariff) | Key limit |
|---|---|---|---|---|
| Insolvency / restructuring (from Dec 2021) | KRZ — krz.ms.gov.pl | Public, no login | Free | No pre-December 2021 proceedings |
| Insolvency notices (pre-Dec 2021 and historical) | MSiG — wyszukiwarka-msig.ms.gov.pl | Public, no login | Free | PDF issues only; no machine-readable data; bankruptcy notices from Dec 2021 now in KRZ |
| Registered pledges (civil) | Rejestr Zastawów — Centralna Informacja | Paid certificates | 20 PLN per certificate (DW-1 or DW-2); 15 PLN for certified extract (DW-4) | Covers only pledges registered under the Registered Pledge Act |
| Fiscal pledges | Rejestr Zastawów Skarbowych — e-Urząd Skarbowy | Free search; paid formal extract | Free search; 50 PLN for wypis/zaświadczenie | Separate system from civil pledge register |
| Title and mortgage (real property) | EKW — ekw.ms.gov.pl | Free, by KW number only | Free | KW number must be obtained separately from the land cadastre |
| Corporate standing and ownership | KRS — rejestr.io / Portal Rejestrów Sądowych | Public, no login | Free; certified extract approx. 30–60 PLN | Beneficial ownership in CRBR is a separate query |
| Beneficial ownership | CRBR — crbr.podatki.gov.pl | Public, no login | Free | Accuracy depends on timely filing by obliged entities; not independently verified by the register |
| VAT status and bank accounts | Biała lista — podatki.gov.pl | Public, no login | Free | Payment to an account not on the list triggers joint VAT liability |
| Filed financial statements | Repozytorium Dokumentów Finansowych | Public, no login | Free | Filing compliance varies; not all entities are subject to the obligation |
Timeline: what takes how long
Most Polish registers respond within one working day for online queries. The bottleneck is not the register itself — it is assembling the identifiers needed to query each one. The KW number for EKW requires a prior cadastral lookup. The VIN and first registration date required for vehicle history (historiapojazdu.gov.pl) are held by the seller. Fiscal pledge certificates from e-Urząd Skarbowy require a formal application.
| Step | Typical turnaround | Bottleneck |
|---|---|---|
| KRZ and MSiG search | Same day | NIP or KRS number must be confirmed first |
| KRS and CRBR extract | Same day | None for online; certified paper extract adds 2–5 days |
| EKW title register | Same day | KW number required; cadastral lookup adds 1–2 days |
| Civil pledge certificate (Rejestr Zastawów) | 1–3 working days | Application and fee required; identifier of pledgor or pledged asset needed |
| Fiscal pledge extract (Rejestr Zastawów Skarbowych) | 1–5 working days | Formal application via e-Urząd Skarbowy; 50 PLN fee |
| Biała lista VAT check | Same day | None |
| Financial statements (RDF) | Same day | Filing gaps where entity has not complied |
| Full document report (all layers) | 3–5 working days | Identifier assembly and pledge certificate delivery |
The limit of what the sources allow
KRZ is the authoritative record of insolvency and restructuring proceedings opened from 1 December 2021. For proceedings opened before that date, the relevant record is MSiG, which holds notices from 1996 but publishes PDF issues only — no machine-readable data, no structured export. A negative result across both KRZ and MSiG means no notice was published, not that no proceeding exists: a proceeding filed but not yet published, or a foreign proceeding with Polish effects, will not appear.
The civil pledge register and the fiscal pledge register are separate systems with separate legal bases. A search of one does not cover the other. The EKW mortgage section shows encumbrances registered against a specific KW number — it does not reveal encumbrances registered in other jurisdictions or informal arrangements not submitted for registration. CRBR records the beneficial owner as declared by the obliged entity; the register does not independently verify the declaration.
Where a source is free and public, what the report provides is the removed path: obtaining the correct national identifier (NIP, KRS, PESEL), navigating Polish-language interfaces, applying for certificates requiring a formal request, translating and cross-referencing results across all layers, and flagging discrepancies between sources. That cross-referencing — not any single register query — is where gaps appear.
Where the sources disagree
Discrepancies between registers are themselves a finding. Common patterns in Polish commercial property due diligence include: KRS showing an entity as active while KRZ shows an open restructuring proceeding; CRBR naming a beneficial owner whose shareholding is not reflected in the current KRS Gesellschafterliste; and EKW showing a mortgage as active while the underlying loan has been repaid but the deletion not yet registered. Each discrepancy requires a source-by-source reconciliation, not a single query override.
What is included at each tier
| Tier | Price | Included | Not included |
|---|---|---|---|
| Signal | €290 | KRZ search (insolvency from Dec 2021); MSiG notice search (from 1996); KRS corporate standing; CRBR beneficial ownership; Biała lista VAT and bank account status. Written summary in English with source references. | Pledge register certificates (civil or fiscal); EKW title and mortgage extract; financial statements review; cadastral identifier lookup; discrepancy analysis across layers. |
| Standard | €470 | Everything in Signal, plus: EKW title and mortgage extract (KW number obtained separately if not provided); civil pledge certificate from Rejestr Zastawów (one subject); fiscal pledge search via Rejestr Zastawów Skarbowych; filed financial statements from RDF (three most recent periods). Cross-reference and discrepancy section. | Fiscal pledge formal extract (wypis); vehicle or equipment register checks; analysis of financial statements beyond identification of filing gaps; legal qualification of findings. |
| Extended | €960 | Everything in Standard, plus: fiscal pledge formal extract (wypis/zaświadczenie); civil pledge certificates for up to three subjects; vehicle history check where seller provides registration number, VIN and first registration date; financial statements review across five periods with filing-gap notation; full discrepancy matrix across all sources; English-language summary structured for lender or buyer counsel. | Legal advice; qualification of findings; representation before any authority; searches outside Poland; proceedings filed in foreign jurisdictions with Polish effects. |
Frequently asked questions
Does a clean KRZ result mean the seller is solvent?
No. KRZ covers proceedings from 1 December 2021. A proceeding opened before that date appears in MSiG, not in KRZ. A proceeding filed but not yet published appears in neither. A negative result across both registers means no notice is on record — it does not certify solvency.
Why are there two pledge registers?
Rejestr Zastawów (Ministry of Justice) records pledges created under the Registered Pledge Act (ustawa o zastawie rejestrowym). Rejestr Zastawów Skarbowych (Ministry of Finance) records fiscal pledges arising by operation of tax law. The two registers have different legal bases, different search interfaces, and different certificate procedures. A complete pledge check requires both.
Can the KW number be obtained without the seller's cooperation?
In most cases, yes. The KW number can be traced from the property address via the land cadastre (ewidencja gruntów i budynków), which is maintained at the district (powiat) level. This adds one to two working days to the timeline and is included in the Standard and Extended tiers.
Are these registers public and free? What does the report charge for?
Several registers in this matrix are public and free of charge. What the report provides is the removed path: the correct national identifier (NIP, KRS, KW number), navigation of Polish-language interfaces, formal applications for paid certificates, cross-referencing of results across all layers, and a written English-language summary with source references and discrepancy notation. The register query itself is free; the structured, cross-referenced, translated output is not.
How is the report delivered?
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.