A foreign buyer or lender verifying a Polish asset faces two separate pledge registries, not one. A search of only one produces an incomplete collateral picture. The charges and pledges profile of a Polish debtor or asset requires coordinated extraction from both the Rejestr Zastawów (Ministry of Justice) and the Rejestr Zastawów Skarbowych (Ministry of Finance), plus cross-referencing against the land register, KRS, and insolvency system.
This page sets out what each register discloses, what each costs, the access conditions that apply to a foreign applicant, and where the ceiling of verifiable information sits before any engagement.
- Rejestr Zastawów — what it shows
- Registered pledges over movable assets and transferable rights, by pledgor name or pledge subject. Certificate DW-1 (pledgor): 20 PLN. Certificate DW-2 (pledge subject): 20 PLN. Full extract DW-4: 15 PLN. Source: Centralna Informacja Rejestrów Sądowych · verified 2026-08-12
- Rejestr Zastawów Skarbowych — what it shows
- Tax pledges created by statute in favour of the State Treasury over a debtor's assets. Search by pledge subject: free. Wypis or zaświadczenie: 50 PLN via e-Urząd Skarbowy. Source: Ministry of Finance · verified 2026-08-12
- Access condition — foreign applicant
- Both registries require a Polish national identifier (NIP, PESEL, or KRS number) to initiate a search. Without the identifier, the query cannot be submitted.
- What neither register shows
- Unregistered security interests, contractual set-off arrangements, and retention-of-title clauses are not captured by either system.
Two registries, two ministries, one collateral question
Poland maintains two distinct pledge systems that operate in parallel. The Rejestr Zastawów, administered by the Ministry of Justice through Centralna Informacja, records pledges created under the 1996 Act on Registered Pledges and the Pledge Register. The Rejestr Zastawów Skarbowych, administered by the Ministry of Finance, records statutory tax pledges arising automatically once a tax liability exceeds a statutory threshold.
A clean result in one register does not indicate a clean result in the other. Both must be searched to form a complete collateral picture. The registries do not cross-reference each other, and no consolidated portal exists.
| Feature | Rejestr Zastawów (MoJ) | Rejestr Zastawów Skarbowych (MoF) |
|---|---|---|
| Legal basis | Act of 6 December 1996 on Registered Pledges | Tax Ordinance (Ordynacja podatkowa) |
| Who creates the pledge | Contractual parties by registration | Statute — arises by operation of law |
| Search by pledgor | Yes — certificate DW-1 · 20 PLN | Yes — free online search |
| Search by pledge subject | Yes — certificate DW-2 · 20 PLN | Yes — free online search |
| Full extract | DW-4 · 15 PLN | Wypis / zaświadczenie · 50 PLN |
| Access portal | Centralna Informacja Rejestrów Sądowych | e-Urząd Skarbowy |
| Identifier required | NIP, PESEL, or KRS | NIP or PESEL |
What the land register adds to the collateral picture
Mortgages over Polish real property are registered in the Elektroniczna Księga Wieczysta (EKW), not in either pledge registry. Section IV of the land register entry discloses encumbrances including mortgages, their amounts, and the creditor of record.
The EKW is publicly accessible and free of charge. However, it is searchable only by the land register number (numer KW). A foreign applicant who does not hold the KW number must trace it through the land and buildings register (ewidencja gruntów i budynków) using a cadastral parcel reference. That intermediate step requires a separate query and, in practice, local navigation of the cadastral system.
Insolvency status and its effect on collateral enforceability
A registered pledge may be unenforceable or subject to a moratorium if the pledgor is in restructuring or insolvency proceedings. The Krajowy Rejestr Zadłużonych (KRZ) is the mandatory publication portal for all insolvency and restructuring proceedings opened after 1 December 2021. It is publicly accessible, free of charge, and requires no login. Search is by NIP, PESEL, KRS number, or case reference.
The KRZ does not contain proceedings opened before 1 December 2021. Earlier proceedings were published in the Monitor Sądowy i Gospodarczy (MSiG), which is searchable through wyszukiwarka-msig.ms.gov.pl. Both sources must be checked to cover the full historical window.
VAT status and bank account verification
The Biała lista podatników VAT (White List), maintained by the Head of the National Revenue Administration, discloses a taxpayer's VAT registration status, registered business address, and all bank account numbers declared to the tax authority. It is publicly accessible, free of charge, and searchable without login on podatki.gov.pl.
For collateral assessment, the White List serves two functions. First, it confirms whether the pledgor entity is an active VAT taxpayer. Second, it identifies the bank accounts on record — a mismatch between a declared account and the account used in a transaction carries joint VAT liability under Polish tax law. Verification of the account at the date of any payment is achievable via retrospective date query on the same portal.
The limit of what the sources allow
The two pledge registries capture only security interests that have been formally registered. Contractual pledges not submitted for registration, retention-of-title clauses, financial collateral arrangements under the 2002 Act, and set-off agreements are invisible to both systems. A clean register result does not exclude the existence of such interests.
The Rejestr Zastawów Skarbowych reflects the position at the moment of query. A tax pledge arises automatically once a statutory threshold is crossed, without any filing requirement. Between the moment of creation and the moment of publication, a gap exists. An extracted certificate states the position as of the extraction date only.
The KRZ covers proceedings from 1 December 2021. A pledgor with an insolvency proceeding concluded before that date will show no record in KRZ. MSiG covers earlier publications, but its archive is not machine-readable: results are PDFs of gazette issues, not structured data. The CRBR (beneficial ownership register) is publicly accessible and free of charge, but the accuracy of its entries depends on the reporting entity's own filings — discrepancies between CRBR data and actual ownership structures are a documented phenomenon and require cross-referencing against KRS and filed financial statements.
What is included at each tier
| Tier | Price | Included | Not included |
|---|---|---|---|
| Signal | €290 | Search of Rejestr Zastawów by pledgor (DW-1) and pledge subject (DW-2). Search of Rejestr Zastawów Skarbowych. KRZ insolvency status check. White List VAT and bank account status. Written summary in English with source badges and extraction dates. | EKW land register extract. MSiG historical archive search. KRS corporate extract. CRBR beneficial ownership. Financial statements review. Any asset not identified by the client in the brief. |
| Standard | €470 | Everything in Signal, plus: EKW land register extract (if KW number is provided or traceable). KRS extract including corporate history. CRBR beneficial ownership extract. MSiG search for pre-2021 insolvency and restructuring records. Discrepancy note where sources disagree. | Financial statements analysis. Litigation history beyond insolvency register. Regulatory licences and permit status. Any asset requiring field inspection. |
| Extended | €960 | Everything in Standard, plus: filed financial statements review from Repozytorium Dokumentów Finansowych. Cross-check of declared bank accounts against White List historical date queries. CRBR-to-KRS ownership chain reconciliation. Where sources disagree, a documented discrepancy section identifying each conflict and its source. Delivery in English; Polish-language originals attached. | Legal qualification of findings. Litigation representation. Field inspection of physical assets. Valuation opinion. Any fact not derivable from official registers and public sources. |
Frequently asked questions
Can the search be run without knowing the NIP or PESEL of the pledgor?
Both pledge registries require a Polish national identifier to initiate a query. Without a NIP, PESEL, or KRS number, the search cannot be submitted. The Standard and Extended tiers include identifier tracing via KRS and public business registers where the entity name is known.
Does a clean Rejestr Zastawów result mean the asset is unencumbered?
No. A clean result in the Rejestr Zastawów confirms the absence of registered contractual pledges as of the extraction date. It does not confirm the absence of tax pledges (Rejestr Zastawów Skarbowych), mortgages (EKW), financial collateral arrangements, or unregistered security interests. A complete collateral picture requires all relevant registers.
How long does extraction take?
Signal tier: typically two to three business days from receipt of the required identifiers. Standard and Extended tiers: three to five business days, depending on whether the KW number requires tracing through the cadastral system.
Are the certificates issued in Polish or English?
Official certificates from Polish registers are issued in Polish. The report delivered under each tier is in English. Polish-language originals are attached under the Extended tier; they are available on request under Signal and Standard.
What if the pledgor is a natural person, not a company?
Both registries cover natural persons as well as legal entities. Search by PESEL is the applicable identifier for individuals. PESEL is not publicly searchable — it must be provided by the instructing party or derived from a document in their possession.
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.