A foreign buyer or lender assessing Polish commercial property as collateral faces a specific problem: Polish asset registers are fragmented across multiple state systems, each disclosing a different layer of encumbrance. The Krajowy Rejestr Sądowy (KRS) is the entry point — but it is not the endpoint. Collateral value depends on what sits across KRS, the two pledge registers, the land register, and the insolvency system simultaneously.
This page sets out what each register discloses, what each costs to query, and where the chain stops — before any payment is made.
- KRS — company register
- Full current and historical extract available free of charge. Certified extract (odpis): approximately 30–60 PLN. Source: Krajowy Rejestr Sądowy · retrieved August 2026.
- Pledge registers
- Two separate systems: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). Certificate per subject (DW-1): 20 PLN. Certificate per object (DW-2): 20 PLN. Full extract (DW-4): 15 PLN. Tax pledge search: free; certified statement: 50 PLN. Source: Centralna Informacja, e-Urząd Skarbowy · retrieved August 2026.
- Insolvency register
- KRZ (krz.ms.gov.pl) is public, free, and requires no login. Coverage begins 1 December 2021. Earlier proceedings are not in KRZ. Source: Krajowy Rejestr Zadłużonych · retrieved August 2026.
- Beneficial ownership
- CRBR is public, free, and requires no account. Source: Centralny Rejestr Beneficjentów Rzeczywistych · retrieved August 2026.
What KRS actually discloses — and what it does not
KRS records the entity's registration status, share capital, management board composition, registered address, and filed financial statements. The Repozytorium Dokumentów Finansowych, linked directly to KRS, holds annual accounts free of charge. Both are accessible without registration.
KRS does not record pledges over movable assets. It does not record tax pledges. It does not record the land register number (KW) for property the entity owns. KRS tells a buyer that the entity exists and is in good standing — it does not confirm what encumbers the entity's assets.
Collateral verification requires querying KRS alongside at least four other registers. KRS alone is insufficient for any lending decision involving Polish real property or movable assets as security.
The pledge register layer — two systems, one collateral profile
Poland operates two separate pledge registers. They record different types of security and are maintained by different ministries. A complete pledge profile requires querying both.
| Register | Type of pledge | Maintained by | Search cost | Certificate cost |
|---|---|---|---|---|
| Rejestr Zastawów | Registered pledges (civil law) | Ministry of Justice — Centralna Informacja | Free (online search) | DW-1 (subject): 20 PLN · DW-2 (object): 20 PLN · DW-4 (extract): 15 PLN |
| Rejestr Zastawów Skarbowych | Tax pledges (fiscal law) | Ministry of Finance — e-Urząd Skarbowy | Free (search by object) | Wypis/zaświadczenie: 50 PLN |
A tax pledge arises automatically when a tax liability exceeds a statutory threshold. It does not require a court order or debtor consent. It attaches to movable assets and certain receivables. A clean result in the civil pledge register does not rule out a tax pledge — and vice versa.
Land register — the KW number problem
The Elektroniczna Księga Wieczysta (EKW) system is searchable free of charge. The access condition is the land register number (numer KW). Private individuals cannot search by owner name — that route is restricted to notaries, courts, and certain public authorities.
The standard path for a buyer: obtain the plot number from ewidencja gruntów i budynków, cross-reference to the KW number, then query EKW. Each step requires the previous one. A seller who withholds the KW number effectively blocks independent verification.
EKW discloses mortgages (hipoteki) in Division IV of the land register. It shows the creditor, the secured amount, the currency, and the rank. It does not show whether the underlying debt has been repaid — a satisfied mortgage that has not been formally struck off still appears as an encumbrance.
Insolvency and restructuring — the 2021 coverage gap
KRZ (Krajowy Rejestr Zadłużonych) replaced the former Rejestr Dłużników Niewypłacalnych. It is public, free, and requires no login. Search is available by PESEL, NIP, KRS number, or case reference.
Coverage begins 1 December 2021. Proceedings opened before that date are not in KRZ. A clean KRZ result for an entity with a history predating December 2021 does not confirm the absence of earlier insolvency or restructuring proceedings.
MSiG (Monitor Sądowy i Gospodarczy) published insolvency announcements before KRZ went live. The MSiG archive is searchable free of charge at wyszukiwarka-msig.ms.gov.pl, with records from 1996. Issues are in PDF format — no structured data is available. Announcements relating to bankruptcy and restructuring proceedings opened from December 2021 onwards appear in KRZ, not MSiG.
VAT status and bank accounts — Biała lista
The Biała lista (White List of VAT Taxpayers) is maintained by the Head of KAS (National Revenue Administration). It is free and requires no login. It discloses VAT registration status, entity identifiers, and — critically — the bank account numbers declared for VAT purposes.
A payment made to a bank account not listed on the Biała lista creates joint and several VAT liability for the payer. This is a direct collateral-layer risk: if the seller's declared accounts differ from the accounts in the transaction documents, the buyer faces a tax exposure independent of the property itself.
The Biała lista allows verification as of any past date. This means the account status at the time of a prior transaction can be reconstructed.
Beneficial ownership — CRBR
The Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) is public, free, and requires no account. It discloses the natural persons who ultimately own or control the entity, along with the nature and extent of their control.
CRBR records what the entity itself has declared. It does not independently verify the accuracy of the declaration. Where the declared beneficial owner differs from what the corporate documents show, that discrepancy is a finding — not a resolved question.
The limit of what the sources allow
The registers described on this page are official and authoritative within their defined scope. Each has a hard boundary. KRS does not record pledges. The pledge registers do not record mortgages. EKW does not confirm debt repayment behind a registered mortgage. KRZ does not cover proceedings before December 2021. CRBR records declarations, not verified ownership chains.
No single register covers the full collateral profile of a Polish commercial asset. The registers must be read together, and the gaps between them must be named explicitly. A search that returns no adverse results across all registers is a stronger finding than a search of one register — but it is still not a guarantee of clean title or unencumbered security.
Where registers disagree — for example, where the KRS share capital differs from the figure in the most recent filed accounts, or where the CRBR declaration does not match the shareholder structure visible in KRS documents — that discrepancy is itself a result. It is reported as a finding, not resolved within the report.
Where the sources disagree
Three recurring discrepancies appear in Polish commercial property transactions. First: a satisfied mortgage that has not been struck off EKW still appears as an encumbrance. The creditor's confirmation of discharge is required to resolve this — it is outside the register. Second: CRBR beneficial ownership declarations sometimes lag behind actual ownership changes. The KRS shareholder list and the CRBR declaration may reflect different states of the same entity at the same moment. Third: the Biała lista account list and the accounts named in a sale agreement may differ — this requires direct comparison, not register cross-referencing.
What is included at each tier
| Tier | Price (EUR) | What is included | Not included |
|---|---|---|---|
| Signal | €290 | KRS extract (current and historical); KRZ insolvency check; CRBR beneficial ownership extract; Biała lista VAT and account status; MSiG announcement search; written summary of findings with source dates | Pledge register certificates (Rejestr Zastawów and Rejestr Zastawów Skarbowych); EKW land register review; financial statement analysis; discrepancy mapping across registers |
| Standard | €470 | All Signal content; Rejestr Zastawów certificates (DW-1 and DW-2); Rejestr Zastawów Skarbowych check and certified statement; EKW review for one land register number (KW); cross-register discrepancy table | Filed financial statement analysis; multiple KW numbers; MSiG full-archive manual review; pre-2021 insolvency proceedings trace |
| Extended | €960 | All Standard content; filed financial statement review (Repozytorium Dokumentów Finansowych, up to three years); MSiG archive search for pre-2021 proceedings; up to three KW numbers; full discrepancy mapping with narrative findings; source-annotated collateral summary | Legal qualification of findings; advice on transaction structure; representation before registries or courts; searches outside Poland |
Report delivery is by email in English. Turnaround: Signal 3 business days; Standard 5 business days; Extended 8 business days. All prices exclude VAT and registry disbursements where applicable. Payment is arranged by invoice.
Frequently asked questions
Does a clean KRS extract confirm that the company owns the property free of encumbrance?
No. KRS confirms the entity's registration status and corporate structure. Encumbrances on specific assets are recorded in separate registers: EKW for mortgages on real property, Rejestr Zastawów for civil pledges, Rejestr Zastawów Skarbowych for tax pledges. KRS does not consolidate these.
Can the land register be searched without the KW number?
Not by private individuals. EKW search requires the land register number (numer KW). The standard path runs through ewidencja gruntów i budynków to obtain the KW number, then to EKW. The seller's cooperation is required unless the KW number is already known.
What does a clean KRZ result mean for a company incorporated before 2021?
KRZ covers proceedings opened from 1 December 2021. A clean KRZ result for an older entity confirms the absence of proceedings in that period only. Pre-2021 proceedings appear in MSiG and in the former Rejestr Dłużników Niewypłacalnych. The Extended tier includes an MSiG archive search covering this gap.
Why does the report not include legal advice on findings?
This report is a factual compilation from official registers. It establishes what the registers show, names discrepancies, and identifies the limits of each source. Legal qualification of those findings — what they mean for a transaction, a security interest, or a legal position — is a separate engagement. Contact info@kordeckipartners.com to discuss that scope.
Are any of these registers free to query directly?
Several are: KRS, KRZ, CRBR, Biała lista, and the Rejestr Zastawów Skarbowych basic search are all free and publicly accessible without registration. What the report provides is the removed path: identification of the correct entity identifiers, navigation across multiple systems in Polish, cross-register comparison, and a written summary in English with source dates. The registry fees are stated above; they are the state's fees, not this firm's.
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.