Before a commercial property transaction in Poland closes, two questions determine collateral value: who actually controls the entity that holds the asset, and what claims already encumber it. Krajowy Rejestr Sądowy (KRS) answers the first question directly. It does not answer the second. That gap is where collateral risk lives.
- What KRS shows
- Legal name, registered address, share structure, management board, supervisory board, authorized signatories, and all historical changes. Source: KRS (Ministerstwo Sprawiedliwości) · as of 19 June 2026
- Cost of access
- Full KRS search is free of charge at ekrs.ms.gov.pl. A certified extract (odpis) costs approximately 30–60 PLN per entity.
- Access condition
- No registration required for basic search. Certified extract requires formal application to Centralna Informacja KRS.
- What KRS does not show
- Pledges over movables, tax liens, insolvency filings after December 2021, beneficial owners above the statutory threshold, and land register encumbrances. Each requires a separate register.
What KRS establishes — and what it does not
KRS is the definitive source for corporate identity in Poland. It records the entity's legal form, NIP, REGON, share capital, shareholder list with percentage holdings, and the full composition of governing bodies. Every amendment — change of address, new director, share transfer — is time-stamped and publicly visible. This chain of amendments is the foundation for establishing who held control at any given date.
KRS does not record encumbrances. A company may appear structurally clean in KRS while carrying registered pledges over its assets, a fiscal lien on its receivables, or an open restructuring proceeding. Collateral analysis requires KRS as the starting point, not the endpoint.
The pledge layer: two separate registers
Poland operates two distinct pledge registries. Neither is visible in KRS. Both must be checked independently.
| Register | Authority | Search basis | Fee per certificate |
|---|---|---|---|
| Rejestr Zastawów | Ministerstwo Sprawiedliwości / Centralna Informacja | Pledgor entity (DW-1) or pledged asset (DW-2) | 20 PLN per certificate; certified extract (DW-4) 15 PLN |
| Rejestr Zastawów Skarbowych | Ministerstwo Finansów / e-Urząd Skarbowy | Pledged asset | Free search; wypis/zaświadczenie 50 PLN |
The two registers are not cross-linked. A clean result in one does not substitute for a search in the other. A full pledge profile of a Polish entity requires certificates from both registries, addressed to the specific entity and its known assets.
Insolvency status: KRZ replaces the old register
Since 1 December 2021, insolvency and restructuring proceedings in Poland are published in Krajowy Rejestr Zadłużonych (KRZ) at krz.ms.gov.pl. The register is public, free of charge, and requires no login. Search is possible by NIP, KRS number, PESEL, or case signature.
KRZ replaced the former Rejestr Dłużników Niewypłacalnych. It contains only proceedings opened on or after 1 December 2021. A clean KRZ result does not exclude an older proceeding. For proceedings opened before that date, Monitor Sądowy i Gospodarczy (MSiG) remains the archive: its search system at wyszukiwarka-msig.ms.gov.pl is free and covers publications from 1996.
Land register: access requires the KW number
The electronic land and mortgage register (Elektroniczna Księga Wieczysta, EKW) is publicly accessible and free of charge. Access requires the Księga Wieczysta (KW) number. Search by owner name is not permitted for private applicants. The practical path is: obtain the land register extract (ewidencja gruntów i budynków) from the local starostwo, retrieve the KW number from that document, then query EKW directly.
EKW shows registered mortgages, easements, and other encumbrances on the specific parcel. It does not show pledges over movables or fiscal liens over receivables — those remain in the separate registers described above.
VAT status and bank account verification
The Biała Lista (White List of VAT taxpayers) is maintained by the Head of Krajowa Administracja Skarbowa and is free to query at podatki.gov.pl without login. It shows current VAT status, registered business details, all declared bank accounts, and the dated reasons for any deregistration, refusal, or reinstatement.
The Biała Lista allows verification against any past date. This matters for collateral analysis: a payment made to a bank account not appearing on the list on the transaction date triggers joint VAT liability for the payer. Confirming account status as of a specific historical date is a concrete, documentable step in lender due diligence.
Beneficial ownership: CRBR
Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) is public, free of charge, and requires no account. It records the natural persons who are declared beneficial owners of Polish entities, with the basis and percentage of control stated. Entities are required by law to report and update this information.
CRBR shows declared beneficial owners — not verified ones. The register reflects what the entity has reported. Where the declared structure does not match the ownership chain visible in KRS, that discrepancy is itself a finding.
Financial statements: Repozytorium Dokumentów Finansowych
Filed financial statements for KRS-registered entities are available free of charge through the Repozytorium Dokumentów Finansowych (RDF), linked directly from the KRS record. Documents include balance sheets, profit and loss accounts, and auditor reports where applicable. Availability depends on whether the entity has filed on time — late or missing filings are themselves a signal.
The limit of what the sources allow
Each register described above shows only what has been formally filed with it. KRS shows corporate structure as declared to the court registry — not undisclosed nominee arrangements. CRBR shows beneficial owners as reported by the entity — not independently verified. The Rejestr Zastawów shows pledges registered under the pledge law — not contractual security interests that were never registered. KRZ covers insolvency proceedings from December 2021 forward — not earlier proceedings, which require a separate MSiG search.
The EKW land register shows encumbrances on the specific parcel identified by its KW number. It does not show encumbrances on adjacent parcels that may form part of the same commercial development, or on the shares of the entity that holds the parcel. Share pledges appear in the Rejestr Zastawów, not in EKW.
Where KRS records a share structure and CRBR records a different beneficial ownership chain, the gap between the two is identified and documented. The report states where each chain breaks and why — it does not resolve the discrepancy, because no public register can do that.
Where the sources disagree
The most frequent discrepancy in Polish commercial property transactions is between the KRS shareholder list and the CRBR beneficial ownership declaration. KRS may show a corporate shareholder; CRBR may declare a natural person at a different percentage than the KRS share implies. Both records are official. The discrepancy does not resolve itself: it requires examination of the intermediate holding structure, which may involve entities outside Poland and outside the reach of Polish public registers.
A second common discrepancy arises between filed financial statements in RDF and the pledge profile in the two pledge registers. Liabilities visible on the balance sheet may not correspond to registered pledges — and registered pledges may not appear as balance sheet items if accounting treatment differs. Both layers are checked independently.
What is included at each tier
| Tier | Price (EUR) | Included | Not included |
|---|---|---|---|
| Signal | €590 | KRS extract and amendment history · CRBR beneficial ownership record · KRZ insolvency check · MSiG archive search · VAT status on Biała Lista including declared bank accounts · Summary of findings with source badges and dates | Pledge register certificates (Rejestr Zastawów and Rejestr Zastawów Skarbowych) · EKW land register extract · Financial statement review · Multi-entity group mapping · Legal qualification of findings |
| Standard | €990 | Everything in Signal · Rejestr Zastawów certificate (DW-1 per entity, DW-4 certified extract) · Rejestr Zastawów Skarbowych wypis · EKW land register extract for identified parcels · Cross-register discrepancy table · Findings memo with source-by-source comparison | Multi-tier group structure beyond one holding level · Financial statement ratio analysis · Identification of assets not disclosed by the counterparty · Legal qualification of findings |
| Extended | €2,200 | Everything in Standard · Full group structure mapping across KRS entities · Financial statement review for each entity in the structure · Pledge and encumbrance profile for each identified entity · Biała Lista historical date verification for transaction-relevant payments · Consolidated collateral summary with register-by-register gap analysis | Verification of entities registered outside Poland · Identification of undisclosed assets · Legal qualification of findings · Representation before any authority |
Frequently asked questions
Is KRS access free for a foreign applicant?
The KRS search portal is free and requires no registration for any user, domestic or foreign. A certified extract (odpis) requires a formal application to Centralna Informacja KRS. The application process, the Polish-language output, and the requirement to identify the entity by its KRS number are the practical barriers for a foreign lender or buyer — not the fee itself.
What does a clean KRZ result confirm?
A clean KRZ result confirms the absence of insolvency or restructuring proceedings opened on or after 1 December 2021. It does not confirm the absence of proceedings opened before that date. For a complete insolvency check, MSiG archive search from 1996 is required alongside KRZ.
Can the pledge registers be searched remotely by a foreign party?
The Rejestr Zastawów Skarbowych search is available online through e-Urząd Skarbowy. Obtaining a formal wypis or zaświadczenie (50 PLN) requires a Polish electronic signature or profil zaufany. The Rejestr Zastawów certificate application through Centralna Informacja similarly requires identification that is not straightforward for a foreign entity without a Polish representative. The report includes certified extracts obtained through the firm's access.
Does CRBR show the actual ultimate beneficial owner?
CRBR shows the declared beneficial owner — the natural person or persons that the entity has reported under the Anti-Money Laundering Act. The register does not independently verify the declaration. Where the declared structure does not align with KRS shareholding data, the report documents the discrepancy and identifies the point at which the chain breaks.
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.