Before a foreign buyer or lender can rely on Polish commercial property as collateral, the ownership structure must be verified across several independent registers. No single register shows the full picture. The collateral value of a Polish asset depends on what encumbers it — and those encumbrances are recorded in at least four separate systems, each with its own access conditions and coverage limits.
- What KRZ shows
- Insolvency and restructuring proceedings opened after 1 December 2021, searchable by NIP, KRS or PESEL. Source: krz.ms.gov.pl · verified July 2026
- Access cost
- Free of charge, no login required.
- Land register access
- Electronic land and mortgage register (EKW) is free, but search by name is prohibited for private parties. A KW number is required. Source: ekw.ms.gov.pl · verified July 2026
- Pledge registers
- Two separate systems: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). A complete pledge profile requires both. Certificates cost 15–50 PLN per query.
What the Krajowy Rejestr Zadłużonych records — and what it does not
The Krajowy Rejestr Zadłużonych replaced the Rejestr Dłużników Niewypłacalnych on 1 December 2021. It is publicly accessible at krz.ms.gov.pl without registration or payment. The register covers bankruptcy proceedings, restructuring proceedings under the Restructuring Law, and secondary insolvency proceedings under EU Regulation 2015/848.
A search runs by NIP, KRS number, or PESEL. The register returns the type of proceeding, the court handling it, and the case reference. For a commercial property transaction, the seller's NIP and the property-owning entity's KRS number are the primary search inputs.
The critical coverage limit: KRZ contains only proceedings commenced after 1 December 2021. A proceeding opened before that date — even if still active — does not appear. Absence of a KRZ record is not confirmation that no insolvency proceeding exists. Pre-December 2021 cases require a separate search in MSiG and court archives.
The land and mortgage register: why a KW number must be obtained first
The electronic land and mortgage register (Elektroniczna Księga Wieczysta, EKW) is free to search and requires no login. However, search by the owner's name is not available to private parties. Access requires the KW number — the unique identifier assigned to each real property unit.
For a foreign buyer without access to the property's documentation, the KW number must be derived from the land and buildings register (ewidencja gruntów i budynków). That register is held by the relevant starostwo or city hall. Once the KW number is established, EKW shows the full title: ownership, mortgage entries, easements, and any enforcement annotations.
This two-step path — ewidencja gruntów to KW number to EKW — is the standard route. A seller who declines to provide the KW number delays verification of the collateral's encumbrance status.
Pledge registers: two systems, one collateral profile
Poland operates two separate pledge registries. A complete collateral assessment requires both.
| Register | Administered by | Covers | Search access | Certificate cost |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice · Centralna Informacja | Registered pledges on movable assets and rights under the 1996 Pledge Act | Paid search by pledgor (DW-1) or by object (DW-2) | 20 PLN per certificate; certified extract (DW-4) 15 PLN |
| Rejestr Zastawów Skarbowych | Ministry of Finance · e-Urząd Skarbowy | Tax pledges securing tax liabilities | Free search by object; wypis/zaświadczenie via e-Urząd Skarbowy | 50 PLN per certificate |
A search of only one register produces an incomplete pledge profile. Tax pledges do not appear in the Rejestr Zastawów, and civil pledges do not appear in the tax register. Both must be checked before any conclusion on encumbrance status is drawn.
Company register and financial statements
The Krajowy Rejestr Sądowy (KRS) is free to search at krs.ms.gov.pl. It shows the legal form, registered address, management board, supervisory board, and share capital of the property-owning entity. A certified extract costs approximately 30–60 PLN.
Filed financial statements are available without charge through the Repozytorium Dokumentów Finansowych, linked directly from the KRS record. The statements show declared liabilities, which can be cross-referenced against the encumbrances found in the pledge registers and EKW.
The CRBR (Centralny Rejestr Beneficjentów Rzeczywistych) is publicly accessible and free of charge. It shows the declared ultimate beneficial owner of the entity. The register is self-reported; accuracy depends on compliance by the entity's management.
VAT status and bank account verification
The Biała Lista (White List of VAT Taxpayers) is maintained by the Head of the National Revenue Administration (KAS) at podatki.gov.pl. It is free to search without login. The list shows current VAT registration status, the NIP, registered address, and — critically — the bank account numbers declared by the entity to the tax authority.
A payment made to a bank account not listed on the Biała Lista on the payment date triggers joint and several VAT liability for the payer. For a transaction involving a Polish commercial asset, verifying the seller's account against the list on the date of transfer is a standard step. The list supports queries against historical dates.
The limit of what the sources allow
Each register described above has a defined coverage boundary. KRZ shows insolvency proceedings from December 2021 onward — not earlier. EKW shows the current state of the land register, but enforcement annotations may lag behind court orders by days or weeks. The Rejestr Zastawów shows pledges registered under the 1996 Act; contractual pledges not submitted for registration do not appear. CRBR shows declared beneficial ownership; undisclosed layered structures are not detectable from the register alone.
Financial statements filed in the Repozytorium show declared figures as of the filing date. Off-balance-sheet commitments, undisclosed guarantees, and intercompany loans are not visible unless disclosed in the notes. The gap between declared liabilities and actual encumbrances is the central risk in any collateral assessment of a Polish asset.
The ceiling of what the sources allow is stated before payment. Where a register does not disclose a fact, the report names the gap explicitly — not the absence of a negative finding.
Where the sources disagree
Discrepancies arise most frequently between EKW and filed financial statements. A mortgage entered in EKW may not appear as a liability in the most recent balance sheet if the statements predate the mortgage registration. Conversely, a liability shown in the financial statements may not be secured by any registered charge — which affects recovery priority in insolvency.
A second common divergence: the KRS may show a management board member who no longer appears in CRBR filings as having any beneficial interest. Changes in control that are not yet reflected across all registers create a window of inconsistency. The report notes the date of each register entry and flags any mismatch.
What is included at each tier
| Tier | Price (EUR, excl. VAT) | What is included | Not included |
|---|---|---|---|
| Signal | €590 | KRZ insolvency check (post-December 2021); KRS company extract with management and capital structure; CRBR beneficial ownership declaration; Biała Lista VAT status and declared accounts; MSiG search for pre-2021 notices; summary of findings with identified gaps | EKW land register review; pledge register searches (Rejestr Zastawów and Rejestr Zastawów Skarbowych); financial statement analysis; cross-register discrepancy mapping |
| Standard | €990 | All Signal deliverables; EKW land and mortgage register review (requires KW number); Rejestr Zastawów search (DW-1 and DW-2 certificates); Rejestr Zastawów Skarbowych search; financial statements review (up to three filed years); cross-register discrepancy table | Physical site visit; review of draft sale agreement or loan documentation; legal qualification of findings; pre-2021 court archive searches beyond MSiG |
| Extended | €2,200 | All Standard deliverables; pre-2021 court archive search (selected courts); review of up to five years of financial statements; group structure mapping where CRBR chain extends beyond one layer; ewidencja gruntów coordinates and cadastral map extraction; written summary of all identified encumbrances and coverage gaps, with register-by-register source attribution | Legal advice on transaction structure; review of sale or loan agreement; representation in negotiations; physical inspection of the property |
Payment is by invoice. All fees are exclusive of VAT and of third-party registry charges (PLN-denominated, converted at the rate on the invoice date). Registry charges for the Standard and Extended tiers are itemised separately.
Frequently asked questions
Is KRZ the same as the old Rejestr Dłużników Niewypłacalnych?
No. KRZ replaced RDN on 1 December 2021. KRZ covers insolvency and restructuring proceedings. RDN contained individual debtors listed by creditors; that function no longer exists in the same form. A search of KRZ alone does not cover proceedings filed before December 2021.
Can the land register be searched by the seller's name?
Not by private parties through the public EKW portal. The portal requires the KW number. Deriving the KW number from the ewidencja gruntów is possible but requires the plot identifier (numer działki) and the relevant commune. This path is part of the Standard and Extended tier workflow.
What if the seller refuses to provide the KW number?
The KW number can in some cases be derived from the cadastral register. However, the ewidencja gruntów is held locally and access conditions vary by starostwo. The report documents the path taken and any access limitation encountered.
Does an absence of KRZ entries confirm the seller is solvent?
No. KRZ covers proceedings from December 2021. A proceeding opened before that date does not appear. Additionally, a filed insolvency petition that has not yet been processed by the court may not be visible. KRZ absence is one data point, not a solvency confirmation.
How long does the report take to produce?
Signal tier: three to five business days from receipt of the entity identifiers (NIP, KRS number, and KW number where applicable). Standard and Extended tiers: five to ten business days, depending on registry response times for certificate issuance. Timelines are confirmed at the point of instruction.
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.