A foreign buyer or lender reviewing Polish collateral faces a fragmented registry landscape. Ownership, charges, insolvency, and tax standing are each held in a separate official system. This page maps what each source discloses, what it costs to access, and where the chain of evidence stops.
- Primary corporate registry
- Krajowy Rejestr Sądowy (KRS) — free public access, no login required. Certified extract: approximately 30–60 PLN. Source: KRS · verified July 2026.
- Pledge registers
- Two separate systems exist: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). A complete pledge profile requires both. Source: Centralna Informacja / e-Urząd Skarbowy · verified July 2026.
- Insolvency register
- Krajowy Rejestr Zadłużonych (KRZ) — free, no login. Covers proceedings opened from 1 December 2021 onward only. Source: krz.ms.gov.pl · verified July 2026.
- Beneficial ownership
- Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) — free, no login required. Source: CRBR · verified July 2026.
What the Polish registries show — and at what cost
The table below maps each registry to its object, access condition, and cost. All figures derive from primary source verification.
| Registry | Object | Access condition | Cost | What it does not show |
|---|---|---|---|---|
| KRS | Corporate structure, shareholders, management, share capital | Free, no login | Free; certified extract ~30–60 PLN | Ultimate beneficial owner; economic rights separated from legal title |
| CRBR | Declared beneficial owner(s) with percentage and basis | Free, no login | Free | Accuracy is self-declared; no independent verification by the register |
| Rejestr Zastawów (MoJ) | Registered pledges on movables and rights | Free search; certified certificate paid | DW-1 (by pledgor): 20 PLN · DW-2 (by object): 20 PLN · DW-4 (extract): 15 PLN | Tax pledges (held in a separate system) |
| Rejestr Zastawów Skarbowych (MoF) | Tax pledges securing public-law liabilities | Free search; paid certificate | Wypis/zaświadczenie: 50 PLN via e-Urząd Skarbowy | Civil-law pledges (held in the MoJ system) |
| Elektroniczne Księgi Wieczyste (EKW) | Title to real property; mortgages in sections III and IV | Free; requires KW number — search by owner name not available to private parties | Free | Owner name cannot be used as search key; KW number must be sourced separately |
| KRZ | Insolvency and restructuring proceedings | Free, no login | Free | Proceedings opened before 1 December 2021 are not in KRZ |
| MSiG | Official gazette — older insolvency notices, corporate announcements | Free; PDF issues, no structured data | Free | Insolvency notices from December 2021 onward migrated to KRZ |
| Biała lista VAT | VAT status, declared bank accounts, history of exclusions | Free, no login; historical date query available | Free | Does not cover CIT/PIT arrears or enforcement proceedings |
| Repozytorium Dokumentów Finansowych | Filed financial statements | Free, no login | Free | Accuracy depends on what was filed; late or missing filings are not flagged |
| historiapojazdu.gov.pl (CEPiK) | Vehicle history: mileage, inspections, insurance | Free; requires registration number, VIN, and first registration date simultaneously | Free | Owner name not disclosed; only an owner-count is shown |
The pledge problem: two registers, one asset
Poland operates two parallel pledge registries that do not cross-reference each other. The Rejestr Zastawów (Ministry of Justice) records civil-law pledges on movables and rights. The Rejestr Zastawów Skarbowych (Ministry of Finance) records tax pledges securing public-law liabilities — VAT arrears, customs duties, social insurance debt.
A single asset can carry encumbrances in both systems simultaneously. Checking only one register produces an incomplete collateral picture. A DW-2 certificate from the MoJ system costs 20 PLN. A zaświadczenie from the MoF system costs 50 PLN via e-Urząd Skarbowy. Both are required for a clean pledge search.
Real property: the KW-number barrier
The Elektroniczne Księgi Wieczyste system is free and publicly accessible. It discloses the owner, all mortgages, and any encumbrances entered in sections III and IV of the land register. The system is also the collateral angle's primary verification point for real property.
The barrier is structural: the system accepts a KW number as the search key. A search by owner name is not available to private parties. The KW number is found in the ewidencja gruntów i budynków (land and building register, held by the starostwo) or in the sale documentation. A foreign verifier without access to either must obtain the KW number through a local path before the mortgage search can begin.
Insolvency: the 2021 cutoff
KRZ (krz.ms.gov.pl) is the current insolvency and restructuring register. It is free, requires no login, and is searchable by PESEL, NIP, KRS number, or case signature. It replaced the earlier Rejestr Dłużników Niewypłacalnych.
KRZ contains only proceedings opened on or after 1 December 2021. Earlier cases were published in MSiG. A clean KRZ result does not rule out insolvency proceedings opened before that date. The MSiG archive runs from 1996 and remains searchable, but issues are in PDF format only — there is no structured data extraction.
VAT standing and declared bank accounts
The Biała lista (podatki.gov.pl) discloses VAT registration status, all bank accounts declared to the tax authority, and the history of exclusions and reinstatements with dates. A historical query is available: the register can be checked as of any past date. This matters when verifying whether a payment was made to a listed account at the time of transfer — a payment to an unlisted account triggers joint VAT liability under Polish law.
The register does not cover corporate income tax arrears or enforcement proceedings. Those require separate enquiry paths.
Free registers: what the fee covers
Most of the registers listed above are public and free of charge. KRS, CRBR, KRZ, MSiG, EKW, Biała lista, and the Repozytorium Dokumentów Finansowych are all accessible without payment or account registration.
What a fee covers in this context is the removed path: identifying the correct entity identifier (KRS, NIP, PESEL), navigating Polish-language interfaces, assembling results across systems that do not cross-reference, reconciling discrepancies between sources, and producing a structured output in English. The registries provide data. The report provides a verified, reconciled picture of what that data shows — and where it stops.
The limit of what the sources allow
Several structural limits apply regardless of the depth of search.
- CRBR accuracy: Beneficial ownership declarations in CRBR are self-reported by the entity. The register does not independently verify the declared chain. A discrepancy between CRBR and KRS shareholding data is itself a finding — it does not resolve automatically.
- EKW access: Real property encumbrances cannot be searched by owner name. Without the KW number, the mortgage register cannot be queried. The KW number must be obtained through a separate path before the collateral check can proceed.
- KRZ cutoff: Insolvency proceedings predating 1 December 2021 are not in KRZ. A negative KRZ result is not a clean bill of health for entities with a history before that date.
- Pledge split: Civil-law and tax pledges sit in separate registries under separate ministries. Neither system flags the existence of the other. Both must be checked independently.
- Vehicle ownership: CEPiK discloses vehicle history but not the owner's name. The number of previous owners is shown; their identities are not.
- Financial statements: The Repozytorium contains what was filed. Late filing or non-filing is not flagged within the repository itself.
The ceiling of what the sources allow is stated before payment. Where a source does not reach, the report names the gap and the reason.
Where the sources disagree
Three categories of discrepancy arise regularly in Polish collateral verification.
First: CRBR versus KRS. The declared beneficial owner in CRBR may not match the shareholding structure in KRS — either because the chain runs through a foreign holding that KRS does not capture, or because the CRBR declaration has not been updated after a share transfer. The discrepancy is a finding in itself.
Second: financial statements versus KRS capital. Reported equity in filed accounts may differ from the registered share capital in KRS, particularly where capital increases or reductions have been resolved but not yet registered, or where financial statements are filed late.
Third: Biała lista bank accounts versus accounts appearing in transaction documents. An account used in a commercial transaction may not appear on the Biała lista — either because it was not declared or because it was removed following exclusion from the VAT register. This gap carries direct legal consequences for the paying party.
What is included at each tier
| Scope | Signal · €590 | Standard · €990 | Extended · €2,200 |
|---|---|---|---|
| KRS corporate structure | ✓ Current extract | ✓ Current + historical changes | ✓ Full history with document filings |
| CRBR beneficial ownership | ✓ Current declaration | ✓ Current + cross-check against KRS | ✓ Full reconciliation; discrepancies flagged |
| Rejestr Zastawów (MoJ) | ✓ Search by pledgor (DW-1) | ✓ DW-1 + DW-2 by object | ✓ DW-1, DW-2, DW-4 certified extracts |
| Rejestr Zastawów Skarbowych (MoF) | — Not included | ✓ Search + zaświadczenie | ✓ Full certificate (50 PLN disbursement) |
| EKW (real property) | — Not included | ✓ If KW number is provided | ✓ KW number sourced via ewidencja gruntów; full mortgage section |
| KRZ insolvency (post-2021) | ✓ Current status | ✓ Current + case detail | ✓ KRZ + MSiG archive search |
| MSiG archive (pre-2021) | — Not included | — Not included | ✓ Targeted search by entity name |
| Biała lista VAT | ✓ Current status | ✓ Current + historical date query | ✓ Full account history; exclusion/reinstatement log |
| Financial statements (RDF) | — Not included | ✓ Last two filed years | ✓ Up to five years; filing gaps identified |
| Output language | English summary | English report with source extracts | English report with certified source documents |
| Delivery | 3 business days | 5 business days | 8 business days |
| Not included at this tier | Tax pledge register; EKW; MSiG archive; financial statements; legal qualification | MSiG archive; legal qualification of findings | Legal qualification of findings; representation |
Frequently asked questions
Can a foreign party access Polish registries directly?
Most Polish registers are technically accessible without registration. The practical barriers are the Polish-language interface, the need for a national identifier (KRS, NIP, or PESEL) as the search key, and the requirement in some systems for a Polish electronic signature (profil zaufany) for higher-volume or certified queries. A foreign party without a Polish identifier cannot initiate a search in EKW by owner name — that path is closed by design.
Is the CRBR beneficial ownership register reliable?
CRBR data is self-declared by the entity. The register imposes a filing obligation and penalties for non-compliance, but it does not independently verify the declared chain of control. Where CRBR and KRS data diverge, both findings are reported and the source of the discrepancy is identified. Resolution of the discrepancy is outside the scope of a factual report.
What happens if the KW number for a property is not available?
The EKW mortgage register cannot be searched by owner name. The Extended tier includes sourcing the KW number through the ewidencja gruntów i budynków. At Signal and Standard tiers, the EKW search proceeds only if the KW number is supplied by the client.
Does a clean KRZ result confirm no insolvency history?
No. KRZ covers proceedings opened from 1 December 2021. Proceedings opened before that date were published in MSiG. A clean KRZ result for an entity with activity before 2021 requires a supplementary MSiG archive search to be conclusive. The Extended tier includes that search.
How long does verification take?
Signal tier: 3 business days. Standard tier: 5 business days. Extended tier: 8 business days. Timelines assume the KRS number or NIP is provided at the point of instruction. Delays in sourcing the entity identifier extend the timeline accordingly.
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.