Before a foreign buyer or lender can rely on Polish commercial property as collateral, the asset's encumbrance profile must be established from primary registers. The Krajowy Rejestr Sądowy is the entry point for the seller entity — but collateral due diligence in Poland spans at least five separate systems. Each has a different access path, a different cost, and a different ceiling of disclosure.
This page sets out what each register shows, what it costs to extract, and where the chain of evidence stops — before any payment is made.
- What KRS shows
- Legal status, representation, share structure, filed financial statements, and any restructuring entries for the seller entity. Source: Krajowy Rejestr Sądowy (ms.gov.pl) · retrieved 2026-07-15
- Cost of KRS extract
- Free online via Portal Rejestrów Sądowych. Certified paper odpis: approximately 30–60 PLN per document.
- Pledge registers
- Two separate systems: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). Neither is visible through KRS. Certificate per subject: 20 PLN (Rejestr Zastawów); 50 PLN (Rejestr Zastawów Skarbowych).
- Insolvency register
- KRZ (krz.ms.gov.pl) covers proceedings opened from 1 December 2021. Public, free, no login. Earlier proceedings are not shown.
- Land register access path
- EKW (electronic land and mortgage register) requires the KW number. Search by name is not available to private parties. The KW number must be obtained from the land register (ewidencja gruntów) first.
What the registers cover — and what links them to the asset
A Polish commercial property transaction involves a seller entity and the property itself. These are tracked in different registers. KRS tracks the entity: its legal form, registered seat, share capital, representation rules, and any court-ordered changes to status. The land and mortgage register (Księga Wieczysta) tracks the property: ownership, mortgage entries (hipoteki), easements, and other encumbrances recorded against the specific plot.
The two registers are not cross-referenced automatically. A mortgage entered in the KW against the property does not appear in the KRS entry for the owning company. Establishing the full collateral picture requires pulling both, then reconciling them against the pledge registers and the insolvency file.
| Register | What it tracks | Access path | Cost | Coverage ceiling |
|---|---|---|---|---|
| KRS | Seller entity: status, structure, representation, financials | prs.ms.gov.pl — no login | Free (online); ~30–60 PLN certified extract | Entity record only; no property link |
| Księga Wieczysta (EKW) | Title, mortgages, easements on the specific plot | ekw.ms.gov.pl — KW number required | Free online view; certified odpis via notary | KW number must be sourced separately |
| Rejestr Zastawów | Registered pledges on movables and rights | Centralna Informacja, Ministry of Justice | DW-1 (subject search): 20 PLN; DW-4 (extract): 15 PLN | Pledges on real property are in KW, not here |
| Rejestr Zastawów Skarbowych | Tax-authority pledges on assets of tax debtors | e-Urząd Skarbowy — free search | Free search; wypis/zaświadczenie: 50 PLN | Only assets subject to tax debt enforcement |
| KRZ | Bankruptcy and restructuring proceedings | krz.ms.gov.pl — no login | Free | Proceedings from 1 December 2021 only |
| MSiG | Official gazette: older insolvency notices, corporate announcements | wyszukiwarka-msig.ms.gov.pl — no login | Free; archive from 1996 | Insolvency notices moved to KRZ from December 2021 |
| Repozytorium Dokumentów Finansowych (RDF) | Filed annual financial statements | Via KRS portal — no login | Free | Only entities required to file; filing quality varies |
| Biała lista (VAT whitelist) | VAT status, registered bank accounts, dates of deregistration | podatki.gov.pl — no login | Free; historical date query available | VAT status only; no general tax liability data |
| CRBR | Beneficial owners (UBO) of Polish legal entities | crbr.podatki.gov.pl — no login | Free | Self-reported; not verified by the register authority |
The collateral angle: what encumbers the asset and what is already pledged
For a lender or buyer treating the property as security, the operative question is not whether the seller is registered — it is whether the asset is already encumbered. Mortgages (hipoteki) are entered in the KW, not in KRS. A seller entity may appear clean in KRS while the property itself carries several mortgage entries in different sections of the KW.
Registered pledges (zastawy rejestrowe) under the 1996 Pledges Act attach to movables and rights, not to real property. They appear in the Rejestr Zastawów. Tax pledges (zastawy skarbowe) arise by operation of law when a tax liability exceeds a statutory threshold. They appear in the Rejestr Zastawów Skarbowych. Both registers must be checked against the seller entity and any related entities holding assets connected to the transaction.
The VAT whitelist (Biała lista) adds a transactional layer. Payment to a bank account not listed for the seller on the transaction date triggers joint and several VAT liability for the buyer. The register allows historical queries: the account's status on any past date can be confirmed.
| Encumbrance type | Register | Who can search |
|---|---|---|
| Mortgage (hipoteka) | Księga Wieczysta (EKW) — sections III and IV | Anyone with the KW number |
| Registered pledge (zastaw rejestrowy) | Rejestr Zastawów — Ministry of Justice | Anyone; certificate fee applies |
| Tax pledge (zastaw skarbowy) | Rejestr Zastawów Skarbowych — Ministry of Finance | Anyone; free search, certificate fee applies |
| Court-ordered security (zabezpieczenie) | KRS (if entity-level) and/or KW (if property-level) | Anyone |
| Bankruptcy / restructuring | KRZ (from December 2021); MSiG (before December 2021) | Anyone; free |
Access barriers for a foreign party
Most Polish registers are publicly accessible online without login. The barrier for a foreign party is not legal — it is operational. KRS entries are in Polish. Financial statements are in Polish and follow Polish accounting standards. The KW number required to open the land register file is not published in KRS: it must be sourced from the ewidencja gruntów, which operates at the local (powiat) level and has no unified national search by company name.
KRZ and MSiG are searchable by NIP (tax number), KRS number, or PESEL (individual identifier). A foreign party typically holds none of these for the Polish seller entity. Obtaining them requires a preliminary KRS check. The sequence matters: KRS first, then the downstream registers.
CRBR (the beneficial ownership register) is open and free. The entries are self-reported by the entity. The register authority does not verify them against share registers or notarial deeds. Discrepancies between CRBR and the KRS share structure are a known occurrence and are themselves a finding.
The limit of what the sources allow
KRS shows what the entity has filed. It does not show what the entity has not filed. Financial statements may be missing for years where the obligation was not enforced. The share structure shown reflects the last registered change — not necessarily the current beneficial arrangement, which may have shifted via an unregistered shareholders' agreement or a foreign holding layer.
KRZ covers insolvency proceedings opened from 1 December 2021. A proceeding opened before that date, or closed before that date, will not appear. MSiG covers earlier notices but the archive is in PDF and carries no machine-readable structure. A clean KRZ result does not exclude a prior bankruptcy that was opened and closed before December 2021.
The Rejestr Zastawów Skarbowych reflects tax pledges as of the query date. A pledge arising after the query date is not captured. The register does not show the underlying tax liability amount — only the existence and subject of the pledge. The Rejestr Zastawów operates similarly: the certificate confirms the position as of the date of issue, not as of the transaction date if those differ.
- KW section III and IV show registered encumbrances — not informal arrangements, not pre-notation claims pending registration
- CRBR entries are self-reported and not verified by the authority
- Biała lista confirms account status on a queried date — not the current account status if the query date is historical
- No register discloses off-balance-sheet liabilities, undisclosed guarantees, or intra-group arrangements
- Proceedings opened under foreign law against a Polish entity are not reflected in any Polish register
What is included at each tier
| Component | Signal — €710 | Standard — €1,500 | Extended — €3,400 |
|---|---|---|---|
| KRS extract and status check | ✓ | ✓ | ✓ |
| KRZ insolvency search | ✓ | ✓ | ✓ |
| MSiG archive search (pre-December 2021) | ✓ | ✓ | ✓ |
| Biała lista VAT status and account verification | ✓ | ✓ | ✓ |
| CRBR beneficial ownership extract | ✓ | ✓ | ✓ |
| Rejestr Zastawów search (DW-1 certificate) | ✗ | ✓ | ✓ |
| Rejestr Zastawów Skarbowych search and certificate | ✗ | ✓ | ✓ |
| EKW land register extract (KW number sourced from ewidencja gruntów) | ✗ | ✓ | ✓ |
| RDF financial statements (last 3 filed years) | ✗ | ✓ | ✓ |
| CRBR cross-check against KRS share structure | ✗ | ✓ | ✓ |
| Extended financial analysis (5 years, ratio commentary) | ✗ | ✗ | ✓ |
| Foreign holding layer identification (EU registries) | ✗ | ✗ | ✓ |
| Related-entity encumbrance check (subsidiaries, SPVs) | ✗ | ✗ | ✓ |
| Structured findings memo in English | Summary table | Full memo | Full memo with source exhibits |
| Not included | Signal | Standard | Extended |
|---|---|---|---|
| Pledge register searches | Not included | Included | Included |
| Land register (KW) extract | Not included | Included | Included |
| Financial statement analysis | Not included | Included | Included |
| Foreign holding layer (non-Polish registries) | Not included | Not included | Included |
| Related-entity / SPV encumbrance check | Not included | Not included | Included |
| Legal qualification of findings | Not included | Not included | Not included |
| Off-balance-sheet liabilities | Not included | Not included | Not included |
| Undisclosed guarantees or intra-group arrangements | Not included | Not included | Not included |
Frequently asked questions
Does a clean KRS entry mean the property is unencumbered?
No. KRS reflects the entity's corporate record. Mortgages are entered in the land register (KW), not in KRS. A company with no adverse KRS entries may hold property with multiple mortgage entries in the KW. The two registers must be checked independently.
Can the KW be searched by company name?
No. The EKW system requires the KW number. That number is not published in KRS. It must be sourced from the local land and buildings register (ewidencja gruntów i budynków), which operates at the powiat level. This is a standard step in the verification path, but it requires the plot number (działka) from the transaction documents.
What does a KRZ search establish?
KRZ records bankruptcy and restructuring proceedings opened from 1 December 2021. A negative result means no proceeding is recorded in that system from that date. It does not establish that no proceeding existed before December 2021. The MSiG archive must be checked separately for the earlier period.
Are the pledge registers linked?
No. The Rejestr Zastawów (Ministry of Justice) and the Rejestr Zastawów Skarbowych (Ministry of Finance) are separate systems with different legal bases and different search interfaces. A full pledge profile requires certificates from both. Checking one does not substitute for the other.
What is the CRBR and how reliable is it?
CRBR is the Polish Central Register of Beneficial Owners. It is public, free, and searchable without login. Entries are filed by the entity's representatives — the register authority does not verify them against notarial deeds or share registers. Discrepancies between the CRBR entry and the KRS share structure are a finding in themselves and are reported as such.
How long does the report take?
Signal: 3 working days. Standard: 5–7 working days. Extended: 10–14 working days. Timelines assume all identifiers (KRS number, NIP, plot reference) are provided at the time of instruction. Missing identifiers extend the timeline.
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.