A commercial property transaction in Poland requires collateral verification across at least three separate registers before any binding commitment. The Krajowy Rejestr Zadłużonych (KRZ) is one of them. It records insolvency and restructuring proceedings opened after 1 December 2021. It does not record pledges, tax liens, or mortgage encumbrances — those sit in separate systems with separate access conditions.
- What KRZ shows
- Insolvency, restructuring, and debt-relief proceedings for entities and natural persons. Public, free, no login required. Source: krz.ms.gov.pl · verified August 2026
- Coverage limit
- Proceedings opened before 1 December 2021 are not in KRZ. Earlier proceedings were recorded in the now-superseded Rejestr Dłużników Niewypłacalnych. A clean KRZ result covers only the post-2021 window.
- Pledge registers
- Two separate systems: Rejestr Zastawów (Ministry of Justice) and Rejestr Zastawów Skarbowych (Ministry of Finance). A full pledge profile requires both. Certificate fees: 20 PLN per debtor search (Rejestr Zastawów); 50 PLN per item (Rejestr Zastawów Skarbowych). Source: Centralna Informacja and e-Urząd Skarbowy · verified August 2026
- Land register access
- Elektroniczne Księgi Wieczyste (EKW) are searchable only by KW number, not by owner name. The KW number must be obtained from the land-parcel register (ewidencja gruntów) first. Source: EKW system · verified August 2026
What the collateral picture actually requires
Collateral verification for a Polish commercial property is not a single-register task. Each layer of encumbrance sits in a different system. KRZ establishes whether the seller or the asset-holding entity is subject to insolvency or restructuring proceedings. It does not establish whether the property itself is pledged, mortgaged, or subject to a tax lien.
The full picture requires five distinct checks. Each has its own access path, identifier requirement, and output format. A foreign buyer without a Polish NIP, PESEL, or KRS number faces procedural barriers at several of these steps — not legal prohibitions, but practical ones.
| Register | What it covers | Access condition | Cost (official tariff) |
|---|---|---|---|
| KRZ (krz.ms.gov.pl) | Insolvency and restructuring proceedings from 01.12.2021 | Public, no login, search by NIP / KRS / PESEL | Free |
| MSiG (wyszukiwarka-msig.ms.gov.pl) | Insolvency announcements pre-December 2021; earlier restructuring notices | Public, no login, full-text search | Free |
| Rejestr Zastawów — Centralna Informacja | Registered pledges over movables and rights | Application in Polish; NIP or PESEL of the pledgor required | 20 PLN per debtor certificate (DW-1); 20 PLN per item certificate (DW-2) |
| Rejestr Zastawów Skarbowych — e-Urząd Skarbowy | Tax-authority pledges securing unpaid tax liabilities | Search free; certified extract (wypis/zaświadczenie) requires e-Urząd Skarbowy account | Free search; 50 PLN per certified extract |
| EKW — Elektroniczne Księgi Wieczyste | Mortgages, easements, and ownership entries on the property | KW number required; number sourced from ewidencja gruntów | Free to view; certified extract ~60 PLN |
| CRBR | Beneficial owners of the selling entity | Public, no login | Free |
| Biała lista — podatki.gov.pl | VAT status, declared bank accounts, registration history of the seller | Public, no login, historical date queries supported | Free |
KRZ in detail — what the register records and what it omits
KRZ replaced the Rejestr Dłużników Niewypłacalnych on 1 December 2021. It records insolvency proceedings, restructuring proceedings under the Prawo restrukturyzacyjne, and consumer debt-relief proceedings. The search interface accepts NIP, KRS number, PESEL, and case signature. Results are returned in Polish without translation.
A negative KRZ result has a defined scope. It means no proceedings opened after 1 December 2021 are recorded for that identifier. It says nothing about proceedings that concluded before that date, proceedings filed but not yet entered, or enforcement proceedings that do not trigger a KRZ entry. Each of these gaps is material in a commercial property transaction.
MSiG (Monitor Sądowy i Gospodarczy) covers the pre-December 2021 window. Its archive runs from 1996. The search is free and public. Announcements since December 2021 regarding insolvency and restructuring are published in KRZ, not MSiG. A complete insolvency check requires both systems queried in sequence.
The pledge layer — two registers, not one
Poland operates two pledge registers with different administering authorities and different access paths. Missing either one produces an incomplete pledge profile.
The Rejestr Zastawów is administered by the Ministry of Justice through Centralna Informacja. A certificate confirming whether a named entity holds pledged assets (DW-1) costs 20 PLN. A certificate confirming whether a specific item is pledged (DW-2) also costs 20 PLN. The application must be submitted in Polish and requires the Polish NIP or PESEL of the pledgor. A foreign buyer without that identifier must obtain it before the application can be filed.
The Rejestr Zastawów Skarbowych is administered by the Ministry of Finance. It records pledges created by tax authorities to secure unpaid tax liabilities. A basic item search is free through the public interface. A certified extract (wypis or zaświadczenie) costs 50 PLN and requires an active e-Urząd Skarbowy account — which requires a Polish NIP.
Land register — the identifier barrier
The Elektroniczne Księgi Wieczyste system is public and free. It shows mortgage entries, ownership entries, easements, and other encumbrances recorded against a specific property. The barrier is the access path: the system requires a KW (Księga Wieczysta) number. That number is not publicly searchable by owner name or address.
The KW number must be sourced from the land-parcel register (ewidencja gruntów i budynków), which is maintained at the starostwo level. That register is searchable by parcel number (działka), which in turn requires knowledge of the cadastral district. A foreign buyer working from a street address alone faces a multi-step identifier chain before reaching the mortgage entries.
The limit of what the sources allow
Each register in this verification chain has a defined ceiling. KRZ covers insolvency and restructuring proceedings from 1 December 2021 only. Proceedings concluded before that date, proceedings filed and not yet entered, and enforcement actions that do not generate a KRZ entry are outside its scope. A clean KRZ result is not a clean insolvency history — it is a clean post-2021 result.
The Rejestr Zastawów and Rejestr Zastawów Skarbowych record registered pledges. Unregistered security interests, contractual rights of retention, and informal arrangements between parties are not reflected. A negative result in both pledge registers does not exclude the existence of unregistered encumbrances.
EKW records what has been submitted for registration. A mortgage agreed but not yet entered does not appear. A disputed ownership entry under court challenge appears as registered — the dispute is not shown on the face of the register. CRBR records the beneficial owner as declared by the entity. The accuracy of that declaration is not verified by the register itself. These gaps are structural, not exceptional. They apply to every Polish commercial property transaction regardless of the buyer's sophistication.
What is included at each tier
| Tier | Price | What is included | Not included |
|---|---|---|---|
| Signal | €710 | KRZ search (NIP and KRS of selling entity); MSiG archive check; KRS extract (ownership and management); CRBR beneficial owner extract; Biała lista VAT and bank account status on transaction date; written summary in English identifying any open proceedings or anomalies | Pledge register searches (Rejestr Zastawów and Rejestr Zastawów Skarbowych); EKW mortgage entries; ewidencja gruntów parcel chain; financial statements analysis; pre-2021 enforcement history |
| Standard | €1,500 | Everything in Signal, plus: Rejestr Zastawów certificate (DW-1 and DW-2 for the selling entity and the property); Rejestr Zastawów Skarbowych search and certified extract; EKW full register extract for identified KW number (parcel number must be provided or sourced from ewidencja gruntów); summary table of all encumbrances identified across all registers; timeline of entries and releases | Ewidencja gruntów parcel-chain resolution if KW number is not available and cannot be sourced; analysis of financial statements; review of pending litigation not reflected in registers; physical inspection |
| Extended | €3,400 | Everything in Standard, plus: ewidencja gruntów parcel-chain resolution to establish KW number where not provided; Repozytorium Dokumentów Finansowych — three most recent filed financial statements extracted and summarised; MSiG full-text search across entity name variants and historical names; cross-register discrepancy analysis with written findings; English-language report structured for lender or investor due diligence use | Physical property inspection; legal qualification of findings; litigation strategy or advice; searches in jurisdictions outside Poland; translation of source documents beyond summary-level |
All tiers are delivered as a written report in English. Official certificates obtained from Polish registers are provided as attachments in their original Polish language. Register fees and official certificate costs are charged at cost, in addition to the tier fee.
Frequently asked questions
Does a clean KRZ result mean the seller is financially sound?
No. KRZ records proceedings opened after 1 December 2021. A seller with a concluded insolvency from 2019, or with enforcement proceedings that do not generate a KRZ entry, will return a clean KRZ result. The register establishes what it records — not the absence of all financial difficulty.
Can a foreign buyer search these registers directly?
KRZ, MSiG, CRBR, and Biała lista are publicly accessible without registration. The pledge registers and EKW require Polish identifiers (NIP, PESEL, or e-Urząd Skarbowy account) at the certified-extract stage. A foreign entity without a Polish NIP cannot file the pledge certificate application directly. That is the procedural barrier the report removes.
What if the KW number for the property is unknown?
Signal and Standard tiers require the KW number to be provided or obtainable from a parcel number. If neither is available, the Extended tier includes ewidencja gruntów parcel-chain resolution — the multi-step process of tracing the property from address or cadastral district to parcel number to KW number.
Are the registers free? What is being paid for?
KRZ, MSiG, CRBR, and Biała lista are public and free of charge. What is paid for is the removed path: Polish identifier, language, electronic signature, declaration of legitimate interest, and the sequenced multi-register process that produces a single structured output rather than raw register extracts in Polish.
How long does the report take?
Signal tier: three to five business days from receipt of the entity's NIP or KRS number. Standard tier: five to eight business days, subject to register processing times for certified extracts. Extended tier: eight to twelve business days, subject to ewidencja gruntów response times, which vary by starostwo.
Where the sources disagree
KRS (the company register) and CRBR (the beneficial ownership register) can show different ownership pictures. KRS records the registered shareholders of a Polish company. CRBR records the declared ultimate beneficial owner. Where intermediate holding structures exist, the two registers may point to different persons at different levels of the chain. Neither register verifies the accuracy of the other's entries.
EKW and the ewidencja gruntów can show inconsistent parcel boundaries or ownership attributions following subdivision or consolidation of land. Where the two records disagree, the EKW entry governs for title purposes — but the discrepancy itself is a material finding. It is recorded as such in the Extended tier report.
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.