A lender or acquirer financing a deal secured on a Polish asset needs to know two things before committing capital: what the collateral is actually worth and what already encumbers it. Both questions are answerable from Polish official registers. Neither answer is automatic. Each requires the right identifier, the right access route, and the ability to read a Polish-language document under time pressure.
- Primary collateral register
- Księga wieczysta (Land and Mortgage Register) — shows ownership title, mortgage entries, easements, and encumbrances by plot number. Source: ekw.ms.gov.pl · verified 2026-06-08
- Pledge register
- Rejestr Zastawów (Pledge Register) — shows registered pledges over movable assets and receivables by debtor name or PESEL/NIP. Source: MS.gov.pl pledge register · verified 2026-06-08
- Insolvency register
- Krajowy Rejestr Zadłużonych (KRZ) — shows restructuring and bankruptcy proceedings, including filed applications not yet adjudicated. Source: krz.ms.gov.pl · verified 2026-06-08
- Corporate register
- Krajowy Rejestr Sądowy (KRS) — shows company structure, management, share capital, and filed financial statements. Source: rejestr.io / ekrs.ms.gov.pl · verified 2026-06-08
- Condition for access
- Land register searches require the plot number (numer działki) or land register number (numer KW). Without the identifier, no search is possible.
What the collateral register shows — and what it does not
The Polish land and mortgage register (księga wieczysta) is the authoritative source for real property encumbrances. It records mortgages (hipoteka) by amount, currency, and creditor. It records easements, usufruct rights, and pre-emption rights. The register is public. A foreign lender without a Polish national identifier (PESEL or NIP) cannot search it directly without navigating the national portal in Polish. The register shows what is registered — not what has been agreed but not yet filed.
The pledge register (Rejestr Zastawów) operates separately from the land register. It covers registered pledges (zastaw rejestrowy) over movable assets, shares, receivables, and enterprise assets. A pledge not entered in this register does not have the priority ranking that registered pledges carry. Checking only the land register misses this layer entirely.
The KRZ insolvency register shows filed restructuring and bankruptcy applications. A negative result does not rule out a filing made in the preceding days. The register updates are not instantaneous. Any pre-closing search should be repeated as close to signing as the process allows.
Where the sources disagree
The land register reflects entries at the date of the search. A mortgage may have been agreed and signed before a notary but not yet entered. Under Polish law, the mortgage arises upon entry — but the application may already be pending. The register does not show pending applications. A lender relying solely on the register printout (odpis) at signing may be junior to a mortgage whose entry is filed the same day.
Corporate documents in KRS show the registered share capital and management authority. They do not show the actual paid-in capital or whether the management authority has been restricted by an internal resolution not filed with the court. The filed financial statements in KRS may lag by one or two reporting periods. Audited accounts held by the company may differ from what was filed.
The collateral chain for a financing transaction
A financing secured on a Polish asset typically involves more than one register. The table below maps the asset type to the register, what the register confirms, and what it does not reach.
| Asset type | Primary register | What it confirms | What it does not reach |
|---|---|---|---|
| Real property (land, building) | Księga wieczysta (ekw.ms.gov.pl) | Ownership, mortgages, easements, usufruct, pre-emption rights | Pending mortgage applications; informal arrangements |
| Movable assets, receivables, shares | Rejestr Zastawów (MS.gov.pl) | Registered pledges, creditor identity, pledge amount | Unregistered pledges; financial collateral under civil law |
| Corporate entity (borrower / grantor) | KRS (ekrs.ms.gov.pl) | Company structure, management authority, filed accounts | Unfiled resolutions; actual paid-in capital; current litigation |
| Insolvency / restructuring status | KRZ (krz.ms.gov.pl) | Filed applications, opened proceedings, approved restructuring plans | Applications filed in preceding 24–72 hours; informal creditor arrangements |
| Tax and ZUS arrears | No public register | Not publicly searchable | Requires consent of the debtor or court order; indirect signals from KRZ and KRS |
The UBO layer
Poland's beneficial ownership register (CRBR — Centralny Rejestr Beneficjentów Rzeczywistych) is maintained by the Ministry of Finance. Following the CJEU judgment in C-37/20, access conditions for EU beneficial ownership registers are subject to ongoing national implementation review. The access regime for CRBR should be verified by a local adviser before any search is commissioned. The register records the declared beneficial owner — it does not verify the declaration against the actual ownership structure.
The limit of what the sources allow
Polish official registers are document-based, not data-based. The land register returns a PDF of the current entries. The pledge register returns a search result by debtor identifier. Neither produces a structured data export. Translation, interpretation, and cross-referencing between registers requires a reader with legal training in Polish property and security law.
Tax arrears and ZUS (social insurance) arrears are not publicly searchable. These are among the most material encumbrances in practice — they can attach to assets by operation of law and rank ahead of contractual security. They are visible only through debtor consent, court-ordered disclosure, or indirect signals in KRZ and KRS filings. This report does not establish the absence of tax or ZUS liabilities. It establishes what the public registers show and names the gap.
The ceiling of what the sources allow is stated before payment. A search across all four registers — land register, pledge register, KRZ, KRS — establishes the registered encumbrance picture as of the date of search. It does not establish what is agreed but unregistered, what is pending but not yet adjudicated, or what the debtor has not disclosed.
What is included at each tier
| Tier | Price | Included | Not included |
|---|---|---|---|
| Signal | €710 | Land register search (up to two plot numbers or KW numbers supplied by client); current ownership and mortgage entries; KRZ check on named entity; KRS company profile; English-language summary of findings; source badge with retrieval date | Pledge register search; CRBR beneficial ownership layer; financial statement review; tax/ZUS arrears assessment; pending application check beyond KRZ |
| Standard | €1,500 | Everything in Signal; pledge register search by debtor NIP/PESEL; CRBR beneficial ownership layer (subject to access conditions confirmed at order); KRS filed financial statements (last two periods available); cross-register discrepancy section; identified gaps stated explicitly | Tax and ZUS arrears (not publicly searchable); litigation history beyond KRZ; valuation of the asset; legal qualification of findings |
| Extended | €3,400 | Everything in Standard; extended KRZ search including restructuring plan status; management authority verification against filed KRS resolutions; cross-register timeline reconstruction (mortgage filing dates vs. corporate events); identified pending application risk window; written statement of what each gap requires to close; English-language report suitable for lender file | Tax and ZUS arrears; independent asset valuation; legal advice on enforceability of security; representation in any proceeding |
Frequently asked questions
What identifier is needed to run the land register search?
The search requires either the land register number (numer księgi wieczystej, format XX1Y/NNNNNNNN/N) or the cadastral plot number (numer działki ewidencyjnej). The seller or borrower should supply this at the outset. Without it, no search is possible — the register does not search by address.
How current is the land register at the moment of search?
The register reflects entries processed by the court. Applications submitted but not yet processed are not visible. The gap between filing and entry varies by court workload. This report states the retrieval date and flags the pending-application risk window explicitly.
Does a clean KRZ result mean the borrower is not insolvent?
A clean KRZ result means no proceeding is recorded as of the search date. It does not mean no application has been filed. Applications filed in the preceding days may not yet appear. The report states this limitation and recommends the search be repeated as close to signing as the timeline allows.
Can tax and ZUS arrears be established from public sources?
No. Tax and ZUS arrears are not publicly searchable in Poland. They require debtor consent, court-ordered disclosure, or a warranty and indemnity structure in the transaction documents. This report identifies the gap and does not fill it.
What does the report deliver and in what language?
The report delivers an English-language summary of findings from Polish official registers, with source badges and retrieval dates. Source documents are in Polish; the report translates the operative entries. The report does not constitute legal advice and does not qualify the legal effect of the findings.
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.