When a Polish counterparty proposes real property as mortgage security, the collateral analysis begins before any valuation instruction. Three questions must be answered from public registers before a lender or buyer can treat the asset as clean: what encumbrances are already registered, who holds the underlying title, and whether the grantor is solvent. Each question has a specific source. Each source has a specific ceiling.
- What the Land and Mortgage Register shows
- Registered mortgages (hipoteki), easements, and usufructs by section; the current owner of record. Source: Elektroniczne Księgi Wieczyste (EKW), ekw.ms.gov.pl · verified 17.07.2026
- Access condition
- Free public search by KW number. No registration required. KW number must be supplied by the counterparty or obtained from the notarial deed.
- What EKW does not show
- Pending mortgage applications not yet entered; court-ordered provisional measures registered after the last refresh; claims arising from tax proceedings not yet annotated in Section III.
- Insolvency status
- Restructuring and bankruptcy proceedings: Krajowy Rejestr Zadłużonych (KRZ), krz.ms.gov.pl · verified 17.07.2026. A negative result does not confirm absence of a filed petition.
What the Land and Mortgage Register records — and what it does not
The Polish Land and Mortgage Register (Księga Wieczysta, KW) is the authoritative public record for real property rights. Section IV of each KW folio lists all registered mortgages: creditor, principal amount, currency, and rank. Section III records limited rights and encumbrances other than mortgages — easements, usufructs, and pre-emption rights. Section II identifies the current owner or co-owners with their shares.
The EKW portal publishes the current state of each folio in real time, free of charge. What it does not publish is the queue of pending entries. An application to register a new mortgage may have been submitted to the court the day before a search is run. That application will not appear in the folio until the court makes its entry — a process that can take weeks. The gap between application and registration is the primary structural risk in Polish collateral analysis.
Section III also records court-ordered provisional measures (zabezpieczenia sądowe) and tax-authority liens (hipoteki przymusowe). These appear only after the relevant court or authority has filed the entry. A clean Section III on the day of search is a snapshot, not a warranty.
Insolvency and restructuring status of the grantor
The Krajowy Rejestr Zadłużonych (KRZ) is the national insolvency and restructuring register. It records opened bankruptcy proceedings, approved restructuring arrangements, and consumer insolvency cases. A search by PESEL (individual) or NIP/KRS (entity) returns active proceedings.
A negative KRZ result does not confirm that no petition has been filed. A petition filed but not yet processed by the court will not appear. Polish insolvency law allows a court to impose a stay on enforcement immediately upon filing, before the proceeding is formally opened and registered. The interval between filing and registration is a known gap.
For corporate grantors, the Krajowy Rejestr Sądowy (KRS) at ekrs.ms.gov.pl records the legal form, registered address, management board, and — for limited liability companies — the shareholder list (lista wspólników) as filed. The KRS does not record beneficial ownership in the FATF sense; that layer sits in the Centralny Rejestr Beneficjentów Rzeczywistych (CRBR).
Beneficial ownership: the CRBR layer
Poland's Central Register of Beneficial Owners (CRBR) is maintained under the AML Act. Corporate entities are required to file the identity of their ultimate beneficial owner. The register is publicly searchable by entity name or NIP at crbr.podatki.gov.pl.
The CRBR records what the obliged entity has declared. It does not independently verify the accuracy of the declaration. Discrepancies between the KRS shareholder list and the CRBR beneficial owner entry are a documented occurrence and themselves constitute a risk signal. Where the declared beneficial owner differs from the economic picture suggested by the KRS, the gap requires explanation before collateral is accepted.
Tax liabilities and enforcement proceedings
Outstanding tax liabilities of a corporate grantor are not directly visible in a single public register. The tax authority (Naczelnik Urzędu Skarbowego) may impose a compulsory mortgage (hipoteka przymusowa) on real property to secure a tax claim. That mortgage appears in Section IV of the KW folio only after the authority has filed the entry. A tax claim that has not yet been secured by a registered mortgage is not visible from EKW.
The Biuro Informacji Gospodarczej (BIG) registers — InfoMonitor, ERIF, KRD — record overdue commercial debts reported by creditors. Inclusion requires a creditor to have filed the entry; absence from BIG does not confirm the absence of debt. Access to BIG data for third-party checks requires a declared legitimate interest and a fee set by each bureau.
Where the sources disagree
The most common discrepancy in Polish collateral analysis is between the KW folio and the KRS shareholder list. The folio names the owner of record; the KRS names the current shareholders of the owning company. A transfer of shares in the owning company changes beneficial control of the asset without changing the KW entry. These two registers are not cross-referenced automatically.
A second recurring discrepancy is between the CRBR declaration and the KRS lista wspólników. Where a shareholder holding above the 25% threshold is not reflected in the CRBR, or where the CRBR names a natural person not traceable to the KRS chain, both registers must be read together and the gap documented.
The limit of what the sources allow
The ceiling of what the sources allow is stated before payment. EKW shows registered encumbrances as of the moment of search — not pending applications. KRZ shows opened proceedings — not filed petitions. CRBR shows declared beneficial owners — not verified ones. No Polish public register provides a real-time, comprehensive picture of all claims against an asset or its grantor.
Specifically: a mortgage application submitted to the land registry court but not yet entered will not appear in EKW. A tax-authority enforcement decision issued but not yet converted into a registered hipoteka przymusowa will not appear in Section IV. A bankruptcy petition filed the previous business day will not appear in KRZ. These gaps are structural, not exceptional.
The report establishes the state of each register at the moment of retrieval. It names the chain of sources consulted, the date and time of each search, and the specific ceiling of each source. Where a gap is identified — a pending application window, an unregistered claim risk — the report states the gap explicitly. It does not extrapolate beyond what the sources contain.
What is included at each tier
| Tier | Price (EUR) | Included | Not included |
|---|---|---|---|
| Signal | €710 |
EKW folio search: Sections II, III, IV — registered encumbrances, owner of record, mortgage rank and amounts. KRZ search: insolvency and restructuring status of the grantor entity. KRS search: legal form, management board, registered address, shareholder list as filed. Written summary in English: what each register shows, what it does not show, date and time of each search. |
CRBR beneficial ownership layer. BIG bureau checks. Tax-authority lien analysis beyond what appears in EKW. Valuation or appraisal. Legal qualification of findings. |
| Standard | €1,500 |
Everything in Signal. CRBR search: declared beneficial owner, cross-reference against KRS shareholder list, documented discrepancies. BIG bureau check (InfoMonitor): overdue commercial debts filed by creditors against the grantor. Section-by-section annotation of the KW folio: each entry explained in plain English. Gap analysis: pending-application window, identified risk of unregistered claims. |
Physical site or cadastral inspection. Valuation or appraisal. Legal qualification of findings. Review of underlying mortgage agreement. |
| Extended | €3,400 |
Everything in Standard. Multi-entity chain: where the grantor is a special-purpose vehicle or subsidiary, the report covers the full registered chain to the level where the KRS and CRBR sources terminate. Historical KW entries: prior encumbrances that have been removed, with dates of removal. Cross-register timeline: chronological mapping of when each encumbrance was registered and, where applicable, discharged. Structured data appendix: all register outputs in tabular form for integration into a lender's credit file. Second retrieval: a repeat search of EKW and KRZ at closing, to capture entries made between instruction and settlement. |
Legal opinion on enforceability of the proposed mortgage. Valuation or appraisal. Representation in registration proceedings. Claims that have not been filed with any register at the time of either retrieval. |
Frequently asked questions
What is a KW number and how is it obtained?
A Księga Wieczysta number (numer KW) is the unique identifier of a Polish real property folio. It is assigned by the land registry court (sąd wieczystoksięgowy) and printed on the notarial deed of purchase. The counterparty is required to disclose it. Without the KW number, the EKW search cannot be run; there is no name-based search in the public portal.
Does a clean EKW folio mean the property is unencumbered?
A clean EKW folio means no encumbrance is currently registered. It does not mean no encumbrance has been applied for. A mortgage application filed at the land registry court creates a queue entry that does not appear in the folio until the court processes it. The pending-application risk is documented in every report at this level.
Can the report confirm that the grantor is solvent?
The report confirms whether an opened insolvency or restructuring proceeding appears in KRZ on the date of search. It cannot confirm the absence of a filed petition not yet processed. Solvency is a legal and financial conclusion; the report establishes the register state, not the conclusion.
Is the CRBR declaration verified by the Polish authorities?
CRBR entries are self-declared by the obliged entity. Polish AML supervisors conduct verification checks, but the register does not display a verification status for each entry. Discrepancies between the CRBR declaration and the KRS shareholder list are identified and documented in the Standard and Extended tiers.
How long does the report take?
Signal: typically three to four business days from receipt of the KW number and grantor identifier. Standard: five to seven business days. Extended: eight to twelve business days, with the second retrieval timed to the agreed closing date.
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.