Statute of limitations on claims – what to remember at the end of the year

General principles

Firstly, it should be noted that the limitation period refers to a situation where a given civil law claim (e.g. for payment or for the return of property) can no longer be pursued through court proceedings. This does not mean that the claim ceases to exist – it simply means that, as a rule, it can no longer be pursued in court and becomes a ‘natural’ claim. The debtor remains obliged to perform, but such a case cannot be effectively brought before the courts.

Pursuant to Article 118 of the Civil Code, claims become time-barred in accordance with the general rule:

1. unless otherwise provided by a specific provision, the limitation period is 6 years;
2. for claims relating to periodic payments (e.g. interest, rent) and claims arising from the conduct of business (i.e. in a B2B context), the limitation period is 3 years.

The limitation period expires on the last day of the calendar year – in all cases, i.e. even if a specific provision provides for different time limits than those indicated above.

The only exception is where the limitation period is shorter than 2 years – in such cases, the limitation period expires on the last day of that period (for example: a 1-year limitation period which began on 15 July 2024 expired on 15 July 2025).

It is also important to note that the time limits indicated above also apply to claims already established by court judgments. This means that a court judgment will become time-barred six years after it is issued (unless the limitation period is interrupted, e.g. by the commencement of enforcement proceedings), and the interest awarded therein will become time-barred after three years.

Why is December so important?

As I have already pointed out, claims become time-barred at the end of the year – which is why, in December, we should carefully review the past 2–3 years and consider whether the deadline for potentially pursuing claims in court is about to expire.

How do you do this? The simplest method involves a straightforward calculation – take an invoice you have issued which your client has unfortunately not paid, and check whether it was issued within the last three years (invoices issued in 2025, for example, we do not take into account – as I have already mentioned, the limitation period of less than one year expires on the relevant calendar day, not at the end of the year).

If we have such an invoice, we check whether it was, for example, an invoice for services rendered or whether it relates to a sale we made – if it was issued in 2023, then December is our last chance to take effective legal action. If we issued it in 2024, we still have time – although it is not advisable to delay pursuing our claims.

However, invoices relating to other claims may be subject to different limitation periods – in business relationships, the most common alternative period is a 3-year limitation period. In this case, claims arising in 2022 will become time-barred at the end of 2025.

Regardless of the invoices issued, however, it is also worth checking whether previously pursued cases have been left inactive for too long. In the case of debts established by judgments or payment orders, in 2025 it is worth reviewing those that were issued or most recently enforced in 2022.

If you have any doubts regarding your accounts or wish to verify whether a case should still be filed with the court this year – we warmly invite you to contact us via the form or by email. We will be happy to answer your questions and conduct a thorough analysis of the case.

When is the best time to seek assistance?

Especially if:

• you have several invoices and do not know which are the ‘most urgent’,
• there are disputes regarding service provision, quality, set-offs or complaints,
• the due date is not clear (e.g. phased acceptance, contractual terms),
• interest, contractual penalties or ancillary claims are involved,
• you want to choose a strategy: settlement vs. court.