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As in Germany, claims in Poland generally expire at the end of a calendar year. However, this does not apply to all claims. The shorter limitation period of two years applies to all claims in Poland, just as it does in Austria and until 9 July 2018. This means that these claims expire at the end of the specified period and not at the end of the calendar year.

But be careful. This in no way means that we have a copy of German or Austrian law. It is important to remember that due to Polish history, the Polish Civil Code is a synthesis of its own or adapted solutions from the Napoleonic Code, the Austrian Civil Code, the Prussian Civil Code and the Russian, Hungarian, Italian or Swiss Code of Obligations.

This time, a few words about the limitation periods specifically for entrepreneurs.

As you already know, in Poland (as in Austria), the limitation period begins to run from the moment the claim becomes due. However, its duration depends on the term set forth in the statute.

In principle, most limitation periods in commercial matters are 3 years, so that the limitation periods for entrepreneurs generally expire at the end of a calendar year.

In commercial matters, there are also limitation periods of 2 years and limitation periods of less than 2 years.

In cases where the limitation period for claims is 2 years, the limitation period also ends at the end of the calendar year, which means that the claim also expires at the end of the calendar year.

These are contracts such as sales contracts within the seller’s company (i.e. these 2-year limitation periods apply only to a business entity and not to its customer) or supply contracts, which according to the Polish Civil Code constitute a separate type of contract from the sales contract, and above all contracts to perform a specified work or services, which are also performed within the scope of business activity. However, this 2-year limitation period does not apply to a construction contract – a 3-year period applies here, which naturally expires at the end of the calendar year.

Limitation periods shorter than 2 years expire on the day corresponding to the due date of the obligation. They therefore expire in the course of the calendar year (e.g. as in Austria) and not at the end of the year.

Shorter limitation periods than 2 years apply, for example, to contracts for the transport of goods (usually one year or six months) or from a forwarding contract (one year).

One-year limitation periods also apply to a claim for reimbursement of expenses on an asset, damages due to deterioration of an asset under a pledge agreement, a claim arising from a preliminary agreement. Caution is also required here: A preliminary contract for the sale of a property, drawn up in the form of a notarised deed, is also a preliminary contract to which this one-year limitation period applies, which is often not thought of!

All claims arising from these contracts become time-barred on the date on which the claim became due or should have become due. These claims therefore do not expire at the end of a year, unless the due date of the claim happens to fall exactly at the end of a calendar year. But that is just a coincidence!

The expiry of the limitation period does not mean that the claim is extinguished. The claim can be satisfied voluntarily. However, if the debtor raises the defence of limitation in court proceedings in a commercial matter, this means that the court refuses to uphold the time-barred claim. In other words, if the court finds that the limitation period has expired, it means that it refuses to award the time-barred claim.

Moreover, in a consumer case, the Polish court examines the limitation period ex officio, so that the expiry of the limitation period threatens all the more the possibility of asserting such a claim.

However, unlike e.g. in Hungarian law (but also in the Civil Code), in the Polish Civil Code it is not sufficient to request the debtor to fulfil the obligation to interrupt the running of the limitation period! As in Austrian civil law, the running of the limitation period is only interrupted by an act that is directly aimed at asserting or satisfying the claim – for example, the running of the limitation period is interrupted by a statement of claim filed before a court or arbitration tribunal, the initiation of enforcement or the initiation of enforcement proceedings formerly discontinued due to the debtor’s lack of assets or an act aimed at establishing or securing the claim – e.g. through a lien or mortgage.

Before the end of the year, it is worth taking a quick look at things that have been forgotten or that are lying in a drawer for some reason, waiting for a decision.

The end of the year is exactly the right time to make decisions. Wish you firm decisions!