Legal Lexicon

Wiki»Legal Lexikon»Gesellschaftsrecht»Thirty-Day Period

Thirty-Day Period

Definition and significance of the thirty-day deadline

Die Thirty-day deadline is a legal term referring to a period of 30 days within which certain actions or declarations must be made under German and European law. It plays a central role, especially in civil law, administrative law, as well as in tax and commercial law. The deadline serves legal certainty and the protection of the parties involved by bindingly regulating the time period for performing certain legal acts.


Legal basis of the thirty-day deadline

Areas of application in German law

The thirty-day deadline is applied in various areas of law. The most important include:

Civil law

Im Civil law the thirty-day deadline is particularly relevant in connection with payment obligations. According to Section 286 (3) of the German Civil Code (BGB), a debtor of a monetary claim will generally be in default no later than 30 days after the due date and receipt of an invoice, provided they are not a consumer. For consumers, this only applies if this legal consequence is specifically indicated in the invoice.

Administrative law

Im Administrative law the thirty-day deadline appears, for example, as a period for filing complaints against administrative acts. Many administrative acts become legally binding if no objection is lodged or legal action is taken within 30 days of delivery. There are also numerous thirty-day periods in the Administrative Procedure Act, for example, for submitting statements or evidence.

Tax law

Im Tax law the thirty-day deadline applies for the settlement of tax assessments. According to § 122 (2) of the Fiscal Code (AO), the period begins upon notification of an administrative act, such as a tax assessment notice. Within 30 days, the taxpayer must, if applicable, file an objection or pay the assessed tax.

Commercial law

In commercial law, the thirty-day deadline plays a role, for example, in the submission period for commercial documents or in the inspection and complaint of goods deliveries (Sections 377, 378 HGB).

European law

European law also provides for the thirty-day deadline in various regulations and directives, for example regarding payment requests from overdue invoices between businesses. The EU Directive 2011/7/EU to combat late payment in commercial transactions requires Member States to introduce a mandatory 30-day payment period for public and private clients.


Start, end, and calculation of the deadline

Start of the deadline

The thirty-day period generally begins upon receipt of the relevant document or notification. For invoices, this is the day the invoice is received, unless otherwise agreed.

End of the deadline

The end of the deadline is calculated according to § 188 BGB. The period ends on the day in the following month that corresponds by number to the day the period began. If this date falls on a Saturday, Sunday, or public holiday, the deadline is extended to the next business day (§ 193 BGB).

Interruption and suspension

The thirty-day deadline may, in exceptional cases, be interrupted or suspended. Interruption or suspension occur when special statutory provisions, force majeure, or the timely filing of legal remedies (e.g., objection, appeal) cause the period to stop running.


Legal consequences of the thirty-day deadline

Consequences of non-compliance

Failure to meet the thirty-day deadline can result in legal disadvantages:

  • Automatic commencement of default: In the case of payment default, interest for late payment may be claimed.
  • Legal force of administrative acts: Administrative decisions become final and can no longer be contested.
  • Loss of legal remedies: The right to file an objection or appeal may be forfeited.

Possibilities for extending the deadline

In certain cases, the thirty-day deadline can be extended by application or agreement, provided there are no conflicting statutory provisions. In administrative law, an extension is regularly possible upon application if justified reasons exist.


Practical examples and special features

Practical examples

  • Commercial payment transactions: A company receives an invoice on the 15th of a month. Payment must be made by the 14th of the following month at the latest; otherwise, the company will automatically be in default without a reminder.
  • Objection against a tax assessment: The taxpayer receives the notice on March 3. The objection period runs until April 2.

Special features in the event of missing the deadline

If a party misses the thirty-day deadline through no fault of their own (e.g., due to proven illness or unavoidable obstacles to receipt), there may be the possibility to reinstate the period (§ 110 AO or § 60 VwGO).


Summary

The thirty-day period is a recurring deadline in German and European law that is highly significant for numerous legal fields. It provides clear timeframes for legal transactions, promotes legal certainty, and protects the interests of the parties involved. Anyone who misses this deadline must expect legal disadvantages; however, under certain conditions, measures to restore the period may be available. The exact calculation, possible suspensions, and individual legal consequences must always be assessed based on the relevant legal provisions.

Frequently asked questions

When does the thirty-day period start to run?

The start of the thirty-day period is clearly regulated by law but may vary depending on the underlying legal relationship. In general, the period begins upon receipt of an invoice or an equivalent payment statement by the debtor (§ 286 (3) BGB). However, if receipt of the invoice is not decisive (for example, in statutory deadlines such as tenancy law or certain warnings), the period begins when the relevant event that triggers the period occurs. In the case of consumers, the invoice must explicitly point out the legal consequences of the period’s expiry; otherwise, default only occurs after a reminder. In business transactions, receipt of the invoice suffices unless otherwise contractually agreed. The date the invoice is sent by the issuer is irrelevant—only actual receipt by the debtor matters. Special regulations, for example in tax law, may differ and must be observed.

Is the thirty-day period extended by weekends or public holidays?

If the deadline falls on a Saturday, Sunday, or public holiday, the thirty-day period is extended to the next business day according to § 193 BGB. However, this only applies to periods calculated by days, not to deadlines fixed to a specific calendar day or if another rule exists. Therefore, it is essential to determine the concrete end of the period and check if it falls on such a non-business day. In such cases, the period is automatically extended and the debtor can fulfill their obligation on the next business day without disadvantage.

What legal consequences arise from missing the thirty-day period?

Missing the thirty-day deadline generally results in default. This means the debtor is legally obliged to pay interest for late payment and, if applicable, further damages for delay without further reminders (§ 286 ff. BGB). In business transactions, a flat late payment fee of 40 euros can also be claimed (§ 288 (5) BGB). From this point, the creditor has the right to initiate court proceedings such as a payment order or lawsuit to enforce their claim. Furthermore, they may claim damages if they suffer a verifiable financial loss due to the delay.

Is a reminder required after the thirty-day deadline has expired?

As a rule, after the expiry of the thirty-day period, no further reminder is necessary to place the debtor in default (§ 286 (3) BGB). However, exceptions apply particularly in consumer contracts if the invoice does not explicitly indicate the consequences of late payment. In such cases, an additional reminder is required to trigger default. Regardless, issuing a reminder is often recommended for legal safety, particularly regarding proof and potential goodwill solutions.

In which legally regulated cases does the thirty-day period play a role?

The thirty-day deadline is especially relevant in the law of obligations, in the area of payment claims. It plays a major role in purchase contracts, contracts for work and services, service contracts, and tenancies. It is also significant for the public sector, such as invoices to authorities (see § 17 (1) UStG). It also applies to tax law situations, such as payment reminders for tax debts or claims arising from administrative acts. Similarly, it may apply to employment law claims (such as wage or salary payments) if no other due date is contractually agreed. The thirty-day deadline thus ensures clear legal relationships and standardized enforcement possibilities.

Can the thirty-day period be contractually modified?

Yes, the thirty-day deadline is subject to the dispositive nature of civil law and can therefore be extended or shortened by contractual agreement, as long as no mandatory statutory regulations prohibit it. Especially in commercial business, longer or shorter payment terms are common practice. However, such agreements may not violate applicable consumer protection laws or the law on general terms and conditions (§§ 305 ff. BGB). Consumer debtors are also protected from unreasonably short payment periods. If individual alternative periods are agreed, these replace the legal provisions and must be demonstrably evidenced in case of dispute.

Does the thirty-day period also apply to electronic invoices or notifications?

The thirty-day deadline applies equally to electronic invoices, provided these fulfill legal requirements and are actually received by the debtor. The time of receipt is decisive: electronic invoices are deemed received as soon as they enter the recipient’s sphere of control and can be accessed under normal circumstances. This may be, for example, the moment the invoice arrives in the recipient’s email inbox. Delays caused by technical disruptions or lack of retrieval options are generally the recipient’s responsibility, unless the sender is partly to blame. Legal equality of paper-based and electronic invoices is thus generally ensured, which also applies to calculation of the thirty-day period.