Kuwait has published Decree-Law No. 4 of 2025, which amends Article 441 of the Civil Code issued by Decree-Law No. 67 of 1980 with regard to the statute of limitations for tax claims. This includes that the statute of limitations for tax claims is extended from 5 to 10 years. Decree-Law No. 4 of 2025 was published on 19 January 2025 and is effective from that date.