Abstract
This study refers to the issue of statutory offsetting on the foreground of the bankruptcy of a passive creditor. Making such an offsetting – even during the pending bankruptcy proceedings of a passive creditor - is subject to the provisions of Art. 498 of the Civil Code, and thus general norms. The issue of purchasing receivables on the foreground of bankruptcy in order to perform offsetting has been omitted as this is a separate issue. The provisions of the Bankruptcy Law do not introduce any regulations regarding ineffectiveness of the deed of an active creditor performed with respect to offsetting immediately before bankruptcy of a passive creditor. If the Bankruptcy Law allows – within certain limits – to make a set-off after the declaration of bankruptcy, all the more so it can be done beforehand.