Microsoft filed a case against Samsung Electronics in a US court over breach of contract. The lawsuit accuses the South Korean company of not paying for cross-licensing of technology.
The dispute involves technology included in Android, the Google operating system for mobile phones and tablets.
Samsung is the leading maker of Android devices.
"After becoming the leading player in the worldwide smartphone market, Samsung decided late last year to stop complying with its agreement with Microsoft," said David Howard, deputy counsel for Microsoft's in an online post.
Microsoft holds patents on technologies it says are included in Android, such as methods for displaying multiple windows in a Web browser.
Under a 2011 deal, Samsung pays Microsoft an undisclosed amount for each Android phone and tablet it sells, Wall Street Journal reported Friday.
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Today, Samsung is the largest seller of smartphones - with one in every four phones sold worldwide is made by the South Korean giant.
"We will review the complaint in detail and determine appropriate measures in response," a Samsung spokesperson said.