We study the fundamental limitations of cooling to absolute zero for a qubit, interacting with a single mode of the electromagnetic field. Our results show that the dynamical Casimir effect, which is unavoidable in any finite-time thermodynamic cycle, forbids the attainability of the absolute zero of temperature, even in the limit of an infinite number of cycles.PACS numbers: 05.70. Ln, 07.20.Pe, Introduction. Due to recent progress of nanofabrication technology, quantum effects in small heat engines have become an increasingly important subject. Concepts from quantum thermodynamics [1] have been applied to investigate questions such as the optimization of quantum thermal machines [2], the fundamental dimensional limits to thermodynamic machines [3], and the minimum temperature achievable in nanoscopic chillers [4][5][6][7][8][9][10][11]. Cooling a system to the absolute zero of temperature (T = 0) is prohibited by Nernst's unattainability principle [12], also known as the dynamical formulation of the third law of thermodynamics. Such principle states that it is impossible by any procedure to reduce any system to T = 0 in finite time. Nernst's principle has been recently challenged [8].It this Letter, we investigate the unattainability principle in a minimal model: a qubit coupled to a single mode of the electromagnetic field, i.e. a harmonic oscillator. The oscillator is the working medium, shuttling heat from the qubit to a hot reservoir by means of a (quantum) Otto cycle. Although oversimplified, our model has several relevant features: