Module 122 min2472 wordsFree — no account
The long-term account agreement: build-up, purpose and insurance during leave
Dated official sources, and the contents this module links to · 1 section
Official sources
- SGB IV s. 7 Employment (subs. 1a on release from work) — verified on September 23, 2026
- SGB IV s. 7b Wertguthaben agreement — verified on September 23, 2026
- SGB IV s. 7c Use of Wertguthaben — verified on September 23, 2026
- SGB IV s. 23b Contributable income under flexible working-time arrangements — verified on September 23, 2026
- EStG s. 11 Receipt and payment — verified on September 23, 2026
- EStG s. 19 Income from employment — verified on September 23, 2026
- EStG s. 38 Levying of wage tax — verified on September 23, 2026
- EStG s. 38a Amount of wage tax — verified on September 23, 2026
- EStG s. 42e Binding wage-tax ruling — verified on September 23, 2026
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.