What is Urlaubsanspruch?
The Bundesurlaubsgesetz guarantees at least 24 working days of paid leave per year on a 6-day week, which converts to 20 days on a 5-day week. Many contracts and collective agreements grant more.
The entitlement accrues proportionally in the first year and generally has to be taken within the calendar year; carrying it over to the following year is only possible to a limited extent.
In practice
On a 5-day week an employee is entitled to at least 20 paid days of leave per year; the employer keeps the leave account in the payroll.