GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In recent years, the BAG has stated that holiday entitlements can accrue even in the case of an employment relationship that has been dormant for many years. It is, however, important to note that these entitlements will already have lapsed 15 months after the end of the year of leave.