Article R6261-13 of the French Labour Code
In the départements of Moselle, Bas-Rhin and Haut-Rhin, the rate of the apprenticeship tax is reduced to the rate mentioned in the second paragraph of II of Article L. 6241-1-1. The proceeds of the apprenticeship tax are earmarked for financing apprenticeships, in accordance with the terms and conditions set out in I of article L. 6241-2.