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EnglischGG 143d. 1 Articles 109 and 115 in the version in force until 31 July 2009 shall apply for the last time to the 2010 budget . Articles 109 and 115 in the version in force as from 1 August 2009 shall apply for the first time to the 2011 budget ; debit authorisations existing on 31 December 2010 for special trusts already established shall remain untouched . In the period from 1 January 2011 to 31 December 2019 , the Länder may , in accordance with their applicable legal regulations , deviate from the provisions of paragraph ( 3 ) of Article 109. The budgets of the Länder are to be planned in such a way that the 2020 budget fulfils the requirements of the fi fth sentence of paragraph ( 3 ) of Article 109. In the period from 1 January 2011 to 31 December 2015 , the Federation may deviate from the provisions of the second sentence of paragraph ( 2 ) of Article 115. The reduction of the existing deficits should begin with the 2011 budget . The annual budgets are to be planned in such a way that the 2016 budget satisfies the requirement of the second sentence of paragraph ( 2 ) of Article 115 ; details shall be regulated by federal law .