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=S=> GG 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 .
=S=> GG 143d. 2 As assistance for compliance with the provisions of paragraph ( 3 ) of Article 109 after 1 January 2020 , the Länder of Berlin , Bremen , Saarland , Saxony-Anhalt , and Schleswig-Holstein may receive , for the period 2011 to 2019 , consolidation assistance from the federal budget in the global amount of 800 million euros annually . The respective amounts are 300 million euros for Bremen , 260 million euros for Saarland , and 80 million euros each for Berlin , Saxony-Anhalt , and Schleswig-Holstein . The assistance payments shall be allocated on the basis of an administrative agreement under the terms of a federal law requiring the consent of the Bundesrat . These grants require a complete reduction of financial deficits by the end of 2020. The details , especially the annual steps to be taken to reduce financial deficits , the supervision of the reduction of financial deficits by the Stability Council , along with the consequences entailed in case of failure to carry out the step-by-step reduction , s hall be regulated by a federal law requiring the consent of the Bundesrat and by an administrative agreement . There shall be no simultaneous granting of consolidation assistance and redevelopment assistance on the grounds of an extreme budgetary emergency .
=S=> GG 143d. 3 The financial burden resulting from the granting of the consolidation assistance shall be borne equally by the Federation and the Länder , to be financed from their share of the value-added tax . Details shall be regulated by a federal law requiring the consent of the Bundesrat .
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