The instructional letter first explains why there is a state budget law in addition to municipal budget law, and why the budget and budget law of Saxony are shaped not only by Saxon regulations but also by the Basic Law and federal law. This leads to many parallels with the budget law at the federal level and in other federal states. Therefore, this instructional letter may also be of interest to users outside of Saxony. In addition to a detailed presentation of the fundamentals of state budget law, the reader will receive a comprehensive overview in the main sections 'Structure of the Budget Plan - Budget Systematics', 'Content of the Budget Plan - Budget Funds', 'Procedure for Budget Preparation', 'Budget Principles', 'Budget Implementation', 'Cash Management and Accounting', 'Further Phases of the Budget Cycle', and 'Assets and Liabilities' regarding the relevant legal and administrative provisions, as far as they can be presented within this instructional letter. It is aligned with current curricula for the training and further education of administrative specialists and managers or similar professions, while also considering the content of career training in non-technical public service. Not least due to the constant practical relevance of the discussions, including corresponding examples, this introduction serves as a useful entry aid for all interested parties involved in the subject matter in practice.