§ 27 Property Transfer Tax Act (HStG) - Applicable Law

1. Transfers of property ownership that occurred before the enactment of this law are taxed according to the previous law, regardless of the timing of the tax assessment. The new provisions apply to the procedure.

2. The application of § 7 paragraph 2 is limited to the cadastral values newly determined under the Valuation Act of June 27, 1961, as amended on June 21, 1988. For the remaining cadastral values, the tax is calculated according to the previous law.