Florian lives in Dusseldorf and enters into a contract on 30 March 2016 to purchase an additional dwelling in Barra which he will use as a holiday home. The effective date of the transaction is 2 April 2016. Florian does not intend to sell his main residence in Dusseldorf.
At the end of the day that is the effective date of his holiday home purchase transaction, Florian will own two dwellings and will not have replaced a main residence.
As the contract for the purchase transaction was entered into after 28 January 2016 and the effective date of the transaction was on or after 1 April 2016, the ADS will therefore apply.