A recent law raising the tobacco tax was published prematurely due to a technical malfunction on Tuesday, meaning the measure would take effect the following day. However, the legislation contains a crucial omission: it fails to specify how the tobacco tax for substitutes, such as e-cigarettes, will be calculated before January 1, 2027.
In response to the newspaper’s inquiry, a spokesperson for the Federal Ministry of Finance stated that customs will “apply the previously valid tax rates,” while the ministry works to correct the error.
According to Roland Ismer, a legal professor from Potsdam, the new law stipulates that tobacco substitutes and liquids will no longer be subject to the tobacco tax until the end of 2026. This would mean that manufacturers are no longer required to remit this specific tax to the government.
Volker Böhme-Neßler, a constitutional law expert from Oldenburg, expressed his disbelief, pointing out that the new Paragraph 2, Section 1, Number 7 fails to set any tax tariff until December 31, 2026.
Jan Mücke, the managing director of the Federal Tobacco Industry Association, commented that, according to the new law, e-cigarettes are tax-free until the end of the year. He attributed this situation to the “poorly working federal government.”
