Market & legal data of the tobacco alternatives sector in Germany

20th December 2024: Germany: Heated tobacco tax consists of pipe tobacco tax plus an additional tax, which is calculated based on traditional cigarettes and pipe tobacco. The tax rate for pipe tobacco will increase to €2.15 from 1st January 2025.
26th November 2024: Germany: Last week, the Munich Administrative Court ruled that a campaign by Philip Morris International’s German subsidiary constituted indirect advertising for tobacco and related products, press reports. The campaign stressed that cigarette smoke contained over 90 carcinogenic substances and said alternatives such as nicotine pouches, e-cigarettes and heated tobacco products were less harmful – although addictive and not free from risk. The court deemed the campaign to be illegal.
19th September 2024: Germany: Federal politicians have positioned themselves against advertising and taxation exceptions for tobacco alternatives in the press. Carlos Kasper, a member of the Bundestag (parliament) and the Social Democratic Party in the ruling coalition, said that “just like conventional cigarettes, these alternative products are addictive and harmful to health – tax breaks or exceptions to advertising bans would send out absolutely the wrong signals”. Opposition member from the Christian Democratic Union party Tino Sorge said that “inhalation products can also make people addicted for years, that’s why large-scale advertising would be the wrong approach, also with regard to youth protection”.
12th August 2024: Germany: The Federal Office of Consumer Protection and Food Safety (BVL) has updated the information on the approval of novel tobacco products. As of mid-July 2024, applications for the approval of novel tobacco products, such as heated tobacco products, are to be submitted electronically using an online form. A company account and a German tax number are required for the application.
8th August 2024: Germany: The Stuttgart Higher Regional Court has ruled that a screen placed in the outside-facing window of a fuel station, showing two brands of tobacco products, constitutes “outdoor advertising”. In interpreting the meaning of “outdoor advertising”, the court emphasised that “the focus is not on the place where the announcement is made, but on the place where the advertising is perceived as intended or at least expected” and that it is irrelevant whether the advertising itself is physically placed inside or outside.
1st August 2024: Germany: The federal government commissioner for addiction and drug issues, Burkhard Blienert, has called for existing loopholes in advertising regulation to be closed. “Other countries are much further ahead in this respect,” he said. “Existing marketing at points-of-sale such as petrol stations and kiosks, the free distribution of tobacco heaters and e-cigarettes, advertising in cinemas, and the sponsorship of festivals by the nicotine industry make no sense. In my opinion, all of this should be abolished, as stipulated in the coalition agreement.”
24th May 2024: Germany: Answering a small parliamentary question from members of the opposition right-wing party Alternative for Germany on tobacco policy, the federal government said there are no plans for a “smoke-free” generation similar to the one proposed in the UK. Also, the government said there are no plans to increase taxes on tobacco products.
19th April 2024: Germany: Following the discussion of a possible birthdate-based ban on tobacco products in the UK, the federal government’s drug commissioner, Burkhard Blienert, told the press there is a need for action in Germany and that “we can take an example from the seriousness with which the issue of smoking is approached in other countries”. Health minister Karl Lauterbach and justice minister Marco Buschmann reject a ban, arguing that prohibition doesn't work and that adults can decide what they consume.
15th March 2024: Germany: The Court of Justice of the European Union (CJEU) ruled that the German supplementary tax on heated tobacco (in addition to the existing excise tax duty), in force since June 2022, is compatible with EU law. The CJEU understood that member states may levy other indirect taxes for specific purposes on goods subjected to excise duty for specific purposes, and in this way, the German regulation is compatible with EU law. The “specific purpose” in this case is the intent to bring the taxation of heated tobacco closer to the taxation of cigarettes in order to prevent consumers from replacing one product with the other, as both are harmful to health.
9th October 2023: Germany: The amendment to the Federal Non-Smoking Protection Act that explicitly forbids the use of heated tobacco in enclosed vehicles in the presence of under-18s or pregnant women has been overturned by the coalition agreement. The ban was missing from the version presented to Parliament. The drug commissioner, Burkhard Blienert, criticised the Free Democratic Party (FDP) for the amendment, saying: “I really cannot understand the concerns of the FDP that such a measure would be an excessive restriction of civil liberties.”
3rd October 2023: Germany: The Bundestag has passed the Disposable Plastic Fund Ordinance, which sets tax rates and a points system (whereby points are awarded for cleaning, collection, disposal and awareness-raising services in both inner-city and out-of-town areas) for the Disposable Plastics Fund. The amount of tax to be paid will depend on the quantity of single-use plastic products made available. The tax for tobacco filters is set at €8,972 per kg. If approved, the first tax will be paid in spring 2025. The registration of manufacturers and beneficiaries is scheduled to start on 1st January 2024.
3rd October 2023: Germany: In a preliminary ruling request to the Court of Justice of the European Union (CJEU) from the Düsseldorf Fiscal Court regarding the compatibility of the 2021 supplementary tax on heated tobacco products (HTPs) with EU law on excise duties, CJEU advocate general Athanasios Rantos issued his opinion that there was no violation of EU law. According to Rantos, the tax is compliant since it “has the specific objective of deterring nicotine-dependent consumers from abandoning cigarettes” and complies with the EU rules regarding excise duty or VAT in terms of tax calculation. The opinion of the advocate general is not binding, and the ruling will be analysed by the court.

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Alternative tobacco and nicotine products in Germany

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