The Federal Gazette published the Tobacco Tax Modernization Act on August 17th in order to modernize the Tobacco Tax Act. The law provides for the following measures: 1) Increase the tax on cigarettes and fine-cut tobacco in four stages over the next five years from January 1, 2022; 2) Adjustment of the taxation of heated tobacco products and substances consumed in e-cigarettes; 3) introduction of an additional tax on hookah tobacco; and 4) Adjustment of the minimum tax on cigarettes, fine-cut tobacco, cigars or cigarillos and pipe tobacco. The law comes into force on January 1, 2022. [Germany, Official Gazette, 08/17/21]
Relation:
See Law of 08/10/21, Official Gazette part …