Federal Gazette Legislation Modernization of tobacco tax law

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]

See Law of 08/10/21, Official Gazette part …