The e-cigarette industry in Germany is subject to constant change. As an experienced trader with over 10 Years of market experience analyzed MYVAPESITE probably the most significant change in recent years: the introduction of the liquid tax. We shed light on the background, the price development and the concrete effects for you as a consumer.
background: How did the liquid tax come about??
The tax on e-cigarette liquids is part of the Tobacco Tax Modernization Act (TabStMoG), the 2022 came into force. That was the aim of the EU, to create a uniform taxation for products containing nicotine. Although a tax based on nicotine content was originally discussed, Germany decided to take a different path: one volume-based tax, The for at liquids applies, which can be used in e-cigarettes regardless, whether they contain nicotine or not.
What is taxed??
The tax liability extends to the entire range:
- Ready-made 10ml liquids (with and without nicotine)
- Nicotine-Shots
- Shortfill- and longfill liquids
- Flavors
- Swimming pool (Propylene glycol and vegetable glycerin)
Products, The one before the 1. July 2022 were produced, were allowed until February 2023 sold tax-free. Since then, only products with an official tax stamp can be sold.
The price development of the tax: A gradual increase
The liquid tax was not introduced all at once, but increases gradually. This gives the market time to adjust, but leads to planned price increases.
| Datum | Tax per milliliter |
|---|---|
| July 2022 | 0,16 € |
| 1. January 2024 | 0,20 € |
| 1. January 2025 | 0,26 € |
| 1. January 2026 | 0,32 € |
This staggered increase means, that the cost of vaping will continue to rise in the coming years.
The effects: Regulation vs. Cost
The introduction of the tax has both positive and negative effects on the market and consumers.
Opportunities through regulation:
- Market stability and transparency: Fixed rules create a stable business environment and strengthen consumers' trust in reputable providers.
- quality assurance: The tax hurdles can force dubious providers out of the market, which leads to overall higher product quality and safety.
Challenges for vapers:
- Rising costs: The tax burden is inevitably passed on to consumers. This makes vaping more expensive and reduces the price advantage over traditional cigarettes.
- Danger of the black market: High national taxation can encourage trade in untaxed and potentially unsafe products from abroad. This poses significant health risks.
- Lack of differentiation: The tax treats e-cigarettes as a potentially less harmful alternative no differently than traditional tobacco products, which could affect their image.
Is vaping still worth it despite the tax?? The answer is yes!
Despite the increased prices, the two key advantages of e-cigarettes remain:
1. Financial savings:
Let's consider an average smoker (ca. 15 cigarettes per day), which is on an MTL device (Jaw steamer) switches. This comes with a 10ml liquid approximately 2 bis 3 days out. Even with the current tax, this is calculated on a monthly basisstill significantly cheaper than the consumption of tobacco cigarettes.
2. Health aspect:
This is the most important point. On average, the vapor from an e-cigarette contains less than 10 ingredients, while the smoke from a tobacco cigarette consists of thousands of harmful substances, many of which are carcinogenic.
- Scientific evidence: Renowned institutions like the Cochrane Library and studies of the University of Oxford point this out based on scientific methods, that e-cigarettes have a significantly lower potential for harm than smoking.
- Combustion vs. Evaporation: Ask your doctor, what he thinks is the better alternative. The ingredients PG and VG have been safe in foods for decades, used in cosmetics and medicine.
No other product imitates the process and feeling of smoking as effectively as the e-cigarette, which makes it the most successful method for quitting smoking.
