Germany sets a four-stage liquid-tax schedule for 2027–2030
Germany’s law lists €0.38/ml for 2027, rising to €0.44 from 2030. The Finance Ministry has also clarified its position on the law’s October commencement.
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Vaping-liquid rules and product definitions, including the treatment of nicotine-free liquids where the cited law addresses them. Taxable liquid volume is kept separate from nicotine concentration and retail price.
Germany’s law lists €0.38/ml for 2027, rising to €0.44 from 2030. The Finance Ministry has also clarified its position on the law’s October commencement.
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