Germany
LegalOnline Sales
Allowed
Offline Sales
Allowed
Legal Age
18+
Ban Scope
None
Allowed Product Types
Pod SystemRefillable
Purchase Channels
OnlineSpecialty StoreConvenience StoreGas Station
Required Certifications
EU TPD
Complete Policy Details
Latest Developments
Significant progress in seasoning ban: It is expected that the fifth revision of the Tobacco Products Regulations (TabakerzV) will be officially implemented in 2026, completely banning the use of menthol and seasoning products containing synthetic cooling additives (WS-3, WS-23, etc.) in electronic cigarettes, involving 13 types of additives. The German Ministry of Environment announced in April 2025 that it plans to legislate a ban on the sale of disposable electronic cigarettes (a bill may be proposed before the end of 2026).
Policy Trends
Comprehensive tightening: taste ban (only tobacco and menthol, fully implemented in 2026 or 2027), annual tax increase, proposed ban on disposable electronic cigarettes, comprehensive ban on smoking in indoor public places (implemented in 2026), recycling obligation, outdoor advertising ban (already implemented). The tax ranking may become the highest in the EU (up to € 0.32/mL). On March 26, 2025, the German Federal Parliament voted to retain the tiered increase in electronic cigarette consumption tax. Source: Voting Record of the German Federal Parliament on March 26, 2025
Taxation
The tiered tax rate for e-liquid consumption tax: 0.32 euros/mL in 2026 (effective from July 2022, starting from an increase of 0.16 euros in 2022 and reaching its peak in 2026). Regardless of whether it contains nicotine or not, treat equally (formula without nicotine is 0.26 euros/mL). Value added tax of 19%. The tax rate will be raised on January 1st every year, with 0.26 euros/mL already raised in 2025 and 0.32 euros/mL set in the Tax Table for 2026. The environmental surcharge for disposable electronic cigarettes is 0.10 euros per unit. Source: Tobacco Tax Modernisation Act (TabStMoG) (effective July 1, 2022); Tax Rate Announcement of the German Federal Ministry of Finance for 2026
Sales Channel Restrictions
Online sales are allowed, but an age verification system is required (two factor verification: ID card+real-time facial recognition, secondary verification includes ID proof+video verification). Cross border remote sales require registration with BVL. Detailed explanation of age testing system requirements.
Age Restrictions
18+
Flavour Restrictions
Currently, only tobacco and menthol flavors are allowed. The fifth revision in 2026 plans to completely ban 13 additives (including all cooling substances) such as menthol, WS-23, WS-3, etc., with the goal of achieving mandatory tobacco flavor. It is expected to take full effect in 2026 or 2027.
Product Specifications
Nicotine ≤ 20mg/mL; Supplement container ≤ 10mL; disposable/smoke bomb ≤ 2mL; prohibited vitamins, caffeine, taurine, CMR substances, etc. The fifth revision in 2026 proposes to ban 13 types of "cool flavor" additives (including menthol, WS-3, WS-23, etc.). Source: Tabakerz V § 13 (2017); BfR Risk Assessment Report (Recommended for Prohibition in December 2025)
Hardware Requirements
Mandatory child/tamper proof (DIN EN ISO 8317 certification), anti damage/anti leakage. The power shall not exceed 80W, and the coil temperature in temperature control mode shall be ≤ 275 ° C for nickel alloy and ≤ 315 ° C for titanium alloy. The battery shall comply with the European Union (EN 62133-2) and IEC standards. The voltage range (such as 3.7V-4.2V), power range (such as 10W-80W), and CE/GS markings need to be marked. The manual needs to be in German version (including safety warnings and charging instructions). Source: Tabakerz V § 26 (1)
Packaging Requirements
Health warnings must cover 65% of both sides (including image warnings). German warning: "Rauchen gef ä hrdet Ihre Gesundheit" (Smoking is harmful to health). Font: Helvetica Bold Black, White Background. The packaging shall not contain misleading information (such as "natural" or "organic"), shall not resemble food or cosmetics, shall not contain environmental statements, and shall not contain economic incentives. German language instruction manual (instructions for use, contraindications, etc.) must be attached. Starting from 2025, some packaging must be labeled with carbon footprint data. CLP regulations apply. Source: Tabakerz V § 27-31 (2016); BfR 65% regulation (6th revision, effective from January 1, 2025)
Advertising Restrictions
Broadcasting, print publications, the Internet, outdoor advertising (banned on January 1, 2024) and event sponsorship are prohibited. Only exterior wall advertisements and specific B2B publications are allowed for specialty stores. Any advertisements visible outside of the exclusive store are prohibited. Source: TabakerzG § 22 (2016); Werbeinsbesondere Werbeverbot im Internet "2021 Amendment
Notification Requirements
According to the EU-CEG notification (6 months prior to market launch), nicotine free products must also be notified starting from January 2021. Submit market data (sales volume, consumer preferences, etc.) to BVL before June 30th each year. Notification fee: Currently no fees are charged. Source: Tabakerz V § 24-26; BVL 2024 Implementation Guidelines
Policy Documents
Tobacco Products Act (TabakerzG) (2016, revised multiple times);
Tobacco Products Ordinance (TabakerzV) (2016, fifth revision in 2026);
Tobacco Tax Modernisation Act (TabStMoG 2022）；
Tobacco Tax Act (TabStG 2022); Youth Protection Act (JuSchG)
Competent Authorities
1 Federal Ministry of Food and Agriculture
2 Federal Office of Consumer Protection and Food Safety (BVL)
3 Federal Institute for Drugs and Medical Devices (BfArM)
4 Federal Institute for Risk Assessment (BfR)
5 German Cancer Research Centre (DKFZ)
6 Customs Duty Agency (Zoll)
Other
1. Electronic cigarettes and filling containers can only be put on the market if they are child proof, tamper proof, unbreakable, leak proof, and have a leak proof filling mechanism.
2. Equivalent nicotine free electronic liquids to nicotine containing electronic liquids, and conduct emission analysis on nicotine free electronic cigarette liquids. If the ingredients of nicotine free e-liquid are already known, the manufacturer should provide them to the relevant authorities, and if not, analysis should also be conducted. The emission test results or e-liquid composition must be reported to EU-CEG.
Policy Details
Significant progress in seasoning ban: It is expected that the fifth revision of the Tobacco Products Regulations (TabakerzV) will be officially implemented in 2026, completely banning the use of menthol and seasoning products containing synthetic cooling additives (WS-3, WS-23, etc.) in electronic cigarettes, involving 13 types of additives. The German Ministry of Environment announced in April 2025 that it plans to legislate a ban on the sale of disposable electronic cigarettes (a bill may be proposed before the end of 2026).
Comprehensive tightening: taste ban (only tobacco and menthol, fully implemented in 2026 or 2027), annual tax increase, proposed ban on disposable electronic cigarettes, comprehensive ban on smoking in indoor public places (implemented in 2026), recycling obligation, outdoor advertising ban (already implemented). The tax ranking may become the highest in the EU (up to € 0.32/mL). On March 26, 2025, the German Federal Parliament voted to retain the tiered increase in electronic cigarette consumption tax. Source: Voting Record of the German Federal Parliament on March 26, 2025
Last Updated: 2026-10