E-cigarette regulations in Germany explained (Update 2025): What ELFBAR-Users need to know about the TabStMoG – and how to prepare

If you vape in Germany, you've probably noticed that the market, and especially the prices, are changing noticeably. With the Tobacco Tax Modernization Act (TabStMoG) E-liquids, pre-filled pods, and disposable vapes were officially included in the German tobacco tax system (Federal Government, 2021). The Tobacco Tax Modernization Act (TabStMoG) stipulates that taxes on all vaporizable liquids—regardless of nicotine content—will increase annually until 2026. ELFBARFor users, this means: Regardless of whether it's a disposable device or a pod system – daily costs are increasingly affected by the TabStMoG.

Many people are currently asking themselves questions like: "Why was the Tobacco Tax Modernization Act (TabStMoG) introduced?" "How much will the Tobacco Tax Modernization Act (TabStMoG) levies increase in 2025 and 2026?" "Do I really have to pay for 0mg e-liquids?" "How can I register as ELFBAR-Prepare users for this?"

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We understand these uncertainties very well – that's why we're giving you a clear, friendly and practical overview here.

Why was the TabStMoG introduced? – Health policy, financial structures and international trends

The introduction of the Tobacco Tax Modernization Act (TabStMoG) is no coincidence. It is driven by both health policy objectives and financial developments.

The World Health Organization (WHO) For years, it has been recommended that taxes be levied on e-cigarettes to reduce access for young people – especially for sweet and fruity flavors. Germany is following these international recommendations with the Tobacco Tax Modernization Act (TabStMoG).

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At the same time, tobacco tax revenues are declining due to decreasing smoking. Since the vaping market is growing, the Tobacco Tax Modernization Act (TabStMoG) will stabilize government revenues in the long term.

An important point:

The TabStMoG applies to all e-liquids – including nicotine-free 0 mg liquids.

As soon as a liquid can be vaporized, it is subject to the Tobacco Tax Modernization Act (TabStMoG) levy.

Why is the industry suing against the TabStMoG?

The industry association BfTG (Alliance for Tobacco-Free Enjoyment) has filed a constitutional complaint in Karlsruhe. The main points of criticism are:

1. E-cigarettes are significantly less harmful than tobacco, but are subject to similar levels of contamination.

This contradicts the principle of harm reduction.

2. Even 0 mg liquids are subject to the full Tobacco Tax Modernization Act (TabStMoG) levy.

According to BfTG, this leads to fewer smokers switching to nicotine-free alternatives – a setback for public health.

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The process is still ongoing, so future adjustments are not out of the question.

Thus, the TabStMoG levies will increase from 2022 to 2026.

Germany levies the Tobacco Tax Modernization Act (TabStMoG) tax per milliliter of liquid:

• 2022: 0.16 €/ml
• 2024: 0.20 €/ml
• 2025: 0.26 €/ml
• 2026: 0.32 €/ml

(EDGE, 2025)

This means the tax will double within four years.

The final price will be increased by an additional amount. 19% VAT raised.

What does the TabStMoG mean for ELFBARPods? An example

To illustrate, a standard 10 ml ELFLIQ used as an example.The taxes according to the Tobacco Tax Modernization Act (TabStMoG) The results are as follows:

If per year 20 ELFLIQ As consumption increases the annual tax burden alone by:

€299.60 → €337.60

This amount is understood to be... excluding VAT and trade margins.

For context and reassurance:

⭐ ELFBAR There are currently no plans for price increases in Germany. Continuous optimization of the supply chain is being used to try to mitigate the financial impact on consumers as much as possible.

How are users reacting? A significant increase in illegal imports.

Due to the higher TabStMoG taxes, more and more users are accessing cheap, illegally imported liquids. However, this entails numerous risks:

• Lack of TPD compliance
• Unclear ingredients
• Incorrect nicotine information
• Possible pollutants

Our advice:

Please only purchase from trusted, authorized dealers.

Practical tips for ELFBAR-Users, to better handle the TabStMoG

Buy from official retailers

This way you can ensure that you don't receive counterfeit or expired products.

Build up a moderate supply of [something] before the next TabStMoG increase.

If you know your preferred varieties, you can save real money before the next price increase.

E-liquids are generally Shelf life up to 3 years, If you:

• dry
• cool
• protected from light

be stored.

Please only buy quantities that you will actually use.

Conclusion: Those who understand the TabStMoG can remain relaxed.

The Tobacco Tax Modernization Act (TabStMoG) levies will continue to rise until 2026. With a clear overview and some advance planning, you can effectively control your costs and continue to vape safely and with peace of mind.

ELFBAR We will closely monitor the legal situation and continue to inform you openly, friendly, and reliably. No matter how the environment develops, we will accompany you on your way to a safe and enjoyable vaping experience.

Sources

1. Federal Government (2021). Law on the modernization of tobacco tax law.
2. EDGE (2025). Vaping in Germany 2025.
3. HANGSEN (2025). How Much Tax is Applied to E-Liquids in Germany?