The German Official Gazette Aug. 17 published the Tobacco Tax Modernization Act, to modernize the tobacco tax law. The law includes measures: 1] increasing the tax on cigarettes and fine-cut tobacco in four stages over the next five years, starting Jan. 1, 2022; 2] adjusting the taxation of heated tobacco products and substances consumed in e-cigarettes; 3] introducing an additional tax on waterpipe tobacco; and 4] adjusting the minimum tax on cigarettes, fine-cut tobacco, cigars or cigarillos, and pipe tobacco. The law generally takes effect Jan. 1, 2022. [Germany, Official Gazette, 08/17/21]
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View Law of 08/10/21, Official Gazette Part …