High Tax And Regulation Force Consumers Buy Vape From France

Germany Bündnis für Tabakfreien Genuss e.V (BfTG): High tax burden and excessive regulation are forcing consumers to flock to France to purchase vapes

On September 18, 2025, Dortmund – InterTabac 2025 tobacco expo, Philip Dr ö gem ü ller, Managing Director of the German Bündnis für Tabakfreien Genuss e.V (BfTG), warned that the tax and taste regulatory measures being considered in Germany and Europe could lead to a contraction of the legal vape market and drive consumers back to cigarettes or illegal channels.

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Drögemüller pointed out that Germany has been regulating vapes since 2016 and will start imposing a tax on e-liquid from 2022. The current tax rate is 0.26 euros per milliliter, and it will rise to 0.32 euros per milliliter in 2024, far higher than the EU average of 0.20 euros. “Regulation is necessary, but excessive regulation will seriously damage market potential.” he said.

He particularly emphasized the risk of taste bans. The Netherlands implemented a taste ban in January 2024, causing the legal market to rapidly shrink within three months, while black market products flooded the market and were easily accessible to minors. This is a failed experiment. Germany must avoid repeating the same mistakes, “said Drögemüller.

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According to a survey by BfTG, illegal vapes have accounted for about 40% of the German market, and the vape industry estimates a loss of about 30% of revenue as a result. Drögemüller calls on the government to increase law enforcement efforts to curb the expansion of the black market.

In addition, the tax gap between Germany and France has intensified cross-border shopping, with consumers flocking to France to purchase low-priced vape products, causing serious impact on German border businesses.

Drögemüller emphasized in the end, “Vapes must maintain a lower price than cigarettes in order to have a harmful effect. Taste bans and excessive taxes are not solutions, they will only push consumers back to cigarettes or the black market.”

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Drögemüller also proposed multiple EU policies to promote vapes:

Battery regulations:

Starting from 2027, batteries will be required to be removable, which will lead to the phasing out of disposable vapes in the European Union.

New proposal for consumption tax:

Taxation based on nicotine concentration, with a rate of 0.12 euros per milliliter for nicotine concentrations below 15mg/ml and up to 0.36 euros per milliliter for nicotine concentrations above 15mg/ml. This will punish the group that needs high concentrations of nicotine to quit smoking

TPD revision:

It is expected to be officially implemented as early as 2030.