Overview
- The law was published in the Bundesgesetzblatt with the standard line that it takes effect the day after promulgation, which on paper made the statute active immediately rather than from 1 January 2027.
- Because the published tariff table places the highest, 2030 rates as the default, the text would technically require much higher taxes now instead of the planned staged increases for 2027–2030.
- The Bundesfinanzministerium has acknowledged the error, told the Generalzolldirektion (Zoll) about it and instructed customs to keep using the previous practice while it pursues a correction procedure.
- Industry groups warned that producers could face a halt in output because new tax banderoles do not exist, and legal experts and opposition politicians say the administration’s de‑facto non‑enforcement is legally uncertain and could be challenged.
- The underlying reform still aims to raise revenue and curb smoking through stepped increases that would raise pack prices and deliver billions to the federal budget by 2030, but the procedural fix and its timing remain unresolved.