Overview

• The Federal Constitutional Court in Karlsruhe dismissed a constitutional complaint against the tax on e-cigarette liquids, introduced in July 2022.
• The complaint was filed by three e-cigarette consumers and two manufacturers, who argued the tax violated the principle of equality and property rights.
• The court deemed the complaint inadmissible, stating the plaintiffs failed to explain why they did not first pursue the matter in financial courts.
• The plaintiffs also argued the tax did not reflect the lower health risks of e-cigarettes compared to traditional tobacco, but the court upheld the legislature's discretion in setting behavior-influencing taxes.
• The tax, currently at 20 cents per milliliter, is set to increase annually until 2026 as part of efforts to modernize tobacco taxation in Germany.