Market Still Settling In Wake Of Piecemeal Bans

摘要

For many years, Germany has been a strong tobacco market, with a high incidence (approximately 30%) of smoking in the adult population - one of the highest in Europe. However, several tax increases over the past five years have taken their toll on the market landscape, with downtrading being a key feature in recent years, although the number of smokers remains in a slow decline. The biggest change in the tax landscape was the change in classification of the 'singles' products from a make-your-own (MYO) product which carried a low tax burden, to a 'manufactured' cigarette taxed on the same basis as factory made cigarettes.