Germany
Fully legal under TPD rules — but the nicotine tax is in chaos after a drafting error.
- Nicotine limit
- 20 mg/ml
- Flavours
- No flavour ban on vapes (the EU menthol ban covers cigarettes, not e-liquid)
- Online sales
- Allowed with age verification; advertising heavily restricted
- Tax
- Nicotine liquid tax since 2022; the 2026 rate was accidentally omitted from the statute
- Personal import
- Personal use within travel allowances
- Status
- Legal
Germany is the clearest example of why this page carries a “last verified” date.
The rules themselves
Germany implements the EU Tobacco Products Directive directly: 20 mg/ml nicotine ceiling, 10 ml refill containers, notification, child-resistant packaging, and graphic warnings. Vaping is legal for adults, sold in dedicated shops and kiosks, and advertising is restricted to the point where most consumer-facing campaigns are effectively off the table.
The tax mess
A nicotine tax on e-liquid has applied since July 2022, rising in steps each year. In 2026, a drafting error in the replacement statute left out the 2026 rate entirely — which, on the face of the wording, makes nicotine liquid untaxed until the law is fixed. Industry associations and lawyers read it that way; the ministry has signalled a correction.
Nobody knows how the correction will be worded, whether it applies retroactively, or what happens to stock sold in the gap. If you are modelling costs for the German market, model both outcomes.
Why this matters for readers
Rules that change by accident are exactly the ones a static article gets wrong. Treat any specific number on this page as a checkpoint, not a fact — and check the customs page before you rely on it.