The planned modernisation of the German Tobacco Tax law has now been a topic of debate for many months. On 11 June 2021, during the course of an overnight meeting, the German Bundestag passed far-reaching amendments to the Tobacco Tax Act by means of the so-called Tobacco Tax Modernisation Act. From 1 January 2022, cigarettes, water pipe tobacco and so-called heat-not-burn products will be taxed at much higher rates. As from 1 July 2022, the substances for so-called e-cigarettes will also be subject to tobacco taxation, even if they do not contain any nicotine.