{"id":30745,"date":"2021-07-01T01:38:00","date_gmt":"2021-07-01T01:38:00","guid":{"rendered":"https:\/\/stagvape.com\/germany-passes-e-liquid-tax-eu-directive"},"modified":"2026-06-08T06:15:48","modified_gmt":"2026-06-08T06:15:48","slug":"germany-passes-e-liquid-tax-eu-directive","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/germany-passes-e-liquid-tax-eu-directive","title":{"rendered":"N\u011bmecko schvaluje vysok\u00e9 zdan\u011bn\u00ed e-liquid\u016f p\u0159ed sm\u011brnic\u00ed EU"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">N\u011bmeck\u00e1 vl\u00e1d\u0430 ofici\u00e1ln\u011b schv\u00e1lila <a href=\"https:\/\/www.bundesrat.de\/DE\/plenum\/bundesrat-kompakt\/21\/1006\/1006-pk.html?nn=4352766#top-19\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Z\u00e1kon o modernizaci dan\u011b z tab\u00e1ku<\/a>, kter\u00fd zav\u00e1d\u00ed plo\u0161n\u00e9 zdan\u011bn\u00ed v\u0161ech e-liquid\u016f po\u010d\u00ednaje 1. \u010dervencem 2022. Legislativu schv\u00e1lil jak Bundestag, tak Bundesrat; opat\u0159en\u00ed m\u00ed\u0159\u00ed na e-juicy s obsahem nikotinu i bez nikotinu, v\u00fdrazn\u011b zvy\u0161uje n\u00e1klady spot\u0159ebitel\u016f a ohro\u017euje existenci v\u00edce ne\u017e 1 500 vape obchod\u016f v zemi.<\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148 bude zav\u00e1d\u011bna postupn\u011b, \u010d\u00edm\u017e vznikne pro velkou n\u011bmeckou komunitu \u201esteamers\u201c (vapery) zna\u010dn\u00e1 finan\u010dn\u00ed z\u00e1t\u011b\u017e. U b\u011b\u017en\u00e9 10ml lahvi\u010dky e-liquidu \u010dek\u00e1 spot\u0159ebitele v p\u0159\u00ed\u0161t\u00edm roce okam\u017eit\u00fd n\u00e1r\u016fst ceny p\u0159ibli\u017en\u011b o 30 %.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Rok zaveden\u00ed<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sazba dan\u011b (za 1 ml)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Odhadovan\u00fd n\u00e1r\u016fst ceny (10ml lahvi\u010dka)<\/th><\/tr><\/thead><tbody><tr><td><strong>\u010cervenec 2022<\/strong><\/td><td>0,16 \u20ac ($0,19 USD)<\/td><td>~30 %<\/td><\/tr><tr><td><strong>2026 (maximum)<\/strong><\/td><td>0,32 \u20ac<\/td><td>~60 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<ul class=\"wp-block-list\">\n<li>V\u00edce \u010dt\u011bte: <a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/germany-vape-tax-guide\">N\u011bmeck\u00e1 vape da\u0148 2026: Kolik se uplat\u0148uje na e-liquidy<\/a><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Proto\u017ee legislativa v\u00fdslovn\u011b zahrnuje i produkty bez nikotinu, prodejci se nemohou dani vyhnout prodejem samostatn\u00fdch shortfill\u016f bez nikotinu a nikotinov\u00fdch shot\u016f. Odborn\u00edci z oboru o\u010dek\u00e1vaj\u00ed, \u017ee to donut\u00ed velkou \u010d\u00e1st kamenn\u00fdch prodejen ukon\u010dit \u010dinnost, co\u017e necht\u011bn\u011b p\u0159im\u011bje spot\u0159ebitele k n\u00e1kupu u zahrani\u010dn\u00edch online prodejc\u016f a na \u010dern\u00fd trh.<\/p>\n\n<p class=\"wp-block-paragraph\">Tato agresivn\u00ed strategie zdan\u011bn\u00ed p\u0159ich\u00e1z\u00ed i p\u0159esto, \u017ee N\u011bmecko m\u00e1 vysokou prevalenci kou\u0159en\u00ed: v\u00edce ne\u017e <a href=\"https:\/\/www.statista.com\/chart\/20011\/share-of-the-population-who-smoked-in-german-federal-states\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">22 % N\u011bmc\u016f star\u0161\u00edch 15 let kou\u0159\u00ed cigarety<\/a>. Nov\u00fd n\u00e1vrh z\u00e1kona z\u00e1rove\u0148 zvy\u0161uje tradi\u010dn\u00ed dan\u011b z cigaret a zav\u00e1d\u00ed dan\u011b i na zah\u0159\u00edvan\u00fd tab\u00e1k (HTP), jako je IQOS, v sazb\u00e1ch srovnateln\u00fdch s dan\u011bmi u spalovan\u00e9ho tab\u00e1ku.<\/p>\n\n<p class=\"wp-block-paragraph\">Nov\u00e9 sazby N\u011bmecka za\u0159ad\u00ed zemi mezi nejv\u00edce zdan\u011bn\u00e9 st\u00e1ty pro vapov\u00e1n\u00ed v Evrop\u011b, i kdy\u017e st\u00e1le nedosahuje v\u00fd\u0161e mimo\u0159\u00e1dn\u00e9ho poplatku v \u010cern\u00e9 Ho\u0159e ve v\u00fd\u0161i 0,90 \u20ac\/ml.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Evropsk\u00e1 zem\u011b<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sazba dan\u011b z e-liquid\u016f (za 1 ml)<\/th><\/tr><\/thead><tbody><tr><td>\u010cern\u00e1 Hora<\/td><td>0,90 \u20ac<\/td><\/tr><tr><td>N\u011bmecko (do roku 2026)<\/td><td>0,32 \u20ac<\/td><\/tr><tr><td>Finsko a Portugalsko<\/td><td>0,30 \u20ac<\/td><\/tr><tr><td>D\u00e1nsko (p\u0159ipravuje se)<\/td><td>~0,27 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<ul class=\"wp-block-list\">\n<li>V\u00edce \u010dt\u011bte: <a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/dane-z-cigaret-v-evrope-2026-nelegalni-trh\">Evropsk\u00e9 dan\u011b z cigaret v roce 2026<\/a><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Na\u010dasov\u00e1n\u00ed n\u011bmeck\u00e9ho zdan\u011bn\u00ed je vysoce kritick\u00e9, proto\u017ee Evropsk\u00e1 unie p\u0159ehodnocuje sv\u00e9 harmonizovan\u00e9 da\u0148ov\u00e9 r\u00e1mce pro tab\u00e1kov\u00e9 v\u00fdrobky, <a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/eu-tobacco-products-directive-tpd-vaping-guide\">Sm\u011brnici o zdan\u011bn\u00ed tab\u00e1kov\u00fdch v\u00fdrobk\u016f (TED)<\/a>. Evropsk\u00e1 komise v sou\u010dasnosti zva\u017euje minim\u00e1ln\u00ed sazbu dan\u011b pro v\u00fdrobky na b\u00e1zi p\u00e1ry ve v\u0161ech 27 \u010dlensk\u00fdch st\u00e1tech.<\/p>\n\n<p class=\"wp-block-paragraph\">Jako nejbohat\u0161\u00ed a nejlidnat\u011bj\u0161\u00ed zem\u011b EU by mohlo b\u00fdt strm\u00e9 n\u011bmeck\u00e9 zdan\u011bn\u00ed znepokojiv\u00fdm precedentem. Siln\u00fd tlak ze strany N\u011bmecka na vysok\u00e9 celoevropsk\u00e9 minimum by zabr\u00e1nil n\u011bmeck\u00fdm vapor\u016fm hledat levn\u011bj\u0161\u00ed alternativy v sousedn\u00edch zem\u00edch. Mezit\u00edm u\u017e zdravotnick\u00e9 autority ve \u0160pan\u011blsku prosazuj\u00ed vlastn\u00ed da\u0148 z e-liquid\u016f, co\u017e nazna\u010duje \u0161ir\u0161\u00ed zp\u0159\u00eds\u0148ov\u00e1n\u00ed regulace nap\u0159\u00ed\u010d Evropou.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nov\u00e1 legislativa zda\u0148uje v\u0161echny e-liquidy, v\u010detn\u011b nikotinov\u00e9 nuly, co\u017e ohro\u017euje vape obchody a vytv\u00e1\u0159\u00ed precedent pro EU.<\/p>\n","protected":false},"author":1,"featured_media":30746,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[2055,2054],"class_list":["post-30745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-dan-z-vapingu","tag-nemecko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/30745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/comments?post=30745"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/30745\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/30746"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=30745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=30745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=30745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}