On December 17th 2021, Switzerland’s Federal Council announced a plan to tax e-liquids based on their nicotine content.

The Federal Council is proposing extending the current tax on tobacco onto vaping liquids, and plans to do so at a rate that reflects the lower toxicity levels of the products.

The government does not want to discourage tobacco smokers from switching from smoking to vaping, and therefore it proposes a tax rate that is 77% lower than the one imposed on regular cigarettes.

Additionally, the e-liquid tax is planned to be relative to the different nicotine contents in the products. In fact one idea is to tax the nicotine content in vape liquids for open systems, which means that taxes would increase with with rising nicotine content. While for disposable devices or ones using cartridges, the tax would be based on the quantity of liquid contained in them regardless of the nicotine content.

Read full article here.

Diane Caruana – Vaping Post – 2022-01-14.

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