Germany once again takes the crown as the best country to drink, smoke, vape and eat in the EU - but only just. Germany has avoided many of the nanny state fads of recent years. It has no sugar tax, no plain packaging, no restrictions on e-cigarette flavours and no retail display bans. It allows alcohol advertising in all its forms, including on television after 6pm, and there is no statutory closing time for bars. E-cigarettes can be sold and used without restriction.

Taxes on beer, spirits and cigarettes are among the lowest in Europe after adjusting for income, and it has no tax on sugary drinks or wine. Smoking restrictions vary by region, but only three of the sixteen states have a comprehensive smoking ban (North Rhine-Westphalia, Bavaria and Saarland). The rest have significant exemptions based on the size of the premises, the status of the establishment (e.g. private clubs) and whether or not food is served. The result is that in the majority of German states some bars have a designated smoking room at the minimum.

Alas, even Germany has started capitulating to the forces of the nanny state and it is focusing its attention on the least harmful products. A new tax on e-cigarette fluid began in July 2022. Initially set at €0.16 per ml, it rose to €0.20 in 2024 and then €0.26 in 2025. It is set to increase to €0.32 in 2026, adding €3.20 to a standard bottle of vape juice. Even nicotine-free fluid is included. Nicotine pouches are de facto banned because they are classed as food products and food is not allowed to contain nicotine.

Germany used to permit a significant amount of tobacco advertising, but that changed in 2022 when all tobacco ads were banned except at the point of sale and in cinemas showing films for people aged 18 or over. In 2024, these rules were extended to e-cigarettes and heated tobacco products. Smoking and vaping is forbidden on public transport.

There are still no nanny state policies on food and soft drinks, although the government has entered a ‘voluntary’ agreement with industry to reformulate food products to achieve a reduction in sugar consumption of at least 10 per cent by 2025.