The latest figures by the German cigarette association show that 22.1 per cent of cigarettes consumed in Germany in 2011 have not been taxed domestically.

These include cigarettes brought into the country legally as well as illegally.
The association (Deutsche Zigarettenverband, DZV) states that in 2011, about 23.5 billion cigarettes were smoked without having been taxed by German tax authorities, 1.5 billion more than in 2010. This resulted in lost revenues of EUR 5.5 billion.
There are great regional differences. While in West Germany, the share of untaxed cigarettes stood at 14.5 per cent in 2011 and has been fairly stable over the past five years (in 2006: 15.7 per cent), the share of untaxed cigarettes in East Germany has steadily risen, from 33.6 per cent in 2006 to 47.6 per cent in 2011. (pi)