Amendment to the Tobacco Act

With the recently announced amendment to the Tobacco Act (Federal Law Gazette I 101/2015), the legislature is now introducing far-reaching protections for nonsmokers.

Effective May 1, 2018, a comprehensive smoking ban will apply without exception in all areas of a restaurant or bar that are accessible to guests. The establishment of a separate “smoking room” is no longer permitted. This also eliminates the previous requirement to post signs. In the future, this will also apply to festival tents and wine taverns. However, “open spaces,” such as outdoor dining areas, are expressly excluded from the smoking ban.

In places where children and adolescents are supervised, admitted, or housed, the smoking ban applies not only to the relevant premises and facilities but also to outdoor areas. Smoking areas on public and private transportation (“smoking compartments”) will also be a thing of the past once the amendment takes effect.

E-cigarettes and tobacco-free hookahs, which have not previously been subject to the smoking ban, will in the future be treated the same as traditional tobacco products. The change will be implemented in two phases:

As of May 1, 2016, they will be treated the same as other tobacco products under the law, and as of May 1, 2018, they will also be subject to the comprehensive smoking ban under the new amendment.

A complete smoking ban also applies to hotels and lodging establishments; in particular, smoking is not permitted in guest rooms. However, a smoking room may be set up in a publicly accessible area, provided that measures are taken to ensure that smoke does not spread to other areas. Under no circumstances may food or beverages be served, consumed, or provided in the smoking room.

If a business completes the transition early, by July 1, 2016, at the latest, and ensures compliance with the corresponding smoking ban, it is eligible for a tax credit of 30% on the renovation costs incurred. The tax credit is calculated based on the book value of the expenses incurred to implement the non-smoker protection measures required by the previous version of the Tobacco Act (e.g., the creation of a separate smoking room). However, any depreciation already taken into account must be deducted from this tax credit base.