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#339 2019 · The Female Company (with agency Scholz & Friends Berlin) · Consumer products

The Female Company bound its tampons into an actual book, so Germany's own tax code taxed its product at the 7% rate for necessities instead of the 19% rate for luxuries

the problem

Tampons taxed as a luxury at 19% instead of 7%

background

In Germany, VAT law sets a reduced 7% rate for goods classified as daily necessities — including books — while menstrual products were taxed at the standard 19% rate reserved for non-essential 'luxury' goods, alongside items like truffles and caviar. Menstrual-equity activists had been pushing to reclassify tampons and pads as necessities for years, mostly through the conventional route of petitions aimed at lawmakers.

In 2019, German direct-to-consumer startup The Female Company, working with Berlin agency Scholz & Friends, noticed that the tax code's boundary wasn't drawn around 'tampons' as a category — it was drawn around 'books' as a physical object. A product could cross from one tax bracket to the other simply by qualifying as a book, regardless of what was inside it.

what everyone would do

The standard approach to an unfavorable tax classification was to lobby lawmakers directly for a rule change — petitions and campaigns aimed at persuading the government to reclassify tampons as necessities, exactly what menstrual-equity activists had already been doing for years through conventional political channels.

what they saw

The Female Company saw that the tax code's boundary wasn't actually drawn around the category 'tampons,' it was drawn around the physical form 'book' — meaning a product could shift tax brackets not by winning a political argument about what tampons deserve, but by literally satisfying an existing adjacent category's technical definition under the law as it already stood.

the move

They produced a 46-page book — containing essays and illustrations about menstruation and the tax itself — with 15 organic tampons bound into a pocket at the back, making the product legally a book under German tax classification and taxable at 7% instead of 19%. The first print run sold out in a day, the second in a week, and the campaign was widely shared by German lawmakers and press as a literal demonstration of the tax's absurdity.

why it works

Because Germany's reduced tax rate applied to books as a physical form rather than to tampons as a product category, binding real tampons into a genuine 46-page book about menstruation and the tax itself meant the resulting object legally qualified for the 7% rate automatically, with no rule needing to change. The product itself became undeniable proof that the tax boundary was arbitrary — identical tampons, taxed differently, based only on how they were packaged — and that vivid, literal demonstration generated far more attention than an abstract argument ever could, since journalists and lawmakers could hold the absurdity in their hands. Running in parallel with activists' formal petition campaign, which forced the mandatory parliamentary hearing that petitions alone had been building toward for years, the product's viral visibility amplified political pressure that contributed real momentum to a change that ultimately passed through the standard legislative process.

the payoff

The Tampon Book sold out twice and won the PR Grand Prix at Cannes Lions 2019, generating outsized earned media relative to its production cost. Credit for the actual law change should be shared honestly: Germany's Bundestag voted in November 2019 to cut the tampon VAT from 19% to 7% effective January 2020, but that vote followed formal Bundestag petitions led by activists that gathered close to 200,000 and 80,000 signatures respectively, which is what forced the mandatory parliamentary committee hearing. The Tampon Book ran in parallel to that petition campaign and amplified it enormously in press and among politicians, but it was a vivid illustration of the argument, not the sole legislative mechanism.

where it breaks

The mechanism only works when the regulatory boundary is genuinely drawn around a technical, satisfiable definition, such as physical form or packaging, that the actual product can be legally reconfigured to meet — a rule based on the product's underlying substance or function, with no adjacent technical loophole, offers no equivalent workaround. It also depends on being honest that the workaround itself doesn't change the underlying law for anyone else; every other menstrual-product maker would have had to adopt the same bound-book format to get the same tax treatment, since the broader category stayed taxed at 19% until the legislative vote, which the case's own outcome is careful to credit to the parallel activist petition campaign, not to the Tampon Book alone. And the technique's outsized attention depends on the underlying rule genuinely being absurd enough, once demonstrated this way, to provoke public and political reaction — the same clever repackaging around a rule most people don't find unjust wouldn't generate the same persuasive force.

what came after

The Tampon Book is now a standard reference case in PR and Cannes Lions case libraries for 'protest through product design' — turning the letter of a rule into the argument against its spirit, rather than only arguing in words.

references

  1. [1]The Tampon Book, Which Protests Taxes on Menstrual Products, Wins PR Grand Prix at CannesAdweek, 2019adweek.com
  2. [2]Tampons will no longer be taxed as luxury items, after landmark German voteCNN, 2019cnn.com

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