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Duties and limits

When a cookie banner is needed and when it is theatre

The rule is about the device, not about cookies. Storing information on a user's terminal equipment or accessing information already stored there requires consent based on clear and comprehensive information, unless it serves solely to transmit a message or is strictly necessary for a service the user expressly requested. Remove what is not necessary and the banner often goes with it.

Last checked: 2026-08-063 min read

A brass switch plate on an ivory wall

What the provision actually regulates

The wording does not mention cookies. It covers storing information on the end user's terminal equipment and accessing information already stored there, which is why local storage, device fingerprints and similar techniques fall under the same rule.

Consent must rest on clear and comprehensive information. That is the part most banners fail: a wall that offers accept and a hidden link to settings has not given information, it has extracted a click.

The two exemptions, and what they leave

There are exactly 2 exemptions. The first applies when storage or access serves solely to carry out the transmission of a message over a public telecommunications network. The second applies when it is strictly necessary to provide a digital service the user has expressly requested.

Run your own site through those two sentences and count what survives. A session cookie that keeps a shopping basket is strictly necessary for a service the visitor asked for. A language preference the visitor set is arguable and usually defensible. An analytics identifier, a map embed that contacts a third party and a video player that sets identifiers before playback are none of those things.

For a small brochure site the honest count is often 0 non exempt technologies once the three usual additions are removed, and 0 means no banner. That is the cheapest privacy improvement available: not asking, because there is nothing to ask about.

The downside is priced as well. Section 28 of the same act lists 13 categories of violation across 4 tiers of 300,000, 100,000, 50,000 and 10,000 euros, and storing or accessing information contrary to section 25(1) sits in the 300,000 euro tier. That is the top band, for the same act that a removed map embed would have avoided in about 20 minutes of work.

Common elements against the two exemptions
ElementExemptWhy
Session cookie for a basket or loginYesStrictly necessary for a requested service
Language or currency the visitor setUsuallyProvides what was expressly requested
Analytics identifierNoNot necessary for the requested service
Embedded map from a third partyNoContacts another party before any request
Self hosted fontsNothing storedNo access to the device involved
The two exemptions are transmission of a message and strict necessity for an expressly requested service.

The order to work in

List every request your pages make to a domain that is not yours. Fonts, maps, video, analytics, chat, ratings widgets. For each one decide whether the visitor asked for it, and remove or self host what they did not.

Only then design a banner, if anything is left. A banner is the fallback for the things you decided to keep, not the entry ticket to running a website.

Questions and answers

Is a banner always required?
No. If everything on the page falls under the two exemptions, there is nothing to consent to.
Does the rule only cover cookies?
No. It covers storing information on the device and accessing information already stored, whatever the technique.
Are analytics strictly necessary?
They are not necessary to deliver the service the visitor requested, which is the test the exemption sets.
What is the cheapest fix?
Removing or self hosting the third party additions. Fewer external calls means less to explain and less to ask about.

Sources

  1. Section 25, Telekommunikation-Digitale-Dienste-Datenschutz-Gesetz The consent requirement and both exemptions
  2. Section 5 Digitale-Dienste-Gesetz (DDG) The separate information duties that apply alongside

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