Same Problem here.... Germany is literally the worst place when it comes to AVN on Steam - except North Corea and China maybe.... I would gladly buy the pc version but even with VPN there is no way to fool Steam any longer, at least no way I am aware of.
I am not sure if it is possible to gift the game to ppl living in Germany, but even if it is possible I don't think you would want to do that for every single one ^^