Zack - first let me say I haven't done it before, but having been stationed in Germany for a time I would think your friend would need to go to the TUV there (like the DOT here) and ask.
Is your friend a local German or a serviceman living there? If he's US citizen, he doesn't have to pay customs, taxes etc there - he can pay to have it registered in his home state and then convert the registration to US Forces Registration once the car arrives. It still has to go through a TUV safety inspection at a local base.
It might be worth contacting a company that does this sort of thing and pay a small consult fee ($50-100) for the forms and advice and then do the shipping work yourself. The good thing is there is no conversion needed from US DOT to go to Germany - they will take our 5mph bumpers just fine
John in San Antonio
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John Hughes, was in Landstuhl, Germany but currently in
San Antonio, TX
1978 280CE Astral Silver now
59,xxx miles and counting
"Silber-Kugel"
1986 300E Black Pearl Metallic
143,xxx miles 5-spd daily driver w/ blk leather "Schwarz-Schönheit"
1989 190E 2.6 (euro) 5-spd Desert Taupe
112,xxx kms Had to leave behind in Germany!!! "Helga"
1983 300D Pastel Beige now 312,xxx + miles SOLD
OBK#24