Why, comma, you say that as if building a car outside of Germany and selling it inside of Germany would face some sort of unfair obstacles, rather than being a straightforward and painless process as it ought.
I don’t think the domestic market size is primary. They built a factory in Nevada.
That should be "Inside of Europe" because the barriers to selling cars in the EU are just about the same as selling Nevada cars in California.
For US->Europe tariffs for cars are around 10% I believe.
The fee to register a car for use on public road varies. It's very high in Denmark (120% of the value or something) but the place of manufacture doesn't affect that. Second hand imported cars still need to pay it.
* Exception is the duty paid on alcohol and cigarettes, depending how you define it.
It might be that the administration is different (e.g. the large vehicle importer usually pays it, but you pay it yourself if you're buying some exotic Lotus direct from Britain).
Denmark has high taxes for registering a vehicle for public use to pay for road construction or maintenance and to discourage car use (or rather, to make the people using the roads pay their way).
The EU has import taxes on vehicles to protect its own vehicle industry, to both maintain that industry and the jobs within it.