We reached out for comment and received the following from PQube:
Today we have received word that Gal*Gun 2 has been refused classification in Germany.
We'll always try to get games through classification regardless of the possibility of it being denied, as we feel that everyone should have the right and the access to play the games they want to play. It is our opinion that disliking the content in a piece of entertainment or art, and voicing that dislike, is totally fine and even encouraged, but denying that work the right to exist in a market based on personal opinions and prejudices, is something we strongly disagree with.
Unfortunately our appeal against this decision has been unsuccessful. Given that Gal*Gun: Double Peace did receive classification in Germany, we're doubly disappointed that we cannot bring the highly-anticipated title to our fans in Germany. However, we will have to accept and respect the decision of the USK.
No age rating from the USK in turn means that it cannot be sold in Germany, as no German-rated version of the game can exist. To be sold and packaged, either physically or digitally, a game needs to have an age rating for its given region, according to Sony's PlayStation rules.
But, on top of this, PQube did also reveal to us that Gal*Gun2 has successfully received an R18 rating from the Australian age rating body, the ACB.
http://www.ricedigital.co.uk/gal-gun-2-banned-in-germany/