Yes, that’s a valid point, Martin. Moreover, as of 07/01/2021 German customs will no longer allow tax free imports up to € 22.00. That means, 19% import taxes will always need to be paid, even if the order value is € 0.01.
It seems Austria (and many more EU countries) as well as Switzerland will follow this plan.
It is very likely that DHL will offer the (obligatory) „service“ to the customer to pay these taxes in advance for a certain (considerable) fee. Eventually, many customers probably move on to local warehouse distributors to avoid any hassle with customs duties and taxes.