Buy Apple Vision Pro in USA and bring it to germany

This is a user helping users with tech questions, we are not apple and apple do not read your posts here

doubt any of us here knows if they will regional lock it,

all other apple ac chargers support 110volt AC to 240volt AC so it should only be a plug adaptor something like this

https://www.arcadeshoppen.dk/media/catalog/product/cache/1/image/650x/040ec09b1e35df139433887a97daa66f/u/s/us-til-eu-adapter.jpg

The other thing to consider is that Apple does not offer an international warranty on any of their products. They also don't accept shipments from other countries.

What that comes down to is should your Vision Pro require repair, you would have to bring them back to the U.S. Alternately, if you have a friend or relative that lives in the U.S., you could ship it to them, and then, they can take it in for the repair. Not very convenient or cheap.

... so, absolutely, you should just wait until they become available in Germany.

toll (customs duties)

When you buy a product from a non-EU country, VAT is payable on your purchase irrespective of the value of the goods. In addition to VAT, you may also have to pay customs duties for goods above €150 and excise duty for specific goods. If the terms of sale do not specify another arrangement, the goods can be held by the customs authority at entry, pending the payment of duty and tax, amongst other reasons (if the goods are prohibited in the EU, for example).

Buying goods online coming from a non-European Union country - European Commission (europa.eu)

yeah, I believe the law say you need to pay customs for any consumer electronic purchase you import that are over €430 

Unlikely to pay tax for personal products.