Пока что нет:)
Проверил, даже для high incidence можно без теста с целью транзита. Украина, также как и Россия и Беларусь находятся в обычной "risk area" по состоянию на сегодня
Для virus variant areas надо тест и транзит возможен только для "Persons on connecting flights, who do not leave the transit zone of an international airport"No exceptions can be made for entry from virus variant areas. Those in transit from high-incidence areas and other risk areas are exempt from registration, testing and quarantine requirements under certain circumstances. This includes transit through a risk area without a stopover prior to entering Germany as well as transit through Germany via the fastest route, e.g. with a confirmed onward flight to a third country.
Зонирование стран для Германии: https://www.rki.de/DE/Content/InfAZ/N/N ... e_neu.html