feat: add german sales tax template (#34823)

Nullsteuersatz nach ยง 12 Abs. 3 UStG
diff --git a/erpnext/setup/setup_wizard/data/country_wise_tax.json b/erpnext/setup/setup_wizard/data/country_wise_tax.json
index 5750914..3532d6b 100644
--- a/erpnext/setup/setup_wizard/data/country_wise_tax.json
+++ b/erpnext/setup/setup_wizard/data/country_wise_tax.json
@@ -581,6 +581,11 @@
 						"title": "Bauleistungen nach § 13b UStG",
 						"is_default": 0,
 						"taxes": []
+					},
+					{
+						"title": "Nullsteuersatz nach § 12 Abs. 3 UStG",
+						"is_default": 0,
+						"taxes": []
 					}
 				],
 				"purchase_tax_templates": [
@@ -1339,6 +1344,11 @@
 						"title": "Bauleistungen nach § 13b UStG",
 						"is_default": 0,
 						"taxes": []
+					},
+					{
+						"title": "Nullsteuersatz nach § 12 Abs. 3 UStG",
+						"is_default": 0,
+						"taxes": []
 					}
 				],
 				"purchase_tax_templates": [
@@ -2097,6 +2107,11 @@
 						"title": "Bauleistungen nach § 13b UStG",
 						"is_default": 0,
 						"taxes": []
+					},
+					{
+						"title": "Nullsteuersatz nach § 12 Abs. 3 UStG",
+						"is_default": 0,
+						"taxes": []
 					}
 				],
 				"purchase_tax_templates": [
@@ -2849,6 +2864,11 @@
 						"title": "Bauleistungen nach § 13b UStG",
 						"is_default": 0,
 						"taxes": []
+					},
+					{
+						"title": "Nullsteuersatz nach § 12 Abs. 3 UStG",
+						"is_default": 0,
+						"taxes": []
 					}
 				],
 				"purchase_tax_templates": [