A “great” thing about copyright infringement in Germany is that the statue of limitations only starts after the copyright holder learns from the copyright infringement.
This means, even if I torrented a movie 5 years ago, and the copyright holder finds out my name only now, they’d still have another 3 years to sue me.
Anyway, there’re private torrent sites in Germany. It’s only public sites that don’t exist.
DDL and streaming sites are really big in Germany. Usenet too, but until a few years ago I don’t think there were Indexers with API’s, so it’s been either manual downloading or streaming.
I don’t know about your piracy tax specifically, but there’s also a tax on any storage media, printers etc. in Germany.
The “Urheberrechtsabgabe” (copyright duty) is not about paying for pirate copies, but it’s a compensation for the loss due to the right to a private copy. A private copy is e.g. a copy of a CD I own in case the original gets destroyed. It’s explicitly not allowed to share them.
Sadly the right to a private copy gets canceled as soon as it’s necessary to break a “working” copy protection. CD copy protection has been broken for decades, but it still counts as a “working” copy protection. Thus a private copy is practically not possible legally, but we still pay this tax on any storage media… I really hate the copyright lobby.