If you are older than 18 years and your permanent residence is outside the EU, then you’re eligible for tax free shopping. But be careful, if you are visiting Germany for longer than three months, you will not be able to claim a VAT refund for your shopping.
There are some exceptions you need to pay attention to. All services which you have enjoyed in Germany such as train tickets, bus rides, restaurant or hotel bills, are not eligible for refund. Moreover, all car parts such as bumpers, exterior mirrors, etc. and products for the supply or maintenance of a car such as fuel or care products, are not included in the products for which you can claim a VAT refund.