After spending time in a region designated as presenting a particularly high risk of SARS-CoV-2 coronavirus transmission due to especially high case numbers (high-incidence area), no exception applies to those who transport people, goods or merchandise by road, rail, ship or plane across borders for the purposes of business. All the other above-mentioned exceptions are applicable.
No exceptions apply when returning from stays in a region designated as presenting a particularly high risk due to the wide-spread occurrence of distinct SARS-CoV-2 coronavirus variants (areas of variants of concern). This means that you are invariably required to complete the digital registration on entry should you have spent time in an area of variants of concern.
Digitale Einreiseanmeldung
https://www.einreiseanmeldung.de/...=IwAR083lTn0WXOV_waKQySFJw6rpDgFkHbZjEQC8p1rnpD4koGTyTxUczS0Jg#/