What is a VAT?
VAT stands for "Value Added Tax" and is charged only for Tourist Delivery cars. The VAT is imposed by the German government to ensure that the car doesn't stay in Germany. The money is refunded (plus interest) when the car arrives in the U.S.
For the Boxster, the VAT is [was in 1997] $6,500.
The Value Added Tax on the 911 is [was in 1997] $10,000.