(That's also the reason why foreign ccTLDs of, eh, semi-stable countries, e.g. .so domains, are risky - should the local operator start to lose it at some point, no-one can help you, neither ICANN nor IANA)
Perhaps the problem isn't as much the lack of political will, but rather lack of competence.
Could you elaborate?
Taxes aren't the answer for everything. And they are already taxed in the EU, it's called VAT.
More taxes isn't the solution to every problem, that's reasoning is absurd. Who's going to force every country to apply a tax on domain names? Which government? That whole idea is stupid.
If you redefine "own" to mean whatever suits you, yes, you're right.
I'm simply arguing that work is taxed too much in comparison to wealth. I am not saying taxes should go up even more in general, necessarily.
I trust, and I have to trust, that my government acts (mostly) in my interest. If I stop doing that, I'm at war with my own government and I leave the "moral territory" of democracy. Nothing good can come out of that.
Their FAQ lists why you usually don't want to go for UDNDR when you can help it, though: https://www.denic.de/en/faqs/all-faq#code-106
ICANN's procedures are all nice and dandy if all three parties involved are in the USA, but when it comes to international disputes (in this case the Dutch company registering the domains and the German business being impersonated), things can get pretty complex and expensive real fast.