The EU allows flights from the EU, EEA and the UK, but no others, so Germany-UK happens to be allowed but there are no flights from any non-European country to Germany.
Entry for non-residents isn't possible, but flights still are as far as I know. Of course very extremely reduced, but it appears you can still book tickets for some flights. (Not counting one-off government recovery flights getting tourists back home, which probably make the majority of "passenger" air travel entering the EU right now)
In that case I think it's still allowed, but there are a lot of entry bans and visa restrictions in place (https://en.wikipedia.org/wiki/Travel_restrictions_related_to...) that probably won't be lifted for a long time.