We just update our virtuemart 2 theme so that it matches the new German legislation.
The final checkout step looks as follows:
(https://fbcdn-sphotos-a.akamaihd.net/hphotos-ak-prn1/614909_270642783039767_1899732165_o.jpg)
The theme can be found here:
http://www.developing-and-design.com/en/joomla/virtuemart-themes/features.html (http://www.developing-and-design.com/en/joomla/virtuemart-themes/features.html)