/usr/share/texmf-texlive/makeindex/mkind-german/umlaut.ist is in texlive-lang-german 2009-3.
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% This file is part of
% MakeIndex - A formatter and format independent index processor
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% Author: Gabor Herr
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% $Log: umlaut.ist,v $
% Revision 1.1 1991/12/13 16:46:00 schrod
% Initial revision
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% Revision 1.1 1991/08/26 17:49:31 herr
% Initial revision
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% merge rules for german umlauts and sharp 's'
% change quoute character to avoid problems with '\"'
quote '~'
% Umlaut-characters should left unchanged in the merge-pass.
merge_rule "\\?\"[AaOoUus]" "&"
merge_rule "\\ss({})?" "&"
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