This file is indexed.

/usr/share/xindy/lang/german/tex.xdy is in xindy-rules 2.4-1.1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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;; $Id: tex.xdy,v 1.2 1996/07/18 16:03:55 kehr Exp $
;;
;; This file contains some rules to process TeX-letters with xindy.
;;
;; It should be used in conjunction with the `din5007' or the `duden'
;; modules.
;;

;; We first map them to the ISO-Latin counterpart and then use the
;; mappings in on of the two other modules to map them to the actual
;; postition.

(sort-rule "\\\"a" "ä" :again)
(sort-rule "\\\"o" "ö" :again)
(sort-rule "\\\"u" "ü" :again)
(sort-rule "\\\"A" "Ä" :again)
(sort-rule "\\\"O" "Ö" :again)
(sort-rule "\\\"U" "Ü" :again)
(sort-rule "\\ss({})?" "ß" :again)

;; End