The harsher restrictions in Germany prompt many games that feature violence prominently to submit a toned down ("censored") version, in the hopes of getting a rating. Eurogamer Germany reports that this is not the case with Gears of War 3, which is "definitely uncut."
Joystiq also received the following statement from Microsoft: "While we can't comment on the ratings process or the subjective content standards of the USK, we can say the rating was determined following a detailed review of the game, and that the content of the German version of Gears of War 3 has not been modified from the original with the exception of a full German language localization."
A representative for the USK tells Joystiq that Gears 3 "has a different feel to it than its predecessors," and that the arguments used to index the first two games didn't hold up.
Update: Added official Microsoft statement.