Sorry for the possible confusion:

All the things you said sound still fine and logic to me, but the user
"marc_marc_irc" made a good point: We only need three values for
"duty_free=*": yes, no and refund.

What do you think of a scheme where we say:

* duty_free=yes
Travelers exporting things don't pay taxes at all. Domestic customers
are probably allowed to buy things here but have to pay normal taxes.

* duty_free=no
Everybody pays taxes and the shop does not assist the customers to get a
refund. However going to the customs and managing everything yourself is
still possible of course.

* duty_free=refund
Everybody pays taxes but the shop offers further assistance so that
customers exporting products get their taxes back.

Further details about the companies would still be specified using the
current tags with "duty_free:refund:*=*":

duty_free:refund:global_blue=*
duty_free:refund:gb_free_taxes=*
...


Hauke

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