What is the legal state with the lowest VAT-rate whose head of state is Horst Köhler ?
select ?ent where { ?ent wdt:P31 wd:Q4209223 . ?ent wdt:P2855 ?obj . ?ent wdt:P35 wd:Q2542. } ORDER BY ASC(?obj)LIMIT 5 
rechtsstaat: Q4209223 horst köhler: Q2542