My A3000 is made in W. Germany.
My A1200 is made in the Philippines.
My current A500 is made in W. Germany.
My A600HD is made in the Philippines.
My old VIC-20 (not cost-reduced) is made in W. Germany.
According to an old article, the Braunschweig plant assembled the machines from boards made in other plants. Braunschweig's main source of staff was local housewives, who were flexible and didn't need full employment. This made it easier for Commodore to adjust up production volumes in time for christmas or new releases.
On a similar note, where were the CSG or MOS plants located? From what Dave Haynie has recounted, they didn't seem to be fabless operations.