You are not actually believing Apple's fiction that its subsidiaries are separate companies with their own revenue and expenses.
And this is not even how Apple has structured itself. There is no Apple Germany. There is a company based in Ireland, called Apple Sales International, that buys phones from the manufacturers in China, and makes payments to Apple headquarters in the US to fund R&D. When you buy an iPhone in Germany you are actually buying it directly from Apple Sales International, so there is no German revenue or profit to be talked about. Apple Sales International, on its turn, makes a healthy profit, which is taxed at less than 1% by the Irish government.
All this legal fiction is completely irrelevant. iPhones are actually sold in Germany, and Apple does make a healthy profit from them, otherwise it wouldn't bother setting up operations there. And this profit should be taxed in Germany, as it would be if our politicians were not corrupted to the core. Instead it goes to Ireland, and from there to some tax haven in a tropical island.