I really think this needs a closer look. if they receive cash in germany then the corp owner is in germany. even if the corp itself is in gibraltar, the owner being in germany means he has no choice but cooperate with german government. therefore claiming that the jurisdiction is gibraltar is a deception, because at the end of the day they must cooperate with german government.
I think this really needs to be stressed, that the jurisdiction is unclear, because people who will chose that vpn for the jurisdiction will be likely deceived