What is the ruling on using Virtual Private Network (VPN) programs to hide geographical location to increase advertising revenue from YouTube views, given that profits are higher in some countries like Germany?

This is clear deception, and it is not permissible to violate the advertiser's condition regarding the profit margin based on the country, due to Allah's saying: "O you who have believed, fulfill [all] contracts," and the Prophet's (peace be upon him) saying: "Muslims are bound by their conditions."