Where exactly does SNK/ AoT take place?

It never actually says— I'm sure they don't have a country (or countries anymore), или that maybe the consider each area behind each walls a country? I don't know. People speculate though that it's in the Germany/Europe area, considering the names of the characters.

I believe the country is Germany. The names are German and the song Wings Of Freedom has German lyrics in it. The time frame is around 845, that's when the Colossal titan struck I believe.

There was a theory on Tumblr that it takes place in North America since the Европа area would be too small to fit the walls's whole area and it also сказал(-а) that that some areas and Животные shown in the OVA where they had a training assignment are exclusive only to America .
But it's still just a Фан theory . Maybe the Автор will reveal it sooner или later

It hasn't been stated yet but it might be Germany . There are many signs making this believable . Jaegar , is German for hunter and Guren no Yumiya is sang in German . So I believe SNK is set in German , though it is totally up to the reader .