The location of Wonka's factory in the movie is ambiguous, and designed to look like a cross between UK and USA (i.e. having London architecture, street layouts and accents, but American clothing styles, and having American mailboxes and fire hydrants as well as American terminology). http://www.imdb.com/title/tt0367594/trivia
That being said, the movie was filmed in Munich, and some of the Bavarian background does find its way into the movie.
The book seems to set the story in the US - when Charlie buys the chocolate bar he finds his golden ticket in, he pays for it with a dollar he found in the street.
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