schweizer you need a phone number for a goolge account on a brand new phone?
If all of these dont work you could also use a emulator on another pc and an vpn and emulate a new android device (with vpn set to anither country). This way they should let you create an account without phone number.
(but i do not know if, if you really can not even setup an google account without a phone number on a new phone, that they dont like want suddenly a real number from you if they detect your location... )