We already knew from Apple’s 10-K report in October that the company planned to spend approximately $900 million on retail stores during 2012. The investment would account for the opening of roughly 40 new locations throughout the year. At least some of that investment will be going toward three new stores in Germany, one in the northwest region of Spain, and others in Australia and France’s Burgundy wine region.

As spotted by several German readers, Apple’s website now confirms earlier reports that it would be expanding in the country due to job listings available for new stores in both Stuttgart and Cologne. It has also begun listing jobs for the new store in Berlin that we previously reported. As detailed byiFun.de, construction on another place in Hanover has now begun, which makes four new stores coming to Germany in 2012.

ifoAppleStorepointed us to rumors of another retail store expected to open in Valladolid, Spain by October of this year. Rumor indicates the store will be located in the city’s main shopping district Calle de Santiago, which is about two hours north of locations in Madrid. ifoAppleStore also confirmed through job listings that two new stores would open in Australia: one in the capitol city of Canberra, and one at Westfiled Carindale in Brisbane. These stores are in addition to two locations under construction in Perth and Sydney and could potentially be ready for openings by October.

Lastly, MacGeneration spotted job listings for a new store in Dijon, France, in the Burgundy wine region. An exact location for the store is not confirmed.

The addition of approximately 40 new locations in 2012 will bring the total number of Apple stores up from the current 362 to roughly 400. Apple expects three-quarters of those 40 new locations to open outside of the United States.

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