Am now in the Philippines for two weeks and wanted to look Netflix over the account of a buddy. Apart from the fact that the much better things to have here I'll ask if this will incur any additional costs if I use the account here? So then there's a sub opened again, this sample month used or will be deducted money for this month in their currency here, if necessary also again in € because my buddy uses his course also in DE? Am on a completely different non-EU Netflix server. And what happens if I download series / films that are not available in DE, are they just gone and that's it or is there any hacking?
No it does not matter where you log in to your account. If you do not use a VPN then you get just the regionally available offers shown. Your subscription will continue to be billed in D.