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I'm working on a fiction text that revolves around the idea that many men marry women like their mothers. I thought that it would be an interesting plot twist, if a woman adopted the man.

In order for the story to be more or less believable, there must be a legal way to do it.

Therefore my question: Is there any place on Earth, where a woman could legally adopt a man roughly her age (30-40 years)?

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Yes, this is legal in many US states, perhaps most. Search for "adult adoption". For instance, here is the procedure in Colorado. Also, another article on the topic.

Before the advent of same-sex marriage, this used to be a technique for a same-sex couple to legally formalize their relationship; one partner would adopt the other. Here is a New York Times Magazine article about the practice. Here is another article, from The Atlantic. They even refer to a case in which the parent was younger than the child.

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Absolutely no problem in Germany. It is actually recommended for tax reasons if you are very wealthy, have no children, but say a favourite nephew who is going to inherit everything. By adopting that nephew, a lot of inheritance tax will be saved. It will be easier than adopting a child, because there is no need for some family court to look after the welfare of the child.

You said "roughly the same age". Plenty of people have nephews or nieces roughly the same age as themselves.

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