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In this paper, we consider a fictitious domain approach based on a Nitsche type method without penalty. To allow for high order approximation using piecewise affine approximation of the geometry we use a boundary value correction technique based on Taylor expansion from the approximate to the physical boundary. To ensure stability of the method a ghost penalty stabilization is considered in the boundary zone. We prove optimal error estimates in the -norm and estimates suboptimal by in the -norm. The suboptimality is due to the lack of adjoint consistency of our formulation. Numerical results are provided to corroborate the theoretical study.

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