There is no license required for site-to-site VPN ( gateway to gateway), only the of max tunnel number you can configure depending upon hardware platform ( Example PA 4000- You can configure max 2048 Ipsec tunnel).
For remote client ( Palo Alto Networks Global protect SSL VPN), please find below mentiond document.
GlobalProtect >>>>>>>> Page no 3 for license requirement.
Hope this helps.
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