Regarding taxes the rule would probably be the same everywhere in Europe. However nothing would (legally) stop you to base your company in Ireland or Estonia et

Regarding taxes the rule would probably be the same everywhere in Europe. However nothing would (legally) stop you to base your company in Ireland or Estonia etc... The EU flexibility rather concerns other aspects. For example in Germany if you wanted to have a limited liability company (GmbH), you needed to have 20,000€ capital. The british limited had a lower requirement so lots of small german businesses incorporated as a Ltd. Now there is a new limited liability company in Germany called the "UG" without the minimum capital, which otherwise would never have happend or at least not as fast.