Being Germany, that means it only takes six months to properly register a startup? :)
* Employee share options are taxed when they sell the shares, not when issuing the option (regardless of strike price) nor when exercising it.
* Changes to the shareholder structure (e.g. raising capital) don't require visiting a notary
And I'm not sure if incorporating in a different EU country (while still looking just like a German EU Inc) would avoid some of the German pain points.
I'm pretty sure Germany is more than capable to negate all those. For instance it is inconceivable to imagine company law practiced in Germany without a notary speaking out loud the whole shebang.
Had to visit one of these every time we raised capital. He never did more than read the text aloud and perhaps correct a typo. I don't want to know how much the company paid for that privilege.