Best Founding Location Research / Analyse beste Gründungs-Länder

# ChatGPT-5 DeepResearch Prompt  

Mission: Create the world’s most structured, detailed, comprehensive, and actionable report for choosing the best EU country to incorporate a new longevity-focused company for two German founders who will continue living in Germany and will primarily reinvest profits in the first 24 months.

---

## 0) Operating Mode & Guardrails (Read First)

- Use Browsing Throughout: Verify every claim with current sources. Prefer official/primary sources; add high-quality professional analyses; include practitioner reviews with credibility grading.  

- Recency & Dates: Show effective dates for tax/regulatory rules and access dates for all sources.  

- Source Grading: Mark each citation A (official/primary), B (top-tier firm/think-tank), C (practitioner/forum/review).  

- Variance Handling: If sources conflict, show a variance table and choose the conservative figure.  

- Reasoning Disclosure: Keep step-by-step reasoning internal; present concise rationales, calculations, and tables only.  

- Normalization: All costs in EUR; clearly separate one-off vs recurring.  

- Bilingual Output: Executive Summary & Country Shortlists in English + German; glossary EN↔DE.  

- Comparability: Use standardized tables and templates provided below.  

- Germany Overlay Required: Address POEM/“Ort der Geschäftsleitung”, German CFC (Hinzurechnungsbesteuerung), Permanent Establishment risks.

---

## 1) User Priorities & Constraints (Lock These In)

- Horizon: First 24 months; customers primarily in the EU.  

- Founders: Both German residents; company management likely from Germany.  

- Local Director: Prefer not, but acceptable if materially beneficial.  

- Presence: Assume no relocation; compare No-Substance vs Light-Substance options.  

- Profit Policy: Reinvest (low dividends).  

- Data Hosting: EU-only preferred, but evaluate alternatives.  

- AI Usage: Very likely; assess EU AI Act implications.  

- Risk Posture: Balanced — provide upsides and downsides, including negative reports and red flags.  

- Languages: English & German.

Top Criteria (equal weights):  

1) Least bureaucracy (25%)  

2) Lowest taxes (25%)  

3) Least regulation (25%)  

4) Cross-border operability (25%)

---

## 2) Business Scenarios (Assess All)

1) SaaS/AI coaching (no medical claims)  

2) SaMD risk (software potentially under MDR)  

3) Supplements / nutraceuticals / novel foods (EFSA claims)  

4) Diagnostics / labs / biomarkers (IVDR)  

5) Medical devices / wearables (MDR)  

6) Biotech / R&D (grants, trials)  

7) Media / community / events & e-commerce (OSS/IOSS VAT)

For each scenario, show feasibility, cost, timeline, and regulatory friction by jurisdiction.

---

## 3) Countries (Cover All 27, Exclude None)

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.

Special Focus Deep-Dives: Estonia (OÜ), Bulgaria (OOD/EOOD), Malta (Ltd), Cyprus (Ltd), Ireland (Ltd), Netherlands (BV) — plus any others that outperform on the four criteria.

---

## 4) Methodology & MCDA Framework

### 4.1 Sub-Criteria & Anchors (Score 1–5; justify anchors)

A) Bureaucracy

- Incorporation time; e-government maturity (eID/eIDAS, digital signatures); notary needs  

- Audit thresholds; accounting/reporting cadence; VAT/OSS ease; setup/annual cost & frequency

B) Taxes

- Statutory CIT; effective rate given reliefs/participation exemptions  

- Treatment of retained earnings (e.g., Estonia distribution tax model)  

- WHT on dividends/interest/royalties; treaty network with Germany  

- German CFC interactions; payroll/social charges (Light-Substance)

C) Regulation

- MDR/IVDR fit for SaMD/devices/diagnostics  

- Supplements/novel foods & health claims enforcement culture  

- Telemedicine permissibility; healthcare advertising  

- GDPR special-category data; EU AI Act applicability/timelines

D) Cross-Border Operability

- OSS/IOSS VAT readiness; passporting/recognition options  

- Banking access for cross-border ops; English prevalence; contract enforceability  

- Payment rails & EMI/bank availability

### 4.2 Scoring & Weights

- Weights fixed: 25% each (Bureaucracy, Taxes, Regulation, Cross-border).  

- Convert to 0–100 normalized total. Provide sensitivity ±10% per weight.

### 4.3 Tie-Breakers (show separately; no weight)

Banking/KYC friction; director residency mandate; minimum substance expectations; reputation with investors; grants (EU/national); IP/patent box; talent availability; DESI digital public services ranking.

---

## 5) Germany-Specific Overlays (Must Include)

- POEM / Ort der Geschäftsleitung: Risk of German tax residency if effective management is in Germany; mitigations (board practices, decision logs, occasional local director).  

- German CFC: Triggers for low-tax passive income; how reinvested operating income is treated; thresholds/exemptions.  

- Permanent Establishment (DE): Triggers for PE given remote ops; VAT registration vs OSS; contracting party and factual nexus analysis.

---

## 6) Two Operating Modes (Analyze Both)

1) Remote / No-Substance: Digital-first, no local staff/office/director unless unavoidable.  

2) Light-Substance: Minimal compliant office, optional local non-exec director, 1–3 hires.  

→ Quantify benefit vs cost (banking success, reputation, POEM/CFC risk reduction).

---

## 7) Required Deliverables

### 7.1 Bilingual Executive Summary (EN/DE)

- Top 3 jurisdictions overall and by scenario with scores & 3-line rationale.  

- “If you optimize for X, pick Y” snippets.  

- German translation of Summary & Shortlists.

### 7.2 Standardized Country Scorecards (27× one-pagers)

Include: company forms & min capital; founder residency rules; director/local agent requirements; incorporation steps, time, cost (gov + typical professional fees); tax profile (CIT, base, participation exemption, loss rules, WHT, VAT & OSS/IOSS, R&D/patent box); compliance burden (accounting standard, audit thresholds, filing schedule, payroll/social charges for 1–3 hires); sector overlays (MDR/IVDR, supplements, telemedicine, AI Act); banking/payments (banks/EMIs, KYC pain points); digital gov (e-ID, portals, English); addresses & contacts (registries, tax, social security, BO register); vetted providers (2–4 law/accounting, budget/mid/premium; 1–2 bank/EMI intros; registered office/coworking options with price bands); reviews & practitioner insights (pros/cons with source grades); red flags & gotchas.

Scorecard Template (fill per country):

- Legal Forms & Min Capital:  

- Founder/Director Requirements:  

- Incorporation Steps, Time, Cost (EUR):  

- Tax Profile (CIT, Effective Rate, WHT, VAT/OSS, Incentives):  

- Compliance Burden (Accounting/Audit/Filings):  

- Sector Overlays (MDR/IVDR/EFSA/Telemed/AI Act):  

- Banking & Payments (banks/EMIs, friction points):  

- Digital Gov (e-ID/portals/English):  

- Addresses & Contacts (full address/phone/email/portal):  

- Vetted Providers (budget/mid/premium + ranges):  

- Reviews (positives/negatives, graded):  

- Red Flags & Gotchas:  

- Sources (A/B/C, with dates):

### 7.3 Ranked Shortlists

- By Scenario: SaaS, SaMD, Supplements, Diagnostics, Biotech, Media/e-com.  

- By Mode: No-Substance vs Light-Substance.  

- By Founder Goal: Fast setup, lowest ongoing cost, best banking, best grants/IP.

### 7.4 MCDA Workbook (CSV/Excel-ready)

Provide raw data, sub-scores, weights, totals, and sensitivity results.

CSV Schema (example):

```csv

country,bureaucracy_score,taxes_score,regulation_score,crossborder_score,weight_b,weight_t,weight_r,weight_c,weighted_total,rank,notes

Estonia,5,3,4,5,0.25,0.25,0.25,0.25,85,1,"Anchors & sources…"

7.5 TCO Cost Model (3-Year)

• One-off incorporation + first-year professional fees; annual accounting/audit; registered office; director retainer; payroll & employer social (0/1/3 hires); travel/translation.

CSV Schema (example):

jurisdiction,mode,category,year,cost_type,amount_eur,assumptions

Estonia,No-Substance,Incorporation,0,one-off,650,"Gov + e-notary"

Estonia,No-Substance,Accounting,1,recurring,1200,"Annual filings"

7.6 Setup Playbooks & Checklists

• Gantt from decision → incorporation → banked → VAT/OSS → first invoice.

• Document packs (KYC, apostilles, POA, translations).

• Banking playbook (banks/EMIs, required docs, sequencing to speed approvals).

• Compliance calendar (statutory filings, VAT, payroll, BO register, substance review).

7.7 Risk Register

• Germany overlays (POEM, CFC, PE) plus Top 5 risks per country with mitigations & monitoring tasks.

7.8 Appendices

• Source list with grading (A/B/C); glossary EN↔DE; MCDA data dictionary; assumptions; change log.

8) Research & Evidence Instructions (Strongly Enforced)

• Must Use: EU Commission, EU law/regulation portals, national business registries, tax authorities, MDR/IVDR & EU AI Act texts/guidance, VAT/OSS docs.

• Should Use: Big-4 and reputable law/accounting firms; central bank/financial supervisor lists of licensed banks/EMIs.

• May Use (clearly marked C-grade): Founder forums (e.g., Reddit/Indie Hackers), Trustpilot/Google reviews, LinkedIn posts by professionals.

• Citations: Inline after key facts; list in appendix with grading plus effective dates.

9) Decision & Recommendation (Explicit)

• Top 3 overall with scores, rationale, and what tips the balance.

• Per-scenario winner(s) with caveats.

• No-Substance vs Light-Substance recommended path per top country with cost/risk delta.

• Deal-breakers: When to avoid a jurisdiction (and why).

10) Negative Findings & Watchlist

• Surface negative practitioner reports, enforcement trends, banking rejection patterns, notary/registry backlogs, regulatory grey zones.

• Roadmap of upcoming changes (e.g., e-invoicing mandates, AI Act phases, MDR/IVDR grace periods) with dates and impact.

11) Templates to Render (Fill Completely)

11.1 Country Scorecard (Markdown)

## {Country} — Company Formation for Longevity Venture

Summary (3 bullets):  

- …  

- …  

- …

### 1) Incorporation

- Forms & min capital: …  

- Founder/Director requirements: …  

- Steps & timeline: …  

- Costs (gov + typical professional): …

### 2) Tax Profile

- CIT (statutory/effective): …  

- Dividends/WHT: …  

- VAT/OSS: …  

- Incentives (R&D/patent box): …

### 3) Compliance Burden

- Accounting standard & audit thresholds: …  

- Filing cadence & ongoing costs: …  

- Payroll/social (1–3 hires): …

### 4) Sector Overlays

- MDR/IVDR: …  

- Supplements/EFSA health claims: …  

- Telemedicine & advertising: …  

- AI Act posture: …

### 5) Banking & Payments

- Banks/EMIs & KYC friction: …

### 6) Digital Government

- e-ID/portals/English: …

### 7) Contacts & Providers

- Registries/Tax/Social/BO — addresses/phones/emails/portals  

- Vetted providers (budget/mid/premium) with price bands

### 8) Reviews & Red Flags

- Positives/Negatives (graded C where applicable)  

- Red flags/gotchas

MCDA Sub-Scores: B: , T: , R: , C: → Total: _/100  

Sources (A/B/C with dates): …

11.2 Executive Summary (Bilingual Snippet)

# Executive Summary (EN)

- Overall Top 3: 1) … (Score …), 2) …, 3) …

- Scenario Winners: SaaS — … ; SaMD — … ; Supplements — … ; …

- Recommendation (No-Substance vs Light-Substance): …

# Zusammenfassung (DE)

- Gesamt Top 3: 1) … (Score …), 2) …, 3) …

- Szenario-Sieger: SaaS — … ; SaMD — … ; Supplements — … ; …

- Empfehlung (Ohne Substanz vs. Leichte Substanz): …

11.3 14-Day Execution Plans (Top Jurisdiction)

## Plan A: Remote / No-Substance (14 Tage)

Day 1–2: Decide form; docs checklist; KYC kickoff — Owner  

Day 3–5: Incorporation filing (e-signature) — Counsel  

Day 6–8: Bank/EMI applications (sequenced) — CFO  

Day 9–10: VAT/OSS registration — Accountant  

Day 11–12: Accounting stack & payroll setup — Ops  

Day 13–14: First invoice test, compliance calendar — Ops

## Plan B: Light-Substance (14 Tage)

Add: registered office lease, local non-exec director onboarding, minimal hire (JD, contract), local payroll/social registrations. Show added costs & mitigations for POEM/CFC.

12) Output Packaging

• Clickable ToC, numbered headings.

• All tables complete; MCDA & TCO include downloadable CSV code blocks.

• Appendices include source list with grading, glossary EN↔DE, assumptions, and change log.

• End with a Next Steps checklist tailored to the top pick.

13) Quality Bar (Fail if Missing)

• Full coverage of 27 countries with completed scorecards, contacts, and ≥3 sources each (≥1 A-grade).

• MCDA and TCO are replicable (formulas shown).

• Germany overlays explicitly addressed with mitigations.

• Bilingual summary delivered.

• Provider shortlist (budget/mid/premium) present.

• Assumptions & limitations disclosed.

14) Special Note on Prior User Research

Cross-check and expand on user’s preliminary models (e.g., Estonia OÜ, Bulgaria OOD/EOOD, Ireland Ltd, Netherlands BV, Malta Ltd, Cyprus Ltd) — validate capital rules, tax treatments (e.g., Estonia distribution model), director/substance norms, and typical banking friction. Where practitioner experience diverges from official policy, flag the gap and recommend the lowest-risk compliant path.

Click image to open PDF