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Romania. 10% income tax, 5% dividend tax, 1% corporate taxes for startups up to 1m revenue.

Cost of living: very low, 30-50% less than Austria/Germany.

That's interesting. Do you have nay more details or link to resources on Romania?

There are some comparisons, like https://thebanks.eu/compare-countries-by-tax-rates

But a lot of details are missing in them. Countries like Romania, Ukraine and Georgia have single-digit % tax for sole proprietors, but IIUC it applies on revenue, not income.

Estonia has 0% corporate tax, but 20% on dividends, which should go well with technique discussed in the OP.

Or for the higher income brackets, Italy has €100k/year flat tax: https://www.economist.com/europe/2020/10/29/a-flat-tax-schem...

Russia. 13% tax rate with no social contributions if you're on a "highly-qualified specialist" visa.

For self employed devs Slovenia has 80% expense flat rate, so final tax is like 10% under 100k with zero administration. Bulgaria has LLCs with 10% income tax. If you have to buy property to get residency, there is Greece, Cyprus, Portugal...