I think you will find that the tax system (and permits etc) are worse. Tax rates are higher in de/nl but the system is somewhat simpler. Spain, just to pick a random example, just removed a six month process to get a permit to open a retail location. And it is not like you can apply online or anything. I am in the UK where most stuff is even easier (was looking at setting up a company in different European countries, which you can do in the UK for £4.99, but is much more complex elsewhere, and requires a lot of capital).