For me, the winters are relatively better; unlike where I grew up (the 51st state), there's less snow on the ground, and walking everywhere keeps me warm. :)

As for taxes: if you're just coming for 3 months, no tax worries. Beyond that: 1) you get a lot more services for the tax money, like health insurance, university; 2) the treatment of capital gains taxes is very favorable for entrepreneurs: http://venturevillage.eu/gmbh-tax-change