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Reports and member state ratings will be updated at March 29, 2023. Links to the countries left-below might not function due to the update.

Our excuses for inconvenience.

Please click on the country name to read the report.

Luxembourg (33 points)

Ireland (33 points)

Belgium (31 points)

Malta (31points)

Netherlands (30 points)

Portugal  (29 points)

Denmark  (28 points)

Finland  (28 points)

France  (27 points)

Spain (27 points)

Austria  (26 points)

Sweden (26 points)

Lithuania (26 points)

Slovenia (25 points)

Germany (24 points)

Italy (24 points)

Poland  (24 points)

Estonia  (24 points)

Czech Republic (24 points)

Slovakia  (23 points)

Hungary (23 points)

Bulgaria (22 points)

Romania (22 points)

Latvia (22 points)

Cyprus (21 points)

Greece (21 points)

Croatia (16 points)

Business climate in the European Union
Understading the rating points

Business climate rate is a general estimation of business environment and review of possible benefits and obstacles.

Business formation rate is an estimation of of incorporation and registration process and overview of available business models.


Investment opportunities rate is a brief summary of investment opportunities, in different branches of economy at each member state, and overview of national governments attitude towards investors in each member state.

Banking rate provides general summary of banking rules in EU each country, followed by the specific aspects related to the offshore accounts, freezing assets, and bankruptcy risks.


Workforce rate is an overview of the work permits requirements in each member state. Terms for posting workers and social security conditions are included as well.

Immigration policy rate is a summary of business immigration rules and work permit requirements in each member state.  Important:  EU  holds common and uniform visa regulation policy. Eventually requirements for entry visas, Schengen visas, transit and customs are unified.

Schengen agreement, and Lisbon treaty are ensuring that entry visa for any member states are valid for travelling in all other member states. Legal residency in one of the member states allows employment and residency in others.  Ireland opted out from this particular agreement. Agreement is not yet implemented for three newest member states: Bulgaria, Croatia, and Romania.

Transparency, security and rule of law rating provides general feedback on safety situation and efficiency of law enforcement in each member state. Information about corruption and personal risks is provided when applicable.

Real estate and accommodation rate provides general feedback on real estate market of each member state and feasibility estimation of development projects.

Important: Additionally to the company types required by national law the Council Regulation on the Statute for a European Company  introduced the rules for a public EU company, called a “Societas Europaea”, or "SE".


The SE can register in any member state of the European Union  and transfer to other member states. The SE must have a minimum subscribed capital of €120,000.

Tax and VAT rate contains corporate tax rates, VAT rates and individual tax rates for each member state, followed by practical advice about building relations with a tax authorities of each country of EU.

Important: VAT rates for export outside European Union, and  for cross-border trade between EU VAT number holders is subject to 0% VAT rate. European regulations are preventing double taxation, also for the non European nationals.



Taxes and social contributions shall be paid in one state and territory; expatriates who pay tax from the same income in two, or more places may be eligible for refunds.

To obtain updated detailed information about minimal capital for incorporation,  the current tax rates, legal deadlines for applications and minimal wage conditions please contact us

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