Setting up is still the easy part, managing (the bureaucracy part, not the actual business) and getting rid of it is much more involved.
I don’t see any positive factors to being in Germany as an entrepreneur, only reason to be there is if the business can’t do otherwise (eg serving something physical to a German customer) or you already inherited something and the cost of moving would massively outweigh the benefits.
Edit: note on the inheriting part, afaik if it’s a company they tax you for the sale if you move your tax residency away (in the EU you have a few years to pay, otherwise right away). That’s also another risk when setting something up in Germany.
I don’t see any positive factors to being in Germany as an entrepreneur, only reason to be there is if the business can’t do otherwise (eg serving something physical to a German customer) or you already inherited something and the cost of moving would massively outweigh the benefits.
Edit: note on the inheriting part, afaik if it’s a company they tax you for the sale if you move your tax residency away (in the EU you have a few years to pay, otherwise right away). That’s also another risk when setting something up in Germany.