Expat looking to create a Tech Startup

I am considering starting a Tech focused startup. I am married to a German and currently live in Germany but I am a US citizen. I am wondering where is the best place to register a new company, if there are any known advantages to creating a company in the US vs an EU nation or if there is some kind of tertiary place that would be good to set up shop? I am even not opposed to setting up a US license but operate out of Germany if that has any significant Tax benefits. Thanks for any help. I am just getting started in this whole thing.

I take it you have a tech background then? If you think you might go for funding at some point down the road. You might want to look at the VC or early stage funds that are located there. If they're slim picking then you might want to look at the US. Then again. There are a few well funded funds and programs in countries like Romania. Resources are pretty well versed in the latest code and will cost far less then what the same resource would cost you in the US.

You need to go find an accountant/lawyer and ask them - it's complicated and depends on what kind of company, where the profits are going to be coming from, and how you expect to be recompensed.

Some things to ponder:

• Things like universal healthcare in the EU makes some employee risks/costs related to healthcare vastly easier in the EU than the USA - making hiring easier and cheaper
• Other things related to EU employment laws can make hiring/firing staff more expensive.
• If you're expecting lots of USD$ payments then having a US company makes opening and dealing with US bank accounts vastly simpler.
• Some online services only work with companies with US bank accounts / registrations (e.g. Stripe doesn't work in Germany ATM).
• You have a problem with being a US citizen in that the IRS will tax you on money you make if you live in another country - the USA is one of the few countries in the world that has this bizarre practice (see http://www.overseas-exile.com/2011/10/double-taxation-of-us-expatriates.html for some links). Some folk have been bitten very hard by this when it comes to remuneration. Especially when profits are low.
• US corps tend to be more attractive to US VC funds.

.... and so on. There isn't a clear win/lose for either option. It's very dependent on your context. And stupidly complicated once you delve into the tax laws.

Personally I'd tend to default to whatever is quickest and simplest for whatever you want to do in the next six months. If things are successful then you'll have the time and money to spend figuring out whatever the most optimal solution will be.

I'd still ask an accountant/lawyer that understands this stuff first though.