In France and a few other EU countries there are "tax-free" zones where you can establish a business and pay no taxes for the first five years for instance (and then you move your business to another one of these zones--sigh) but it doesn't look like RS made use of that system. (I'm not aware of the existence of such zones in the Benelux.)

In Luxembourg you can set up a 1 person company that will only pay about 7% taxes total (company plus personal income).

And so on...

You only have to ask yourself this: do you establish a HQ in Europe and focus on saving a bit on taxes and salary, or on marketing your product in the best possible way? Which one is the long term winner do you think for an immaterial product like REALbasic?

(With a single HQ suitable to RS's purposes you can't combine both of the above AFAIK.)

Just 'nother 2 really off topic cents--got to stop this now,  ;-)

Marc
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