I don't think you need starting capital for Germany anymore. All the outdated sites talk about the Gesellschaft mit beschränkter Haftung (Gmbh) but Germany now has a new type of LLC dubbed UG or Unternehmergesellschaf. 1 euro share capital required.
Details here:
http://www.germanlawjournal.com/pdfs...es_Schmidt.pdf
Cyprus seems best, 10% corp tax (none for non-residents).