Later on when you scale, you can convert the LLP into an LTD.

Also you might avoid exit taxes as it is an partnership , if you move between countries.

Also there is basically no information in the post besides 2 founders in different countries.

But you have to investigate how the Dutch will treat it .

You could apply for a advance tax ruling with the Dutch tax authorities before doing anything

Company will end up as tax resident from the country where it is managed & controlled .

If there is an DTA the tie breaker rule applies and the country from where it is managed & controlled gets the right to tax .

Also you get to enjoy bureaucracy+ dual accounting in both countries .

If there is no DTA it can lead to double taxation .

And if you don't have a fixed place of management/business+ tax residency (basically nomading) a US LLC disregarded for tax purposes is a much better fit .

Tax evasion is always illegal.

Also Polands IP Box(5% tax rate) regime can be very interesting to software engineers right across the border.

Then you have to be compliant in 2 jurisdictions (file forms/balance sheets in both countries etc..) and worst case you could become subject to double taxation (if there is no agreement).

The optimal solution is just to leave Germany .

They laid 600+km of cables wrong ultimately delaying the project by 6 years.