Localization of Banking Headquarters in Europe: Comparative Analysis of Tax, Regulatory and Market Factors (2024–2025)

Abstract

The strategic choice of the location of a bank headquarters in Europe is a multi-factor process influenced by tax regimes, regulatory stability, market dynamics, availa-bility of talent and operating costs. This research comparatively analyzes the most attrac-tive European jurisdictions for the establishment of central banking offices, integrating updated statistical data (2024-2025) and numerical projections. The main options are examined, with a focus on the current presence of foreign banks and the importance of the financial sector in the local economy. In addition, reflections on the impact of Brexit, geo-political tensions and the ease of the regulatory environment in relation to the choice of venue are incorporated, outlining the future prospects up to 2030.