Too many to mention.
Malta, Japan, Singapore these are the very few of them.
When assessing best countries for a cryptocurrencies business, it might also be worth to consider the banking industry's attitude towards them and consider twice the cost of living. if you're a startup this makes a huge difference, and unfortunately this is a barrier to entry in some countries like Singapore and Switzerland as it's very expensive to live here.
I think Germany is one of the most liberal and open minded countries, i have ever had the pleasure to visit. however, don’t underestimate the power of the tax man. It’s devilishly easy to trace transactions on the chain and until we have reliable privacy safeguards it remains easy for government to trace transactions.
Malta is the best, they don’t even tax Crypto-capital gains.