the German tax people are generally "cool" with people owning Bitcoin, plus you do not pay capital gains tax on any crypto held longer than a year.
Don't they charge income tax instead of capital gains tax which can be up to 45%?
So which are the best from the point of view of the individual like us?
Most countries have some set of rules for bitcoin that can be changed in a blinking of an eye if they start feeling threatened. Only a handful of countries have banned bitcoin which can be considered "the worst" and a handful of countries that have actually and fully adopted bitcoin that can be considered "the best" like El-Salvador.
Additionally as long as you are not only trading or involved with centralized services (exchanges, processors, etc.) as an individual using a decentralized currency you shouldn't be affected by the rules.