The poll, conducted on behalf of the parcels courier company UPS, found that almost a third of European business leaders saw Britain as the first choice for location when starting a new company. It was followed by Germany and France, fielding 13 and 7% of the votes respectively.
Research published last year by PricewaterhouseCoopers told a different side of the story with 60% of German e-business start-ups turning a profit compared to 30% in the UK.
Robin Tye, head of ebusiness consulting practice at PwC said: "Germany has been very effective at pushing a science park and 'middle-market' business ethic, which has seen ebusiness flourish in the regions. "
Ironically, according to the UPS research, only 6% of all UK business leaders questioned felt that the dotcom start-up trend was a sound business model for the new economy - misgivings that reflect the PwC findings.
In the B2B sector, UK leadership is more unequivocal, with the UPS research citing 84% of UK companies adopted online systems, practices and procedures in the last year. This is 21% above the European average of 63% of companies.
Roland Hanbury, senior analyst with ebusiness consultancy Rubs, said that the UK offered good support services for ebusiness in the shape of expertise, available VC funds and recruiting services.