Tax treaties of Estonia

You own an Estonian company and live in another country: what the tax treaty between the two states says.

Estonia has income tax treaties with 70 countries, and 66 of them are in force (list of the Ministry of Finance, as of 22 Apr 2026). These pages cover the 5 countries whose residents found the most Estonian companies through e-Residency: Germany, Finland, Ukraine, Spain and France. More countries will follow. For any other country, read the treaty itself in the official list.

All pages

  • Finland - Estonia tax treaty

    Your Estonian OÜ while you live in Finland. How the Finland - Estonia double tax treaty, Finnish law and Estonian law apply to a Finnish resident who owns an Estonian OÜ: residence, place of effective management, permanent establishment, board fees, YEL, dividends, CFC rules, the three-year rule and more.

  • France - Estonia tax treaty

    Your Estonian OÜ while you live in France. How the France - Estonia double tax treaty, French law and Estonian law apply to a French resident who owns an Estonian OÜ: residence, place of management, permanent establishment, board fees, dividends, the French CFC rule, article 155 A, exit tax and more.

  • Germany - Estonia tax treaty

    Your Estonian OÜ while you live in Germany. How the Germany - Estonia double tax treaty, German law and Estonian law apply to a German resident who owns an Estonian OÜ: residence, place of management, permanent establishment, board fees, dividends, CFC rules, exit tax and more.

  • Spain - Estonia tax treaty

    Your Estonian OÜ while you live in Spain. How the Spain - Estonia double tax treaty, Spanish law and Estonian law apply to a Spanish resident who owns an Estonian OÜ: residence, place of management, permanent establishment, board fees, dividends, the Spanish CFC rule, the Beckham regime, RETA, modelo 720, exit tax and more.

  • Ukraine - Estonia tax treaty

    Your Estonian OÜ while you live in Ukraine. How the Ukraine - Estonia double tax treaty, Ukrainian law and Estonian law apply to a Ukrainian resident who owns an Estonian OÜ: residence and temporary protection, place of management, permanent establishment, board fees, dividends, CFC (KIK) rules, NBU currency rules, FOP and Diia City, and more.