# 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](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance), 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](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance).

## All pages

- [Finland - Estonia tax treaty](https://oscaraccountant.com/en/tax-treaties/finland): 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](https://oscaraccountant.com/en/tax-treaties/france): 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](https://oscaraccountant.com/en/tax-treaties/germany): 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](https://oscaraccountant.com/en/tax-treaties/spain): 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](https://oscaraccountant.com/en/tax-treaties/ukraine): 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.

---

- [For AI agents](https://oscaraccountant.com/agents)
- [Learn](https://oscaraccountant.com/en/learn)
- [Guides](https://oscaraccountant.com/en/guides)
- [Tools](https://oscaraccountant.com/en/tools)
- [Tax treaties](https://oscaraccountant.com/en/tax-treaties)
- [Privacy policy](https://oscaraccountant.com/privacy)
- [Terms of use](https://oscaraccountant.com/terms)
- [Partner program](https://oscaraccountant.com/en/partners)

OscarAI OÜ · Registry code 17608438