création de société en estonie

Our strength : banking introductions* in real banks (branch networks)

Responsiveness in real time on our chat online, in English or French, our permanent follow-up and our assistance included in all our packages.

The Premium Pack* : pay in 1 or 2 instalments

Company incorporation in Estonia without travel + banking introduction*.

Pay in 1 instalment € 2 990 + VAT.

Pay in 1 instalment

Pay in 2 instalments, deposit € 1 510 + VAT.

Pay in 2 instalments
  • When you place your order, you will automatically receive an e-mail with a Company incorporation form to fill in.
  • Payment can also be made by bank transfer: you can place your order above: during payment, you will be offered the option of paying by bank transfer; click on the “Bank transfer” box: when we receive your order, we will send you our bank details for your transfer, with the option of paying in 1 or 2 instalments.

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(in english or french)

chat with us +33667896739 (in french)

chat with us whatsapp (in french)

New: contact one of our customer advisers. Would you like to be reassured about our company? We can put you in touch with one of our customer advisers on request.
Banking introduction* (online banking, CB,...) to Revolut Business, Wise,... : €0 (included in all Companies incorporation orders)

OR

Assistance in English (an independent account manager, employed by the bank, calls you and takes care of your request to open an account with Revolut Business or with one of our other partners) : €290 + VAT.

OR

Banking introduction* in a real bank in Europe (French language), network of banking agencies in a country bordering France, with travel : €392 + VAT.

OR

Banking introduction* in a real bank, with a network of branches, WITHOUT TRAVEL (which is rare for a real bank), with of course online access, remotely and with an independent account manager, working for the bank, english and french : without travel, €392 + VAT.

OR

HSBC banking introduction* in a European Union country: €890 + VAT.

You can, of course, opt for an online banking introduction* (neo-banking: Revolut Business or another of our partners), which is included free of charge in all our Company incorporation packages.

Company incorporation in Estonia from any country in the world

Estonia is perhaps one of the most technologically advanced countries in the world; in recent years, the legislative body, voting, education, justice, healthcare, banking, tax and police areas have all been digitized on a single platform as part of the E-Estonia project.

In addition, Estonia is the first country in the world to introduce the concept of electronic residence, which is a transnational digital identity card for non-Estonian citizens, issued and supported by the Estonian government.

Estonia has become a technology hub over the past decade, where dozens of successful startups have “taken off”.

Technology and other entrepreneurs are generally attracted by Estonia’s simple and relatively reasonable tax environment – no tax on retained corporate profits and a 20% tax on distributed profits. In addition, corporate compliance is elaborate, as all mandatory filings can be made electronically via the Estonian electronic residence card. This card is a transnational digital identity card for non-Estonian citizens, issued and supported by the Estonian government.

Estonian companies may also be considered by some e-commerce and Internet entrepreneurs, as they offer low-cost set-up and access to the wide range of payment processing options in the European Economic Area.

Legal

Country code – EE

Legal basis – Civil law (German)

Legal framework – Commercial Code

Form of company – Limited liability company (Osaühing, OÜ)

Liability – Shareholders’ liability for the company is limited to the amount of their respective shareholdings.

Share capital – A company’s share capital must be at least 2,500 euros, with a minimum par value per share of 1 euro. If the share capital is less than 25,000 euros, the capital need not be paid up at the time of incorporation. However, a company is not allowed to distribute profits if the share capital is not paid up.

Capital contributions may be made in cash or in kind, but at least half of the contribution must be paid in cash.

Shareholders – An Estonian company may be formed by one or more natural or legal persons, resident or non-resident. Details of shareholders are publicly disclosed.

Directors – A company must have at least one director, who must be an individual, resident or non-resident. If more than half the members of the board of directors are not Estonian residents, the company must appoint a local representative with a local address.

A supervisory board is mandatory if at least two of the following three criteria are met: 1) sales or revenue 2,000,000 euros; 2) total assets at balance sheet date 1,000,000 euros; 3) average number of employees 30 or at least one of the indicators for the financial year exceeds the following conditions: 1) sales or revenue 6,000,000 euros; 2) total assets at balance sheet date 3,000,000 euros; 3) average number of employees 90.

Secretary – Estonian companies may appoint a secretary, but this is not compulsory.

Registered address – A company must have a registered office in Estonia (we provide this).

General meeting – Every year, every company must hold a general meeting or adopt a written shareholder resolution in lieu thereof.

Electronic signature – Permitted.

Redomiciliation – Incoming/outgoing redomiciliation is not permitted.

Compliance – Limited liability companies must submit annual reports with financial statements to the Commercial Register electronically, and file tax returns with the Estonian Tax and Customs Office.

Reporting and auditing requirements depend on the size of the company.

  • Shareholders: minimum 1
  • Directors: minimum 1
  • Authorized Corporate Shareholders
  • Authorized Corporate Directors
  • Local Manager Required
  • Secretary Required
  • Local Secretary Required
  • Annual General Meetings Required
  • Redomiciliation Authorized
  • Electronic Signature
  • Annual Report
  • Audited Accounts
  • Exemption From Audited Accounts
  • Foreign Exchange Control
  • Civil Law (German)
  • 1 : minimum number of shareholders
  • 1: minimum number of directors
  • 500 Euros: minimum issued share capital
  • EURO : currency of share capital

Taxes

TaxesBase – Corporate income tax is levied on worldwide income.

Tax rate – Retained earnings are tax-exempt. Distributions of profits are generally subject to a 20% tax (20/80 of the net amount distributed).

A lower rate of 14% may apply for companies making regular profit distributions: payment of dividends equal to or less than the margin of taxed dividends paid over the previous three years.

Capital gains – Capital gains are considered ordinary income and taxed when distributed.

Dividends – Dividends are considered ordinary income and are taxed when distributed. However, corporate income tax will not apply to the redistribution of dividends if the underlying dividends are received from a tax-resident subsidiary in the EEA or Switzerland, and if the Estonian company holds at least 10% of the distributor’s shares or voting rights. This exemption also applies if the subsidiary is a non-resident of the EEA/Switzerland and the profits have already been taxed in the foreign jurisdiction.

Interest – Interest is treated as ordinary income and taxed when the company’s profits are distributed.

Royalties – Royalties are treated as ordinary income and taxed when the company’s profits are distributed.

Withholding tax – There is no withholding tax on dividends. However, if dividends are subject to the corporate income tax reduction (14%) and are distributed to individuals (resident or non-resident), they may be subject to a 7% withholding tax, unless it is reduced due to a tax treaty.

There is no withholding tax on interest, unless the interest is derived by a non-resident investor from an Estonian contractual fund or other pool of assets (10%).

Royalties paid to non-residents are subject to a 10% withholding tax, unless the tax rate is reduced under a tax treaty or exempted by the EU Interest and Royalties Directive.

Foreign-source income – Foreign-source income is generally subject to corporate income tax.

Losses – As taxes are levied on distributed profits, there are no adjustments to book profits for tax purposes.

Inventory – As taxes are deducted from distributed profits, there are no adjustments to book profits for tax purposes.

Anti-avoidance rules – Transfer pricing rules apply to all types of related-party transactions, which must be carried out at arm’s length.

There are no thin capitalization rules, and CFC rules apply only to individuals.

Labor taxes – Employers must pay social taxes on certain payments to individuals at a rate of 33%. In addition, employers and employees must pay unemployment social contributions of 1% and 2%, respectively.

Tax credits and incentives – There are no additional tax credits or incentives.

Personal income tax* – A person is considered a tax resident in Estonia if he/she has permanent residence and/or stays in Estonia for more than 182 days in any 12-month period.

Tax residents are subject to income tax on their worldwide income at a flat rate of 20%. Non-tax residents pay tax in their country of tax residence*.

Capital gains are treated as ordinary income and taxed at the standard tax rate. Investment income is generally taxed at standard rates. However, a tax deferral may be available under an investment account plan where individuals can reinvest investment income and capital gains tax-free.

Rental income and royalties are considered ordinary income and are therefore taxed at the applicable tax rate.

VAT – The standard VAT rate is 20%. Reduced rates of 9% and 0% apply to certain goods and services.

estonia company incorporation

Country details

National flag of Estonia

Currency EURO

Continent Europe

Mother tongues Estonian, Russian

Population 1.291170

The Republic of Estonia is a Baltic republic in northern Europe. Independent from the Soviet Union since 1991, it has been a member of the European Union (EU) and NATO since 2004. It is bordered to the south by Latvia, to the east by Russia, to the north by the Gulf of Finland and to the west by the Baltic Sea.

The country has a population of around 1,287,000. Its capital and most populous city is Tallinn. The official language is Estonian, although around a third of the population is Russian-speaking. In 2011, the euro (EUR) replaced the Estonian kroon (EEK) as the official legal tender. The country also stands out for its responsible public finances, being the least indebted state (9.6% of GDP) in the OECD.

Estonia is a world leader in digital governance and one of the most digitally advanced countries in the world. All Estonians receive a digital identity card that gives them access to around 4,000 online services, from managing their finances to registering companies, signing digital contracts, paying taxes or requesting prescriptions, and even voting.

They are also pioneers in the design and implementation of E-Residency, a transnational digital identity card for non-residents issued and supported by the Estonian government.

Its well-developed telecommunications and digital infrastructures offer a superior environment for business operations. Being one of the best countries in the world in technological fields such as fintech, cybersecurity centers, security software development, systems integration and defense software, mobile security and wireless security. Estonia boasts an innovative talent pool, a solid international reputation for know-how and innovation, and a dynamic and growing ecosystem for technology startups.

What can an administrator do for you?

The commissioning of a director is his or her official appointment on the Estonian register. Any additional tasks that may be entrusted to him/her will be additional options, and will be the subject of a task(s) contract, with a remuneration amount to be determined according to the work to be carried out; this amount is not included in the basic fee used solely for the appointment. The work may be carried out by a subcontractor, either an individual or a company. The administrator (director), whose nationality will be chosen by our company, which the customer accepts unreservedly, is generally Estonian.

Here’s what a Director can do for you, over and above his or her appointment, on a case-by-case basis (remuneration will depend on the tasks entrusted to him or her, and it will be up to him or her to accept or refuse them, depending on his or her workload): – submission of accounts,
– VAT returns,
– advice to companies,
– accounting,
– due diligence in obtaining tax residence certificates for companies,
– due diligence to obtain certificate of good standing with apostille,
– creation of economic substance.

You should check with a tax or commercial lawyer that these services are legal in your country of tax residence before placing an order with us.

Creating an onshore or foreign company also means establishing an economic substance (actual local organization of the business: offices, premises, activity, materialization, resources, etc.), which will be complicated for you to achieve in a distant country, in your capacity as owner of the company, if you are not resident in the country where your company is located. The non-existence of economic substance in a foreign company is tantamount to the de facto operation and tax establishment of the company in the owner’s country of tax residence. For a European national, setting up a Company incorporation in Europe means making it easier to establish the company, and then mastering the administrative management, accounting, production, marketing and tax declarations in the country where the company is headquartered. Not forgetting the company owner’s tax obligations in his or her country of tax residence.

Tax Treaties

Country

Type

Signature date

 Pays-Bas

DTC 

1997-03-14

 Maroc

DTC 

2013-09-25

 Autriche

DTC 

2001-04-05

 Danemark

DTC 

1993-05-04

 Arménie

DTC 

2001-04-14

 Slovénie

DTC 

2005-09-13

 Roumanie

DTC 

2003-10-23

 Kazakhstan

DTC 

1999-03-01

 Ouzbékistan

DTC 

2012-10-02

 Chypre

DTC 

2012-10-15

 Suède

DTC 

1993-04-05

 Mexique

DTC 

2012-10-19

 Croatie (Hrvatska)

DTC 

2002-04-03

 France

DTC 

1997-10-28

 Lettonie

DTC 

2002-02-11

 Royaume-Uni

DTC 

1994-05-12

 Biélorussie

DTC 

1997-01-21

 Serbie

DTC 

2009-09-24

 Islande

DTC 

1994-06-16

 Grèce

DTC 

2006-04-04

 Portugal

DTC 

2003-05-13

 République tchèque

DTC 

1994-10-24

 Géorgie

DTC 

2006-12-18

 Turquie

DTC 

2003-08-25

 Slovaquie

DTC 

2003-10-21

 Albanie

DTC 

2010-04-05

 Inde

DTC 

2011-09-19

 Pologne

DTC 

1994-05-09

 Émirats arabes unis

DTC 

2011-04-20

 Norvège

DTC 

1993-05-14

 Corée, République de

DTC 

2009-09-23

 Ukraine

DTC 

1996-05-10

 Ex-République yougoslave de Macédoine

DTC 

2008-11-20

 Canada

DTC 

1995-06-02

 Azerbaïdjan

DTC 

2007-10-30

 États-Unis

DTC 

1998-01-15

 Thaïlande

DTC 

2012-10-25

 Singapour

DTC 

2006-09-18

 Malte

DTC 

2001-05-03

 Suisse

DTC 

2002-06-11

 Italy

DTC 

1997-03-20

 Bulgaria

DTC 

2008-10-13

 Lithuania

DTC 

2004-10-21

 Germany

DTC 

1996-11-29

 Belgium

DTC 

1999-11-05

 Isle of Man

DTC 

2009-08-06

 Finland

DTC 

1993-03-23

 Turkmenistan

DTC 

2011-12-28

 Moldova, Republic of

DTC 

1998-02-23

 Luxembourg

DTC 

2006-05-23

 Russian Federation

DTC 

2002-11-05

 Spain

DTC 

2003-09-03

 Jersey

DTC 

2010-12-21

 China

DTC 

1998-05-12

 Ireland

DTC 

1997-12-16

 Bahrain

DTC 

2012-10-12

 Israel

DTC 

2009-06-29

 Hungary

DTC 

2002-09-11

 

Pays

Type

Date De Signature

 Pays-Bas

DTC 

1997-03-14

 Maroc

DTC 

2013-09-25

 Autriche

DTC 

2001-04-05

 Danemark

DTC 

1993-05-04

 Arménie

DTC 

2001-04-14

 Slovénie

DTC 

2005-09-13

 Roumanie

DTC 

2003-10-23

 Kazakhstan

DTC 

1999-03-01

 Ouzbékistan

DTC 

2012-10-02

 Chypre

DTC 

2012-10-15

 Suède

DTC 

1993-04-05

 Mexique

DTC 

2012-10-19

 Croatie (Hrvatska)

DTC 

2002-04-03

 France

DTC 

1997-10-28

 Lettonie

DTC 

2002-02-11

 Royaume-Uni

DTC 

1994-05-12

 Biélorussie

DTC 

1997-01-21

 Serbie

DTC 

2009-09-24

 Islande

DTC 

1994-06-16

 Grèce

DTC 

2006-04-04

 Portugal

DTC 

2003-05-13

 République tchèque

DTC 

1994-10-24

 Géorgie

DTC 

2006-12-18

 Turquie

DTC 

2003-08-25

 Slovaquie

DTC 

2003-10-21

 Albanie

DTC 

2010-04-05

 Inde

DTC 

2011-09-19

 Pologne

DTC 

1994-05-09

 Émirats arabes unis

DTC 

2011-04-20

 Norvège

DTC 

1993-05-14

 Corée, République de

DTC 

2009-09-23

 Ukraine

DTC 

1996-05-10

 Ex-République yougoslave de Macédoine

DTC 

2008-11-20

 Canada

DTC 

1995-06-02

 Azerbaïdjan

DTC 

2007-10-30

 États-Unis

DTC 

1998-01-15

 Thaïlande

DTC 

2012-10-25

 Singapour

DTC 

2006-09-18

 Malte

DTC 

2001-05-03

 Suisse

DTC 

2002-06-11

 Italy

DTC 

1997-03-20

 Bulgaria

DTC 

2008-10-13

 Lithuania

DTC 

2004-10-21

 Germany

DTC 

1996-11-29

 Belgium

DTC 

1999-11-05

 Isle of Man

DTC 

2009-08-06

 Finland

DTC 

1993-03-23

 Turkmenistan

DTC 

2011-12-28

 Moldova, Republic of

DTC 

1998-02-23

 Luxembourg

DTC 

2006-05-23

 Russian Federation

DTC 

2002-11-05

 Spain

DTC 

2003-09-03

 Jersey

DTC 

2010-12-21

 China

DTC 

1998-05-12

 Ireland

DTC 

1997-12-16

 Bahrain

DTC 

2012-10-12

 Israel

DTC 

2009-06-29

 Hungary

DTC 

2002-09-11

 

   

*Non-tax residents pay their taxes in their country of tax residence. In the absence of economic substance in Estonia, an Estonian company owned by a non-tax resident in Estonia will either be taxed twice, or taxed in the country of tax residence of the owner of the Estonian company. We will provide you with the link to apply for an Estonian e-residency card. Domiciliation surcharge €41 + VAT/month, payable annually.

As an option, on request and subject to quotation, we can help you create the economic substance of your company (location, materialization, recruitment, organization, development).

*The registration of a bank account* by a third party is illegal, even with a power of attorney; we invite you to be wary of sites offering to open a bank account* for you. An independent manager from our company, an account manager working for the bank, will call you to handle your request to open a bank account*. Our service is to put you in touch with the bank, not to open a bank account*. The bank has the sole right to decide whether or not to open a bank account* (art. L. 312-1, II CMF). The bank’s decision is based on the applicant’s profile and eligibility to open a bank account*. We do not open a bank account ourselves and do not guarantee the opening of a bank account*. Banking introduction* is a service obligation, not a performance obligation or a results requirement. See our other special conditions and our Terms of use, sales and privacy policy.