E-резидентство — гайд

☐ What e-residency gives

Estonia: digital signature, an online OÜ company, banking (via fintech), online filings. Does NOT give: a visa, tax residency, citizenship.

☐ Who it suits

Exporting services/IT to EU clients without local presence, startups with a global market. Local business with Estonian employees needs more than e-residency.

☐ Procedure

Online application + ~€120–150, 4–8 week vetting, card pickup at an embassy/pickup point, then online OÜ registration in ~1 day.

☐ Taxes

An OÜ pays 22% on distributed profit (dividends); retained profit is taxed at 0%. But your tax residency is where you live: income may also be taxed there.

☐ Banking

Traditional banks require an Estonian link; in practice fintech (Wise, Paysera, Revolut Business). Account opens on the OÜ after e-residency.

☐ Costs

Card ~€120–150, OÜ registration ~€265, legal address + contact person €150–400/yr, accounting from ~€50/mo.

☐ Alternatives

Ukraine's Diia.City (IT regime), Lithuanian/Latvian equivalents, Georgia/Portugal special regimes — depends on market and tax residency.

☐ Common mistakes

Treating e-residency as a visa or tax dodge, opening an OÜ without a filing plan (late penalties), ignoring your home country's CFC rules.