The most common way to form an offshore company in Estonia is with the ‘Osauhing’ (limited liability company).
The Estonia offshore company allows you to benefit from the lowest taxes in Europe: corporation tax is 0% (as long as there is no dividend distribution, otherwise it is 20% on dividends).
Moreover, the incorporation of a company in Estonia allows you to carry out certain activities that are highly regulated within the European Union and can only be carried out with a license.
An offshore company in Estonia can act as a Holding company with many advantages, the most significant being the exemption from tax on dividends obtained from its subsidiaries.