Estonian limited liability company (aka Osaühing or OÜ)
- The prerequisites are one shareholder who can be an individual or a corporation of any nationality. One director must be an individual and must not be resident in Estonia. The minimum amount of paid-up share capital has to be € 2,500.
- A certified auditor must be appointed if the share capital exceeds € 25,000 or if the annual turnover exceeds € 650,000, the total assets exceed € 330,000 and there are more than 10 employees.
Estonian public limited company (aka Aktsiaselts or AS)
- The prerequisites for incorporating this business entity are a minimum of one shareholder, either a legal entity or an individual. The director and shareholder can be national and do not need to reside in Estonia. A minimum amount of € 25,000 is required as paid-up share capital. Also, one statutory auditor has to be appointed.
Estonian branch (also called filial)
- Estonian corporate laws allow foreign business entities to establish branch offices. The parent company of such an entity has liability in case of losses. The prerequisites for setting up this legal entity are one director who must be a resident of either Estonia, the Swiss Confederation or the EEA.
- In Estonia, the branch offices can expand and diversify the business of their parent company. This type of legal entity is allowed to carry out commercial business activities.
Estonia representative office (aka esindaja)
- A representative office is not deemed as a separate entity from its parent company. It also cannot carry out any direct revenue-generating activities in the country. This entity is allowed to conduct market research and promotional activities for the parent company.
Estonia limited partnership
- Limited partnerships in Estonia have to recruit two non-resident members for this entity. One of these will be a general partner.
- The limited partners are liable up to the amount of their capital contribution. The members do not have the company’s management right unless otherwise stated in the partnership documents.
Estonia free zone company
- In Estonia, international investors can establish a business entity in one of three free trade zones. Imports under such a structure can benefit from no value-added tax, no excise duties, no corporate income tax duties, and no export / import duties.