Business
The osaühing (OÜ) formed online, boosted by e-Residency
The private limited company (OÜ) is the standard vehicle and can be founded fully online, including by foreign e-residents. Registration runs through the e-Business Register.
Key rules
- An OÜ can be established online, and share capital can be contributed over time.
- E-Residency lets non-residents establish and run an Estonian company remotely.
- Beneficial owners are recorded in the Business Register.
Governing law
- Commercial Code (Äriseadustik)
In practice
Estonia's distributed-profit corporate tax pairs with the OÜ so that retained and reinvested profits are untaxed until distribution.