Operational Information
Beneficial owners - Estonia - CFCL
Estonia CFCL
Reference
Service level
CFCL
Last Updated
02.12.2025
The following types of beneficial owner are recognised for tax purposes in Estonia:
Investment funds | |
Beneficial owner | Tax Rate |
Non-resident legal entity | 0% |
Non-resident individual of a DTT country | DTT |
Estonian resident legal entity (until the recipient makes a distribution of profits) | 0% |