• place of residence is in Estonia
• stays in Estonia for at least 183 days over the course of a period of 12 consecutive calendar months. A person shall be deemed to be a resident as of the date of his or her arrival in Estonia.
• Estonian diplomats who are in foreign service are also Estonian residents.

Taxation requirements also apply according to residency status.

Corporate tax status is determined by where the turnover is generated, where the profits are distributed, and where the employee is resident in the country.

[sonaar_audioplayer albums=”8609″ artwork_id=”” hide_artwork=”false” show_playlist=”false” show_track_market=”false” show_album_market=”false” hide_timeline=”false”][/sonaar_audioplayer]