Incorporate an Estonian OÜ as a German Indie Developer
German indie developers can incorporate an Estonian OÜ via the e-Residency program to manage digital businesses within the EU single market. The Estonian tax system allows for the deferral of corporate income tax on all reinvested profits.
Compliance with German tax law, specifically regarding CFC rules and the AO §138 disclosure requirement, remains the responsibility of the shareholder.
Model the full outlay, not just the setup fee
- Setup1Office setup$240.00
- AnnualYear 2 renewal$480.00
What the tax authority sees
Estonia applies a 20% corporate income tax only on distributed profits, while retained earnings are subject to 0% tax.
AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules
Use 1Office for the mandatory local contact person and legal address services to maintain compliance with the Estonian Commercial Code.
- 01German CFC (Hinzurechnungsbesteuerung) rules apply to passive income
- 02Mandatory AO §138 disclosure to German tax authorities
- 03Potential permanent establishment risk if management occurs from Germany
From filing to funded bank account
Estonia OÜ (e-Residency) vs UAE Free Zone (MEYDAN)
FAQ
Start filing with 1Office
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.