So you could build/invest your money in your Estonian company. Then after 10 years move to a country where they don’t tax on personal income. And then get all the money as a salary without paying anything because salary is a business cost? This would be better then paying yourself a dividend because then then the money will be taxed at 20% right?
What happens when you live in a country where CFC rules apply. A condition to be seen as a CFC is that the taxes are maximum the halve of the taxes of a similar parent company.
Belgium: 25% taxes (main country)
Estonia: 20% taxes
So every country below 12.5% taxes would be seen as a CFC and CFC rules will apply according ti the Belgium government. But what if it’s not seen as a CFC? like for example Belgium and Estonia? Then it would be OK for Belgium?