Last year I left France, where I used to have my own company, closed it, closed all bank accounts, left my rented apartment and started living as a digital nomad.
I now have an Estonian company, and I am really traveling a lot, not spending the famous 183 days anywhere.
Where should I now pay my taxes? I am a citizen of Italy, but have not lived there for the past 10 years (also don’t have anything there, bank accounts, properties, nothing). I used to pay them in France, but I read that not having my centre of business in France, also not having French customers I don’t owe taxes to France.
'Insert standard Not A Tax Expert line"
That aside I have generally found that most countries have a Resident, Non-Resident, Deemed Resident, Deemed Non-Resident categories. There is the general rule that income sourced inside a country can be, but does not have to be, taxed by that country and that world income is taxed by the country that you are either Resident or Deemed Resident.
Deemed Residence is the last place you were Resident and remains such until you become Resident elsewhere.
My guess is that Italy does not tax citizens on world income (the USA does) or you would not be asking this question. Estonia will tax your company. France may consider you a deemed resident.
There is no requirement that you spend 183 days in one place to be a “resident” . The judgement is based on where your real estate, bank accounts etc. are in the absence of any stay of longer duration. Some countries simplify this process (USA - you cannot remain a citizen without tax, Canada - you pay us until you are paying someone else.)
Best course of action is to live somewhere that taxes you on a remittance basis only and park your money somewhere where they do not tax non-residents.
If you leave the question a little too indeterminate you might end up with multiple countries deciding that they can tax you.