In short: every page below sets an Estonian private limited company (OÜ) side by side with the company form of one other country — founding, capital, transferring a share and how profit is taxed — from the official law texts of both countries, and names its provisions and the date the texts were read. 33 comparisons; none of them says which form is better for you.
Neighbours and the Baltic and Nordic countries
- Estonian OÜ or Latvian SIA — Estonian OÜ and Latvian SIA side by side: registration, official fees, share capital, yearly filing and how profit is taxed, from official sources.
- Estonian OÜ or Lithuanian UAB — Estonian OÜ and Lithuanian UAB side by side: minimum capital, paying in the capital, online registration and identification, from the official sources.
- Estonian OÜ or Finnish Oy — Estonian OÜ and Finnish osakeyhtiö side by side: founding, registration deadline, capital, share transfer and the corporate tax rate. Official law texts.
- Estonian OÜ or Swedish AB — Estonian OÜ and Swedish AB side by side: founders, the 25 000 kronor capital, registration deadline, annual meeting and the 20.6 percent tax. Official texts.
- Estonian OÜ or Danish ApS — Estonian OÜ and Danish ApS side by side: founders, the 20 000 kroner capital, two-week registration, share transfer and the 22 percent tax. Official texts.
- Estonian OÜ or Norwegian AS — Estonian OÜ and Norwegian AS side by side: founders, the 30 000 kroner capital, three-month registration, share transfer and the 22 percent tax. Official texts.
Central Europe and the German-speaking countries
- Estonian OÜ or German GmbH — Estonian OÜ and German GmbH side by side: minimum capital, notarial form, share transfer, yearly filing and how profit is taxed, from the official law texts.
- Estonian OÜ or Austrian GmbH — Estonian OÜ and Austrian GmbH side by side: notarial deed, the 10 000 euro capital, share transfer by notarial deed and the 23 percent tax. Official texts.
- Estonian OÜ or Swiss GmbH — Estonian OÜ and Swiss GmbH side by side: public deed, the 20 000 franc capital, assigning shares and the 8.5 percent federal profit tax. Official texts.
- Estonian OÜ or Polish sp. z o.o. — Estonian OÜ and Polish sp. z o.o. side by side: minimum capital, notarial deed or online model, share transfer, CIT and the Polish lump-sum tax. Official texts.
- Estonian OÜ or Czech s.r.o. — Estonian OÜ and Czech s.r.o. side by side: public deed, contributions from one koruna, liability, share transfer and the 21 percent tax. Official texts.
- Estonian OÜ or Slovak s.r.o. — Estonian OÜ and Slovak s.r.o. side by side: one founder, the 5 000 euro capital, paying in, share transfer and the 10, 21 or 24 percent tax. Official texts.
Western and Southern Europe
- Estonian OÜ or UK Ltd — Estonian OÜ and UK private limited company side by side: registration, official fees, share capital, yearly filing, tax registration and the EU VAT number.
- Estonian OÜ or Irish LTD — Estonian OÜ and Irish LTD side by side: constitution, member liability, share transfer, the annual return and the 12.5 percent corporation tax. Official texts.
- Estonian OÜ or Dutch B.V. — Estonian OÜ and Dutch B.V. side by side: notarial deed, capital, share transfer by notary, yearly accounts and the corporate income tax rates. Official texts.
- Estonian OÜ or Luxembourg SARL — Estonian OÜ and Luxembourg SARL side by side: special notarial deed, the 12 000 euro capital, paying in the shares and assigning them. From the official texts.
- Estonian OÜ or Spanish S.L. — Estonian OÜ and Spanish S.L. side by side: public deed, one-euro capital, share transfer, yearly accounts and the corporation tax rates. Official BOE texts.
- Estonian OÜ or Portuguese Lda — Estonian OÜ and Portuguese Lda side by side: capital, quotas, assigning a quota and the IRC rates for 2026 to 2028, from the official consolidated texts.
- Estonian OÜ or Italian S.r.l. — Estonian OÜ and Italian S.r.l. side by side: public deed, capital from one euro, share transfer, yearly accounts and the IRES rate. From the official texts.
- Estonian OÜ or Maltese Ltd — Estonian OÜ and Maltese Ltd side by side: two subscribers or a single member, the 1 164.69 euro capital, paying up, share transfer and the company tax.
- Estonian OÜ or Cyprus Ltd — Estonian OÜ and Cyprus Ltd side by side: registration, official fees, share capital, yearly filing and how profit is taxed, from official sources.
- Estonian OÜ or Romanian SRL — Estonian OÜ and Romanian SRL side by side: single founder, the new 500 lei minimum capital, transfer of parts, profit tax and the microenterprise tax.
Eastern Europe, the Caucasus and Central Asia
- Estonian OÜ or Ukrainian FOP — A FOP on the single tax or an Estonian OÜ: group 3 rates, liability, company profit tax and CFC rules — with the official texts of both countries.
- Estonian OÜ or Turkish Ltd. Şti. — Estonian OÜ and Turkish limited company side by side: founders, the 50 000 lira capital, notarised share transfer and the 25 percent corporate tax.
- Estonian OÜ or Georgian LLC — Estonian OÜ and Georgian LLC side by side: both tax profit on distribution; capital, share transfer and the 15 percent Georgian profit tax. Official texts.
- Estonian OÜ or Kazakh TOO (LLP) — Estonian OÜ and Kazakh TOO side by side: founders, the minimum capital and the zero rule for small business, share transfer and the 20 percent tax.
- Estonian OÜ or Uzbek OOO (LLC) — Estonian OÜ and Uzbek OOO side by side under the new 2026 LLC law: founders, charter fund, share transfer and the 15 percent profit tax. Official texts.
The Americas and the Asia-Pacific region
- Estonian OÜ or Delaware LLC — Estonian OÜ and Delaware LLC side by side: formation, registered agent, the yearly state tax, Form 5472 and how each is classified for tax. Official texts.
- Estonian OÜ or Canadian Corporation — Estonian OÜ and a federal Canadian corporation side by side: incorporators, shareholder liability, resident-director rule and the federal corporate tax.
- Estonian OÜ or Brazilian Ltda — Estonian OÜ and Brazilian Ltda side by side: one or more partners, liability for the capital, assigning quotas and the corporate income tax. Official texts.
- Estonian OÜ or Australian Pty Ltd — Estonian OÜ and Australian Pty Ltd side by side: one member, the resident-director rule, registration and the 25 or 30 percent company tax. Official texts.
- Estonian OÜ or New Zealand Company — Estonian OÜ and a New Zealand company side by side: registration, the resident-director rule, shareholder liability and share transfer. Official texts.
- Estonian OÜ or Singapore Pte Ltd — Estonian OÜ and Singapore Pte Ltd side by side: founding, the resident-director rule, sole director and member, and the 17 percent company tax. Official texts.
What the comparisons have in common
- Every foreign fact is read in the official text of the other country and cited next to the fact; where an official text could not be read or showed several versions, the page says so and states no figure.
- The Estonian rate of company tax is not repeated on the comparison pages; the rule and its sources are in How Estonia taxes company profit.
- Where a company is taxed depends on where it is managed and where its owner lives; the country guides under Estonian company run from abroad cover that question.
Related service
If the Estonian route fits, start with the ready-made company packages, a new company or online formation for an e-resident; ready-made or new compares the two Estonian routes.
This page is general information, not legal or tax advice for your specific situation.
To see which of our services your company needs, open the Business Navigator.