E-Residency is digital identification issued by the Republic of Estonia to non-Estonian citizens who do not permanently reside in Estonia, but still would like to take advantage of Estonia’s e-services. E-residents carry a digital identity smart ID-card which gives them access to this borderless digital society. Estonia is the first nation to issue a transnational digital identity and with its membership to the EU, e-residents have access to not only the Estonian but also the EU business environment and public e-services.
Having this status does not mean that an e-resident is granted any form of citizenship, tax residency, residency right or right of entry to Estonia or EU. E-residents themselves are not inherently tax liable. Any taxes declared by the e-resident would be pertaining to a company incorporated in Estonia.