If day to day management means making strategic/tactical decisions all the time combined with operational decisions then its obviously important. If day to day managment is just operational work then its different.
Some jurisdictons require a local director (for example Switzerland). You can also be the director of the estonian company as a NL citizen. Of course the local personal has to do daily operations i thought this was the case.
As a freelancer the best way to dodge taxes is to move to another...
It's not about the day to day management, its about the strategic management of the company. If you travel to estonia every month and have meetings over there with the local personal and discuss strategic/tactical things and instruct them while you are in estonia and make all key commercial...
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