Estonia

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tax residency not_applicable_to_current_model

No Estonia personal tax-residence scenario is active in the current model.

Tax-residence trigger not_applicable_to_current_model
No Estonian personal rotation stay is modeled.
Netherlands treaty reality confirmed
The Dutch Treaty Database lists an in-force Netherlands-Estonia income/capital double-tax treaty entry and protocols; personal applicability remains advisor-bound.
Fiscal anchor suitability not_applicable_to_current_model
Estonia is modeled as an entity option, not a personal fiscal anchor.