・ There is no obligation to pay corporate income tax unless you withdraw funds from your company account. If you withdraw funds from your account, like payroll/dividend payments, you must pay the associated taxes.
・ Employees in Estonian company are not subject to tax in Estonia if you work in another country (and is treated as a non-resident). Instead, you need to pay personal income tax to your country at their tax rate.
・When receiving dividends, 20% of the dividend is paid to the Estonian government as a corporate tax. The personal income tax depends on your country.