Published date: July 7, 2021. 21:38
Although it is not possible to summarize French tax rules applicable to foreign income of French resident individuals resident in France, on a high level, a resident is subject to tax on his/her worldwide income comparably to all domestic income.
It can be expected that employment income from Estonia is exempt from French tax, although it will likely be taken into account for calculating your domestic progressive tax rate. Other types of income such as dividends, interest and directors’ fees are taxed on their gross amount in France, but a credit is usually given to the extent of tax paid in Estonia.
To avoid double taxation, the requirements for treaty application should be carefully examined and followed.
(You should also be wary of your Estonian company being captured by French Controlled Foreign Company (CFC) rules that aim to attribute income earned from a foreign company to your current tax base as an individual. These rules are complex and you are advised to consult a specialist on the matter.)