Its borderless business concept encourages entrepreneurs to open an EU-based business in Estonia without physically needing to be there themselves. Estonia’s e-Residency ExplainedAn e-Residency is a digital identity for global entrepreneurs to start a 100% online company. From Experiment to MovementEstonia’s e-Residency program was conceived in 2014 and won a competition run by the Estonian Development Fund. What began as an experiment to entice global entrepreneurs to Estonia grew far beyond the original vision. New iGaming Tax ReformEstonia’s new iGaming tax reform was announced in early 2025.