We are an Swiss based startup (where we live and work) importing electronic hardware produced in China and selling in germany via Amazon.
As we are not in the EU we have issues related to the Zollanmeldung and would need to pay a 3rd party to take the customs clearance liability (Indirekte Vertretung).
We have a GmbH in Zurich and plan to have a e-subsidiary a in Estonia to give us easy access to the German market.
As we see it we would have our Permanent Establishment in Switzerland and hence pay our income tax there.
Based on our description, would ETCB (estonian tax office) see it in the same way?