Yes, I'd definitely echo that, a huge amount of tax implications are based on individual residency/permanent establishment so if you're living in say, Germany, for 1/2 of the year + 1 day, you should be expecting to pay at least your personal income taxes there, and likely the business taxes if you're a sole prop without local employees and local business. Of course, if you're a true 'digital nomad' who doesn't establish residency anywhere it gets much trickier. But in general, my advice it to pay for 1-2 hours with an accountant up front before you go through setting up a new entity somewhere
Yes, the laws don't care about who you bank with. If your "center of life" is in Germany, you are required to pay income taxes. Although "center of life" is not defined in detail in german tax law, there are a number of known indicators that are considered. For example, if you reside in Germany for 183 days per year or more, you are required to pay income tax on all of your income.
Having a personal account in a local bank may be a data point if you want to make a case about where you should be taxed but it won't automatically make you have permanent establishment or tax resident in Estonia
