Yes, there are no specific restrictions to citizenship or residence. 

Yes, it is required to have a physical office in Estonia.

The company must have at least 1 shareholder (natural person or legal entity) and at least 1 local management board member (natural person).

The minimum share capital requirement is 100.000 EUR if the company is providing:

- crypto exchange;

- crypto wallet services;

- ICO conducting services.

The minimum share capital requirement is 250.000 EUR if the company is providing

- crypto transaction transfer service.

Corporate tax rate in Estonia is 0%. Only distributed profits as dividends are subject to 20% corporate income tax (20/80 of the net profit distribution).

Expected licensing time is around 2-4 months if all the documents are in order. Application timeframe will depend on the complexity of ownership structure, commercial proposition, and cooperation of the related parties since the application process runs in close collaboration with an applicant.

The company can be formed remotely with no visit required, however, the regulator may request the company's representatives for an interview in Tallinn in the course of license application.