Startups rarely distribute income. When a company gets to that stage, it can probably afford any tax lawyers and any jurisdiction it might want.

Why would you ever want to distribute income? I mean, why not just reinvest it?

Eventually you'll have to buy food, and maybe, for some really lucky ones, have kids and house.

You can pay yourself a salary. This doesn't count as 'distributing income' and is taxed according to the laws of your residence location.

That being said, if your salary will be more than 80% of corporate expenses, that might attract unwanted attention from tax service.

In general, paying out dividends would have a lower total tax rate than paying the same amount to yourself as salary.

True, but not everywhere. In my particular country it would be far lower due to some loopholes.

Companies buy delivery or dining for their employees all the time. Real estate could be owned by the company, same for cars. The feasibility of this probably differs a lot by country, depending on how anal the tax laws and authorities are.

This really does not work anymore in most civilized countries, and most of the time they have explicit limits on that kind of stuff, unless you can REALLY justify that (hospitality industry etc).

Could you not just transfer income to a LLC in your home country as company-to-company sales? And then retain the 0% tax in Estonia, while paying regular income tax in your home country.