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What an odd person. I can't figure the Estonia thing out either. I think the idea is to provide plausible deniability that the company is operating in the EU??? By incorporating in the EU but doing nothing else there? I can't imagine what specific legal and tax headaches one would escape that way.

The CE marking is super simple in principle, right? Just self-certify that you meet all applicable European regulations, and that's when the fun starts. It would be impenetrable to do from scratch but as "negative zero" points out, you can bootstrap from looking at competing products' declarations of conformity.

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