I don't think in itself it has any tax benefits. In fact by itself it has few benefits at all: it doesn't confer any kind of residency, legal right to work or conduct business in Estonia, etc.
What it does give you is a standardized ID and login system, which the Estonian government and major businesses (financial institutions, etc.) will be using in the future for identification and authentication. This will make it easier to conduct some kinds of business in Estonia as a non-resident, compared to many countries where it's difficult to get the proper credentials without being a resident (e.g. many Danish institutions use the CPR number and NemID [1] login system, but it's difficult to get one without being a Danish resident). The intent is to remove some of the procedural barriers to conducting business in Estonia, like "can't figure out how to get the bank to let me log in b/c I don't have an Estonian ID #" or "I don't know what to put down on this form that assumes I have an Estonian ID card and ID #". It doesn't give you any new legal rights in Estonia; it's just supposed to make it easier to do business in Estonia as a nonresident, if you're legally able to in the first place.
> But this system is making doing business from Estonia easier
> Estonia is very business friendly country - low taxes compare to countries like France
So, it will be much more easier to move your business there and this is good for them.
Many business in France are fiscally in Luxembourg for tax reasons and on my opinion this new Estonia system is like having a second Luxembourg on the French border.
I hope those smart initiatives will help France (and some other heavy tax countries) to reform.
Moreover, reducing paper work is beneficial for any business.
What it does give you is a standardized ID and login system, which the Estonian government and major businesses (financial institutions, etc.) will be using in the future for identification and authentication. This will make it easier to conduct some kinds of business in Estonia as a non-resident, compared to many countries where it's difficult to get the proper credentials without being a resident (e.g. many Danish institutions use the CPR number and NemID [1] login system, but it's difficult to get one without being a Danish resident). The intent is to remove some of the procedural barriers to conducting business in Estonia, like "can't figure out how to get the bank to let me log in b/c I don't have an Estonian ID #" or "I don't know what to put down on this form that assumes I have an Estonian ID card and ID #". It doesn't give you any new legal rights in Estonia; it's just supposed to make it easier to do business in Estonia as a nonresident, if you're legally able to in the first place.
[1] https://en.wikipedia.org/wiki/NemID