Within the EU you shouldn't have to pay tax twice. There are agreements in place, worst case the tax from Estonia would be deductible. You will end up paying less than with an all-German company.
And as they get the information from Estonia, I don't think German authorities will have an issue that the company is abroad. They're used to deal with a lot of UK companies (especially when the UG didn't exist yet), it's not new topic.
And as they get the information from Estonia, I don't think German authorities will have an issue that the company is abroad. They're used to deal with a lot of UK companies (especially when the UG didn't exist yet), it's not new topic.