I'm not an accountant, but wouldn't a foreign business with an associated bank account count as a foreign person?

I mean I'd assume that incorporated businesses in Germany (e.g. GmbH which roughly translates to LLC) would count as a German person and the same for Estonia. You as the owner would still have to do your taxes and FBARs on the income you receive and what you have in your accounts. But I wouldn't expect to file FBARs for the business.

There might be some questions about beneficial ownership of the company, but maybe?

My original question was more along the lines of the individual with e-residency opening a personal bank account.