introduction, there are two devices on the Internet with public IPv4, no NAT and masquerading, no local subnets,
A masquerade is always needed to access the internet:
/ip firewall nat
add action=masquerade chain=srcnat out-interface-list=WAN ipsec-policy=out,none
And no local subnets sounds impossible since you need at least one for the VPN
both contain the same, minimal firewall
/ip firewall filter
add chain=input in-interface=ether1 src-address=200.12.10.40(or 195.33.45.11 on second) action=accept
add chain=input action=drop
This firewall is a bit too minimal for my taste - it could lead to unexpected guests in your network. Better use the default firewall + the rule from my previous post on the server.
Lastly, if you want to pass all traffic to the IPsec tunnel, you need to add following policies on both sites and remove others:
/ip ipsec policy
add action=none src-address="LAN_subnet" dst-address="LAN_subnet"
add action=none src-address="VPN_subnet" dst-address="VPN_subnet"
add action=unique proposal="IPsec_proposal" src-address=0.0.0.0/0 dst-address=0.0.0.0/0
It is very important to note that the order, in which I have written them, should be kept as to not lock yourself out of the router. Also, if there are multiple LAN subnets, they should be listed with
action=none in the beginning, before the 0.0.0.0/0 policy