Compare jurisdictions, side by side.

Brazilian residency routes:

• Investor visa (VIPER / VITEM) - qualifying investment in a Brazilian business
• Digital nomad visa - remote workers
• Retirement visa - qualifying pension income
• Family reunification
• Employer-sponsored work permits

Cayman Islands residency routes:

• Certificate of Permanent Residence for Persons of Independent Means - qualifying investment
• Residency Certificate (Substantial Business Presence) - operating a qualifying business
• Work permits for employer-sponsored roles
• Family routes

Mauritius residency routes:

• Premium Visa - remote work
• Occupation Permit - investor / professional / self-employed
• Residence Permit by property purchase - within approved schemes
• Family routes

Common Georgian residency routes:

• Work residence - employer-sponsored or via your own Georgian LLC
• Investment residence - real estate, capital, or business investment thresholds
• Study residence - enrolment at a Georgian institution
• Family reunification - spouse, children, dependant parents
• Permanent residence - typically after 6 years of continuous lawful stay

Many nationalities can stay visa-free for 365 days, which is often used to plan the right route without time pressure.

Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.

Exempted Companies, LLCs, and partnerships are widely used in fund and holding structures. Economic substance rules apply to relevant activities.

GBC (Global Business Company) and Domestic Companies are the standard structures. Substance requirements following OECD reforms must be considered; the GBC framework has evolved materially.

Standard Georgian entities and tax treatment:

• LLC (Shps) - the default structure; fast online formation
• Individual Entrepreneur (IE) - simple setup; Small Business Status offers 1% turnover tax up to ~500k GEL/year for qualifying activities
• Virtual Zone - 0% corporate income tax on qualifying IT-export profits (subject to substance and qualifying-activity tests)
• International Company Status - reduced 5% CIT for qualifying IT and maritime companies with real operations

Bordercase coordinates structure choice to match real activity and avoid substance traps.

Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.

Banking is mature but selective. Source-of-funds documentation is central. Bordercase coordinates introductions through current partners.

Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.

Personal and corporate banking is broadly accessible to residents and non-residents through TBC, Bank of Georgia, and others - typically with USD, EUR, and GEL accounts. Compliance has tightened materially since 2023; clear source-of-funds, business narrative, and tax residency clarity matter. Bordercase coordinates introductions where useful.

Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.

Family inclusion is supported on most residency routes. International schools are concentrated on Grand Cayman.

Family inclusion is supported. International schools are available in major regions.

Family reunification is supported across most residency routes. English-language international schools are available in Tbilisi and Batumi. Healthcare is a mix of public and private; expat-grade private cover is recommended.

Risks Bordercase watches for in Brazil:

• Tax residency rules and worldwide-income reporting
• Real-estate restrictions in certain border regions
• Document apostille + Portuguese translation

Risks Bordercase watches for in the Cayman Islands:

• Economic substance reporting and audit
• Reputational handling around offshore structures
• KYC tightening across the industry

Risks Bordercase watches for in Mauritius:

• Substance reform impacts on Global Business Companies
• FATCA / CRS reporting on related accounts
• Mauritian residency vs physical-presence-based tax residence elsewhere
• Banking introductions vary by activity

Risks Bordercase watches for in Georgia:

• Tax residency triggers - 183 days makes you tax-resident even without a permit
• Virtual Zone / IE status misuse - real activity must match the qualifying category, audits do happen
• Banking compliance - certain nationalities, sectors, and source-of-funds patterns face additional scrutiny
• Russia/Ukraine-related restrictions - operational and reputational considerations for some cases
• Permit timing - applying from inside Georgia vs at a consulate has different rules and risks

Typical Brazilian documents:

• Passport
• Apostilled foreign documents
• Proof of income or investment
• Photographs to specification
• Brazilian consular application abroad for most routes

Typical Cayman documents:

• Passport
• Source-of-funds evidence
• Health and police clearances
• Apostilled foreign documents
• Family certificates for dependents

Typical Mauritius documents:

• Passport
• Criminal record certificate
• Proof of income / investment
• Health insurance
• Accommodation evidence
• Marriage / birth certificates for family

Apostille where required.

Typical Georgian residency documents:

• Passport (6+ months valid)
• Proof of basis (employment, business, study, family)
• Proof of accommodation
• Health insurance valid in Georgia
• Bank statements / proof of income
• Criminal record certificate (apostilled, where required)
• Marriage / birth certificates for family routes

Apostille and certified translation into Georgian where required.