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

German residency routes:

• Blue Card - high-skilled employees
• Freiberufler / Selbständig - freelancer / self-employed
• Employer-sponsored work permits
• Entrepreneur visa
• Family reunification

Permanent residence typically after 5 years (faster on Blue Card).

Mauritius residency routes:

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

Common Portuguese residency routes:

• D7 - passive income / pension
• D8 - digital nomad / remote work
• D2 - entrepreneur / self-employed
• D3 - highly qualified workers
• Tech Visa - eligible tech roles via accredited companies
• Golden Visa - restricted in scope after recent reforms
• Family reunification on most permits

Each has different income, residency-day, and renewal requirements.

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

GmbH and UG (haftungsbeschränkt) are common structures. Notary involvement is required for formation. Tax registration, trade registration (Gewerbeanmeldung), and German GAAP / tax accounting standards apply.

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.

Portugal supports Lda (private limited) and SA (public limited) structures. Tax registration, social security registration, and a Portuguese tax representative are typically required. Substance, accounting, and reporting obligations are real.

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

Personal banking for residents is well established; certain non-resident structures take longer. SCHUFA history is relevant for residents. Bordercase coordinates introductions for cross-border cases.

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

Personal accounts are accessible to residents and many non-residents; documentation is structured and predictable. Corporate banking depends on company structure and intended activity; Bordercase coordinates with banking partners for introductions.

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

Family reunification is well supported. Schools (public, private, bilingual, and international) are widely available; international schools are concentrated in major cities.

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

Family reunification is supported on most residency routes. Schools (public, private, and international) are widely available; the public system is generally accessible to legal residents.

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 Germany:

• Tax residency triggers (183 days + centre of interests)
• Late VAT registration on cross-border services
• Language and bureaucratic friction in some Länder
• Freiberufler vs Gewerbe classification disputes

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 Portuguese cases:

• AIMA processing delays (formerly SEF)
• Misalignment between visa type and actual activity
• Tax residence triggered by accident - NHR window timing matters
• Past EU Schengen overstays must be disclosed
• Real estate vs investment routes have changed materially

Typical Brazilian documents:

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

Typical German residency documents:

• Passport
• Recognised qualifications (where required)
• Contract or business plan
• Accommodation evidence (Anmeldung)
• Health insurance
• Family certificates

Apostilled and translated to German.

Typical Mauritius documents:

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

Apostille where required.

Typical document pack for Portuguese residency:

• Passport
• NIF (Portuguese tax number)
• Proof of accommodation (lease, deed, or invitation)
• Proof of income or assets (varies by route)
• Criminal record certificate with apostille
• Health insurance valid in Portugal
• Marriage / birth certificates for family routes
• Certified translations where required