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	Brazil Latin America	Poland Europe	Uruguay Latin America
Overview	Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.	Poland is a large EU economy with structured routes for skilled workers, founders, and remote professionals - and a growing role as a regional hub for Eastern European operations. Bordercase coordinates with licensed Polish partners for filings.	Uruguay is a stable South American jurisdiction with structured residency routes, strong civil infrastructure, and notable second-residence appeal for HNW relocators. Bordercase coordinates with licensed Uruguayan partners.

Residency	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	Polish residency routes: Blue Card - high-skilled employees Temporary residence via employment Self-employment / entrepreneur routes Family reunification EU citizen-derivative routes Permanent residence typically after 5 years.	Uruguayan residency routes: Standard residency - proof of income / qualifying activity Investor route Retirement / pensioner route MERCOSUR fast-track for member-state nationals Family reunification

Company setup	Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.	Sp. z o.o. (limited liability) is the standard private entity. Online formation via S24 is possible; otherwise notary registration. Tax registration, VAT, and ZUS (social contributions) follow. CIT and the new estonian-style lump-sum CIT regime may apply.	SAS and SA are common structures. DGI tax registration and BPS social-security registration follow.

Banking	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.	Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.	Residency unlocks personal banking. Uruguay has historically been a HNW banking destination in the region; standards have tightened materially.

Family	Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.	Family reunification is supported on most residency routes. International schools (English, German, French) are concentrated in Warsaw, Kraków, and Wrocław.	Family reunification is supported. Schools (public, private, bilingual, international) are concentrated in Montevideo and Punta del Este.

Risks	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 Poland: Long visa processing in some voivodeships CIT and ZUS planning often gets done late Centre-of-interests analysis for tax residency Estonian-style lump-sum CIT regime eligibility	Risks Bordercase watches for in Uruguay: Tax residency triggers (the new-resident tax holiday has conditions) Banking documentation and source-of-funds rigor Apostille + Spanish translation requirements

Documents	Typical Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes	Typical Polish residency documents: Passport Criminal record certificate Proof of address Employment contract or business plan Health insurance Marriage / birth certificates for family Apostilled and translated to Polish.	Typical Uruguayan documents: Passport Apostilled foreign documents Proof of income or investment Health insurance Spanish translations where required