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	Brazil Latin America	Switzerland Europe	Poland Europe
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.	Switzerland is a stable, high-quality jurisdiction with structured residency routes - most of them merit-based, contribution-based, or employer-sponsored. Bordercase coordinates with licensed Swiss 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.
Best for	Latin America hub Founders Families Digital nomads	HNW Founders Forfait fiscal Stability	Founders Skilled workers EU access Cost-effective hub
Currency	BRL	CHF	PLN
Language	Portuguese	German / French / Italian	Polish
Time zone	UTC-3	UTC+1	UTC+1
EU member	No	No	Yes
Schengen	No	Yes	Yes
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	Swiss residency routes: Work permit - employer-sponsored, quota-controlled for non-EU Lump-sum taxation (forfait fiscal) - HNW individuals in eligible cantons Business / investor routes EU / EFTA routes - under FMP Family reunification	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.
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.	GmbH and AG are the standard structures. Cantonal variation in tax, registration, and substance treatment is real. Federal and cantonal compliance is precise.	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.
Banking	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.	Swiss banking has tightened materially since the 2010s. Personal accounts require residency or strong nexus; corporate banking requires substance and clear source of funds. Bordercase coordinates introductions through current partners.	Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.
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 permits. Schools (public, private, and international) are widely available; international schools are well-established but selective.	Family reunification is supported on most residency routes. International schools (English, German, French) are concentrated in Warsaw, Kraków, and Wrocław.
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 Switzerland: Quotas for non-EU work permits Lump-sum taxation eligibility and cantonal variation Banking gatekeeping for non-residents Substance and arm's-length pricing audits	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
Documents	Typical Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes	Typical Swiss residency documents: Passport Employment contract or business plan Criminal record certificate Proof of accommodation Health insurance valid in Switzerland Financial evidence Apostilled and translated where required.	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.

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