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	British Virgin Islands Central America & Caribbean	Brazil Latin America	Spain Europe
Overview	The British Virgin Islands is a long-standing jurisdiction for BVI Business Companies used in international structures. Substance and reporting have tightened materially. Bordercase coordinates with licensed BVI partners.	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.	Spain offers structured EU residency routes for individuals, families, and entrepreneurs, including the digital nomad visa introduced under the Startups Law. Bordercase coordinates with licensed Spanish partners for filings.
Best for	Holding structures International funds English admin	Latin America hub Founders Families Digital nomads	Families Remote workers EU access Cost of living
Currency	USD	BRL	EUR
Language	English	Portuguese	Spanish
Time zone	UTC-4	UTC-3	UTC+1
EU member	No	No	Yes
Schengen	No	No	Yes
Residency	BVI presence options: Work permits - employer-sponsored Residency for HNW under specific programmes Limited tourist / business visit arrangements	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	Spanish residency routes: Non-Lucrative Visa - passive income, no employment in Spain Digital Nomad Visa - remote workers and self-employed (Startups Law) Self-Employed Visa Entrepreneur Visa EU citizen-derivative routes The Golden Visa has been phased out for real estate purchases.
Company setup	BVI Business Companies (BVI BC) are the standard structure. Economic substance applies to relevant activities; UBO reporting is mandatory.	Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.	SL (Sociedad Limitada) is the standard private company. Registration involves NIE / NIF, notary, mercantile registry, and tax registration. Spanish tax residency triggers worldwide income reporting; the Beckham Law (special tax regime) may apply to eligible relocated workers.
Banking	Banking access has tightened materially; EMIs are common supplements. Bordercase coordinates introductions for cross-border cases.	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.	Personal banking for residents is straightforward; corporate banking depends on activity and structure. Bordercase coordinates introductions for non-standard cases.
Family	Family inclusion follows the main route. International schools are limited.	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 after a qualifying period. Schools (public, private, international) are widely available; the public system is generally accessible to legal residents.
Risks	Risks Bordercase watches for in the BVI: Economic substance reporting UBO disclosure and beneficial ownership reform Reputational handling around offshore structures	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 Spain: Tax residency triggers - 183 days + centre of interests Beckham Law (special regime) eligibility Autonomous-community tax variation Hacienda audits when planning is unclear Past Schengen overstays must be disclosed
Documents	Typical BVI documents: Passport Source-of-funds evidence KYC for all UBOs Apostilled foreign documents	Typical Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes	Typical Spanish residency documents: Passport NIE (foreigner identification number) Criminal record certificate with apostille Proof of income / assets Health insurance with full cover in Spain Accommodation evidence Marriage / birth certificates for family routes

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