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	British Virgin Islands Central America & Caribbean	Switzerland Europe	Brazil Latin America
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.	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.	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.
Best for	Holding structures International funds English admin	HNW Founders Forfait fiscal Stability	Latin America hub Founders Families Digital nomads
Currency	USD	CHF	BRL
Language	English	German / French / Italian	Portuguese
Time zone	UTC-4	UTC+1	UTC-3
EU member	No	No	No
Schengen	No	Yes	No
Residency	BVI presence options: Work permits - employer-sponsored Residency for HNW under specific programmes Limited tourist / business visit arrangements	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	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
Company setup	BVI Business Companies (BVI BC) are the standard structure. Economic substance applies to relevant activities; UBO reporting is mandatory.	GmbH and AG are the standard structures. Cantonal variation in tax, registration, and substance treatment is real. Federal and cantonal compliance is precise.	Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.
Banking	Banking access has tightened materially; EMIs are common supplements. Bordercase coordinates introductions for cross-border cases.	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.	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.
Family	Family inclusion follows the main route. International schools are limited.	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 routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.
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 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 Brazil: Tax residency rules and worldwide-income reporting Real-estate restrictions in certain border regions Document apostille + Portuguese translation
Documents	Typical BVI documents: Passport Source-of-funds evidence KYC for all UBOs Apostilled foreign documents	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 Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes

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