Compare jurisdictions, side by side.

Bulgarian residency routes:

• Employment-based residence
• Business / self-employment routes
• Retirement / pensioner residency
• Family reunification
• EU citizen-derivative routes

Permanent residence typically after 5 years.

Common Georgian residency routes:

• Work residence - employer-sponsored or via your own Georgian LLC
• Investment residence - real estate, capital, or business investment thresholds
• Study residence - enrolment at a Georgian institution
• Family reunification - spouse, children, dependant parents
• Permanent residence - typically after 6 years of continuous lawful stay

Many nationalities can stay visa-free for 365 days, which is often used to plan the right route without time pressure.

Romanian residency routes:

• Employment-based residence (including the Blue Card)
• Digital Nomad Visa - remote workers
• Business / investor routes
• Family reunification
• EU citizen-derivative routes

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.

OOD (LLC) and EOOD (single-shareholder LLC) are common structures. Formation is well-documented. Corporate tax is at a flat rate; VAT registration depends on activity.

Standard Georgian entities and tax treatment:

• LLC (Shps) - the default structure; fast online formation
• Individual Entrepreneur (IE) - simple setup; Small Business Status offers 1% turnover tax up to ~500k GEL/year for qualifying activities
• Virtual Zone - 0% corporate income tax on qualifying IT-export profits (subject to substance and qualifying-activity tests)
• International Company Status - reduced 5% CIT for qualifying IT and maritime companies with real operations

Bordercase coordinates structure choice to match real activity and avoid substance traps.

SRL (limited liability) is the standard structure. Formation involves notary and trade registry. Microcompany tax regime may apply for small businesses with eligible activities.

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.

Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.

Personal and corporate banking is broadly accessible to residents and non-residents through TBC, Bank of Georgia, and others - typically with USD, EUR, and GEL accounts. Compliance has tightened materially since 2023; clear source-of-funds, business narrative, and tax residency clarity matter. Bordercase coordinates introductions where useful.

Personal and corporate banking for residents is broadly accessible. Bordercase coordinates introductions for non-standard cross-border structures.

Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.

Family reunification is supported. Schools (public, private, English, German, French) are concentrated in Sofia, Plovdiv, and Varna.

Family reunification is supported across most residency routes. English-language international schools are available in Tbilisi and Batumi. Healthcare is a mix of public and private; expat-grade private cover is recommended.

Family reunification is supported. International schools (English, French, German) are concentrated in Bucharest, Cluj, and Timișoara.

Family reunification is supported on most residency routes. International schools (English, German, French) are concentrated in Warsaw, Kraków, and Wrocław.

Risks Bordercase watches for in Bulgaria:

• Tax residency triggers
• VAT classification on cross-border services
• Processing variations between regions
• Euro adoption is in progress - operational planning needed

Risks Bordercase watches for in Georgia:

• Tax residency triggers - 183 days makes you tax-resident even without a permit
• Virtual Zone / IE status misuse - real activity must match the qualifying category, audits do happen
• Banking compliance - certain nationalities, sectors, and source-of-funds patterns face additional scrutiny
• Russia/Ukraine-related restrictions - operational and reputational considerations for some cases
• Permit timing - applying from inside Georgia vs at a consulate has different rules and risks

Risks Bordercase watches for in Romania:

• Tax residency triggers
• Microcompany regime eligibility
• Processing variations between counties
• Schengen entry / exit rules now apply

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

Typical Bulgarian residency documents:

• Passport
• Criminal record certificate
• Proof of address
• Basis for residence (employment, business, etc.)
• Health insurance
• Family certificates

Apostilled and translated to Bulgarian.

Typical Georgian residency documents:

• Passport (6+ months valid)
• Proof of basis (employment, business, study, family)
• Proof of accommodation
• Health insurance valid in Georgia
• Bank statements / proof of income
• Criminal record certificate (apostilled, where required)
• Marriage / birth certificates for family routes

Apostille and certified translation into Georgian where required.

Typical Romanian residency documents:

• Passport
• Criminal record certificate
• Proof of address
• Basis for residence
• Health insurance
• Family certificates

Apostilled and translated to Romanian.

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.