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Bordercase

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Compare jurisdictions, side by side.

Pick up to 4 countries and see residency, company, banking, family, and risk notes line up. No prices, no marketing packages - just the working notes.

 KY flagCayman Islands

Central America & Caribbean

MU flagMauritius

Africa

BR flagBrazil

Latin America

OverviewThe Cayman Islands is an established offshore financial centre and a long-standing jurisdiction for fund, family-office, and holding structures. Bordercase coordinates with licensed Caymanian partners.Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian 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.
Best for
  • Funds
  • Holding structures
  • HNW
  • English admin
  • Founders
  • Banking
  • Trust
  • HNW
  • English admin
  • Latin America hub
  • Founders
  • Families
  • Digital nomads
CurrencyKYDMURBRL
LanguageEnglishEnglish / FrenchPortuguese
Time zoneUTC-5UTC+4UTC-3
EU memberNoNoNo
SchengenNoNoNo
Residency

Cayman Islands residency routes:

  • Certificate of Permanent Residence for Persons of Independent Means - qualifying investment
  • Residency Certificate (Substantial Business Presence) - operating a qualifying business
  • Work permits for employer-sponsored roles
  • Family routes

Mauritius residency routes:

  • Premium Visa - remote work
  • Occupation Permit - investor / professional / self-employed
  • Residence Permit by property purchase - within approved schemes
  • Family routes

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

Exempted Companies, LLCs, and partnerships are widely used in fund and holding structures. Economic substance rules apply to relevant activities.

GBC (Global Business Company) and Domestic Companies are the standard structures. Substance requirements following OECD reforms must be considered; the GBC framework has evolved materially.

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 is mature but selective. Source-of-funds documentation is central. Bordercase coordinates introductions through current partners.

Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.

Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.

Family

Family inclusion is supported on most residency routes. International schools are concentrated on Grand Cayman.

Family inclusion is supported. International schools are available in major regions.

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 Cayman Islands:

  • Economic substance reporting and audit
  • Reputational handling around offshore structures
  • KYC tightening across the industry

Risks Bordercase watches for in Mauritius:

  • Substance reform impacts on Global Business Companies
  • FATCA / CRS reporting on related accounts
  • Mauritian residency vs physical-presence-based tax residence elsewhere
  • Banking introductions vary by activity

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 Cayman documents:

  • Passport
  • Source-of-funds evidence
  • Health and police clearances
  • Apostilled foreign documents
  • Family certificates for dependents

Typical Mauritius documents:

  • Passport
  • Criminal record certificate
  • Proof of income / investment
  • Health insurance
  • Accommodation evidence
  • Marriage / birth certificates for family

Apostille where required.

Typical Brazilian documents:

  • Passport
  • Apostilled foreign documents
  • Proof of income or investment
  • Photographs to specification
  • Brazilian consular application abroad for most routes

Country pages stay the authoritative source. This view is a side-by-side; nothing here promises a particular outcome.