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	Georgia Europe	Mauritius Africa	Germany Europe	Poland Europe
Overview	Georgia is one of the most accessible jurisdictions in the world for relocation, banking, and company setup - with 1-year visa-free entry for 95+ nationalities and a clean, modern tax framework. Bordercase coordinates with licensed Georgian partners for filings.	Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian partners.

Best for	Founders IT professionals Tax simplification Banking diversification Cost of living	Founders Banking Trust HNW English admin	Founders Skilled workers EU access Families	Founders Skilled workers EU access Cost-effective hub

Residency	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.	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes	German residency routes: Blue Card - high-skilled employees Freiberufler / Selbständig - freelancer / self-employed Employer-sponsored work permits Entrepreneur visa Family reunification Permanent residence typically after 5 years (faster on Blue Card).	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	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.	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.	GmbH and UG (haftungsbeschränkt) are common structures. Notary involvement is required for formation. Tax registration, trade registration (Gewerbeanmeldung), and German GAAP / tax accounting standards apply.	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	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.	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	Personal banking for residents is well established; certain non-resident structures take longer. SCHUFA history is relevant for residents. Bordercase coordinates introductions for cross-border cases.	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 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 inclusion is supported. International schools are available in major regions.	Family reunification is well supported. Schools (public, private, bilingual, and international) are widely available; international schools are concentrated in major cities.	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 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 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 Germany: Tax residency triggers (183 days + centre of interests) Late VAT registration on cross-border services Language and bureaucratic friction in some Länder Freiberufler vs Gewerbe classification disputes	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 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 Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.	Typical German residency documents: Passport Recognised qualifications (where required) Contract or business plan Accommodation evidence (Anmeldung) Health insurance Family certificates Apostilled and translated to German.	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.