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	Georgia Europe	Uruguay Latin America	Poland Europe	Armenia 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.	Uruguay is a stable South American jurisdiction with structured residency routes, strong civil infrastructure, and notable second-residence appeal for HNW relocators. Bordercase coordinates with licensed Uruguayan partners.

Best for	Founders IT professionals Tax simplification Banking diversification Cost of living	HNW Stable economy Latin America hub Banking	Founders Skilled workers EU access Cost-effective hub	Founders IT professionals Tax simplification Banking diversification Regional 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.	Uruguayan residency routes: Standard residency - proof of income / qualifying activity Investor route Retirement / pensioner route MERCOSUR fast-track for member-state nationals Family reunification	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.	Common Armenian residency routes: Temporary residence - issued for 1 year, renewable; granted for work, study, business, family, or Armenian ancestry Permanent residence - typically 5 years renewable; available after qualifying temporary stay or other qualifying ground Special residence - 10-year status for individuals of Armenian descent or those of significant value to Armenia Family reunification - spouse, children, dependant parents Many nationalities can enter visa-free or with a simple e-visa for up to 180 days, which is often used to plan the right route.

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.	SAS and SA are common structures. DGI tax registration and BPS social-security registration follow.	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.	Standard Armenian entities and tax treatment: LLC (Sahmanapak Pataskhanatvut`yamb Enkerut`yun) - the default private entity; fast online formation Individual Entrepreneur (IE) - simple setup; Turnover Tax regime at 5% (or category-specific rates) for qualifying small businesses IT Sector incentives - certified IT companies have historically benefited from reduced corporate tax and payroll incentives (programmes are revised periodically) Standard CIT is 18%; dividend withholding is 5% for residents Bordercase coordinates structure choice to match real activity and current incentive frameworks.

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.	Residency unlocks personal banking. Uruguay has historically been a HNW banking destination in the region; standards have tightened materially.	Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.	Personal and corporate banking is broadly accessible through Ameriabank, ACBA Bank, Ardshinbank, and others - typically with USD, EUR, RUB, and AMD accounts. Onboarding is straightforward for clean cases; expect source-of-funds questions for larger flows. 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 reunification is supported. Schools (public, private, bilingual, international) are concentrated in Montevideo and Punta del Este.	Family reunification is supported on most residency routes. International schools (English, German, French) are concentrated in Warsaw, Kraków, and Wrocław.	Family reunification is supported across most routes. English-language international schools are available in Yerevan. Healthcare is a mix of public and private; private cover is recommended for relocating families.

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 Uruguay: Tax residency triggers (the new-resident tax holiday has conditions) Banking documentation and source-of-funds rigor Apostille + Spanish translation requirements	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	Risks Bordercase watches for in Armenia: Tax residency triggers - 183 days makes you tax-resident under Armenian rules IT certification scope - incentives apply only to certified, qualifying activities Russia/EAEU exposure - Armenia is part of EAEU; some structures benefit from this, others raise sanctions/banking flags Source-of-funds scrutiny for non-standard transfer corridors Permit renewals - documentation continuity matters across cycles

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 Uruguayan documents: Passport Apostilled foreign documents Proof of income or investment Health insurance Spanish translations where required	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.	Typical Armenian residency documents: Passport (6+ months valid) Proof of basis (employment, business, study, ancestry, family) Proof of accommodation Health insurance Bank statements / proof of income Criminal record certificate (apostilled, where required) Marriage / birth certificates for family routes Apostille and certified translation into Armenian where required.