Compare jurisdictions, side by side.

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).

Estonian residency routes:

• Start-up visa - for founders of qualifying start-ups
• Digital nomad visa - for eligible remote workers
• Work permit - employer-sponsored
• Family routes - spouse / dependants

Note: e-Residency is NOT a residence permit - it is a digital identity for managing an Estonian company remotely.

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.

UK residency routes:

• Skilled Worker visa - employer-sponsored
• Innovator Founder visa - for endorsed founders
• Global Talent visa - for endorsed experts
• Self-Sponsorship via own company (with substance)

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.

OÜ (private limited) is the standard structure, formed online via e-Residency or in person. Reporting obligations are real but proportionate; accounting partners are widely available.

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.

UK Limited companies are widely used internationally. HMRC corporation tax, VAT thresholds, and PSC (people with significant control) reporting apply. Substance expectations have tightened.

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.

Estonian banks have tightened KYC for non-resident e-residents; many international founders rely on EMIs (Wise, Revolut Business, Payoneer, etc.) for day-to-day banking. Local bank accounts typically require strong substance evidence.

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.

Resident banking is mature but onboarding is slow for non-residents. Many international founders use UK EMIs (Revolut, Monzo Business, etc.) alongside high-street accounts. Bordercase coordinates introductions for cross-border cases.

Family reunification is well supported. Schools (public, private, bilingual, and international) are widely available; international schools are concentrated in major cities.

Family relocation is supported on the work and start-up visa routes; schooling and healthcare access follow the main applicant's residency.

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 (state, private, international) are widely available; competition for top schools is real.

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

Common pitfalls Bordercase watches for:

• Confusing e-Residency with physical residency
• Banking-only setups without substance - likely flagged
• Crypto, gambling, and other regulated industries face additional friction
• Tax residence triggered by 183 days even without a residence permit

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 the UK:

• Tax residency triggers (Statutory Residence Test)
• Sole-rep / Innovator endorsement standards have tightened
• Brexit-era operational variation between UK and EU services
• Sponsorship Compliance for licensed sponsors

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.

For e-Residency:

• Passport
• Application form
• Biometric collection at the chosen Estonian embassy or pickup point

For physical residency:

• Passport
• Criminal record certificate
• Proof of income
• Accommodation evidence
• Health insurance
• Business plan (start-up visa)

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 UK documents:

• Passport
• Certificate of Sponsorship (for sponsored routes)
• TB test (for certain nationalities)
• Maintenance funds evidence
• Apostilled / certified documents for family routes