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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.

 DE flagGermany

Europe

PT flagPortugal

Europe

GE flagGeorgia

Europe

OverviewGermany is the largest EU economy and a strong destination for skilled professionals, founders, and remote workers (under specific routes). Bordercase coordinates with licensed German partners for filings.Portugal is a popular EU destination for individuals, families, and remote professionals. Bordercase coordinates assessment across the main residency routes and family relocation logistics, working with licensed Portuguese partners for filings.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.
Best for
  • Founders
  • Skilled workers
  • EU access
  • Families
  • Families
  • Remote workers
  • Founders
  • EU access
  • Founders
  • IT professionals
  • Tax simplification
  • Banking diversification
  • Cost of living
CurrencyEUREURGEL
LanguageGermanPortugueseGeorgian
Time zoneUTC+1UTC+1UTC+4
EU memberYesYesNo
SchengenYesYesNo
Residency

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).

Common Portuguese residency routes:

  • D7 - passive income / pension
  • D8 - digital nomad / remote work
  • D2 - entrepreneur / self-employed
  • D3 - highly qualified workers
  • Tech Visa - eligible tech roles via accredited companies
  • Golden Visa - restricted in scope after recent reforms
  • Family reunification on most permits

Each has different income, residency-day, and renewal requirements.

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.

Company setup

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.

Portugal supports Lda (private limited) and SA (public limited) structures. Tax registration, social security registration, and a Portuguese tax representative are typically required. Substance, accounting, and reporting obligations are real.

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.

Banking

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 accounts are accessible to residents and many non-residents; documentation is structured and predictable. Corporate banking depends on company structure and intended activity; Bordercase coordinates with banking partners for 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.

Family

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. Schools (public, private, and international) are widely available; the public system is generally accessible to legal residents.

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.

Risks

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 Portuguese cases:

  • AIMA processing delays (formerly SEF)
  • Misalignment between visa type and actual activity
  • Tax residence triggered by accident - NHR window timing matters
  • Past EU Schengen overstays must be disclosed
  • Real estate vs investment routes have changed materially

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
Documents

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 document pack for Portuguese residency:

  • Passport
  • NIF (Portuguese tax number)
  • Proof of accommodation (lease, deed, or invitation)
  • Proof of income or assets (varies by route)
  • Criminal record certificate with apostille
  • Health insurance valid in Portugal
  • Marriage / birth certificates for family routes
  • Certified translations where required

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.

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