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	Germany Europe	Portugal Europe	Mauritius Africa
Overview	Germany 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.	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 Skilled workers EU access Families	Families Remote workers Founders EU access	Founders Banking Trust HNW English admin
Currency	EUR	EUR	MUR
Language	German	Portuguese	English / French
Time zone	UTC+1	UTC+1	UTC+4
EU member	Yes	Yes	No
Schengen	Yes	Yes	No
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.	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes
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.	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.
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.	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.
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 inclusion is supported. International schools are available in major regions.
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 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
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 Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.

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