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).

Romanian residency routes:

• Employment-based residence (including the Blue Card)
• Digital Nomad Visa - remote workers
• Business / investor routes
• Family reunification
• EU citizen-derivative routes

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.

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.

SRL (limited liability) is the standard structure. Formation involves notary and trade registry. Microcompany tax regime may apply for small businesses with eligible activities.

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.

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 broadly accessible. Bordercase coordinates introductions for non-standard cross-border structures.

Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.

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. International schools (English, French, German) are concentrated in Bucharest, Cluj, and Timișoara.

Family reunification is supported on most residency routes. International schools (English, German, French) are concentrated in Warsaw, Kraków, and Wrocław.

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 Romania:

• Tax residency triggers
• Microcompany regime eligibility
• Processing variations between counties
• Schengen entry / exit rules now apply

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

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 Romanian residency documents:

• Passport
• Criminal record certificate
• Proof of address
• Basis for residence
• Health insurance
• Family certificates

Apostilled and translated to Romanian.

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.