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).

Slovak residency routes:

• Employment-based residence
• Start-up visa - innovative businesses
• Business / self-employment
• 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.

S.R.O. (private limited) is the standard entity, with relatively low minimum capital and well-established formation processes. VAT registration depends on activity.

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.

Resident banking is straightforward; corporate banking varies by activity. Bordercase coordinates introductions for cross-border cases.

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 are available in Bratislava.

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 Slovakia:

• Tax residency triggers
• VAT registration timing for cross-border services
• Processing variations between districts

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 Slovak residency documents:

• Passport
• Criminal record certificate
• Proof of address
• Health insurance
• Employment or business documentation
• Family certificates with apostille and translation

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.