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	Italy Europe	Brazil Latin America	Mauritius Africa	Spain Europe
Overview	Italy offers EU residency routes for self-employed, entrepreneurs, retirees, and recently a digital nomad / remote worker route. Bordercase coordinates with licensed Italian partners for filings and tax planning.	Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.

Residency	Italian residency routes: Elective Residency Visa - passive income, no employment in Italy Self-employment visa (within quota) Entrepreneur visa Investor visa Digital nomad / remote worker - for qualified professionals Flat-tax regime (Article 24-bis) and impatriate regime may apply.	Brazilian residency routes: Investor visa (VIPER / VITEM) - qualifying investment in a Brazilian business Digital nomad visa - remote workers Retirement visa - qualifying pension income Family reunification Employer-sponsored work permits	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes	Spanish residency routes: Non-Lucrative Visa - passive income, no employment in Spain Digital Nomad Visa - remote workers and self-employed (Startups Law) Self-Employed Visa Entrepreneur Visa EU citizen-derivative routes The Golden Visa has been phased out for real estate purchases.

Company setup	SRL (Limited Liability Company) and SRL Semplificata are the standard structures. Italian tax residency triggers worldwide reporting; the flat-tax regime for new residents (article 24-bis) and the impatriate regime may apply to eligible individuals.	Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.	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.	SL (Sociedad Limitada) is the standard private company. Registration involves NIE / NIF, notary, mercantile registry, and tax registration. Spanish tax residency triggers worldwide income reporting; the Beckham Law (special tax regime) may apply to eligible relocated workers.

Banking	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	Personal banking for residents is straightforward; corporate banking depends on activity and structure. Bordercase coordinates introductions for non-standard cases.

Family	Family reunification is supported. Public and private schools are widely available; international schools are concentrated in major cities.	Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.	Family inclusion is supported. International schools are available in major regions.	Family reunification is supported on most residency routes after a qualifying period. Schools (public, private, international) are widely available; the public system is generally accessible to legal residents.

Risks	Risks Bordercase watches for in Italy: Tax residency triggers Flat-tax regime eligibility and possible revocation Regional administrative variation Language and bureaucratic friction Impatriate regime conditions vary	Risks Bordercase watches for in Brazil: Tax residency rules and worldwide-income reporting Real-estate restrictions in certain border regions Document apostille + Portuguese translation	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	Risks Bordercase watches for in Spain: Tax residency triggers - 183 days + centre of interests Beckham Law (special regime) eligibility Autonomous-community tax variation Hacienda audits when planning is unclear Past Schengen overstays must be disclosed

Documents	Typical Italian residency documents: Passport Criminal record certificate Proof of income (significant for elective residency) Health insurance valid in Italy Accommodation evidence Codice fiscale (tax number) Apostille and certified Italian translation where required.	Typical Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes	Typical Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.	Typical Spanish residency documents: Passport NIE (foreigner identification number) Criminal record certificate with apostille Proof of income / assets Health insurance with full cover in Spain Accommodation evidence Marriage / birth certificates for family routes