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	Italy Europe	Mauritius Africa	Romania 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.	Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian partners.	Romania is an EU member state with structured residency routes, accessible company formation, and competitive costs for founders and remote professionals. Bordercase coordinates with licensed Romanian partners.
Best for	Families Remote workers EU access Long-term residency	Founders Banking Trust HNW English admin	Founders Digital nomads EU access Cost of living
Currency	EUR	MUR	RON
Language	Italian	English / French	Romanian
Time zone	UTC+1	UTC+4	UTC+2
EU member	Yes	No	Yes
Schengen	Yes	No	Yes
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.	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes	Romanian residency routes: Employment-based residence (including the Blue Card) Digital Nomad Visa - remote workers Business / investor routes Family reunification EU citizen-derivative routes
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.	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.	SRL (limited liability) is the standard structure. Formation involves notary and trade registry. Microcompany tax regime may apply for small businesses with eligible activities.
Banking	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	Personal and corporate banking for residents is broadly accessible. Bordercase coordinates introductions for non-standard cross-border structures.
Family	Family reunification is supported. Public and private schools are widely available; international schools are concentrated in major cities.	Family inclusion is supported. International schools are available in major regions.	Family reunification is supported. International schools (English, French, German) are concentrated in Bucharest, Cluj, and Timișoara.
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 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 Romania: Tax residency triggers Microcompany regime eligibility Processing variations between counties Schengen entry / exit rules now apply
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 Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.	Typical Romanian residency documents: Passport Criminal record certificate Proof of address Basis for residence Health insurance Family certificates Apostilled and translated to Romanian.

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