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	Italy Europe	Portugal Europe	Serbia 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.	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.	Serbia is an attractive non-EU European jurisdiction for founders, IT professionals, and remote workers - with accessible residency and competitive costs. Bordercase coordinates with licensed Serbian partners for filings.
Best for	Families Remote workers EU access Long-term residency	Families Remote workers Founders EU access	Founders IT professionals Cost of living Regional hub
Currency	EUR	EUR	RSD
Language	Italian	Portuguese	Serbian
Time zone	UTC+1	UTC+1	UTC+1
EU member	Yes	Yes	No
Schengen	Yes	Yes	No
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.	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.	Serbian residency routes: Temporary residence via employment Self-employment / business Real-estate ownership Family reunification IT-focused residency framework Permanent residence typically after 3 years of continuous temporary residence.
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.	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.	DOO (limited liability) is the standard structure. Formation is well-documented, with online steps available. Tax registration (PIB) and APR (Business Registers Agency) registration follow.
Banking	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.	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.	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.
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 residency routes. Schools (public, private, and international) are widely available; the public system is generally accessible to legal residents.	Family reunification is supported. International schools (English, French, Russian) are available in Belgrade.
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 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 Serbia: Tax residency triggers VAT registration timing Processing variations between MUP offices EU Schengen access requires planning for cross-border travel
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 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 Serbian residency documents: Passport Criminal record certificate Proof of address Basis for residence (employment, business, etc.) Health insurance Family certificates Apostilled and translated to Serbian.

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