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	Italy Europe	United Kingdom Europe	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.	The United Kingdom is a major global jurisdiction with structured (and competitive) residency, business, and skilled-worker routes. Bordercase coordinates with licensed UK partners for filings.	Spain offers structured EU residency routes for individuals, families, and entrepreneurs, including the digital nomad visa introduced under the Startups Law. Bordercase coordinates with licensed Spanish partners for filings.
Best for	Families Remote workers EU access Long-term residency	Founders Skilled workers Global hub Banking English admin	Families Remote workers EU access Cost of living
Currency	EUR	GBP	EUR
Language	Italian	English	Spanish
Time zone	UTC+1	UTC+0	UTC+1
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.	UK residency routes: Skilled Worker visa - employer-sponsored Innovator Founder visa - for endorsed founders Global Talent visa - for endorsed experts Self-Sponsorship via own company (with substance) Family routes - spouse / partner / dependents Ancestry visa for eligible Commonwealth nationals	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.	UK Limited companies are widely used internationally. HMRC corporation tax, VAT thresholds, and PSC (people with significant control) reporting apply. Substance expectations have tightened.	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.	Resident banking is mature but onboarding is slow for non-residents. Many international founders use UK EMIs (Revolut, Monzo Business, etc.) alongside high-street accounts. Bordercase coordinates introductions for cross-border cases.	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. Schools (state, private, international) are widely available; competition for top schools is real.	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 the UK: Tax residency triggers (Statutory Residence Test) Sole-rep / Innovator endorsement standards have tightened Brexit-era operational variation between UK and EU services Sponsorship Compliance for licensed sponsors	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 UK documents: Passport Certificate of Sponsorship (for sponsored routes) TB test (for certain nationalities) Maintenance funds evidence Apostilled / certified documents for family routes	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

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