Compare jurisdictions, side by side.

Maltese residency routes:

• Nomad Residence Permit - eligible remote workers
• Malta Permanent Residency Programme (MPRP) - investor route
• Employment routes
• Family reunification

The citizenship-by-naturalisation-for-exceptional-services programme is closed to new applicants.

Panama residency routes:

• Friendly Nations Visa - now requires economic tie (employment, real estate, or investment)
• Qualified Investor Visa - qualifying investment thresholds
• Pensionado / Retiree Visa - qualifying pension income
• Family routes

Swiss residency routes:

• Work permit - employer-sponsored, quota-controlled for non-EU
• Lump-sum taxation (forfait fiscal) - HNW individuals in eligible cantons
• Business / investor routes
• EU / EFTA routes - under FMP
• Family reunification

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

Maltese companies are commonly used for trading, IP holding, and gaming / fintech structures. Substance, accounting, and tax-refund mechanisms are well established but require careful structuring.

Panamanian corporations (SA) and Private Interest Foundations are widely used. Beneficial ownership reporting, CRS / FATCA compliance, and substance discussions have become material; planning must reflect current standards.

GmbH and AG are the standard structures. Cantonal variation in tax, registration, and substance treatment is real. Federal and cantonal compliance is precise.

Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.

Local banking has tightened; EMIs are common supplements. Bordercase coordinates banking introductions through partners with current relationships.

Panamanian banking has tightened KYC and source-of-funds requirements. Non-resident applications take time; Bordercase coordinates introductions through current banking partners.

Swiss banking has tightened materially since the 2010s. Personal accounts require residency or strong nexus; corporate banking requires substance and clear source of funds. Bordercase coordinates introductions through current partners.

Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.

Family reunification is supported on most routes. Schooling and healthcare are accessible to legal residents.

Family reunification is supported on most residency routes. International schools (English-language and Spanish) are available in Panama City.

Family reunification is supported on most permits. Schools (public, private, and international) are widely available; international schools are well-established but selective.

Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.

Risks Bordercase watches for in Malta:

• Substance requirements (real operations, real director time)
• Tax classification disputes
• Banking timelines - EU-wide AML pressure
• EU anti-abuse rules tighten ongoing

Risks Bordercase watches for in Panama:

• Reputational / de-banking risks for poorly structured offshore-only setups
• Tax residency analysis for clients with other obligations (CRS / FATCA)
• Processing delays at Migration
• UBO reporting is now active

Risks Bordercase watches for in Switzerland:

• Quotas for non-EU work permits
• Lump-sum taxation eligibility and cantonal variation
• Banking gatekeeping for non-residents
• Substance and arm's-length pricing audits

Risks Bordercase watches for in Brazil:

• Tax residency rules and worldwide-income reporting
• Real-estate restrictions in certain border regions
• Document apostille + Portuguese translation

Standard EU residency document pack for Malta:

• Passport
• Criminal record certificate
• Proof of income
• Health insurance
• Accommodation evidence
• Marriage / birth certificates for family routes

Apostille or legalisation where required.

Typical Panama documents:

• Passport
• Criminal record certificate (apostilled)
• Proof of economic tie (employment letter, property deed, or investment evidence)
• Proof of address
• Marriage / birth certificates for family

All documents apostilled and translated where required.

Typical Swiss residency documents:

• Passport
• Employment contract or business plan
• Criminal record certificate
• Proof of accommodation
• Health insurance valid in Switzerland
• Financial evidence

Apostilled and translated where required.

Typical Brazilian documents:

• Passport
• Apostilled foreign documents
• Proof of income or investment
• Photographs to specification
• Brazilian consular application abroad for most routes