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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.

Polish residency routes:

• Blue Card - high-skilled employees
• Temporary residence via employment
• Self-employment / entrepreneur routes
• Family reunification
• EU citizen-derivative routes

Permanent residence typically after 5 years.

Bulgarian residency routes:

• Employment-based residence
• Business / self-employment routes
• Retirement / pensioner residency
• Family reunification
• EU citizen-derivative routes

Permanent residence typically after 5 years.

Mauritius residency routes:

• Premium Visa - remote work
• Occupation Permit - investor / professional / self-employed
• Residence Permit by property purchase - within approved schemes
• Family routes

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.

Sp. z o.o. (limited liability) is the standard private entity. Online formation via S24 is possible; otherwise notary registration. Tax registration, VAT, and ZUS (social contributions) follow. CIT and the new estonian-style lump-sum CIT regime may apply.

OOD (LLC) and EOOD (single-shareholder LLC) are common structures. Formation is well-documented. Corporate tax is at a flat rate; VAT registration depends on activity.

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.

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

Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.

Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.

Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.

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, German, French) are concentrated in Warsaw, Kraków, and Wrocław.

Family reunification is supported. Schools (public, private, English, German, French) are concentrated in Sofia, Plovdiv, and Varna.

Family inclusion is supported. International schools are available in major regions.

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 Poland:

• Long visa processing in some voivodeships
• CIT and ZUS planning often gets done late
• Centre-of-interests analysis for tax residency
• Estonian-style lump-sum CIT regime eligibility

Risks Bordercase watches for in Bulgaria:

• Tax residency triggers
• VAT classification on cross-border services
• Processing variations between regions
• Euro adoption is in progress - operational planning needed

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

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 Polish residency documents:

• Passport
• Criminal record certificate
• Proof of address
• Employment contract or business plan
• Health insurance
• Marriage / birth certificates for family

Apostilled and translated to Polish.

Typical Bulgarian residency documents:

• Passport
• Criminal record certificate
• Proof of address
• Basis for residence (employment, business, etc.)
• Health insurance
• Family certificates

Apostilled and translated to Bulgarian.

Typical Mauritius documents:

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

Apostille where required.