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	Mauritius Africa	Cayman Islands Central America & Caribbean	Spain Europe
Overview	Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian partners.	The Cayman Islands is an established offshore financial centre and a long-standing jurisdiction for fund, family-office, and holding structures. Bordercase coordinates with licensed Caymanian partners.	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	Founders Banking Trust HNW English admin	Funds Holding structures HNW English admin	Families Remote workers EU access Cost of living
Currency	MUR	KYD	EUR
Language	English / French	English	Spanish
Time zone	UTC+4	UTC-5	UTC+1
EU member	No	No	Yes
Schengen	No	No	Yes
Residency	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes	Cayman Islands residency routes: Certificate of Permanent Residence for Persons of Independent Means - qualifying investment Residency Certificate (Substantial Business Presence) - operating a qualifying business Work permits for employer-sponsored roles Family routes	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	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.	Exempted Companies, LLCs, and partnerships are widely used in fund and holding structures. Economic substance rules apply to relevant activities.	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	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	Banking is mature but selective. Source-of-funds documentation is central. Bordercase coordinates introductions through current partners.	Personal banking for residents is straightforward; corporate banking depends on activity and structure. Bordercase coordinates introductions for non-standard cases.
Family	Family inclusion is supported. International schools are available in major regions.	Family inclusion is supported on most residency routes. International schools are concentrated on Grand Cayman.	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 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 the Cayman Islands: Economic substance reporting and audit Reputational handling around offshore structures KYC tightening across the industry	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 Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.	Typical Cayman documents: Passport Source-of-funds evidence Health and police clearances Apostilled foreign documents Family certificates for dependents	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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