Compare jurisdictions, side by side.

Mauritius residency routes:

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

German residency routes:

• Blue Card - high-skilled employees
• Freiberufler / Selbständig - freelancer / self-employed
• Employer-sponsored work permits
• Entrepreneur visa
• Family reunification

Permanent residence typically after 5 years (faster on Blue Card).

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.

Antigua & Barbuda routes:

• Citizenship by Investment (CBI) via fund contribution or qualifying real-estate investment
• Standard work permits
• Family routes including spouse, dependent children and parents under conditions

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.

GmbH and UG (haftungsbeschränkt) are common structures. Notary involvement is required for formation. Tax registration, trade registration (Gewerbeanmeldung), and German GAAP / tax accounting standards apply.

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.

IBCs are common in international structures. Reporting and substance frameworks have tightened.

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

Personal banking for residents is well established; certain non-resident structures take longer. SCHUFA history is relevant for residents. Bordercase coordinates introductions for cross-border cases.

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

Banking is selective. KYC and source-of-funds documentation are central. Bordercase coordinates banking introductions.

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

Family reunification is well supported. Schools (public, private, bilingual, and international) are widely available; international schools are concentrated in major cities.

Family reunification is supported on most residency routes. International schools (English, German, French) are concentrated in Warsaw, Kraków, and Wrocław.

CBI applications can include qualifying dependents under conditions.

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 Germany:

• Tax residency triggers (183 days + centre of interests)
• Late VAT registration on cross-border services
• Language and bureaucratic friction in some Länder
• Freiberufler vs Gewerbe classification disputes

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:

• Programme parameters change
• Due diligence has tightened
• Reputational and revocation risks if information is misrepresented

Typical Mauritius documents:

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

Apostille where required.

Typical German residency documents:

• Passport
• Recognised qualifications (where required)
• Contract or business plan
• Accommodation evidence (Anmeldung)
• Health insurance
• Family certificates

Apostilled and translated to German.

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 CBI documents:

• Passport
• Due diligence questionnaires
• Source-of-funds evidence (extensive)
• Family certificates with apostille and translation