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	Mauritius Africa	Malta Europe	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.	Malta is an EU member state with established residency, company, and family relocation routes. English is widely spoken and regulatory processes are well documented. Bordercase coordinates with licensed Maltese 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	Founders Banking Trust HNW English admin	Founders Holding structures EU access English admin	Families Remote workers EU access Cost of living
Currency	MUR	EUR	EUR
Language	English / French	English / Maltese	Spanish
Time zone	UTC+4	UTC+1	UTC+1
EU member	No	Yes	Yes
Schengen	No	Yes	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	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.	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.	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.	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.	Local banking has tightened; EMIs are common supplements. Bordercase coordinates banking introductions through partners with current relationships.	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 reunification is supported on most routes. Schooling and healthcare are accessible to legal residents.	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 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 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.	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 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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