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Countries

	Mauritius Africa	Switzerland Europe	Brazil Latin America	British Virgin Islands Central America & Caribbean
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.	Switzerland is a stable, high-quality jurisdiction with structured residency routes - most of them merit-based, contribution-based, or employer-sponsored. Bordercase coordinates with licensed Swiss partners for filings.	Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.	The British Virgin Islands is a long-standing jurisdiction for BVI Business Companies used in international structures. Substance and reporting have tightened materially. Bordercase coordinates with licensed BVI partners.
Best for	Founders Banking Trust HNW English admin	HNW Founders Forfait fiscal Stability	Latin America hub Founders Families Digital nomads	Holding structures International funds English admin
Currency	MUR	CHF	BRL	USD
Language	English / French	German / French / Italian	Portuguese	English
Time zone	UTC+4	UTC+1	UTC-3	UTC-4
EU member	No	No	No	No
Schengen	No	Yes	No	No
Residency	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes 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	BVI presence options: Work permits - employer-sponsored Residency for HNW under specific programmes Limited tourist / business visit arrangements
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.	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.	BVI Business Companies (BVI BC) are the standard structure. Economic substance applies to relevant activities; UBO reporting is mandatory.
Banking	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	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.	Banking access has tightened materially; EMIs are common supplements. Bordercase coordinates introductions for cross-border cases.
Family	Family inclusion is supported. International schools are available in major regions.	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.	Family inclusion follows the main route. International schools are limited.
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 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	Risks Bordercase watches for in the BVI: Economic substance reporting UBO disclosure and beneficial ownership reform Reputational handling around offshore structures
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 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	Typical BVI documents: Passport Source-of-funds evidence KYC for all UBOs Apostilled foreign documents

Mauritius

Africa

Switzerland

Europe

Brazil

Latin America

British Virgin Islands

Central America & Caribbean

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.

Switzerland is a stable, high-quality jurisdiction with structured residency routes - most of them merit-based, contribution-based, or employer-sponsored. Bordercase coordinates with licensed Swiss partners for filings.

Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.

The British Virgin Islands is a long-standing jurisdiction for BVI Business Companies used in international structures. Substance and reporting have tightened materially. Bordercase coordinates with licensed BVI partners.

Best for

Founders
Banking
Trust
HNW
English admin

HNW
Founders
Forfait fiscal
Stability

Latin America hub
Founders
Families
Digital nomads

Holding structures
International funds
English admin

Currency

MUR

CHF

BRL

USD

Language

English / French

German / French / Italian

Portuguese

English

Time zone

UTC+4

UTC+1

UTC-3

UTC-4

EU member

Schengen

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

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

BVI presence options:

Work permits - employer-sponsored
Residency for HNW under specific programmes
Limited tourist / business visit arrangements

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.

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.

BVI Business Companies (BVI BC) are the standard structure. Economic substance applies to relevant activities; UBO reporting is mandatory.

Banking

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

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.

Banking access has tightened materially; EMIs are common supplements. Bordercase coordinates introductions for cross-border cases.

Family

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

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.

Family inclusion follows the main route. International schools are limited.

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 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

Risks Bordercase watches for in the BVI:

Economic substance reporting
UBO disclosure and beneficial ownership reform
Reputational handling around offshore structures

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 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

Typical BVI documents:

Passport
Source-of-funds evidence
KYC for all UBOs
Apostilled foreign documents