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	Mauritius Africa	Switzerland Europe	Serbia 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.	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.	Serbia is an attractive non-EU European jurisdiction for founders, IT professionals, and remote workers - with accessible residency and competitive costs. Bordercase coordinates with licensed Serbian partners for filings.
Best for	Founders Banking Trust HNW English admin	HNW Founders Forfait fiscal Stability	Founders IT professionals Cost of living Regional hub
Currency	MUR	CHF	RSD
Language	English / French	German / French / Italian	Serbian
Time zone	UTC+4	UTC+1	UTC+1
EU member	No	No	No
Schengen	No	Yes	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	Serbian residency routes: Temporary residence via employment Self-employment / business Real-estate ownership Family reunification IT-focused residency framework Permanent residence typically after 3 years of continuous temporary residence.
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.	DOO (limited liability) is the standard structure. Formation is well-documented, with online steps available. Tax registration (PIB) and APR (Business Registers Agency) registration follow.
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.	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.
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. International schools (English, French, Russian) are available in Belgrade.
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 Serbia: Tax residency triggers VAT registration timing Processing variations between MUP offices EU Schengen access requires planning for cross-border travel
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 Serbian residency documents: Passport Criminal record certificate Proof of address Basis for residence (employment, business, etc.) Health insurance Family certificates Apostilled and translated to Serbian.

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