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	Mauritius Africa	United Kingdom 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.	The United Kingdom is a major global jurisdiction with structured (and competitive) residency, business, and skilled-worker routes. Bordercase coordinates with licensed UK 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 Skilled workers Global hub Banking English admin	Families Remote workers EU access Cost of living
Currency	MUR	GBP	EUR
Language	English / French	English	Spanish
Time zone	UTC+4	UTC+0	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	UK residency routes: Skilled Worker visa - employer-sponsored Innovator Founder visa - for endorsed founders Global Talent visa - for endorsed experts Self-Sponsorship via own company (with substance) Family routes - spouse / partner / dependents Ancestry visa for eligible Commonwealth nationals	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.	UK Limited companies are widely used internationally. HMRC corporation tax, VAT thresholds, and PSC (people with significant control) reporting apply. Substance expectations have tightened.	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.	Resident banking is mature but onboarding is slow for non-residents. Many international founders use UK EMIs (Revolut, Monzo Business, etc.) alongside high-street accounts. Bordercase coordinates introductions for cross-border cases.	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. Schools (state, private, international) are widely available; competition for top schools is real.	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 UK: Tax residency triggers (Statutory Residence Test) Sole-rep / Innovator endorsement standards have tightened Brexit-era operational variation between UK and EU services Sponsorship Compliance for licensed sponsors	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 UK documents: Passport Certificate of Sponsorship (for sponsored routes) TB test (for certain nationalities) Maintenance funds evidence Apostilled / certified documents for family routes	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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