Compare jurisdictions, side by side.

Panama residency routes:

• Friendly Nations Visa - now requires economic tie (employment, real estate, or investment)
• Qualified Investor Visa - qualifying investment thresholds
• Pensionado / Retiree Visa - qualifying pension income
• Family routes

Mauritius residency routes:

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

Mexican residency routes:

• Temporary resident visa - via investment, employment, or qualifying income
• Permanent resident visa - via qualifying assets, retirement income, or after 4 years of temporary residency
• Family unity routes - for spouse and dependents of permanent residents / citizens
• Student visa

Permanent residency unlocks indefinite stay with work authorisation.

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.

Panamanian corporations (SA) and Private Interest Foundations are widely used. Beneficial ownership reporting, CRS / FATCA compliance, and substance discussions have become material; planning must reflect current standards.

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.

SA de CV (Sociedad Anónima) and S de RL de CV are the standard private entity types. Formation involves a notary, RFC (tax registration), and IMSS where staff are involved. Mexican tax residency is triggered by primary home and centre of economic interests.

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.

Panamanian banking has tightened KYC and source-of-funds requirements. Non-resident applications take time; Bordercase coordinates introductions through current banking partners.

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

Resident personal banking is broadly accessible; corporate banking depends on activity and structure. Source of funds and ownership clarity are central. 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.

Family reunification is supported on most residency routes. International schools (English-language and Spanish) are available in Panama City.

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

Family reunification is supported on most residency routes. International schools (English, German, French, Japanese) are widely available in major cities; bilingual public and private schools are common.

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

Risks Bordercase watches for in Panama:

• Reputational / de-banking risks for poorly structured offshore-only setups
• Tax residency analysis for clients with other obligations (CRS / FATCA)
• Processing delays at Migration
• UBO reporting is now active

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 Mexico:

• Centre-of-economic-interests test for tax residency
• Real-estate restrictions in the "restricted zone" (50 km from coast, 100 km from borders) - fideicomiso or Mexican company structure needed
• Income thresholds for temporary / permanent routes change with minimum wage indexation
• Late-stage RFC and CURP registrations

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

Typical Panama documents:

• Passport
• Criminal record certificate (apostilled)
• Proof of economic tie (employment letter, property deed, or investment evidence)
• Proof of address
• Marriage / birth certificates for family

All documents apostilled and translated where required.

Typical Mauritius documents:

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

Apostille where required.

Typical Mexican documents:

• Passport
• Apostilled foreign documents (birth, marriage, criminal record)
• Proof of income or qualifying assets
• Photographs to specification
• Mexican consular application abroad for most routes

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.