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	Poland Europe	Bulgaria Europe	Serbia Europe
Overview	Poland is a large EU economy with structured routes for skilled workers, founders, and remote professionals - and a growing role as a regional hub for Eastern European operations. Bordercase coordinates with licensed Polish partners for filings.	Bulgaria is an EU member state with competitive corporate tax, structured residency routes, and a well-developed digital infrastructure. Bordercase coordinates with licensed Bulgarian 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 Skilled workers EU access Cost-effective hub	Founders EU access Cost of living	Founders IT professionals Cost of living Regional hub
Currency	PLN	BGN / EUR transition	RSD
Language	Polish	Bulgarian	Serbian
Time zone	UTC+1	UTC+2	UTC+1
EU member	Yes	Yes	No
Schengen	Yes	Yes	No
Residency	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.	Bulgarian residency routes: Employment-based residence Business / self-employment routes Retirement / pensioner residency Family reunification EU citizen-derivative routes Permanent residence typically after 5 years.	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	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.	OOD (LLC) and EOOD (single-shareholder LLC) are common structures. Formation is well-documented. Corporate tax is at a flat rate; VAT registration depends on activity.	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	Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.
Family	Family reunification is supported on most residency routes. International schools (English, German, French) are concentrated in Warsaw, Kraków, and Wrocław.	Family reunification is supported. Schools (public, private, English, German, French) are concentrated in Sofia, Plovdiv, and Varna.	Family reunification is supported. International schools (English, French, Russian) are available in Belgrade.
Risks	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	Risks Bordercase watches for in Bulgaria: Tax residency triggers VAT classification on cross-border services Processing variations between regions Euro adoption is in progress - operational planning needed	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 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.	Typical Bulgarian residency documents: Passport Criminal record certificate Proof of address Basis for residence (employment, business, etc.) Health insurance Family certificates Apostilled and translated to Bulgarian.	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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