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	Poland Europe	Slovakia Europe	Estonia Europe	Romania 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.	Slovakia offers EU residency and corporate structures with a stable regulatory environment and competitive costs. Bordercase coordinates with licensed Slovak partners for filings.

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.	Slovak residency routes: Employment-based residence Start-up visa - innovative businesses Business / self-employment Family reunification EU citizen-derivative routes	Estonian residency routes: Start-up visa - for founders of qualifying start-ups Digital nomad visa - for eligible remote workers Work permit - employer-sponsored Family routes - spouse / dependants Note: e-Residency is NOT a residence permit - it is a digital identity for managing an Estonian company remotely.	Romanian residency routes: Employment-based residence (including the Blue Card) Digital Nomad Visa - remote workers Business / investor routes Family reunification EU citizen-derivative routes

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.	S.R.O. (private limited) is the standard entity, with relatively low minimum capital and well-established formation processes. VAT registration depends on activity.	OÜ (private limited) is the standard structure, formed online via e-Residency or in person. Reporting obligations are real but proportionate; accounting partners are widely available.	SRL (limited liability) is the standard structure. Formation involves notary and trade registry. Microcompany tax regime may apply for small businesses with eligible activities.

Banking	Personal and corporate banking for residents is widely accessible. Non-resident structures take longer; documentation must be tight. Bordercase coordinates introductions where useful.	Resident banking is straightforward; corporate banking varies by activity. Bordercase coordinates introductions for cross-border cases.	Estonian banks have tightened KYC for non-resident e-residents; many international founders rely on EMIs (Wise, Revolut Business, Payoneer, etc.) for day-to-day banking. Local bank accounts typically require strong substance evidence.	Personal and corporate banking for residents is broadly accessible. Bordercase coordinates introductions for non-standard cross-border structures.

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. International schools are available in Bratislava.	Family relocation is supported on the work and start-up visa routes; schooling and healthcare access follow the main applicant's residency.	Family reunification is supported. International schools (English, French, German) are concentrated in Bucharest, Cluj, and Timișoara.

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 Slovakia: Tax residency triggers VAT registration timing for cross-border services Processing variations between districts	Common pitfalls Bordercase watches for: Confusing e-Residency with physical residency Banking-only setups without substance - likely flagged Crypto, gambling, and other regulated industries face additional friction Tax residence triggered by 183 days even without a residence permit	Risks Bordercase watches for in Romania: Tax residency triggers Microcompany regime eligibility Processing variations between counties Schengen entry / exit rules now apply

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 Slovak residency documents: Passport Criminal record certificate Proof of address Health insurance Employment or business documentation Family certificates with apostille and translation	For e-Residency: Passport Application form Biometric collection at the chosen Estonian embassy or pickup point For physical residency: Passport Criminal record certificate Proof of income Accommodation evidence Health insurance Business plan (start-up visa)	Typical Romanian residency documents: Passport Criminal record certificate Proof of address Basis for residence Health insurance Family certificates Apostilled and translated to Romanian.