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	Serbia Europe	Brazil Latin America	Italy Europe
Overview	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.	Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.	Italy offers EU residency routes for self-employed, entrepreneurs, retirees, and recently a digital nomad / remote worker route. Bordercase coordinates with licensed Italian partners for filings and tax planning.
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Residency	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.	Brazilian residency routes: Investor visa (VIPER / VITEM) - qualifying investment in a Brazilian business Digital nomad visa - remote workers Retirement visa - qualifying pension income Family reunification Employer-sponsored work permits	Italian residency routes: Elective Residency Visa - passive income, no employment in Italy Self-employment visa (within quota) Entrepreneur visa Investor visa Digital nomad / remote worker - for qualified professionals Flat-tax regime (Article 24-bis) and impatriate regime may apply.

Company setup	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.	Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.	SRL (Limited Liability Company) and SRL Semplificata are the standard structures. Italian tax residency triggers worldwide reporting; the flat-tax regime for new residents (article 24-bis) and the impatriate regime may apply to eligible individuals.

Banking	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.

Family	Family reunification is supported. International schools (English, French, Russian) are available in Belgrade.	Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.	Family reunification is supported. Public and private schools are widely available; international schools are concentrated in major cities.

Risks	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	Risks Bordercase watches for in Brazil: Tax residency rules and worldwide-income reporting Real-estate restrictions in certain border regions Document apostille + Portuguese translation	Risks Bordercase watches for in Italy: Tax residency triggers Flat-tax regime eligibility and possible revocation Regional administrative variation Language and bureaucratic friction Impatriate regime conditions vary

Documents	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.	Typical Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes	Typical Italian residency documents: Passport Criminal record certificate Proof of income (significant for elective residency) Health insurance valid in Italy Accommodation evidence Codice fiscale (tax number) Apostille and certified Italian translation where required.