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	Serbia Europe	Italy Europe	Malta 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.	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.	Malta is an EU member state with established residency, company, and family relocation routes. English is widely spoken and regulatory processes are well documented. Bordercase coordinates with licensed Maltese partners for filings.
Best for	Founders IT professionals Cost of living Regional hub	Families Remote workers EU access Long-term residency	Founders Holding structures EU access English admin
Currency	RSD	EUR	EUR
Language	Serbian	Italian	English / Maltese
Time zone	UTC+1	UTC+1	UTC+1
EU member	No	Yes	Yes
Schengen	No	Yes	Yes
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.	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.	Maltese residency routes: Nomad Residence Permit - eligible remote workers Malta Permanent Residency Programme (MPRP) - investor route Employment routes Family reunification The citizenship-by-naturalisation-for-exceptional-services programme is closed to new applicants.
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.	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.	Maltese companies are commonly used for trading, IP holding, and gaming / fintech structures. Substance, accounting, and tax-refund mechanisms are well established but require careful structuring.
Banking	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.	Local banking has tightened; EMIs are common supplements. Bordercase coordinates banking introductions through partners with current relationships.
Family	Family reunification is supported. International schools (English, French, Russian) are available in Belgrade.	Family reunification is supported. Public and private schools are widely available; international schools are concentrated in major cities.	Family reunification is supported on most routes. Schooling and healthcare are accessible to legal residents.
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 Italy: Tax residency triggers Flat-tax regime eligibility and possible revocation Regional administrative variation Language and bureaucratic friction Impatriate regime conditions vary	Risks Bordercase watches for in Malta: Substance requirements (real operations, real director time) Tax classification disputes Banking timelines - EU-wide AML pressure EU anti-abuse rules tighten ongoing
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 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.	Standard EU residency document pack for Malta: Passport Criminal record certificate Proof of income Health insurance Accommodation evidence Marriage / birth certificates for family routes Apostille or legalisation where required.

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